**As filed with the Securities      and Exchange Commission on May 20, 2004**

|  |
|--|
|  |
|  |

**SECURITIES AND EXCHANGE COMMISSION****Washington, D.C. 20549**

**FORM 20-F**

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934FOR THE FINANCIAL PERIOD ENDED DECEMBER 31, 2003

**Commission file number 333-11268**

**AVECIA GROUP plc**(Exact name of Registrant as specified in its charter)

**England**(Jurisdiction of incorporation or organization)

**P.O. Box 42****Hexagon House****Blackley, Manchester****M9 8ZS**  (Address of principal executive offices)

Securities registered or to be registered pursuant to Section 12(b) of the Act:None

Securities registered or to be registered pursuant to Section 12(g) of the Act:None

**Securities for which there is a reporting obligation pursuant to Section** **15(d) of the Act:**

|                                                                | **Name of each exchange**     |
|---------------------------------------------------------------------|-------------------------------|
| **Title of each class**                                             | **on which registered**       |
|                                                                |                          |
| 11% Senior Notes due 200916% Pay-in-Kind Preference Shares due 2010 | Luxembourg Stock ExchangeNone |

Indicate the number of outstanding shares of each of the issuer’s classes of capital or commonstock as of the close of the period covered by the annual report.

Ordinary shares of £1.00 each 329,100,001 (as at December 31, 2003)Preference shares of $1.00 each 2,591,298 (as at December 31, 2003)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.

Yes          No 

Indicate by check mark which financial statement item the registrant has elected to follow.

**Item 17**         **Item 18**

|  |
|--|
|  |
|  |

**Registered number: 3768265**

----

**Avecia Group plc****20-F****Year ended December 31, 2003**

| **Contents**                                            |   |   |                                                                         |   |
|---------------------------------------------------------|--------|--------|------------------------------------------------------------------------------|--------|
|                                                    |   |   |                                                                         |   |
| Introduction                                            | 2      |
|                                                    |   |   |                                                                         |   |
| Forward looking statements                              | 2      |
|                                                    |   |   |                                                                         |   |
| Part I                                                  |   |   |                                                                         |   |
|                                                    |   |   |                                                                         |   |
| Item 1.                                                 |   |   | Identity of directors, senior management and advisors                        | 4      |
| Item 2.                                                 |   |   | Offer statistics and expected timetable                                      | 4      |
| Item 3.                                                 |   |   | Key information                                                              | 4      |
| Item 4.                                                 |   |   | Information on the company                                                   | 13     |
| Item 5.                                                 |   |   | Operating and financial review and prospects                                 | 32     |
| Item 6.                                                 |   |   | Directors, senior management and employees                                   | 46     |
| Item 7.                                                 |   |   | Major shareholders and related party transactions                            | 48     |
| Item 8.                                                 |   |   | Financial information                                                        | 49     |
| Item 9.                                                 |   |   | The offer and listing                                                        | 50     |
| Item 10.                                                |   |   | Additional information                                                       | 51     |
| Item 11.                                                |   |   | Quantitative and qualitative disclosures about market risk                   | 60     |
| Item 12.                                                |   |   | Description of securities other than equity securities                       | 62     |
|                                                    |   |   |                                                                         |   |
| Part II                                                 |   |   |                                                                         |   |
|                                                    |   |   |                                                                         |   |
| Item 13.                                                |   |   | Defaults, dividend arrearages and delinquencies                              | 63     |
| Item 14.                                                |   |   | Material modifications to the rights of security holders and use of proceeds | 63     |
| Item 15.                                                |   |   | Controls and procedures                                                      | 63     |
| Item 16.                                                |   |   | [Reserved]                                                                   | 63     |
| Item 16A.                                               |   |   | Audit Committee Financial Expert                                             | 63     |
| Item 16B.                                               |   |   | Code of Ethics                                                               | 63     |
| Item 16C.                                               |   |   | Accountant’s    Fees and Services                                       | 64     |
|                                                    |   |   |                                                                         |   |
| Part III                                                |   |   |                                                                         |   |
|                                                    |   |   |                                                                         |   |
| Item 17.                                                |   |   | Financial statements                                                         | 66     |
| Item 18.                                                |   |   | Financial statements                                                         | 66     |
| Index to Consolidated and Combined financial statements | 66     |
| Item 19.                                                |   |   | Exhibits                                                                     | 66     |
| Signatures                                              | 67     |

 

| **Registered number: 3768265** |   |   |   |  **1** |
|--------------------------------|--------|--------|--------|-------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Introduction** |
|------------------|

Avecia Group plc, formerly known as Zeneca Specialties, is the successor company to the specialty chemicals business of AstraZeneca plc. See Item 4 ‘Information on the company’ for a description of the acquisition transaction.

In this report references to the ‘company’, ‘we’, ‘us’, ‘Avecia’, ‘Avecia Group’ or the ‘group’ are to Avecia Group plc, either alone or together with its consolidated subsidiaries, as the context requires. Avecia Group plc is a wholly owned subsidiary of Avecia Holdings plc.

| **Cautionary statement regarding forward-looking statements** |
|---------------------------------------------------------------|

In order to utilize the ‘Safe Harbour’ provisions of the United States Private Securities Litigation Reform Act of 1995, Avecia is providing the following cautionary statement. This 2003 Form 20-F contains certain forward-looking statements with respect to the financial condition, results of operations and business of Avecia and certain of the plans and objectives of Avecia with respect to these items. In particular, certain statements contained in the 2003 Form 20-F, including the statements in ‘Item 4 Information on the company’ with regard to strategic vision, management objectives, estimated filing and launch dates for products in development, patent protection, trends in market shares, trends in competitive position and product volumes and environmental obligations, the statements in ‘Item 5 Operating and financial review and prospects’ with regard to trends in results of operations, margins, overall market trends, debt levels, risk management, market risk and exchange rates, the statements in ‘Item 8 Financial information’ with regard to the likely outcome and financial impact on Avecia of litigation and other proceedings and the statements in ‘Item 11 Quantitative and qualitative disclosures about market risk’ with regard to risk management, market risk and exchange rates are forward-looking in nature. By their nature, forward-looking statements and forecasts involve risk and uncertainty because they relate to events and depend on circumstances that will occur in the future. There are a number of factors that could cause actual results and developments to differ materially from those expressed or implied by these forward-looking statements. These factors are highlighted below:

| • | Avecia’s high degree of leverage and significant debt service obligations as well as future cash flow and earnings; |
|--------|--------------------------------------------------------------------------------------------------------------------------|

| • | Avecia’s sales growth across its principal businesses, its strategy for improving margins, and increasing manufacturing capacity and capability. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | the failure of market conditions in the major industry sectors and regions in which Avecia operates; |
|--------|------------------------------------------------------------------------------------------------------|

| • | the failure of products to perform as anticipated, including the successful development of the market for DNA Medicines and the continued development of an outsourcing market in pharmaceutical intermediates; |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | the highly competitive nature of diverse specialty chemical markets and competition from generic manufacturers; |
|--------|-----------------------------------------------------------------------------------------------------------------|

| • | Avecia’s technological and manufacturing assets and the ability to utilize them to further increase sales and the profitability of the businesses; |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | Avecia’s ability to retain existing and obtain new customers; |
|--------|--------------------------------------------------------------------|

| • | Avecia’s ability to generate future growth through acquisitions; |
|--------|-----------------------------------------------------------------------|

| • | risks related to environmental costs, liabilities or claims; |
|--------|--------------------------------------------------------------|

| • | Avecia’s strategy to gain market share in the pharmaceutical intermediates outsourcing market; |
|--------|-----------------------------------------------------------------------------------------------------|

| • | Avecia’s strategy to improve the sales mix in the businesses; |
|--------|--------------------------------------------------------------------|

| • | exchange rate fluctuations; |
|--------|-----------------------------|

| • | the risk that research and development will not yield new products that achieve commercial success; |
|--------|-----------------------------------------------------------------------------------------------------|

| • | price controls and price reductions; |
|--------|--------------------------------------|

| • | risk of loss or expiration of patents or trademarks; |
|--------|------------------------------------------------------|

| • | difficulties of obtaining and maintaining regulatory approvals for products and operations; and |
|--------|-------------------------------------------------------------------------------------------------|

| • | risk of substantial product liability or other claims. |
|--------|--------------------------------------------------------|

 

| **Registered number: 3768265** |   |   |   |  **2** |
|--------------------------------|--------|--------|--------|-------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Avecia and its management undertake no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

 

| **Registered number: 3768265** |   |   |   |   **3** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

**Part I**

| **Item 1 Identity of directors, senior management and advisors** |
|------------------------------------------------------------------|

Not applicable.

| **Item 2 Offer statistics and expected timetable** |
|----------------------------------------------------|

Not applicable.

| **Item 3 Key information** |
|----------------------------|

**Selected financial data**

Avecia Group plc acquired the shares and assets comprising the business of Zeneca Specialties on June 30, 1999. Accordingly, the selected historical combined financial information through the period ended June 30, 1999 (prior to the date of the acquisition) represents Zeneca Specialties’ historical financials. After June 30, 1999 the selected historical consolidated financial information represents the financial results of Avecia Group plc subsequent to the date of the acquisition. The acquisition of Zeneca Specialties was accounted for as a purchase and, accordingly, the assets and liabilities of Avecia Group plc (successor to Zeneca Specialties) were recorded at their fair values at that date. The fair value exercise resulted in a net reduction in the carrying value of the acquired net assets of Zeneca Specialties. As a result of the transaction the consolidated financial statements for the periods after the acquisition are presented on a different cost basis to that of the combined financial statements for the period before acquisition and, therefore, are not comparable.

The selected historical consolidated financial information presented below as at December 31, 2003, 2002, 2001, 2000 and 1999 and for the financial years ended December 31, 2003, 2002, 2001 and 2000 and the 6 month financial period ended December 31, 1999, has been derived from the audited historical consolidated financial statements of Avecia Group plc. The selected historical combined financial information presented below as at June 30, 1999 and for the 6 month financial period ended June 30, 1999 have been derived from the audited historical combined financial statements of Zeneca Specialties.

Avecia Group plc and Zeneca Specialties prepare financial statements in accordance with UK GAAP, which differs in certain significant respects from US GAAP. A description of the significant differences between UK and US GAAP applicable to Avecia and Zeneca Specialties and a reconciliation of profit after taxation (or net income) and shareholders’ funds (or net assets) are included within note 34 to the financial statements. Additional disclosures required by US GAAP are set out in the financial statements.

 

| **Registered number: 3768265** |   |   |   |   **4** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 

|                                    |                                                                             |   | **Avecia          Group plc****Consolidated (a)** |   |                              | **Zeneca****Specialties****Combined** |                                       |
|-----------------------------------------|----------------------------------------------------------------------------------|--------|---------------------------------------------------|--------|-----------------------------------|---------------------------------------|--------------------------------------------|
|                                    |                                                                             |   | **Year****Ended****December 31,**                 |   | **Year****Ended****December 31,** |                                  | **Year****Ended****December** **31,** |   | **Year****Ended December** **31,** |   | **Proforma****year Ended****December** **31,** |   | **6            months****Ended December** **31,** |   |   | **6            months****Ended****June 30,** |   |
|                                    |                                                                             |   | **2003**                                          |   | **2002**                          |                                  | **2001**                                   |   | **2000** |   | **1999** |   | **1999** |   |   | **1999** |   |
|                                    |                                                                             |   |                                                   |   |                                   |                                  |                                            |   |  |   |  |   |  |   |   |  |   |
|                                    |                                                                             |   | **£ million**                               |   | **£ million**               |                                  | **£** **million**               |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |   | **£** **million** |   |
|                                    |                                                                             |   |                                              |   | **(Restated)**                    |                                  | **(Restated)**                             |   |   |   |   |   |   |   |   |   |   |
| **Profit and loss account information** |                                                                             |   |                                              |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| Amounts in accordance with UK GAAP      |                                                                             |   |                                              |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| •                                  | Turnover          fromcontinuing operations                                      |   | 361.4                                             |   | 417.2                             |                                  | 431.0                                      |   | 399.7 |   | 388.7 |   | 215.2 |   |   | 173.5 |   |
| •                                  | Turnover from discontinued operations (b)                                        |   | 123.8                                             |   | 158.5                             |                                  | 372.6                                      |   | 389.9 |   | 361.7 |   | 177.4 |   |   | 184.3 |   |
| •                                  | Total group turnover                                                             |   | 485.2                                             |   | 575.7                             |                                  | 803.6                                      |   | 789.6 |   | 750.4 |   | 392.6 |   |   | 357.8 |   |
| •                                  | Operating profit / (loss) from continuing operations                             |   | (102.5                                            | )      | (28.5                             | )                                     | (4.0                                       | ) | 14.4 |   | 26.6 |   | 15.2 |   |   | 11.4 |   |
| •                                  | Operating profit from discontinued operations (b)                                |   | 21.4                                              |   | 11.3                              |                                  | 52.4                                       |   | 60.4 |   | 51.6 |   | 22.4 |   |   | 29.2 |   |
| •                                  | Total group operating profit / (loss)                                            |   | (81.1                                             | )      | (17.2                             | )                                     | 48.4                                       |   | 74.8 |   | 78.2 |   | 37.6 |   |   | 40.6 |   |
| •                                  | (Loss)/profit after taxation (c)                                                 |   | (94.5                                             | )      | (42.6                             | )                                     | (38.3                                      | ) | (35.5 | ) | 30.5 |   | 0.6 |   |   | 29.9 |   |
| •                                  | (Loss)/profit after taxation and minority interest                               |   | (94.5                                             | )      | (42.6                             | )                                     | (38.3                                      | ) | (35.5 | ) | 30.4 |   | 0.5 |   |   | 29.9 |   |
| Amounts in accordance with US GAAP      |                                                                             |   |                                              |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| •                                  | Turnover from continuing operations                                              |   | 361.4                                             |   | 418.4                             |                                  | 440.7                                      |   | 551.5 |   | 539.7 |   | 284.8 |   |   | 254.9 |   |
| •                                  | Turnover from discontinued operations (b)                                        |   | 123.8                                             |   | 158.5                             |                                  | 372.6                                      |   | 225.0 |   | 210.7 |   | 107.8 |   |   | 102.9 |   |
| •                                  | Total group turnover                                                             |   | 485.2                                             |   | 576.9                             |                                  | 813.3                                      |   | 776.5 |   | 750.4 |   | 392.6 |   |   | 357.8 |   |
| •                                  | Operating profit/(loss) from continuing operations                               |   | (106.9                                            | )      | 8.9                               |                                  | (13.8                                      | ) | 18.2 |   | (1.1 | ) | (22.4 | ) |   | 21.3 |   |
| •                                  | Operating profit/(loss) from discontinued operations (b)                         |   | 22.1                                              |   | —                            |                                  | 51.7                                       |   | 31.6 |   | 18.2 |   | 6.5 |   |   | 11.7 |   |
| •                                  | Total group operating profit                                                     |   | (84.8                                             | )      | 8.9                               |                                  | 37.9                                       |   | 49.8 |   | 17.1 |   | (15.9 | ) |   | 33.0 |   |
| •                                  | (Loss)/profit after taxation                                                     |   | (103.4                                            | )      | (20.4                             | )                                     | (53.8                                      | ) | (54.4 | ) | (21.4 | ) | (45.3 | ) |   | 23.9 |   |
| •              |  (Loss)/profit after taxation and minority interest                         |   | (103.4                                            | )      | (20.4                             | )                                     | (53.8                                      | ) | (54.4 | ) | (21.5 | ) | (45.4 | ) |   | 23.9 |   |
| •                                  | SFAS No.142 adoption                                                             |   | —                                            |   | —                            |                                  | (41.8                                      | ) | (41.4 | ) | (19.9 | ) | (19.9 | ) |   | — |   |
| •                                  | (Loss)/profit after taxation and minority interest had SFAS No. 142 been adopted |   | (103.4                                            | )      | (20.4                             | )                                     | (12.0                                      | ) | (13.0 | ) | (1.6 | ) | (25.5 | ) |   | 23.9 |   |

 

| **Registered number: 3768265** |   |   |   | **5** |
|--------------------------------|--------|--------|--------|-------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 

|                               |                                                                            |   | **Avecia Group plc****Consolidated (a)**  |   |                                      | **Zeneca****Specialties****Combined** |                                               |
|------------------------------------|---------------------------------------------------------------------------------|--------|-------------------------------------------|--------|-------------------------------------------|---------------------------------------|----------------------------------------------------|
|                               |                                                                            |   | **Year****Ended****December 31,****2003** |   | **Year****Ended****December 31,****2002** |                                  | **Year****Ended****December** **31,****2001** |   | **Year****ended****December** **31,****2000** |   | **Proforma****year ended****December** **31,****1999** |   | **6 months****ended****December** **31,****1999** |   |   | **6 months****ended****June 30,****1999** |   |
|                               |                                                                            |   |                                           |   |                                           |                                  |                                                    |   |  |   |  |   |  |   |   |  |   |
|                               |                                                                            |   | **£** **million**              |   | **£** **million**              |                                  | **£** **million**                       |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |    | **£** **million** |   |
| **Other financial information**    |                                                                            |   |                                      |   |                                      |                                  |                                               |   |   |   |   |   |   |   |   |   |
| Amounts in accordance with UK GAAP |                                                                            |   |                                      |   |                                      |                                  |                                               |   |   |   |   |   |   |   |   |   |
| •                             | Depreciation amortization and impairment                                        |   | 136.2                                     |   | 102.8                                     |                                  | 89.1                                               |   | 79.1 |   | 58.6 |   | 37.8 |   |   | 20.8 |   |
| •                             | Expenditure on tangible and intangible fixed assets and fixed asset investments |   | 50.0                                      |   | 46.0                                      |                                  | 61.2                                               |   | 60.3 |   | 61.5 |   | 28.7 |   |   | 32.8 |   |
| Amounts in accordance with US GAAP |                                                                            |   |                                      |   |                                      |                                  |                                               |   |   |   |   |   |   |   |   |   |
| •                             | Depreciation , amortization and impairment                                      |   | 131.9                                     |   | 124.3                                     |                                  | 97.2                                               |   | 85.5 |   | 67.2 |   | 43.2 |   |   | 24.0 |   |
| •                             | Expenditure on tangible and intangible fixed assets and fixed asset investments |   | 50.0                                      |   | 46.0                                      |                                  | 61.2                                               |   | 60.3 |   | 61.5 |   | 28.7 |   |   | 32.8 |   |

 

| **Registered number: 3768265** |   |   |   |  **6** |
|--------------------------------|--------|--------|--------|-------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 

|                                             |                                                 |   | **Avecia Group plc****Consolidated (a)** |   |                              | **Zeneca****Specialties****Combined** |                                       |
|--------------------------------------------------|------------------------------------------------------|--------|------------------------------------------|--------|-----------------------------------|---------------------------------------|--------------------------------------------|
|                                             |                                                 |   | **Year****Ended****December 31,**        |   | **Year****Ended****December 31,** |                                  | **Year****Ended****December** **31,** |   | **Year****ended****December** **31,** |   | **Proforma****year ended****December** **31,** |   | **6 months****ended****December** **31,** |   |   | **6 months****ended****June 30,** |   |
|                                             |                                                 |   | **2003**                                 |   | **2002**                          |                                  | **2001**                                   |   | **2000** |   | **1999** |   | **1999** |   |    | **1999** |   |
|                                             |                                                 |   |                                          |   |                                   |                                  |                                            |   |  |   |  |   |  |   |   |  |   |
|                                             |                                                 |   | **£ million**                      |   | **£ million****Restated**   |                                  | **£** **million****Restated**   |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |    | **£** **million** |   |
| **Balance Sheet information (at end of period)** |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| Amounts in accordance with UK GAAP               |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| •                                           | Net Current Assets                                   |   | 10.2                                     |   | 106.5                             |                                  | 154.7                                      |   | 156.3 |   | — |   | 189.1 |   |   | 168.7 |   |
| •                                           | Total assets                                         |   | 745.4                                    |   | 920.4                             |                                  | 1,250.8                                    |   | 1,338.3 |   | — |   | 1,314.8 |   |   | 611.7 |   |
| •                                           | Net assets                                           |   | 18.7                                     |   | 138.5                             |                                  | 273.5                                      |   | 314.8 |   | — |   | 346.1 |   |   | 493.9 |   |
| •                                           | Ordinary Share Capital                               |   | 330.6                                    |   | 330.5                             |                                  | 329.1                                      |   | 329.1 |   | — |   | 329.1 |   |   | — |   |
| •                                           | Number of Ordinary Shares outstanding (million)      |   | 70.9                                     |   | 70.9                              |                                  | 70.9                                       |   | 70.9 |   | — |   | 70.9 |   |   | — |   |
|                                             |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |   |
| Amounts in accordance with US GAAP               |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| •                                           | Net Current Assets                                   |   | (23.3                                    | )      | 73.3                              |                                  | 114.4                                      |   | 120.7 |   | — |   | 189.1 |   |   | 168.7 |   |
| •                                           | Total assets                                         |   | 839.3                                    |   | 1,016.3                           |                                  | 1,359.2                                    |   | 1,461.0 |   | — |   | 1,457.4 |   |   | 774.6 |   |
| •                                           | Net assets                                           |   | 104.8                                    |   | 251.9                             |                                  | 315.6                                      |   | 373.7 |   | — |   | 445.7 |   |   | 619.0 |   |
| •                                           | Ordinary Share Capital                               |   | 330.6                                    |   | 330.5                             |                                  | 329.1                                      |   | 329.1 |   | — |   | 329.1 |   |   | — |   |
| •                                           | Number of Ordinary Shares outstanding (million)      |   | 70.9                                     |   | 70.9                              |                                  | 70.9                                       |   | 70.9 |   | — |   | 70.9 |   |   | — |   |
|                                             |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |   |
| **Cash flow data**                               |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| Amounts in accordance with UK GAAP               |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| •                                           | Net cash inflow from operating activities            |   | 47.3                                     |   | 107.8                             |                                  | 120.5                                      |   | 147.2 |   | 133.6 |   | 109.6 |   |   | 24.0 |   |
| •                                           | Net cash inflow/ (outflow) from investing activities |   | 76.6                                     |   | 196.2                             |                                  | (31.1                                      | ) | (100.8 | ) | (1,156.7 | ) | (1,149.9 | ) |   | (6.8 | ) |
| •                                           | Net cash inflow/ (outflow) from financing            |   | (40.6                                    | )      | (201.2                            | )                                     | (20.3                                      | ) | (12.5 | ) | 1,155.2 |   | 1,130.6 |   |   | 24.6 |   |
|                                             |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |   |
| Amounts in accordance with US GAAP               |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |
| •                                           | Net cash provided by operating activities            |   | 3.2                                      |   | 52.3                              |                                  | 42.4                                       |   | 66.1 |   | 113.9 |   | 88.0 |   |   | 25.9 |   |
| •                                           | Net cash (used in) investing activities              |   | 76.6                                     |   | 196.2                             |                                  | (31.1                                      | ) | (100.8 | ) | (1,156.7 | ) | (1,149.9 | ) |   | (6.8 | ) |
| •                                           | Net cash provided by/ (used in) financing activities |   | (40.6                                    | )      | (201.2                            | )                                     | (20.3                                      | ) | (12.5 | ) | 1,155.2 |   | 1,130.6 |   |   | 24.6 |   |
|                                             |                                                 |   |                                     |   |                              |                                  |                                       |   |   |   |   |   |   |   |   |   |   |

| (a) | As discussed in note 1          to the consolidated financial statements, Avecia Group plc acquired          Zeneca Specialties on June 30, 1999 in a business combination          accounted for as a purchase. As a result of this transaction the consolidated          financial statements for the period after the acquisition are presented          on a different cost basis than that of the combined financial statements          for the periods before acquisition and, therefore, are not comparable. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | Discontinued activities          comprise the Specialty Products businesses: Metal Extraction Products          and Intermediates & Stabilisers which were sold on July 31,          2003, Additives which was sold on January 31, 2004 and the Biocides          business, the sale of which was completed on April 2, 2004. This          is discussed further in ‘Item 5 Operating and financial review          and prospects’ |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c) | Financial Reporting Standard          19 — ‘Deferred Tax’ was adopted for the year ended December 31,          2001. Financial information for years prior to 2001, has not been retrospectively          restated as this change in accounting policy has not had a material          impact on the financial statements. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d) | Financial Reporting Standard          17 ‘Retirement Benefits’ has been adopted for the year ended          31 December 2003. The financial information for 2002 and 2001 has been          adjusted retrospectively. An adjustment has not been made for years          prior to 2001 as the information was not readily available. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

| **Registered number: 3768265** |   |   |   |  **7** |
|--------------------------------|--------|--------|--------|-------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

|                   |
|------------------------|
| **Exchange rate data** |

The financial statements of Avecia included in this annual report are presented in pounds sterling. In this document, references to ‘US $’, ‘US dollars’ or ‘$’ are United States dollars, and references to ‘pounds sterling’, ‘£’, ‘pence’ or ‘p’ are UK currency.

The following table sets forth, for the periods and dates indicated, certain information concerning the Noon Buying Rate in New York City for cable transfers as certified for customs purposes by the Federal Reserve Bank of New York expressed in US dollars per £1.00.

The average rate means the average of the exchange rates on the last day of each month during a year.

|  **Financial period ended** |                 | **Exchange rates** |             |
|----------------------------------|----------------------|--------------------|------------------|
|                             | **Rate at year end** |               | **Highest rate** |   | **Lowest rate** |   | **Average rate** |   |
| 1999                             |                 |               | 1.62             |   |   | 1.68 |   |   | 1.55 |   |   | 1.62 |   |
| 2000                             |                 |               | 1.50             |   |   | 1.65 |   |   | 1.40 |   |   | 1.52 |   |
| 2001                             |                 |               | 1.45             |   |   | 1.50 |   |   | 1.37 |   |   | 1.44 |   |
| 2002                             |                 |               | 1.61             |   |   | 1.61 |   |   | 1.41 |   |   | 1.51 |   |
| 2003                             |                 |               | 1.78             |   |   | 1.78 |   |   | 1.55 |   |   | 1.64 |   |
|                             |                 |               |             |   |   |   |   |   |   |   |   |   |   |

| **Month ended** |   | **Highest rate** |   | **Lowest rate** |   |                          |   |
|-----------------|--------|------------------|--------|-----------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| November 2003   |   |             | 1.72   |            |   | 1.67                                                                                                                                             |   |   |   |   |
| December 2003   |   |             | 1.78   |            |   | 1.72                                                                                                                                             |   |   |   |   |
| January 2004    |   |             | 1.85   |            |   | 1.79                                                                                                                                             |   |   |   |   |
| February 2004   |   |             | 1.90   |            |   | 1.82                                                                                                                                             |   |   |   |   |
| March 2004      |   |             | 1.87   |            |   | 1.79                                                                                                                                             |   |   |   |   |
| April 2004      |   |             | 1.86   |            |   | 1.77                                                                                                                                             |   |   |   |   |

|                                                               |
|--------------------------------------------------------------------|
| On April 30, 2004 the Noon Buying Rate was $1.7744 per pound. |

|             |
|------------------|
| **Risk factors** |

|                                                                                                                                                                                    |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Financing – Failure to            abide by the terms of our senior secured credit facility could lead            to additional financing costs or withdrawal of the facility.** |

Under the terms of our senior secured    credit facility we are required to ensure that our financial performance    stays in compliance with specified pre-agreed financial ratio limits, and    we are prohibited from carrying out certain types of finance transactions.    Failure to keep our performance  within these ratios or meet other terms    of the facility, and subsequent failure to rectify such a breach could lead    to additional financing charges in the form of penalties or interest, or    withdrawal of part of the facilities, or at worst withdrawal of all the facilities,    and a demand for immediate repayment of amounts outstanding. In this event    we would be unable to assure the ongoing operation of our business and meet    our other financial commitments.

 

| **Registered number: 3768265** |   |   |   |  **8** |
|--------------------------------|--------|--------|--------|-------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 

| **Customer concentration–        Our profitability will be hindered if we are unable to continue to            generate repeat business.** |
|--------------------------------------------------------------------------------------------------------------------------------------------------|

Many of our products are sold to a small number of large industrial and pharmaceutical enterprises. Some of these customers, particularly in Electronic Materials and Fine Chemicals, are not bound by long-term contracts. As a result, we cannot assure you that we will continue to generate repeat business for such products. In Electronic Materials in particular, over 80% of our sales are made to the four leading printer manufacturers. Any significant adverse variation in our relationship and/or sales to any one of these customers would have a material adverse effect on our results of operations and on our stated strategy of growing the business and increasing our profitability. In Fine Chemicals, our current growth has been supported by a small number of contracts. Continued and future growth will depend on our ability to maintain these contracts with existing customers and to obtain new contracts with existing and new clients, and the success or otherwise of our customer products for which we supply materials or intermediates.

| **Quality – We may lose            business or be exposed to customers’ claims if we do not make product to specification or adhere to agreed processes.** |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

Many of our Fine Chemicals products are made to the customers’ technical specifications. Failure to make to these specifications could lead to customers terminating their manufacturing and supply agreements with us, and potentially making claims against us for damages caused. In addition some of these products are made following rigorous pre-defined processes, which may be subject to audit by customers or registration authorities. Failure to meet the prescribed quality standards could lead to termination of our manufacture of these products with consequent loss of revenues.

| **Performance – We may            be unable to produce products in a timely fashion. This could result            in the loss of important contracts, damage our relationship with            our clients, and adversely impact our sales, profitability, cash            flow and margins.** |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

Our Fine Chemicals business depends on our ability to develop manufacturing processes and products which meet customers’ specifications and to deliver them in a timely fashion. These products involve complex chemical processes and may require us to expand or modify our manufacturing capabilities. It is not always possible to meet clients’ demands. If we fail to meet their demands, we may be liable for liquidated damages and other penalties, unless customers choose to waive these contractual provisions. We cannot assure you that we will not become subject to such penalties.

| **Business strategy – The            areas we have selected for growth may not prove successful in which            case our financial performance and results of operations would be            adversely impacted.** |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

We have made investments in research and development as well as in strategic alliances and acquisitions based on current trends in the industries in which we operate. If some of these trends were to change or if some of our strategic alliances prove unsuccessful, there could be a material adverse effect on our business, results of operations, financial condition or prospects. For example, we anticipate continued outsourcing in pharmaceutical intermediates, a continued development of, and demand for, DNA and microbial medicines, growth in new Electronic Materials markets including inkjet printing, electrophotography and flat panel displays, growth in demand for water-based resins, and growth in biocide products for personal hygiene and home consumables. Consequently, we have made significant investments in research, development and technology processes, and manufacturing capability. See Item 4 — *Information on the company*.

| **Liability – We may be            liable for damages based on product liability or other claims.** |
|-----------------------------------------------------------------------------------------------------------|

Because many of our products provide    critical performance attributes to our customers’ products, the sale    of these products involves the risk of product liability claims. A successful    product liability claim or series of claims against us in excess of our insurance    coverage for payments for which we are not otherwise indemnified could have    a material adverse effect on our financial condition and results of operations.

 

| **Registered number: 3768265** |   |   |   | **9** |
|--------------------------------|--------|--------|--------|-------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

In addition, we are involved from time to time in various other claims and law suits incidental to the ordinary course of the business, such as contract disputes, personal injury claims and workers’ compensation claims. Although we believe our insurance coverage is adequate, we could, however, be required to pay a material amount if a claim is made against us that is not covered by insurance or for which we are not otherwise indemnified. Any such claim could have a material adverse effect on our financial condition or results of operations.

| **Technological innovation–        Our profitability and cash flow could be hampered if we fail to keep            up with the technological innovation in the speciality chemicals            business. This could adversely impact our sales, profitability, cash            flow and margins.** |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

All of our businesses experience periodic technological change and ongoing product improvements and obsolescence of existing products. Manufacturers periodically introduce new generations of products or require new technological capacity to develop customized products. Our future growth will depend on our continued ability to gauge the direction of the commercial and technological progress in all key markets and upon our ability to successfully develop, manufacture and market products in such changing markets. We will have to continue to identify, develop and market innovative products on a timely basis to replace existing products in order to maintain our profit margins and our competitive position.

In Electronic Materials, for example, our future growth will depend in large part on our ability to successfully produce and commercialize the next generation of ink jet printing materials. Also, our growth in this business will depend on our successful development of Displays products, based on organic light emitting materials technology and Electrophotography products, both of which are new markets.

Our future growth will depend on our ability to meet the technological and production requirements involved in producing large quantities of high-purity chemicals and complex chemical intermediates. We intend to devote significant resources to the development of new technologically advanced products and manufacturing processes and intend to continue to devote a substantial amount of spending to the research, development and technology process functions of our businesses. However, we cannot assure you that we will be successful in developing new products and/or technology or that such products will be accepted by our customers. If we fail to keep pace with the evolving technological innovations in our markets, then our sales, profitability and cash flow will suffer.

| **Environmental regulation–        We are exposed to the risk that our business could be adversely and            materially affected by environmental compliance expenditures.** |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

The specialty chemicals business is highly regulated in many countries. A number of increasingly stringent regulations govern the manufacturing processes used, and our waste and emissions disposal treatment in all of the jurisdictions in which we do business will continue to require material ongoing costs. Some of our manufacturing sites have an extended history of industrial chemical processes, including historical waste disposal on site. Soil, groundwater, surface water and sedimentary contamination has occurred in the past at some of our sites and might occur or be discovered at other sites in the future.

An Environmental Deed of Covenant    entered into by companies in the AstraZeneca group, notably Zeneca Limited    (as a principal seller of the business to the group) and AstraZeneca plc    (as guarantor), on the group’s acquisition of AstraZeneca’s specialty    chemicals business, provides  certain indemnities to and by group companies    for environmental liabilities and costs arising from events or circumstances    existing prior to the acquisition. These include liabilities relating to    or arising out of pre-acquisition contamination at sites which were transferred    to group companies in 1999 but which have subsequently been disposed of and historic    liabilities arising on any sites previously owned by companies acquired by    the group in the course of the acquisition transaction but where the sites    in question were not themselves part of the acquisition  transaction. The    liability of the AstraZeneca group to indemnify group companies in respect    of these matters is, subject to certain exceptions, subject to maximum caps    of liability, *de minimis*levels of liability, time limits for claims    to be made and/or contributions by group companies. Where time limits or    caps on liability apply, on the expiry of the relevant time limit or if the    environmental liabilities and costs exceed the relevant cap, the environmental    liabilities and costs, or excess thereof, would be the responsibility of    group companies.

 

| **Registered number: 3768265** |   |   |   | **10** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

On the disposal of certain businesses    out of the group, where purchasers have assumed liabilities which may be    subject to indemnity from the AstraZeneca group under the Environmental Deed    or which may otherwise be the responsibility of group companies under the    deed in relation to the sites or businesses being disposed of, the benefits    and obligations under the Environmental Deed have, insofar as they relate    to the sold sites or businesses, generally been assigned to the purchasers    subject to appropriate limitations on the maximum amounts which the purchasers    may claim under the Environmental Deed. Notably, on the disposal of the Stahl business    in January 2002, the ownership of the St Clair du Rhone site, France, was    transferred to the purchaser of that business and on the disposal of the    Metal Extraction Products and Intermediates and Stabilizers businesses in    July 2003 the ownership of the Mount Pleasant site, Tennessee, was transferred    to the purchaser of those businesses. There is, or is thought to be, extensive    contamination at these sites arising from the period prior to their acquisition    by the group in June 1999. £65 million of the total cap of £325 million under the Environmental Deed was assigned to the purchaser of the Stahl business in connection with that disposal and £36.6 million    of the cap was assigned to the purchaser of the Metal Extraction Productsand Intermediates and Stabilizers businesses in connection with that disposal.

Management believes that the reserves it has established for environmental matters, together with the indemnity provisions of the Environmental Deed, will be adequate to meet our currently known and anticipated potential environmental liabilities and claims against us. However, we may be exposed to liability, and our financial results may be adversely affected, to the extent that:

| (a) | AstraZeneca does not fulfill its obligations under the Environmental Deed with respect to environmental liabilities relating to our operations and facilities prior to June 1999; |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | Environmental liabilities relating to our operations and facilities exceed AstraZeneca’s indemnity under the Environmental Deed or arise after the expiry of the relevant time limits for indemnity; |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c) | Our environmental liabilities exceed the amounts that we have reserved with respect to them; and |
|-----|--------------------------------------------------------------------------------------------------|

| (d) | Other contingent liabilities related to our sites arise. |
|-----|----------------------------------------------------------|

|                                                                                                                                                                                    |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Currency fluctuations–        We are exposed to the risk of currency fluctuations in many countries            which may adversely impact our turnover and operating margins.** |

Our operations are conducted through subsidiaries in 16 countries. The results of the operations and the financial position of these subsidiaries are reported in the relevant foreign currencies or the appropriate functional currency and then translated into pounds sterling at the applicable exchange rates for inclusion in our combined financial statements. The exchange rates between these currencies and the pound sterling in recent years have in the past and may in the future fluctuate substantially. Because we generate a significant percentage of our revenues and a substantially lower percentage of our operating expenses in currencies other than the pound sterling, fluctuations in the value of the pound sterling against other currencies have had in the past, and may have in the future, a material effect on our turnover and operating margins.

In addition, because our financial statements are stated in pounds sterling, the translation effect of such fluctuations have had in the past, and may have in the future, a material effect on our results of operations and financial position and may significantly affect the comparability of our results between financial periods.

| **Proprietary technologies–        We may not be able to adequately protect our intellectual proprietary            rights.** |
|-------------------------------------------------------------------------------------------------------------------------------------|

Proprietary rights are important to our success and our competitive position. We establish and protect the proprietary rights and technologies used in our products and processes by the use of patents, trade secrets, copyrights and trademarks. We also utilize non-disclosure and invention assignment agreements.

The expiration of a patent can result in intense competition, particularly from generic producers, with consequent erosion of profit margins.

Our actions to protect our proprietary    rights may be insufficient to prevent others from developing similar products    to ours. In addition, the laws of many foreign countries do not protect our    intellectual property rights to the same extent as the laws of the EuropeanUnion and the United States.

 

| **Registered number: 3768265** |   |   |   |  **11** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 

| **Competitive product            markets and new generic product competitors– We may face price pressure            in the markets we operate in which would reduce our turnover and            operating margins.** |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

The markets for some of our products are highly competitive. We are exposed to the competitive characteristics of several different geographic markets and industries. In addition, we believe that rapid identification of new product applications and the ability to supply commercial quantities of products that enable such applications are important competitive factors. Some of our competitors have greater financial, technical and marketing resources than we do. As the markets for our products expand, we expect that additional competition will emerge and that existing competitors may commit more resources to the markets in which we participate. In a few cases, as the patent protection for our products has expired, new generic competitors entered the market and generic competition resulted in lower prices for those products. We cannot assure you that we will be able to compete effectively in these various areas in the future. See Item 4 *Information on the company.*

Our principal competitors vary from business to business and range from large international companies such as BASF, Bayer, Ciba, Clariant, Lonza, and Rohm & Haas to a large number of smaller regional companies of varying sizes.

| **Litigation – We may be            exposed to litigation based on intellectual property infringements            which could adversely affect our profitability.** |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

In the past we have received communications asserting that our products or their applications infringe on a third party’s proprietary rights. Currently, there is no pending litigation against us regarding any intellectual property claim but we cannot assure that there will not be future claims. Such claims, with or without merit, could subject us to costly litigation and divert our technical and management personnel from their regular responsibilities. Furthermore, successful claims could suspend the manufacture of products using the contested invention, and have a material adverse effect on our business, financial condition and results of operations.

**International operations **–** As      a global business, we are exposed to local business risks in several different      countries which could have a material adverse effect on our financial conditionor results of operations.**

We manufacture and distribute our products in many countries around the world. We are confronted with different legal and regulatory requirements in many jurisdictions. These include:

| • | tariffs and trade barriers; |
|--------|-----------------------------|

| • | requirements relating to withholding taxes on remittances and other payments by subsidiaries; and |
|--------|---------------------------------------------------------------------------------------------------|

| • | different regimes controlling the protection of our intellectual property. |
|--------|----------------------------------------------------------------------------|

Our international operations also expose us to different local business risks and challenges. For example:

| • | we are faced with potential difficulties in staffing and managing local operations; and |
|--------|-----------------------------------------------------------------------------------------|

| • | we have to design local solutions to manage credit risks of local customers and distributors. |
|--------|-----------------------------------------------------------------------------------------------|

Our expansion in emerging markets requires us to respond to rapid changes in market conditions in these countries. Therefore, our overall success as a global business depends, in part, upon our ability to succeed in differing economic, social and political conditions. We cannot assure you that we will continue to succeed in developing and implementing policies and strategies that are effective in each location where we do business.

Several countries in which we operate have sophisticated tax regimes. Our operations and the significant reorganizations of our business that have taken place in recent years have added to the complexity of our tax affairs.

In addition, some of our major subsidiaries have not been subject to a tax audit for a number of years. As a result, changes in tax regulations, policy or enforcement in different countries could adversely affect our overall financial condition.

 

 

| **Registered number: 3768265** |   |   |   | **12** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Item 4 Information on the company** |
|---------------------------------------|

|                                       |
|--------------------------------------------|
| **History and development of the company** |

Avecia Group plc, a wholly owned subsidiary of Avecia Holdings plc, is a group of focused specialty chemicals businesses. We develop, manufacture and sell high quality, technologically advanced, value-added chemical products to customers in a wide range of industries, and provide process development and manufacturing services to healthcare customers.

Avecia Group plc was incorporated as Iliad on May 6, 1999 and was re-registered as a public limited company, changing its name to ZSC Specialty Chemicals PLC on June 4, 1999 and finally to Avecia Group plc on July 1, 1999. On June 30, 1999, Avecia Group plc acquired the specialty chemicals business of AstraZeneca plc, formerly known as Zeneca Specialties, and became the successor business to the Zeneca Specialties business.

The company is domiciled in the United Kingdom and its registered office is:

Hexagon HouseBlackleyManchester M9 8ZSUnited KingdomTelephone (00 44) 161 740 1460

From December 31, 1999 to December 31, 2003 the company has continued to operate its business within the same major business segments and end markets except for the disposal of the Stahl segment in 2002. However the Specialty Products businesses are now classified as discontinued: Metal Extraction Products and Intermediates and Stabilizers were sold on July 31, 2003, Additives was sold on January 31, 2004 and Biocides was sold on April 2, 2004. We made two significant acquisitions during 2000 and in January 2002 we sold our Stahl business for €378.7 million as described in Item 5 — *Operating and Financial Review and Prospects*. These are discussed in full in the business overviews below.

Cash flows in respect of capital expenditures and disposals for the last three calendar years are as follows:

|                                                                                    |   | **Avecia Group plc****Consolidated** |   |
|-----------------------------------------------------------------------------------------|--------|--------------------------------------|--------|
|                                                                                    |   | **Year ended**                       |   | **Year ended** |   | **Year ended** |   |
|                                                                                    |   | **December** **31,**            |   | **December** **31,** |   | **December** **31,** |   |
|                                                                                    |   | **2003**                             |   | **2002** |   | **2001** |   |
|                                                                                    |   |                                      |        |   |  |  |   |  |  |   |
|                                                                                    |   | **£** **million**         |   | **£** **million** |   | **£** **million** |   |
| Purchase of tangible fixed assets                                                       |   |                                 | (49.9  | ) |   | (42.9 | ) |   | (59.9) |   |
|                                                                                    |   |                                 |   |   |   |   |   |   |   |   |
| Purchase of intangible fixed assets                                                     |   |                                 | (0.3   | ) |   | (0.3 | ) |   | (2.7) |   |
|                                                                                    |   |                                 |   |   |   |   |   |   |   |   |
| Sales of trade investments                                                              |   |                                 | — |   |   | — |   |   | — |   |
|                                                                                    |   |                                 |   |   |   |   |   |   |   |   |
| Sales of plant and machinery                                                            |   |                                 | 0.6    |   |   | 0.1 |   |   | 0.5 |   |
|                                                                                    |   |                                 |   |   |   |   |   |   |   |   |
| Sale of Novacote business                                                               |   |                                 | — |   |   | — |   |   | 33.2 |   |
|                                                                                    |   |                                 |   |   |   |   |   |   |   |   |
| Sale of Stahl business (net)                                                            |   |                                 | 20.3   |   |   | 201.4 |   |   | — |   |
|                                                                                    |   |                                 |   |   |   |   |   |   |   |   |
| Sale          of Metal Extraction Products and Intermediates and Stabilizers businesses |   |                                 | 58.4   |   |   | — |   |   | — |   |

In July 2003 the group completed the disposal of the Metal Extraction Products and Intermediates and Stabilizers businesses to Cytec Industries Inc. The group proceeds arising on the disposal were USD 81.83 million (£58.6 million) which was received on July 31, 2003. This resulted in the repayment of £52.3 million of Term Debt as required by the bank facilities agreement.

In January 2002 we completed the disposal of the Stahl business to Luxembourg 101 SA and its affiliates. The gross proceeds arising on the transaction were €378.7 million (£234.9 million), of which €346.8 million (£215.1 million) was received as cash in January 2002, with the remainder received in January 2003. The sale of the Stahl business resulted in the repayment of £187.3 million of term debt in 2002, as required by the bank facilities agreement.

 

 

| **Registered number: 3768265** |   |   |   |  **13** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

In 2004, we have budgeted that the purchase of tangible fixed assets will decrease by some £22.0 million, mainly due to the completion in 2003 of the large scale biologics manufacturing facility (ABC 5000) in the UK. The total expenditure will be funded from internal cash resources.

| **Business overview** |
|-----------------------|

Avecia is a global group of focused specialty chemicals businesses. We provide a comprehensive range of process development and manufacturing services to a high standard of quality assurance, and we develop, manufacture and sell high quality, technologically advanced, value-added chemical products to customers in a wide range of industries.

Avecia operates through four main business segments and 13 strategic business units. Its businesses are linked by core competencies in organic chemistry, polymer and biological science and process technology. These businesses are supported by a network of 12 manufacturing facilities located in 6 countries.

The following table sets forth Avecia’s principal businesses and end markets:

| **Business**             |   | **Strategic Business Units**                                                                                                                                                                                         |   | **Principal applications and end markets**                                                                                                                                                                                                 |
|--------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1) Fine Chemicals       |   | •  Pharmaceutical        intermediates•  Biotechnology•  Agrochemicalintermediates•  Intermediates andstabilizers•  Special Drug Products |   | Complex custom chemical intermediates, and active ingredients for pharmaceutical and agrochemical products and for DNA and Biologics medicines. Monomer stabilizers.                                                                       |
|                     |   |                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                       |
| (2) Electronic Materials |   | •  Ink jet printing materials•  Electrophotography•  Displays•  Image Polymers                                                                           |   | Color and black dyes and pigment based inks for ink jet printers, consumables for photocopiers and laser printers. Organic light emitting polymers for flat panel displays.                                                                |
|                     |   |                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                       |
| (3) NeoResins            |   |                                                                                                                                                                                                                 |   | Waterborne resins used as binders and additives in the paint, coating, adhesive and printing ink industries.                                                                                                                               |
|                     |   |                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                       |
| (4) Specialty Products   |   | •  Pool and spa•  Protection and hygiene•  Pigments and Additives•  Metal extraction products                                                            |   | Chemical sanitizers for pools and spas. Preservatives, fungicides and disinfectants for industrial and consumer products. Intermediate and specialty chemicals for a range of industries including copper extraction, paints, and plastic. |

The Specialty Products businesses are now classified as discontinued: Metal Extraction Products was sold on July 31, 2003, Additives was sold on January 31, 2004 and the Biocides (Pool and Spa and Protection and Hygiene) business, was sold on April 2, 2004. The Intermediates and Stabilizers business of Fine Chemicals was also sold on July 31, 2003.

 

| **Registered number: 3768265** |   |   |   | **14** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

The tables below set out turnover information for each of the business segments and for each of the geographic regions by origin.

|                              |   | **Avecia Group plc Consolidated** |   |
|-----------------------------------|--------|-----------------------------------|--------|
|                              |   | **Year ended**                    |   | **Year ended** |   | **Year ended** |   |
|                              |   | **December 31**                   |   | **December 31** |   | **December** **31,** |   |
|                              |   | **2003**                          |   | **2002** |   | **2001** |   |
|                              |   |                                   |        |   |  |  |   |  |  |   |
|                              |   | **£** **million**      |   | **£** **million** |   | **£** **million** |   |
| **Total sales to third parties**  |   |                              |   |   |   |   |   |   |   |   |
| *Business Segment*                |   |                              |   |   |   |   |   |   |   |   |
| Fine Chemicals                    |   |                              | 112.7  |   |   | 175.8 |   |   | 193.0 |   |
| Electronic Materials              |   |                              | 63.0   |   |   | 63.8 |   |   | 67.5 |   |
| Neoresins                         |   |                              | 175.8  |   |   | 167.1 |   |   | 158.6 |   |
| Other                             |   |                              | 9.9    |   |   | 10.5 |   |   | 11.9 |   |
|                              |   |                                   |        |   |  |  |   |  |  |   |
| Continuing Operations             |   |                              | 361.4  |   |   | 417.2 |   |   | 431.0 |   |
| Stahl (Discontinued)              |   |                              | — |   |   | — |   |   | 213.5 |   |
| Specialty Products (Discontinued) |   |                              | 123.8  |   |   | 158.5 |   |   | 159.1 |   |
|                              |   |                                   |        |   |  |  |   |  |  |   |
|                              |   |                              | 485.2  |   |   | 575.7 |   |   | 803.6 |   |
|                              |   |                                   |        |   |  |  |   |  |  |   |
|                              |   |                              |   |   |   |   |   |   |   |   |

|                             |   | **Year ended**               |   | **Year ended**               |   | **Year ended**               |   |
|----------------------------------|--------|------------------------------|--------|------------------------------|--------|------------------------------|--------|
|                             |   | **December 31**              |   | **December 31**              |   | **December** **31,**    |   |
|                             |   | **2003**                     |   | **2002**                     |   | **2001**                     |   |
|                             |   |                              |        |                         |        |                              |   |  |  |   |
|                             |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Total sales to third parties** |   |                         |   |                         |   |                         |   |   |   |   |
| *Geographic Region*              |   |                         |   |                         |   |                         |   |   |   |   |
| UK                               |   |                         | 130.5  |                         |   | 164.0                        |   |   | 200.9 |   |
| Continental Europe               |   |                         | 131.1  |                         |   | 122.9                        |   |   | 211.3 |   |
| The Americas                     |   |                         | 178.1  |                         |   | 241.9                        |   |   | 294.1 |   |
| Asia, Africa and Australasia     |   |                         | 45.5   |                         |   | 46.9                         |   |   | 97.3 |   |
|                             |   |                              |        |                         |        |                              |   |  |  |   |
|                             |   |                         | 485.2  |                         |   | 575.7                        |   |   | 803.6 |   |
|                             |   |                              |        |                         |        |                              |   |  |  |   |

|    |               |
|---------|--------------------|
| **(1)** | **Fine Chemicals** |

Through its Pharmaceutical and Biotechnology business units Fine Chemicals provides a comprehensive range of process development and manufacturing services to a high standard of quality assurance (for example cGMP), making a core contribution to the clinical development, speed to market, and commercialization of its customers new medicines.

The Agrochemicals Intermediates business unit provides chemical intermediates used to manufacture crop treatment products. An intermediate is a chemical entity which, when combined with other chemicals, produces a different chemical entity or form. Although Fine Chemicals does not invent these new molecules, it provides proprietary expertise in process development and manufacturing for pharmaceutical, biotechnology and agrochemical companies. Fine Chemicals also has strengths in the supply of chemicals into applications, where the product provides a specific desired effect.

| ***Acquisitions*** |
|--------------------|

On August 3, 1999, Avecia acquired Boston BioSystems Inc., a United States based DNA-medicines manufacturing business for US $6 million in cash. Based in Bedford, Massachusetts, Boston BioSystems is a manufacturer of oligonucleotides for clinical development and therapeutics. The assets acquired include fully equipped “clean rooms” for the development and manufacture of DNA-medicines.

Avecia acquired the Canadian based company Torcan Chemical Ltd on May 29, 2000. Torcan, based in Aurora Canada, supplies pre-clinical, clinical and commercial active ingredients for major pharmaceutical and biotechnology customers around the world. Purchase consideration and costs of acquisition amounted to £27.6 million.

 

| **Registered number: 3768265** |   |   |   | **15** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

The acquisition of the business and assets of the specialty products division of Hybridon Inc. was successfully completed on September 21, 2000. The business assets acquired include a 36,000 sq. ft. DNA manufacturing facility in Milford Massachusetts, together with intellectual property for large-scale manufacturing, patents covering novel reagents, processes and instrumentation for the cost effective manufacture of synthetic DNA. On completion of the acquisition, the DNA operations of Boston BioSystems were relocated to Milford. By early 2001 Milford offered pilot and full scale manufacturing facilities for both DNA medicines and peptide pharmaceuticals. Purchase consideration and costs of acquisition amounted to £11.1 million.

On December 11, 2002 Avecia completed the acquisition of the fine chemicals business of Synthon Chiragenics Corporation for consideration of US$2.5m. This acquisition gives Avecia access to nearly 150 intermediates and complex chiral compounds, adding to Avecia Pharmaceuticals existing chiral technologies.

| ***Disposals*** |
|-----------------|

The Intermediates and Stabilisers business unit was sold to Cytec Industries Inc on July 31, 2003.

| ***Products and markets*** |
|----------------------------|

The following table sets forth Fine Chemicals’ principal products and applications:

| **Business Sector**                        |   |   | **Products**                                                                                                 |   |   | **Application**                                                                         |   |
|--------------------------------------------|--------|--------|--------------------------------------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------------|--------|
| *Pharmaceutical Intermediates*             |   |   | Complex custom chemical intermediates and active ingredients                                                 |   |   | Used in the manufacture of pharmaceutical products.                                     |   |
|                                       |   |   |                                                                                                         |   |   |                                                                                    |   |
|                                       |   |   | Special drug mixtures                                                                                        |   |   | Nitroglycerin for treating angina and heart failure.                                    |   |
|                                       |   |   |                                                                                                         |   |   |                                                                                    |   |
|                                       |   |   | Aromatic phosphines                                                                                          |   |   | Used in the manufacture of pharmaceutical products.                                     |   |
|                                       |   |   |                                                                                                         |   |   |                                                                                    |   |
| *Biotechnology*                            |   |   | *DNA Medicines*                                                                                              |   |   |                                                                                    |   |
|                                       |   |   | Process development services and manufacture of Oligonucleotides for clinical trails and launched products   |   |   | Used by pharmaceutical and biotechnology companies in the manufacture of DNA medicines. |   |
|                                       |   |   |                                                                                                         |   |   |                                                                                    |   |
|                                       |   |   | *Biologics and Peptides*                                                                                     |   |   |                                                                                    |   |
|                                       |   |   | Process development services and manufacture of biopharmaceuticals for clinical trials and licensed products |   |   | Healthcare compounds manufactured using microbial biotechnology and peptide chemistry.  |   |
|                                       |   |   |                                                                                                         |   |   |                                                                                    |   |
| *Agrochemical Intermediates*               |   |   | Standard and custom chemical intermediates and toll manufacture                                              |   |   | Agrochemical compounds.                                                                 |   |
|                                       |   |   |                                                                                                         |   |   |                                                                                    |   |
| *Intermediates and Stabilizers (disposed)* |   |   | Monomer stabilizers                                                                                          |   |   | Acrylic acid, acrylates and vinyl monomers.                                             |   |
|                                       |   |   |                                                                                                         |   |   |                                                                                    |   |
|                                       |   |   | Aromatic phosphines                                                                                          |   |   | Photoinitiators, catalysts ligands and fire retardants.                                 |   |

 

| **Registered number: 3768265** |   |   |   | **16** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***Pharmaceutical Intermediates*** |
|------------------------------------|

Through its Pharmaceutical business unit Fine Chemicals provides a comprehensive range of process development and manufacturing services to a high standard of quality assurance, making a core contribution to the clinical development, speed to market, and commercialization of its customers new medicines.

Avecia’s Pharmaceutical Intermediates    business is focused on the custom synthesis of complex intermediates and    active ingredients, as part of a customer’s new drug development and    commercialisation process. The business has both a broad organic chemistry    capability and specific  technology strengths, notably in the manufacture    of ‘chiral’ compounds, hydride reductions, organometallic reagents    and processes involving hazardous raw materials, such as cyanogen chloride    and phosgene. Through its Torcan, Canadian subsidiary and other small scale    units in the  UK, and its large scale asset base, the business provides services    to its customers across the full drug development pipeline from early phase    process invention to manufacture of launched medicines. These activities    are carried out according to the requirement of Current Good Manufacturing Practice (cGMP). cGMP is the standard of procedures and controls    required by the Federal Drug Agency of USA, and other international regulatory    authorities for the manufacture of advanced pharmaceutical intermediates,    active ingredients, and final formulated/packaged drugs.

The market for supply of pharmaceutical intermediates and active ingredients to the global pharmaceutical and biotechnology industries is estimated today at $7-8 billion. This market has shown substantial growth due to these companies focusing spend on drug development and marketing and outsourcing manufacturing. More recently there has been a contraction in the market place due to fewer New Chemical entities (NCEs) being launched and the impact of generic competition which has resulted in spare capacity becoming available at the large Pharmaceutical companies.

Avecia’s business is characterised by a large pipeline of projects for drugs progressing through clinical trials, and supplies for launched medicines to companies including GSK, AZ, Merck and Allergan.

A specific technology-based unit within Avecia’s pharmaceutical intermediates business is:

| *Special drug mixtures* |
|-------------------------|

Fine Chemicals supplies pharmaceutical-grade nitroglycerin in a number of formulations for treating angina pectoris and heart failure. Dilute nitroglycerin, which acts as a vasodilator on the heart and blood vessels, is sold under the SDM trademark. Fine Chemicals is the only nitroglycerin supplier distributing from facilities located in the United States. The extreme care required in handling nitroglycerin, together with the business’s customer services, has enabled the business to gain a significant share of the US pharmaceutical nitroglycerin market with sales to major US manufacturers of transdermal anti-angina patches.

Avecia also supplies customized drug mixtures for a range of nitroglycerin therapeutics delivery options, from tablets and ointments to intravenous preparations and transdermal patches.

| ***Biotechnology*** |
|---------------------|

|            |
|-----------------|
| *DNA Medicines* |

Oligonucleotides are used in a range of therapeutic and diagnostic applications, in particular for drugs which use an antisense mechanism. Anti-sense drugs work at the genetic level to interrupt the process by which disease-causing proteins are produced. and have the potential to be more selective and, as a result, more effective and with fewer side effects than traditional drugs. As such, they are being designed to treat a wide range of diseases including infectious, inflammatory and cardiovascular diseases and cancer. DNA medicines also have application in a range of new approaches to disease treatment such as immunotherapeutics, molecular decoys and RNAi. The business is involved in a range of projects addressing development of such drugs.

Avecia believes that its existing    relationships with clients requiring clinical trial materials and its investment    in assets and technology, make the business well positioned to take advantage    of opportunities that may emerge in the field of DNA medicines. Avecia has    a 5 year contract with Genta Inc to supply its lead compound Genasense for    both clinical and commercial use. Genta have applied for approval for Genasense    from the FDA. However following negative feedback from the ODAC (Oncology    Drugs Advisory Committee), approval is not envisaged in the near term.

 

| **Registered number: 3768265** |   |   |   | **17** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

The business has a solid phase capability for peptide synthesis using ‘FMOC’ chemistry – a specific solid phase process. The production of peptides also requires chromatographic separation techniques to achieve high purity. This technology can also be used in advanced molecules such as oligonucleotides (DNA) and recombinant proteins.

| *Biologics* |
|-------------|

Biologics provide development and manufacturing services using both microbial fermentation and mammalian cell culture.

Biologics represent proteins and similar molecules used as therapeutics, medical devices and diagnostics. Sales of medicines of this type are estimated to be over $15 billion per annum. There are currently in the region of 450 biologic compounds in clinical development, largely driven by biotechnology companies in the United States and, increasingly, in Europe. They form a growing proportion of all new drug approvals.

The business focus is on developing scaleable and robust manufacturing processes for biologics and works with clients throughout the drug development life-cycle. The business has a range of pilot-scale assets and a large-scale (2 x 5000 litre) microbial fermentation facility in the UK providing capability to manufacture biologics for commercial use.

The business recently won an award to develop an anthrax vaccine for the US Government which has lead to an extension of activity beyond contract manufacturing of drug substance into management of fill/finish, clinical trials and regulatory submissions.

| ***Agrochemical Intermediates*** |
|----------------------------------|

|                                                     |
|----------------------------------------------------------|
| *Standard and custom intermediates and toll manufacture* |

In the Agrochemical area Fine Chemicals manufactures “building block” products, which are supplied to a number of customers, and custom products including manufacture of active ingredients.

Fine Chemicals’ standardized agrochemical products are fluoroaromatics and chloropropionic acid. The business’s products are used in a number of leading fungicides and herbicides.

Fine Chemicals currently has custom synthesis agreements for products used in the manufacture of a range of herbicide and fungicides. In addition the business has entered into contracts for the toll manufacture of certain existing products for Syngenta’s (formerly AstraZeneca’s) agrochemical business.

| ***Intermediates and Stabilizers*** |
|-------------------------------------|

|                  |
|-----------------------|
| *Monomer stabilizers* |

During 2003 Fine Chemicals produced both phenothiazine, sold under the PTZ trademark, and Xenoxyl, a stable free radical stabilizer for vinyl monomers. These materials are the most cost-effective inhibitors of unwanted polymerization reactions that can occur during production and storage of acrylic acid, acrylates and certain vinyl monomers.

| *Aromatic phosphines* |
|-----------------------|

During 2003 Fine Chemicals manufactured two core aromatic phosphines, Phenylphosphonous Dichloride and Diphenyl Chlorophosphine. Aromatic phosphines are used in a wide range of applications, including pharmaceuticals, agrochemicals, flame-retardants, photo-initators and stabilizers for polymers.

The Intermediates and Stabilisers business was sold on July 31, 2003.

 

 

| **Registered number: 3768265** |   |   |   | **18** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***Customers, sales and distribution*** |
|-----------------------------------------|

Fine Chemicals markets its products    directly to its customers and generally does not use intermediaries or agents.    Close customer partnerships are important to Fine Chemicals as the majority    of its products are designed to meet individual customer specifications.    Fine Chemicals has a number of major manufacturing contracts with key customers    including Glaxo Wellcome, BASF, Merck, Genta, Essex Pharmaceuticals, Allergan, 3M, Cheminova and Syngenta.

Typically, contracts in both the healthcare and agrochemical businesses have a term of three to five years and cover aspects of development, capital and manufacturing costs. Fine Chemicals’ obligation under these contracts is to supply products to specification. Liability is typically contractually capped at the value of products supplied, or, in a few cases, to the annual value of the contract. Fine Chemicals does not assume any liability for the performance of the final product.

The following table summarizes Fine Chemicals’ key contractual arrangements for manufacture and provision of services for customers:

| **Customer**                   |       |   | **End Product/Service** |                   |   | **Contract Duration** |      |   | **Contract Expiry** |             |
|--------------------------------|------------|--------|-------------------------|------------------------|--------|-----------------------|-----------|--------|---------------------|------------------|
|                                |       |   |                    |                   |   |                  |      |   |                |             |
| BASF                           |       |   | Agrochemical Fungicide  |                   |   | 4 years               |      |   | December 2004       |             |
| Cheminova                      |       |   | Agrochemical Fungicide  |                   |   | 5 years               |      |   | December 2006       |             |
| Syngenta                       | Contract 1 |   |                    | Herbicide              |   |                  | 5 years   |   |                | June 2007        |   |
|                           | Contract 2 |   |                    | Plant growth regulator |   |                  | Evergreen |   |                | 24 months notice |   |
|                           | Contract 3 |   |                    | Intermediate           |   |                  | Evergreen |   |                | 24 months notice |   |
| Essex          Pharmaceuticals |       |   | Animal Health           |                   |   |                  |      |   | 24 months notice    |             |
| Merck                          |       |   | Opthalmic               |                   |   | 10 years              |      |   | November 2005       |             |
| Lubrizol                       |       |   | Additives               |                   |   | 5 years               |      |   | February 2009       |             |
| Arch                           |       |   | Biocides                |                   |   | 5 years               |      |   | April 2009          |             |
| 3M Company                     |       |   | Cardiovascular          |                   |   | 5 years               |      |   | Jan 2009            |             |
| Allergan                       |       |   | Opthalmic drugs         |                   |   | Several years         |      |   | Various             |             |
| Genta                          |       |   | Anti-cancer             |                   |   | 5 years               |      |   | December 2007       |             |

|              |
|-------------------|
|              |
| ***Competition*** |

Fine Chemicals competes in a highly fragmented market. There are approximately 600 fine chemical suppliers world-wide. Most participants in this market are either small to medium-sized independent enterprises or members of large diversified chemical companies. A number of competitors have significantly greater sales and resources than Avecia. The table below lists some of the key competitors in the various segments:

| **Pharmaceutical Intermediates** |   |   | **Agrochemical and other Intermediates** |   |   | **Biotechnology**    |   |
|----------------------------------|--------|--------|------------------------------------------|--------|--------|----------------------|--------|
|                                  |   |   |                                     |   |   |
| DSM                              |   |   | Clariant                                 |   |   | Lonza                |   |
| Lonza                            |   |   | Bayer                                    |   |   | DSM                  |   |
| Bayer                            |   |   | Kemira                                   |   |   | Diosynth             |   |
| Rhodia Chirex                    |   |   | Contract Chemicals                       |   |   | Cambrex              |   |
| Degussa                          |   |   | Allessa                                  |   |   | Boehringer Ingleheim |   |
| Clariant                         |   |   | Lonza                                    |   |   | Bachem               |   |
|                             |   |   | Albermarle                               |   |   | UCB                  |   |
|                             |   |   |                                     |   |   | Polypeptide          |   |
|                             |   |   |                                     |   |   | Proligo/Degussa      |   |
|                             |   |   |                                     |   |   | Isis                 |   |
|                             |   |   |                                     |   |   | Dow                  |   |
|                             |   |   |                                     |   |   | Biochemie            |   |

 

| **Registered number: 3768265** |   |   |   | **19** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **(2)** | **Electronic Materials** |
|---------|--------------------------|

Avecia’s Electronic Materials business currently designs, develops, manufactures and sells products for use in the two principal non-impact printing technologies:

(1) Ink Jet Printing : High purity dyes and liquid inks; and

(2) Electrophotographic Printing : Materials for use in laser printers, photocopiers, and digital presses.

Avecia believes that Electronic Materials is the world’s leading supplier of dyes and is one of the major manufacturers of liquid inks for ink jet printers by share of market and sales value. As a pioneer of this market, with research programs dating back to the mid-1980s, Electronic Materials has developed leading proprietary technologies and strong relationships with the world’s principal original equipment manufacturers in the ink jet printer market.

In addition, the business is currently developing chemical technology for use in the flat panel display market, which includes items from simple cellular phone displays to larger monitor displays. This segment of the business is referred to as the “Displays” business.

| ***Products and markets*** |
|----------------------------|

The following table sets forth Electronic Materials’ principal products and applications:

| **Business Unit**          |   |   | **Products**                                         |   |   | **Application**                                                 |   |
|----------------------------|--------|--------|------------------------------------------------------|--------|--------|-----------------------------------------------------------------|--------|
|                            |   |   |                                                 |   |   |
| Ink Jet Printing Materials |   |   | Dyes; dye and pigment based inks                     |   |   | Inks for ink jet printers.                                      |   |
|                       |   |   |                                                 |   |   |                                                            |   |
| Electrophotography         |   |   | Chemically produced toners and charge control agents |   |   | Laser photocopiers and printers, both color and monochrome.     |   |
|                       |   |   |                                                 |   |   |                                                            |   |
|                       |   |   | Infra-red absorbers                                  |   |   | Security applications and thermal lithographic printing plates. |   |
|                       |   |   |                                                 |   |   |                                                            |   |
| Displays                   |   |   | Organic light emitting materials                     |   |   | Flat panel display products, such as mobile phones.             |   |

|                                    |
|-----------------------------------------|
| ***Ink Jet Printing Materials (IJPM)*** |

The main product categories of the IJPM business are high purity dyes and a range of pigment-based and dye-based inks (aqueous and non-aqueous) for use in ink jet printers. The business has developed leading proprietary technologies to synthesize new generations of high performance ink jet dyes and pigmented inks based on novel dispersants, resins and formulations.

The IJPM activities are currently focused primarily on the small office and home applications of ink jet printing technology. Sales of ink jet products in the small office and home segment have grown significantly in recent years due both to the increased penetration of personal computers into the consumer segment and to the creation of new print applications as a result of improvements in technology (for example network printers, digital photography).

Avecia believes that future growth in the market for ink jet products will be driven primarily by the following factors:

| • | The increased use of home printing for internet, fax and computing outputs (All In One printers), the migration of ink jet into businesses printing applications and the emergence of new applications such as digital photography printing, (with high ink consumption per page relative to text printing). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | Renewed growth in sales of personal computers and corresponding printers, as well as increased demand for printers in developing countries, most particularly in Asia, and |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | Adoption of ink jet printing in new industrial applications (e.g., packaging, printed circuit boards, etc.). |
|--------|--------------------------------------------------------------------------------------------------------------|

 

 

| **Registered number: 3768265** |   |   |   | **20** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

In addition, the continued advances in ink jet technology have significantly improved the quality of outputs as well as printhead life. These improvements have been achieved through continuous development of technology for controlling the size and placement of ink droplets and other technological advances such as in nozzle count and firing frequency. Further achievements in resolution, speed and color quality would allow ink jet printers to enter diverse markets such as color filters for liquid crystal displays, wide format printing for graphic arts and proofing, textile, commercial, medical and industrial printing. Some of these markets are very large and have historically satisfied their printing requirements with traditional analogue print technologies (e.g., screen printing) or other non-impact printers (e.g., laser printers). Electronic Materials is currently working with a number of manufacturers and customers to develop the appropriate technology to address many of these markets.

| ***Electrophotography*** |
|--------------------------|

The electrophotography business unit was established in 1996 to build on the business’s strengths in non-impact printing. The principal current investments in electrophotography are aimed at developing two technologies, chemically produced toners for color laser applications and the development of infra red absorber technology.

The color laser printer and photocopier market is in its early stage but is already showing growth rates of approximately 30% per year. Avecia believes that growth will continue as new, lower cost, high-speed color photocopiers and laser printers become available. Avecia believes that chemically produced toners have advantages over traditional toners, facilitating improvements in print quality and resolution at potentially lower cost than traditional color toners.

Avecia believes that these advantages will favor the adoption of chemically produced toner technology in the next generation of color laser printers and photocopiers.

Infrared absorber technology is used in a variety of applications involving laser imaging and recognition. Avecia is particularly active in the areas of security marking and computer to plate digital printing.

| ***Displays*** |
|----------------|

The business is currently developing organic light emitting materials for electroluminescent flat panel displays. Organic light emitting materials can be used to manufacture thin, lightweight displays with excellent viewing characteristics and low power consumption, ideal for portable applications. Organic light emitting materials include both dye-based and polymer-based materials.

In April 1999, an agreement was entered into in relation to Covion Organic Semiconductors GmbH, the organic semiconductors business of Celanese Ventures GmbH (formerly Aventis Research and Technologies GmbH & Co KG). Under this agreement the business acquired a 15% equity stake in Covion in 1999, the right to acquire know-how and intellectual property, with an option to acquire the remaining equity at the end of 2001. In December 2001 Avecia exercised that option and acquired the remaining equity in Covion. Covion has a leading position in light- emitting polymers through its patented materials and active supply of new materials and is working closely with several of the leading electronics companies in this field. Covion has research and development programs relating to both polymer and dye-based material with numerous other display manufacturers based in Europe, Asia and the United States.

| ***Image Polymers*** |
|----------------------|

Avecia has a 50-50 joint venture with Mitsui Chemicals, called Image Polymers. This joint venture manufactures and markets bi-modal toner resins for use in black and white photocopiers and laser printers for the European and North American markets. The partnership began in 1988 with the establishment of the Image Polymers Company in the United States and construction of a U.S. manufacturing plant in 1991. In 1997, it was further expanded with the establishment of Image Polymers Europe and construction of an identical manufacturing facility at Grangemouth, Scotland.

| ***Customers, sales and distribution*** |
|-----------------------------------------|

The market for ink jet printers is highly concentrated with the four largest printer manufacturers, Hewlett Packard, Seiko Epson, Canon and Lexmark accounting for over 90% of all sales of ink jet printers.

 

| **Registered number: 3768265** |   |   |   | **21** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

In addition to these core customers, the business also maintains relationships with a number of recent entrants into the ink jet printer market. Avecia believes these relationships will enable the business to participate in any future market share growth as these new entrants develop new vertical markets and applications for ink jet printing.

Sales and distribution are handled directly with customers for Inkjet and Electrophotography, except in Japan and selectively in North America, where a local distributor manages distribution and delivery. Sales and distribution of Display products are handled directly with customers.

| ***Competition*** |
|-------------------|

The main competitor for the supply of ink jet ink is DuPont, while there are several competitors for ink jet dyes, including Mitsubishi, Orient, Dainippon Kayaku and Daiwa. Competitors often specialize in particular segments of the market. For example, DuPont specializes in pigmented inks and Daiwa is a low cost provider of non-patented dyes. While competition from generic producers is increasing, Avecia’s strategy is generally to avoid competing in the supply of commodity products where possible, but rather to focus efforts on developing and selling custom- designed ink jet printing materials.

The main competition for the new electrophotography products under development (chemically produced toners and charge transport materials) are traditional suppliers to the industry such as Mitsubishi and Tomoegawa & Kao for toners, new suppliers of chemically produced toner including Nippon Zeon, and the major original equipment manufacturers such as Canon, Ricoh and Xerox which at least partly source existing products in-house.

Competitors to Covion in the new organic light emitting materials include Idemitsu Kosan and Eastman Kodak in the field of small molecule products, and Dow Chemicals and Sumitomo Chemicals in the field of polymers products.

| **(3)** | **NeoResins** |
|---------|---------------|

The NeoResins business is a global supplier of performance polymers, primarily water-based resins which are used as binders and additives in the paint, coatings, adhesives and printing ink industries.

The NeoResins business was a pioneer in the development of waterborne urethanes, and Avecia believes that it remains a global leader in the targeted market segments through its fast growth and technological strength in water-borne urethanes and acrylic resins. The business is focused on serving three market segments, which are fast growing in water-borne product offerings: coatings, graphic arts and adhesives.

Over the past years, the NeoResins    division has undergone a re-focusing process, which has involved a number    of divestments of non-core activities and sites, re-structuring under-performing    regional operations and shifting the market focus towards the more specialized    end of the resins  market. As part of this process, the business exited low-margin,    low-growth business such as pressure sensitive adhesives (transferred in    1996 to Stahl), optical fiber coatings (sold in 1996), polyester powder (sold    in 1997), Winnofil (sold in 1999) and Viclan products (sold in 1999/2000). NeoResins has also divested its Singapore manufacturing asset (sold in 1997),    shut down research and technology operations in a site shared with ICI (1998)    and ceased production at Napa, a California site (1999) and Hillhouse, a    UK site (2001). NeoResins has also made small  acquisitions of know-how and    business information from the acrylic emulsion business of Dyno in 1997 and    DSM acrylic emulsion technology in 1999. It has significantly expanded capacity    and/or product capability at its four core production sites (1999 –  2003) and will continue to do so over the next three years (2004 – 2006).

As part of continuous improvement, NeoResins is currently engaged in a business process-streamlining project, which will result in the implementation of global business processes and replacement of the existing SAP R2 system, by SAP R3.

 

| **Registered number: 3768265** |   |   |   | **22** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***Products and markets*** |
|----------------------------|

The following table sets forth NeoResins’ principal products and applications:

| **Brand Name** |   |   | **Product Family**               |   |   | **Application Use**                                                                                                                                                                                                                      |   |
|----------------|--------|--------|----------------------------------|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| Haloflex       |   |   | Vinyl Acrylic Emulsions          |   |   | Industrial Coatings for Metal; Rust ConvertersAdhesives and Sealants                                                                                                                                                                     |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| Lumiflon1      |   |   | Fluoro Resins                    |   |   | Industrial Coatings for Metal and Plastics, including Construction, Coil, Automotive OEM, Aerospace                                                                                                                                      |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| NeoCryl        |   |   | Acrylic Emulsions                |   |   | Industrial Coatings for Metal, Wood, and Plastic applicationsArchitectural Coatings exterior and interior Decorative paintsIndustrial and household Floor Polishes, Parquet and Concrete FlooringFlexo Inks, Adhesives and Film Coatings |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| NeoCryl        |   |   | Solid Acrylic Resins             |   |   | Industrial Coatings for Marine, Traffic, and Plastics applicationsArchitectural Coatings and AerosolsHeat Seal Lacquers, Gravure and Screen Inks                                                                                         |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| NeoPac         |   |   | Urethane Acrylic Hybrids         |   |   | Architectural Coatings including decorative paints, Parquet and Concrete Flooring; Industrial Coatings for Wood, Metal and Plastic applications                                                                                          |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| NeoRad         |   |   | UV Curing Acrylics and Urethanes |   |   | Industrial Coatings for Wood, Plastics, and FlooringPrinting Inks                                                                                                                                                                        |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| NeoRez         |   |   | Polyurethane Dispersions         |   |   | Industrial Coatings for Plastic, Metal and WoodArchitectural Coatings including parquet lacquersLaminating Adhesives and Film Primers                                                                                                    |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |
| NeoRez         |   |   | Polyurethane Solution Polymers   |   |   | Architectural Coatings for Concrete and WoodGravure Laminating Inks                                                                                                                                                                      |   |
|           |   |   |                             |   |   |                                                                                                                                                                                                                                     |   |

| 1 | Agent and Distributor for Asahi Glass. |
|---|----------------------------------------|

|           |
|----------------|
| ***Coatings*** |

Through NeoResins, Avecia supplies    both aqueous, solvent-based and ‘dry’ state acrylic products used    in the production of coatings. NeoResins offers a range of technologies,    including urethane and acrylic resins, urethane/acrylic copolymers, vinyl-acrylic    dispersions, additives, cross-linkers and other copolymers. Key applications    in coatings include decorative, joinery finishes for windows and doors, flooring    products (particularly clear lacquer finishes), automotive metal for components    and plastic applications, general metal and plastics finishes (for electronics    and  toys), heavy duty maintenance and traffic paints.

With technology strength in aqueous-based emulsions, the business has benefited, and expects to continue to benefit, from a gradual evolution away from solvent-based coatings, driven by consumer preference and regulatory change. NeoResins’ core technologies are supported by highly developed, market-specific technical service and application/formulation expertise focusing on targeted application segments within architectural and industrial coatings.

 

| **Registered number: 3768265** |   |   |   | **23** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***Graphic Arts and Adhesives*** |
|----------------------------------|

NeoResins supplies water-borne NeoCryl emulsions, solid acrylics (beads) and NeoRez polyurethane dispersions, sold as binders for liquid inks, for flexo and gravure, film primers and coatings, paint varnishes, paper coatings, heat seal lacquers and imaging products such as ink jet resins and receptive coatings. Adhesives – after divestment of Winnofil and Pressure Sensitive Adhesives (PSA) – is now a minor application area for NeoResins and based solely on urethane and hybrid technologies. These products are currently sold into rigid bonding (furniture and millwork), packaging, construction and non-rigid bonding (shoe and fabric) application areas.

| ***Customers, sales and distribution*** |
|-----------------------------------------|

NeoResins’ client base ranges from major paint producers to small regional specialty coating producers. The customer list is long and stable, with no one Customer accounting for even 10% of total sales, the top 10 Customers account for only 23% of the annual sales revenue and 90% of all Customers remaining the same over the past five (5) years.

Historically, NeoResins has worked closely with its customers to develop products, which fit their specific requirements. These collaborative efforts resulted in the invention and development of waterborne resin technology, in which NeoResins’ technical staff played a significant role. Current clients with whom the business maintains close long-term co-operation include (alphabetically): Akzo Nobel, BASF, Bona Chemie, PPG, RPM, Sherwin Williams, SICPA, Sigma and Sun Chemicals.

| ***Competition*** |
|-------------------|

NeoResins’ main coating competitors (alphabetically) are Alberdink & Boley, BASF, Clariant, Crompton/Witco, Noveon, Reichhold, Rohm & Haas, S.C. Johnson, and many smaller regional companies. In Graphic Arts products for traditional liquid inks, the main competitors are Rohm & Haas and S.C. Johnson, with other coating acrylic emulsion and beads producers participating to a much smaller extent. In specialty beads, the competition involves several different companies (principally Degussa, Lucite, and Mitsubishi), with pricing trends and volume growth following the developments of specific application areas. The business expects Bayer and BASF to remain the market-share leaders for urethane-based products in adhesive technologies.

While NeoResins has relatively low market shares in each of the three markets, Avecia believes the business’s products hold niche positions in applications where technology shifts favor its product portfolio.

| **(4)** | **Specialty Products** |
|---------|------------------------|

The Specialty Products business is classified as discontinued: Metal Extraction Products was sold on July 31, 2003, Additives was sold on January 31, 2004 and the Biocides sale (Protection and Hygiene and Pool and Spa) was completed on April 2, 2004.

During 2003, the Specialty Products segment was comprised of a variety of businesses which develop, manufacture, and supply specialty performance chemicals to a wide range of end market applications, such as coatings, disinfectants, copper extraction, plastics, and also into the pool and spa market. Products include biocides used as preservatives, fungicides and disinfectants in a diverse group of end-use industrial and consumer applications, a comprehensive range of chlorine-free and bromine-free pool and spa sanitizers and related products, metal extraction products, performance pigments and additives for paints, inks and plastics.

 

| **Registered number: 3768265** |   |   |   | **24** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***Products and markets*** |
|----------------------------|

The following table sets forth Specialty Products’ principal products and applications:

| **Market**                |   |   | **Trademarks**         |   |   | **Application**                                                                                                                                                       |   |
|---------------------------|--------|--------|------------------------|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                           |   |   |                   |   |   |                                                                                                                                                                  |   |
| Pool and spa              |   |   | Baquacil               |   |   | A range of chlorine-free products for sanitizing and maintaining pool water.                                                                                          |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | BaquaSpa               |   |   | A range of chlorine-free and bromine-free products for sanitizing and maintaining spa water.                                                                          |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
| Protection and Hygiene    |   |   | Proxel                 |   |   | A preservative used in a wide range of industrial water based products including Polymer latex, paint and household products.                                         |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | Densil                 |   |   | A family of fungicides/algaecides used in a wide range of applications, from coatings such as paints and sealants, to leather processing and plastic for automobiles. |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | Vantocil               |   |   | A non-medical disinfectant used as a food industry disinfectant and as a household surface disinfectant.                                                              |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | Cosmocil               |   |   | A preservative for personal care applications.                                                                                                                        |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | Vanquish               |   |   | Fungicide/bactericide use in plastics and polymeers.                                                                                                                  |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | Reputex                |   |   | Bactericide used in cotton textiles.                                                                                                                                  |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | Purista                |   |   | Bactericide used in cotton textiles.                                                                                                                                  |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
| Additives                 |   |   | Solsperse              |   |   | Hyperdispersant used in paints, inks and plastics.                                                                                                                    |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
| Pigments                  |   |   | Monastral and Monolite |   |   | Pigments for paints.                                                                                                                                                  |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
|                      |   |   | Vynamon and Polymon    |   |   | Pigments for plastics.                                                                                                                                                |   |
|                      |   |   |                   |   |   |                                                                                                                                                                  |   |
| Metal Extraction Products |   |   | Acorga                 |   |   | Specialty chemical extractants used in the extraction and production of copper.                                                                                       |   |

|               |
|--------------------|
| ***Pool and Spa*** |

Avecia was the world’s leading supplier until the date of sale, by sales value, of chlorine/bromine-free pool and spa sanitizers. Biocides are used in recreational water to prevent the build-up of bacteria and other organisms.

The business’s core pool and spa products are BaquaSpa sanitizer for spas and Baquacil sanitizer for pools, both based on polyhexamethylenebiguanide. These are supplemented by a comprehensive range of products that together provide a complete maintenance system for chlorine-free pools and bromine-free spas.

Baquacil is the world’s first and still, despite the expiry of its patent protection several years ago, the leading chlorine-free sanitizer with approximately 6% of the US pool sanitizer market. BaquaSpa is a sanitizer, which is used in the spa market. BaquaSpa currently has a market share of approximately 6% of the US spa market. It is priced on a comparable basis to bromine, (the market leading spa sanitizer), but has significant benefits compared to bromine and therefore represents a growth opportunity.

Baquacil is priced at a premium to chlorine-based products. It is advantageous over chlorine based products for the following reasons:

| (1) | Baquacil is not affected by sunlight and therefore has greater stability than chlorine; |
|-----|-----------------------------------------------------------------------------------------|

| (2) | Baquacil causes less eye and skin irritation than chlorine; |
|-----|-------------------------------------------------------------|

| (3) | Unlike chlorine Baquacil has no bleaching effect on clothes, hair and pool liners; and |
|-----|----------------------------------------------------------------------------------------|

| (4) | Baquacil based products have no unpleasant odors or taint. |
|-----|------------------------------------------------------------|

The business also distributes some products based on chlorine and bromine.

 

 

| **Registered number: 3768265** |   |   |   | **25** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***Protection and Hygiene*** |
|------------------------------|

The business develops and manufactures a wide range of cost-effective biocides for a diverse group of end markets, including paints, coatings, dyes and pigments, plastics and household surface disinfectants. The business is regionally focused, utilizing its expertise in a broad range of product solutions to satisfy diverse regional and industry specific requirements. These requirements are defined by the needs of the customers, responding to differences in climate, the range of bacteria, algae or fungi present, regulatory specifications, local custom and practice and the business’s historic regional strengths.

The business can provide customers with customized products because it offers customers access to a research team with experience in anti-microbial research ranging from the discovery of new active ingredients to process technology and product formulation. The business draws upon extensive experience with FDA and EPA filings for its own products, and a wider, up-to-date database of toxicological and regulatory data in order to custom-make new products.

The business’s most important protection and hygiene product is the range of Proxel preservatives based on benzisothiazolene. Through Proxel products, the business is the world’s largest supplier, by sales value, of benzisothiazolene-based preservatives, despite the expiry of benzisothiazolene’s patent protection several years ago.

The business’s traditional markets in protection and hygiene have been coatings, disinfectants, polymer emulsions and household products. Although these markets have been subject to increased competition over the last few years, the business continued to grow, and has also recently identified new growth opportunities within these established sectors.

In addition, growth opportunities are now being pursued in the following areas:

| • | Plastic protection: the business is launching the new Vanquish range of products for materials such as polyurethane and polyvinylchloride, seeking to displace older products such as OBPA, an organo arsenic compound; and |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | Consumer Antimicrobials: the Reputex technology is being applied to render antimicrobial properties to cellulosic fibres. |
|--------|---------------------------------------------------------------------------------------------------------------------------|

|            |
|-----------------|
| ***Additives*** |

Avecia supplies a range of polymeric dispersing agents and specialty thickeners primarily for application in the paint, ink and plastics industries. The range is sold under the trade names ‘SOLSPERSE’ and ‘SOLTHIX’ for the paint and ink industries and under the ‘SOLPLUS’ trade name for the plastics industries.

The products/product variants launched since 1998 include:

| • | Improved offerings for the automotive and general industrial paint sectors; |
|--------|-----------------------------------------------------------------------------|

| • | Improved offerings for the UV and printing inks sectors; |
|--------|----------------------------------------------------------|

| • | A thickener for coating systems under the ‘SOLTHIX’ trade name; and |
|--------|-------------------------------------------------------------------------------|

| • | Dispersants and thickeners for thermoset plastics under the ‘SOLPLUS’ trade name |
|--------|--------------------------------------------------------------------------------------------|

The business has a significant product development pipeline aimed at updating the range of dispersants and thickeners.

***Pigments***

In August 2002 Avecia announced the transfer of its pigments business to Heubach Colour Ltd, effective 1st January 2003.

 

| **Registered number: 3768265** |   |   |   | **26** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***Metal Extraction Products*** |
|---------------------------------|

Avecia believes the business is the leading global supplier of reagents to the copper solvent extraction market by market share of sales value. It manufactures and sells a range of solvent extraction reagents for copper under the Acorga brand name, and provides on-site customer support and process optimization services to copper mining companies. The business’s products and related technology have emerged in the 1990s as the preferred technology for copper production from oxide ore deposits due to their cost and environmental advantages over traditional copper smelting processes. It maintains these advantages through its own technology and formulation patents, which generally have many years to go before expiration.

| ***Customers, sales and distribution*** |
|-----------------------------------------|

The key customers in the protection and hygiene market tend to be large corporations who utilize a range of biocide products and expertise in protecting their manufacturing processes and finished goods from microbial spoilage. Paint and coatings manufacturers are the largest purchasers of Avecia’s protection and hygiene products, followed by the automotive industry.

The customers of the pool and spa business tend to be small retailers who sell Avecia’s branded products directly to end users. Most of the businesses products are aimed at residential swimming pools, hot tubs and spas. Overall demand in the pool and spa market is influenced by the sale of new pools which in turn reflects the strength of the US economy.

BaquaSpa and Baquacil are sold through authorized independent retailers. These independent retailers range in size from single store locations to national chains.

Among other actions, the business has taken the following steps to improve the distribution network:

| • | Signed specialized dealers in each spa and pool market who can deliver better market focus and support, and in the process has amended its contracts to remove geographical exclusivity; |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | Entered into a collaboration with a leading US chain of pool stores, with approximately 350 stores across the United States; |
|--------|------------------------------------------------------------------------------------------------------------------------------|

| • | Added to its selling resources in California, where in 1997 both BaquaSpa and Baquacil were approved by the US Environmental Protection Agency (EPA). California is the largest US pool market, with 35% of residential spas and 16% of residential swimming pools; and |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| • | Increased its advertising and promotional efforts to take advantage of the opportunity Avecia believes exists in tapping the market for chlorine users who would like an alternative to chlorine but have little knowledge about Baquacil. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

The principal customers for paint products are automotive top coat and refinish manufacturers and general industrial paint manufacturers. For ink products, the main applications include publication gravure, offset, packaging and heat transfer/ribbon inks.

Metal extraction products are marketed worldwide directly to mining companies.

| ***Competition*** |
|-------------------|

The market for protection and hygiene products is highly fragmented with a broad range of competitors, including large multinationals such as BASF, Dow and Bayer and specialty chemical producers such as BTP, Degussa, Ciba, Lonza and Rohm & Haas. The main competitor in protection and hygiene is Rohm & Haas, who offers CMIT, a product similar to Proxel. In addition, a number of generic producers offer biocide compounds across several markets served by the business, the expiry of patent protection resulted in a number of generic producers of benzisothiazolene based products entering the market. Both generic and functional competition have been present in the market for some time.

The only competitive supplier of polyhexamethylenebiguanide in the United States, Mareva, entered the market in 1999. Mareva is based in France, and is operating through distributors in the United States. Other pool chemical companies supply polyhexamethylenebiguanide based products, but these are mainly based on polyhexamethylenebiguanide sourced from Avecia. Other suppliers of biocides for recreational water management applications include Aqua Clear Industries, Bio-Lab (Great Lakes Chemical), Buckman Laboratories, FMC and Lonza (Alusuisse- Lonza).

 

 

| **Registered number: 3768265** |   |   |   | **27** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

The additives industry is extremely fragmented. The relevant niche market segment for the business can be described as specialty polymeric dispersing additives and thickeners for solvent and water-based coatings and inks and also for thermoset plastics applications. Many small and medium-sized companies compete in this sector. Some of the more significant companies are BYK, Tego-Chemie, Elementis and Efka (now owned by Ciba). Avecia’s development activity is increasing in the field of products for water-based coatings where some larger companies such as Air Products, Cognis and Rohm & Haas are also important competitors

The main competitor in the metal extraction chemicals market is Cognis, the second largest global supplier to the copper extraction market.

| **Sourcing** |
|--------------|

Avecia purchases raw materials and chemical intermediates from a large number of third parties. Purchasing is shared between businesses or centralized wherever it is possible to generate advantages through greater purchasing power or economies of scale. For instance, the UK purchasing group is responsible for several requirements of individual businesses in the UK, such as certain shared raw materials, information technology, utilities, engineering and general services.

Dual sourcing (where available) has been secured for most key non-commodity raw materials.

| **Raw Materials** |
|-------------------|

Overall, Avecia purchases chemicals aggregating approximately £200 million annually. The prices of most principal raw materials are not volatile, and in the small proportion of cases where raw materials can vary quickly in line with chemical commodity prices, appropriate risk management is undertaken to dampen the volatility of such changes.

| **Seasonality** |
|-----------------|

Avecia is subject to seasonal trends in respect of its Pool business (within Specialty Products). The majority of Pool sales take place between May and September each year. However this business has now been disposed of and Avecia generally is not subject to seasonality in the remaining segments of its business.

| **Regulation** |
|----------------|

Avecia is subject to regulations imposed by various authorities and jurisdictions. Compliance with the requirements of the US Environmental Protection Agency and the Food and Drug Administration is discussed within the Environmental matters and Business overview sections of this item respectively. Compliance with Treasury regulations is discussed in detail within the Taxation section of ‘Item 10 Additional Information’.

| **Organizational structure** |
|------------------------------|

Avecia Group plc is a wholly owned subsidiary of Avecia Finance plc, which is itself a subsidiary of Avecia Holdings plc. Avecia Holdings plc is owned by Avecia (Jersey) Limited.

The table below provides details of the principal subsidiaries of Avecia Group plc:

| **Subsidiary undertakings** |   |   | **Country of    incorporation** |   |   | **Principal    activity** |   | **Percentage of****equity owned** |   |
|-----------------------------|--------|--------|---------------------------------|--------|--------|---------------------------|--------|-----------------------------------|--------|
|                        |   |   |                            |   |   |                      |   |                              |   |   |
| Avecia Investments Limited  |   |   | UK                              |   |   | Holding company           |   |                              | 100%   |  * |
| Avecia UK Holdings Limited  |   |   | UK                              |   |   | Holding company           |   |                              | 100%   |  * |
| Avecia Limited              |   |   | UK                              |   |   | Chemical manufacture      |   |                              | 100%   |  * |
| Avecia Holdings BV          |   |   | The Netherlands                 |   |   | Holding company           |   |                              | 100%   |  * |
| Avecia Holdings Inc.        |   |   | USA                             |   |   | Holding company           |   |                              | 100%   |  * |
| Avecia BV                   |   |   | The Netherlands                 |   |   | Chemical manufacture      |   |                              | 100%   |  * |
| Avecia Inc.                 |   |   | USA                             |   |   | Chemical manufacture      |   |                              | 100%   |  * |
| Torcan Chemical Ltd         |   |   | Canada                          |   |   | Chemical manufacture      |   |                              | 100%   |  * |
| NeoResins Inc.              |   |   | USA                             |   |   | Chemical manufacture      |   |                              | 100%   |  * |
| Avecia Biotechnology Inc.   |   |   | USA                             |   |   | Chemical manufacture      |   |                              | 100%   |  * |
| Avecia Spain SL             |   |   | Spain                           |   |   | Chemical manufacture      |   |                              | 100%   |  * |
|                        |   |   |                            |   |   |                      |   |                              |   |   |
| ***Joint ventures***        |   |   |                            |   |   |                      |   |                              |   |   |
| Image Polymers Europe       |   |   | UK                              |   |   | Chemical manufacture      |   |                              | 50%    | α |
| Image Polymers Company      |   |   | USA                             |   |   | Chemical manufacture      |   |                              | 50%    | α |
|                        |   |   |                            |   |   |                      |   |                              |   |   |

| * | all ordinary shares held |
|---|--------------------------|

| α | represents          percentage share of limited partnership |
|--------|-------------------------------------------------------------|

 

| **Registered number: 3768265** |   |   |   | **28** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Property, plant and equipment** |
|-----------------------------------|

Avecia currently has 12 manufacturing facilities in 6 countries. The sites are principally polymerization and formulation facilities and organic chemistry facilities.

The table below lists the main characteristics of Avecia’s significant sites, based on net book value of land and buildings:

| **Site Location** |   |   | **Business** |   |   | **Size (metres2)** |   |   | **Freehold/****Leasehold** |   |   | **Use** |   |
|-------------------|--------|--------|--------------|--------|--------|--------------------|--------|--------|----------------------------|--------|--------|---------|--------|

|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
|-----------------------------|--------|--------|---------------------------------------------------------------------------------|--------|--------|---------|--------|--------|----------|--------|--------|---------------------------------------------------------------------------|--------|
| Blackley,          UK       |   |   | Fine Chemicals      Specialty Products      Electronic Materials      NeoResins |   |   | 80,938  |   |   | Freehold |   |   | International headquarters and        research and development facilities |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Grangemouth,          UK    |   |   | Fine Chemicals      Specialty Products      Electronic Materials                |   |   | 708,208 |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Huddersfield,          UK   |   |   | Fine Chemicals      Specialty Products      Electronic Materials                |   |   | 61,902  |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| New          Castle, DE, US |   |   | Electronic Materials                                                            |   |   | 101,018 |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                             |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Waalwijk, The Netherlands   |   |   | NeoResins                                                                       |   |   | 81,333  |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Billingham,          UK     |   |   | Fine Chemicals                                                                  |   |   | 131,704 |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Aurora,          Canada     |   |   | Fine Chemicals                                                                  |   |   | 42,222  |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                             |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Milford, MA, US             |   |   | Fine Chemicals                                                                  |   |   | 65,182  |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Wilmington,          MA, US |   |   | NeoResins                                                                       |   |   | 133,551 |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Frankfort,          IN, US  |   |   | NeoResins                                                                       |   |   | 139,622 |   |   | Freehold |   |   | Chemical manufacture                                                      |   |
|                        |   |   |                                                                            |   |   |    |   |   |     |   |   |                                                                      |   |
| Parets,          Spain      |   |   | NeoResins                                                                       |   |   | 27,215  |   |   | Freehold |   |   | Chemical manufacture                                                      |   |

 

| **Registered number: 3768265** |   |   |   | **29** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Avecia also has a smaller site at Frankfurt, Germany (Electronic materials).

In 2003 the Large Scale Biologics Manufacturing Facility (ABC 5000), sanctioned in February 2002, became operational. This project significantly expands production capabilities at Billingham, UK, creating 10,000 litres of manufacturing capacity for microbially-derived biologics.

The site at Mount Pleasant, TN, US was sold as part of the disposal of Metal Extraction Products and Intermediates & Stabilizers. The site at Seal Sands, UK, was disposed of as part of the Biocides disposal in April 2004.

Two of the major sites in the UK, Grangemouth and Huddersfield, are presently shared with Syngenta Group businesses and the company’s title in these is freehold, subject to long leases back to Syngenta of certain ‘island properties’, or long leasehold, in which case Syngenta retains the freehold interest not only in relation to the company’s site but also in relation to the surrounding property. The long leases, whether Avecia or Syngenta is the tenant, provide that the leases will come to an end if the relevant property ceases to be used for the manufacture of chemicals in commercial quantities. In this event, the tenant is obliged to clear the site by demolishing buildings and to carry out environmental remediation works. Avecia’s lease of the east site at Huddersfield, which related exclusively to the Biocides business, was transferred to the buyer of that business in April 2004.

In the case of Grangemouth, where the company acquired the freehold, Syngenta has options to re-acquire part of the property if the site ceases to be used for the manufacture of chemicals in commercial quantities.

The group also owns a combined research process technology and headquarters establishment at Blackley, UK.

| **Environmental matters** |
|---------------------------|

Avecia’s Safety, Health and Environmental Policy and Management System is applicable to all sites and businesses wherever they are located. The business units have procedures covering issues such as waste management, safety systems, soil and groundwater protection, emergency plans and product stewardship. Performance is monitored internally and reviewed to facilitate the achievement of continuous improvement in this area. Internal guidelines are available to cover the details necessary for interpreting the standards and providing the procedures necessary to implement the policies.

Avecia’s operations are experienced and effective in containing and handling a range of aggressive chemicals, including chlorine, bromine, thionyl chloride, and ethylene oxide. Production and marketing of chemical substances are regulated by national and international laws.

Although almost every country has its own legal procedures for registration and import, laws and regulations in the European Union, the United States and Japan are most significant to the business, including the European inventory of existing commercial chemical substances, the European list of notified chemical substances, the United States Toxic Substances Control Act and the chemical list of the Japanese Ministry of Trade and Industry. Chemicals which are on one or more of the above lists can usually be registered and imported without additional testing in any other country, although additional administrative hurdles may exist.

Avecia will continue to invest in plant and equipment so as to ensure compliance with relevant environment regulations. However there are no current major planned projects relating to environmental control facilities which would result in any material capital expenditure.

Avecia’s interest in the Mount Pleasant site, Tennessee, was transferred to Cytec Industries Inc. on the disposal of the Metal Extraction Products and Intermediates and Stabilizers businesses in July 2003. In 1998 Zeneca Group had entered into an agreement with the EPA in relation to certain breaches, in 1994, of regulatory limits on benzene levels in the deep well disposal facility at this site and as part of this agreement, they stopped deep well injection at the site on April 22, 1999, following the commissioning of a new effluent treatment plant.

 

 

| **Registered number: 3768265** |   |   |   | **30** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

The wells were formally closed at    that time. Significant pollution prevention and waste minimization projects    have also been implemented at this site. In 1998, Zeneca Group paid the EPA    a $3.5 million penalty relating to these violations. As part of the    acquisition of Zeneca Specialties, Avecia entered into an Environmental Deed agreement    with AstraZeneca. Under the Environmental Deed, AstraZeneca has agreed, amongst    other things, to indemnify Avecia against liabilities relating to or arising    out of any existing  contamination at waste burial sites at Mount Pleasant.    There is no time limit for claims arising from this matter, but AstraZeneca’s    liability under the Environmental Deed is limited with respect to this  and    certain other claims by an overall cap of £325 million. Avecia    assigned to Cytec Industries Inc. its rights under the Environmental Deed    with respect to the Mount Pleasant site and Cytec Industries  Inc. assumed    liabilities in relation to the site.

| **Intellectual property** |
|---------------------------|

Avecia’s business is dependent to a large extent on intellectual property rights, principally patents, trade marks and accumulated technical know-how.

Where appropriate, new technology is protected, particularly active ingredients and formulations ingredients, their applications and their manufacturing processes, by seeking patent protection, typically through patent registration in major markets. In addition to patent protection, the business also relies on the know-how and technical expertise in many of the manufacturing processes for developing and maintaining market position. Trade-marks are a valuable means for associating goods with Avecia as manufacturer, in particular the trade mark ‘Avecia’ provides a uniform trading name for Avecia companies to operate under.

Avecia has nearly 2,400 patents and patent applications grouped in over 450 patent families, each representing a distinct invention, 72 percent of which have been filed since 1993. These patent families support, in particular, Electronic Materials (205), Fine Chemicals and Biotechnology (102), NeoResins (51), and Specialty Products (93). Avecia has over 1,400 pending and registered trade-marks in over 115 trade-mark families. Over the past year the largest rise in patent numbers has been in the Electronic Materials and the Fine Chemicals and Biotechnology fields.

As part of the acquisition from AstraZeneca, intellectual property of all types used in the businesses was purchased. Certain of these patents and know-how were, prior to the acquisition, shared between Zeneca Group’s agrochemicals, pharmaceuticals and specialties businesses. Where these shared rights were predominantly used in the specialties businesses, they were acquired by Avecia subject to licenses back to AstraZeneca.

Where these shared rights were predominantly used in the retained Zeneca Group businesses, they were retained by AstraZeneca, but licenses were granted to Avecia to enable it to continue using the rights in question.

These licenses are worldwide, royalty free licenses, and their duration is generally linked to the life of the relevant licensed rights. Certain licenses also deal with future development of specified products and collaboration projects. Arrangements were also put in place to transfer regulatory data to Avecia, which was solely or predominantly used by the specialties businesses, subject in certain cases to a license back to Syngenta. Avecia has user licenses for data, which was historically used in the specialties business prior to the acquisition but was predominately used by other Zeneca Group businesses. Avecia has also entered into arrangements, which give access to certain Syngenta data, which relates to obtaining and maintaining regulatory approvals for both existing and new products and product applications. Avecia has also contracted to supply certain support services to Syngenta for a transitional period.

AstraZeneca and/or Avecia may terminate certain of these agreements for:

| (i)   | specified insolvency events;                                                |
|-------|-----------------------------------------------------------------------------|
| (ii)  | material breach which cannot be remedied    in 60 days; or                  |
| (iii) | challenges by the licensee of the licensed    intellectual property rights. |

In the case of (ii) and (iii) above the right to terminate is restricted to the specific patent or technology area in which the breach occurred and there is no right to terminate in respect of other classes of patents or technology areas. Furthermore if the affected patent lies within the more fundamental areas of common technology, there is no right of termination, merely the right to seek financial redress.

 

| **Registered number: 3768265** |   |   |   | **31** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Although the business has been able    to maintain the relative exclusivity of certain products such as PHMB (an    antimicrobial cationic polymer which is the active agent in the biocide products ‘Vantocil’, ‘Reputex’, ‘Baquacil’ and ‘Baquaspa’),    following patent expiration through manufacturing scale, technical know-how    and service expertise, the expiration of a patent can result in intense competition,    particularly from  generic producers, with consequent erosion of profit margins.    Prior to and following expiration of the patent for a key active ingredient,    the business will generally focus its efforts on developing patentable derivatives or new patentable formulations containing the active    ingredient.

Avecia believes that its intellectual property rights, in particular its patent portfolio, is an important factor in protecting its businesses from price erosion. The loss of such intellectual property rights would be expected to have a material adverse effect on profitability. However, given the number of patents in Avecia’s portfolio, their diverse nature and their remaining lifetimes, such a loss is not likely on a concerted basis.

| **Item 5 Operating and financial review and prospects** |
|---------------------------------------------------------|

|         |
|--------------|
| **Overview** |

Avecia is a global group of focused specialty chemicals businesses that develops, manufactures and sells high quality, technologically advanced, value-added chemical products to customers in a wide range of industries. For the year ended December 31, 2003, Avecia businesses generated turnover of £485.2 million.

The four main business segments of the group as at December 31, 2003 were:

| • | Fine Chemicals |
|--------|----------------|

| • | Electronic Materials |
|--------|----------------------|

| • | Specialty Products (discontinued) |
|--------|-----------------------------------|

| • | NeoResins |
|--------|-----------|

In 2003, 36.7% of group sales were in the Americas, 27.0% were in Europe, and 36.3% were in the rest of the world. In addition, Avecia also has an “other” business segment that consists of the provision of manufacturing services to third parties in the UK, and central costs.

| **Currency fluctuation** |
|--------------------------|

Our business operations are geographically diversified, with sales in over 70 countries and 12 manufacturing facilities located in 6 countries. In 2003, 73% of sales were made outside the United Kingdom and over 55% of the fixed production and cost base was in the United Kingdom. Results of operations and financial position are therefore significantly impacted by the fluctuation of the pound sterling against the other major currencies in which the group transacts business, primarily the US Dollar, the Japanese Yen, Euro and other European currencies.

The following table illustrates the fluctuations of the pound sterling against the group’s principal trading currencies since 2000 and the percentage of our turnover and costs in pound sterling and the other major currencies in which the group transacts business:

|                    | **Pound appreciation/ (depreciation)** |   | **% Turnover (a)** |   | **% Costs (b)** |   |
|-------------------------|----------------------------------------|--------|--------------------|--------|-----------------|--------|
|                    | **2003-2002**                          |   | **2002-2001**      |   | **2000-2001**   |   | **2003** |   | **2002** |   | **2001** |   | **2003** |   | **2002** |   | **2001** |   |
|                    |                                        |   |                    |   |                 |   |  |   |  |   |  |   |  |   |  |   |  |   |
| US          Dollar      | 9%                                     |   | 4%                 |   | (6%             | )      | 37% |   | 42% |   | 37% |   | 33% |   | 33% |   | 34% |   |
| Euro/equivalent         | (9%                                    | )      | (1%                | )      | (2%             | )      | 27% |   | 21% |   | 26% |   | 23% |   | 17% |   | 25% |   |
| Japanese          Yen   | 1%                                     |   | 8%                 |   | 6%              |   | 6% |   | 6% |   | 5% |   | 5% |   | 4% |   | 4% |   |
| Pound          Sterling | —                                 |   | —             |   | —          |   | 27% |   | 28% |   | 25% |   | 37% |   | 44% |   | 31% |   |
|                    |                                        |   |                    |   |                 |   |  |   |  |   |  |   |  |   |  |   |  |   |

| (a) | percentage of group turnover in each of the currencies. |
|-----|---------------------------------------------------------|

| (b) | percentage of group fixed and variable costs in each of the currencies. |
|-----|-------------------------------------------------------------------------|

 

| **Registered number: 3768265** |   |   |   |  **32** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Divested operations** |
|-------------------------|

In July 2001 the Novacote business, which formed part of the Stahl class of business, was sold. Subsequently the disposal of the remainder of the Stahl business was completed in January 2002. On July 31, 2003 Metal Extraction Products and Intermediates and Stabilizers were sold. Additives was sold on January 31, 2004 and the Biocides sale was completed on April 2, 2004.

| **Financial results** |
|-----------------------|

Set forth below is a discussion of the financial condition and results of operations for the company. This discussion should be read in conjunction with our consolidated financial statements and notes included herein, which have been prepared in accordance with UK GAAP.

| ***Year ended December*** ***31, 2003 compared to the year ended December*** ***31, 2002*** |
|-------------------------------------------------------------------------------------------------------|

The following table sets forth turnover for each of 2003 and 2002.

|                                        |   | **Year ended****December 31,****2003** |   | **Year ended****December 31,****2002** |   | **Actual %****change** |   |
|---------------------------------------------|--------|----------------------------------------|--------|----------------------------------------|--------|------------------------|--------|
|                                        |   |                                        |   |                                        |   |                        |   |
|                                        |   | **£** **million**           |   | **£** **million**           |   |                   |   |
| **Businesses**                              |   |                                   |   |                                   |   |                   |   |
| Continuing operations:                      |   |                                   |   |                                   |   |                   |   |
| Fine Chemicals                              |   | 112.7                                  |   | 175.8                                  |   | (35.9                  | )      |
| Electronic Materials                        |   | 63.0                                   |   | 63.8                                   |   | (1.3                   | )      |
| NeoResins                                   |   | 175.8                                  |   | 167.1                                  |   | 5.2                    |   |
| Other                                       |   | 9.9                                    |   | 10.5                                   |   | (5.7                   | )      |
|                                        |   |                                        |   |                                        |   |                        |   |
| Turnover from continuing operations         |   | 361.4                                  |   | 417.2                                  |   | (13.4                  | )      |
| Discontinued operations: Specialty Products |   | 123.8                                  |   | 158.5                                  |   | (21.9                  | )      |
|                                        |   |                                        |   |                                        |   |                        |   |
| Total historical turnover                   |   | 485.2                                  |   | 575.7                                  |   | (15.7                  | )      |
|                                        |   |                                        |   |                                        |   |                        |   |

The following table sets forth operating (loss)/ profit for each of 2003 and 2002:

|                                               |   | **Year ended****December** **31,****2003** |   | **Year ended****December 31,****2002**   |   | **Change in****Operating****Profit** |   | **Change in****Depreciation****& Amortisation** |   |
|----------------------------------------------------|--------|-------------------------------------------------|--------|------------------------------------------|--------|--------------------------------------|--------|-----------------------------------------------------|--------|
|                                               |   |                                                 |   |                                          |   |                                      |   |                                                     |   |
|                                               |   | **£** **million**                    |   | **£** **million****Restated** |   | **£** **million**         |   | **£** **million**                        |   |
| **Businesses**                                     |   |                                            |   |                                     |   |                                 |   |                                                |   |
| Continuing operations:                             |   |                                            |   |                                     |   |                                 |   |                                                |   |
| Fine Chemicals                                     |   | (87.8                                           | )      | (4.7                                     | )      | (83.1                                | )      | (43.2                                               | )      |
| Electronic Materials                               |   | 3.8                                             |   | 2.1                                      |   | 1.7                                  |   | (0.2                                                | )      |
| NeoResins                                          |   | 27.4                                            |   | 29.9                                     |   | (2.5                                 | )      | (0.2                                                | )      |
| Other including unallocated cost                   |   | (45.9                                           | )      | (61.6                                    | )      | 15.7                                 |   | 9.5                                                 |   |
| Restructuring and site closure costs               |   | —                                          |   | (11.1                                    | )      | 11.1                                 |   | —                                              |   |
|                                               |   |                                                 |   |                                          |   |                                      |   |                                                     |   |
| Operating (loss)/profit from continuing operations |   | (102.5                                          | )      | (45.4                                    | )      | (57.1                                | )      | (34.1                                               | )      |
| Discontinued operations: Specialty Products        |   | 21.4                                            |   | 28.2                                     |   | (6.8                                 | )      | 0.7                                                 |   |
|                                               |   |                                                 |   |                                          |   |                                      |   |                                                     |   |
| Total operating (loss)/profit                      |   | (81.1                                           | )      | (17.2                                    | )      | (63.9                                | )      | (33.4                                               | )      |
|                                               |   |                                                 |   |                                          |   |                                      |   |                                                     |   |

| 2002 has been restated to reflect the adoption of FRS 17. |
|-----------------------------------------------------------|

 

| **Registered number: 3768265** |   |   |   |   **33** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

In Fine Chemicals sales were significantly reduced by lower volumes manufactured for both DNA medicine customers and pharmaceutical companies. In 2002 significant volumes of DNA medicine were manufactured and supplied for a customers phase III clinical trial program. In 2003 there was an extensive programme to validate this manufacturing process up to the cGMP standard required for registration of the customer product, and this validation process precluded manufacture until completion. The validation process was completed to the customers’ satisfaction in December 2003, when manufacture of product commenced for the expected launch of the product by the customer in 2004.

Custom manufacture of pharmaceutical products was reduced in 2003, because demand for two intermediates from one customer was reduced due to delays in the launch of their product and the extent of the intermediates already stockpiled. In addition, due to a worldwide decline in demand from pharmaceutical companies for custom intermediates, it was not possible to secure volumes of new products for manufacture in the assets that were consequently under-occupied.

Sales in Fine Chemicals were also reduced by the disposal of the Intermediates and Stabilizers business in July 2003.

Operating losses in Fine Chemicals were significantly increased in 2003 by the impact of the lower volumes of DNA medicines and pharmaceutical intermediates manufactured in 2003. Although variable costs of raw material also decreased in line with the lower manufacture, other operating cost remained at or near 2002 levels. In DNA this was due to the need for manufacturing resource to conduct the process validation, thus reducing the opportunity for cost savings. In Pharmaceuticals Intermediates, assets were mothballed and staff surplus to requirements removed under the voluntary severance programme announced at the end of 2002. Although these measures saved some costs, they were only able to partly offset the lost margin from the Intermediates not supplied.

As a consequence of the reduction in utilisation for Fine Chemicals assets, and the consequent generation of profit, there was a significant charge of £55.3 million taken against the tangible assets utilised in the Pharmaceutical Intermediate businesses.

Electronic material sales were more than 1% lower in 2003 than 2002. However, the reduction was caused mainly by the significant weakening of the US Dollar against Sterling between the two years.

The main component of this growth is increased demand from customers for our Inkjet dyes and inks, which in part represents a recovery from the period of destocking pursued by our customers during 2002.

As a consequence of this increase in sales volumes operating profit in the Electronic Materials segment improved in 2003, despite the adverse effects of currency.

NeoResins increased its sales by over 5% over 2002, although over 3% of this increase was caused by the relative strength of the Euro over Sterling. The business attained this growth through moderate improvement in demand from its coatings customers in Europe, and high increases in volume sales to both coating and graphic arts customers in the Asia-Pacific region, reflecting both increased demand in that region through high levels of economic growth in China, and through the businesses improvement in its share of markets in the region.

NeoResins profit was reduced in 2003 compared to 2002 as the volume gains noted above were offset by the impact of raw material prices caused by the increased price of oil, and supply imbalance for key acrylic raw materials. In addition many of the volume gains came in product segments with lower than average margins, while temporary increase in freight costs caused by planned production changes across different manufacturing sites also held back profit growth.

 

| **Registered number: 3768265** |   |   |   |   **34** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Speciality Product sales in 2003    at a headline level fell by nearly 22% from 2002 levels. Although business    divestments and closures contributed to this the main impact on the fallwas due to the effect of adverse currency (a weaker US Dollar).

All businesses in the segment managed    to improve volumes through improved customer demand for their products. In    our Biocides Protection and Hygiene business, price decreases made in the    US market, in response to a competitors policy of aggressive price reductions,    negated these volume improvement.

This segment’s operating profits fell between 2002 and 2003 by £6.8 million.    All of the decrease is attributable to the adverse impact of currency, the    effect of disposing of the Metal Extraction Products businesses in July 2003,and the adverse selling price movements noted above.

Analysis of other Items and Net Losses

|                              | **2003** |   | **2002** |   | **£m change** |   |
|-----------------------------------|----------|--------|----------|--------|---------------------|--------|
|                              |          |   |          |   |                     |   |
| Share of operating profit from JV | 1.7      |   | 2.2      |   | (0.5                | )      |
| Profit on disposal of business    | 15.4     |   | 9.4      |   | 6.0                 |   |
| Net interest and finance costs    | (29.6    | )      | (30.9    | )      | 1.3                 |   |
| Taxation                          | (0.9     | )      | (6.5     | )      | 5.6                 |   |
| Net loss                          | (94.5    | )      | (43.0    | )      | (51.5               | )      |

Share of operating profits from our Joint Venture, Image Polymers, reduced in 2003 due to lower sales in the joint venture, caused by reduced customer demand for its toner products.

The profit on disposal represents the profits realised through the sale of the Metal Extraction Products and Intermediates & Stabilizers businesses to Cytec in July 2003. In 2002 the profit represented that realised on the disposal of the Stahl business.

Analysis of Net Interest and Finance Costs

|                               |   | **2003** |   | **2002** |   | **£m change** |   |
|------------------------------------|--------|----------|--------|----------|--------|---------------------|--------|
|                               |   |          |   |          |   |                     |   |
| Net interest payable on Bank loans |   | (10.6    | )      | (13.2    | )      | 2.6                 |   |
| Interest on other loans            |   | (39.5    | )      | (41.9    | )      | 2.4                 |   |
| Net exchange gains and losses      |   | 28.1     |   | 31.1     |   | (3.0                | )      |
| Amortisation of finance fees       |   | (4.8     | )      | (6.4     | )      | 1.6                 |   |
| FRS 17                             |   | (2.4     | )      | —   |   | (2.4                | )      |
| Other finance costs                |   | (0.4     | )      | (0.5     | )      | 0.1                 |   |
|                               |   |          |   |          |   |                     |   |
|                               |   | (29.6    | )      | (30.9    | )      | 1.3                 |   |
|                               |   |          |   |          |   |                     |   |

Net interest payable on bank loans decreased in 2003 due to the reduction in bank debt arising from term debt prepaid from the disposals in 2003, plus the favourable impact of reduced interest rates.

Interest on other loans represents interest paid in US Dollars on the 11% senior notes, and the reduction in 2003 reflects the weakening of the US Dollar to £ Sterling exchange rate in 2003.

Conversely the net exchange gain fell in 2003 again due to the move in exchange rates between 2002 and 2003.

 

| **Registered number: 3768265** |   |   |   |   **35** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Under UK GAAP the finance fees associated    with raising debt in 1999 were capitalised at that time and are written back    against profit over the lifetime of the loans. With the early prepayment    of debt, the relevant amount of unamortized fees are written off, leavinga reduced balance to be amortised during 2003.

Taxation was reduced in 2003 due    to the impact of the reduction in operating profits described above which    increased our loss on ordinary activities for the period. In addition two    items, which created deferred tax charges in 2002 did not recur in 2003.

***Year ended December*** ***31, 2002 compared to the year ended December*** ***31, 2001***

The following table sets forth turnover for each of 2002 and 2001.

|                                        | **Year ended****December 31,****2002** |   | **Year ended****December 31,****2001** |   | **Actual %****change** |   |
|---------------------------------------------|----------------------------------------|--------|----------------------------------------|--------|------------------------|--------|
|                                        |                                        |   |                                        |   |                        |   |
|                                        | **£** **million**           |   | **£** **million**           |   |                   |   |
| **Businesses**                              |                                   |   |                                   |   |                   |   |
| Continuing operations:                      |                                   |   |                                   |   |                   |   |
| Fine Chemicals                              | 175.8                                  |   | 193.0                                  |   | (8.9                   | )      |
| Electronic Materials                        | 63.8                                   |   | 67.5                                   |   | (5.5                   | )      |
| NeoResins                                   | 167.1                                  |   | 158.6                                  |   | 5.4                    |   |
| Other                                       | 10.5                                   |   | 11.9                                   |   | (11.8                  | )      |
|                                        |                                        |   |                                        |   |                        |   |
| Turnover from continuing operations         | 417.2                                  |   | 431.0                                  |   | (3.2                   | )      |
| Discontinued operations: Stahl              | —                                 |   | 213.5                                  |   |                   |   |
| Discontinued operations: Specialty Products | 158.5                                  |   | 159.1                                  |   | (0.4                   | )      |
|                                        |                                        |   |                                        |   |                        |   |
| Total historical turnover                   | 575.7                                  |   | 803.6                                  |   | (28.4                  | )      |
|                                        |                                        |   |                                        |   |                        |   |

The following table sets forth operating (loss)/ profit for each of 2002 and 2001:

|                                               | **Year ended****December 31,****2002**   |   | **Year ended****December 31,****2001**   |   | **Change in****Operating****Profit** |   | **Change in****Depreciation****&****Amortisation** |   |
|----------------------------------------------------|------------------------------------------|--------|------------------------------------------|--------|--------------------------------------|--------|--------------------------------------------------------|--------|
|                                               |                                          |   |                                          |   |                                      |   |                                                        |   |
|                                               | **£** **million****Restated** |   | **£** **million****Restated** |   | **£** **million**         |   | **£** **million**                           |   |
| **Businesses**                                     |                                     |   |                                     |   |                                 |   |                                                   |   |
| Continuing operations:                             |                                     |   |                                     |   |                                 |   |                                                   |   |
| Fine Chemicals                                     | (4.7                                     | )      | 13.2                                     |   | (17.9                                | )      | (12.1                                                  | )      |
| Electronic Materials                               | 2.1                                      |   | 6.7                                      |   | (4.6                                 | )      | (1.0                                                   | )      |
| NeoResins                                          | 29.9                                     |   | 26.5                                     |   | 3.4                                  |   | 0.5                                                    |   |
| Other including Unallocated cost                   | (61.6                                    | )      | (50.4                                    | )      | (11.2                                | )      | (8.3                                                   | )      |
| Restructuring and site closure costs               | (11.1                                    | )      | —                                   |   | (11.1                                | )      | —                                                 |   |
|                                               |                                          |   |                                          |   |                                      |   |                                                        |   |
| Operating (loss)/profit from continuing operations | (45.4                                    | )      | (4.0                                     | )      | (41.4                                | )      | (20.9                                                  | )      |
| Discontinued operations: Stahl                     | —                                   |   | 28.8                                     |   | (28.8                                | )      | 7.0                                                    |   |
| Discontinued operations: Specialty Products        | 28.2                                     |   | 23.6                                     |   | 4.6                                  |   | 1.0                                                    |   |
|                                               |                                          |   |                                          |   |                                      |   |                                                        |   |
| Total operating (loss)/profit                      | (17.2                                    | )      | 48.4                                     |   | (65.6                                | )      | (12.9                                                  | )      |
|                                               |                                          |   |                                          |   |                                      |   |                                                        |   |

 

| **Registered number: 3768265** |   |   |   |   **36** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Financial Reporting Standard 17 ‘Retirement    Benefits’ has been adopted for the year ended 31 December 2003. The    financial information for 2002 and 2001 has been adjusted retrospectively.

Fine Chemicals’ turnover decreased    mainly due to reductions in standardized agrochemical intermediates through    the decision to exit manufacture of fluoruaromatic products, and exit of    the major manufacturing stage of chloropropionic acid. Biotechnology sales    reduced marginally due to timing of call-offs by customers, while sales of    other chemical intermediates reduced due to lower demand from customers.

Operating profits in Fine Chemicals were slightly lower in 2002. The effect of the lower sales were partially offset by lower raw material costs and improved yields. The reduction in operating profits was caused by increased costs associated with expansion of resource in the DNA business, increased depreciation on new assets to support increased manufacture in Biotechnology and Pharmaceutical intermediates, and impairment charges on assets and goodwill.

Electronic Materials’ sales have decreased mainly due to lower demand from suppliers and manufacturers of Ink Jet printers caused by de-stocking in the face of lower sales of personal computers and printers.

Lower sales of Inkjet products were partially offset by lower materials and resource costs. Profit decreased due to the impact of consolidating Covion’s operating losses for the year ending December 31, 2002, following its acquisition on December 31, 2001.

NeoResins’ turnover increased mainly due to higher demand from Coating, Graphic Arts and Adhesives customers in the USA and Europe. The increase in operating profit was due primarily to the increased sales, together with lower net raw material costs.

Specialty Products’ turnover decreased in 2002 mainly due to the effect of exchange rates, the lower demand for Pool and Spa products caused by poor weather during the USA pool season, and price reductions in Protection and Hygiene in the USA due to competitive pressures. These factors were offset by higher demand from Additives customers, the sale of Pigments stock to Heubach who took over the business, and increased sales of metal extraction products due to four major mine project fills secured in the year.

Lower costs arising from reduced headcount and increased efficiency resulted in an increase in Specialty Products’ operating profit for the year

Unallocated costs include amortization of goodwill, and costs held centrally outside of business segments. Goodwill amortization decreased from £41.8 million for the year ended December 31, 2001 to £30.7 million for the year ended December 31, 2002 due to the goodwill written off as part of the Stahl disposal. This decrease was offset by £21.5 million of goodwill impairment charges for the year ended December 31, 2002 arising from reviews of carrying value in non-healthcare Fine Chemicals business sectors.

Other central costs, excluding amortization of goodwill, increased from £8.5 million for the year ended December 31, 2001 to £12.8 million for the year ended December 31, 2002. The increase in costs was due to adverse exchange movements on working capital balances caused by the weakening of the US dollar relative to the pound, being charged to profit.

For the year ended December 31, 2002 a charge of £11.1 million was taken for a voluntary severance programme initiated in 2002 and a small site closure announced in 2002. These actions will result in a reduction in headcount of nearly 200 in 2003, leading to full year reductions in costs of over £7 million by the end of 2004.

***Profit on disposal of business***

The profit on disposal of business of £9.4 million in the year ended December 31, 2002 relates primarily to the disposal of the Stahl business.

***Net interest***

The net interest expense for 2002 decreased significantly from 2001 mostly due to a reversal in the impact of unrealized exchange effects, and the effect of lower levels of debt arising from debt repayments made from the proceeds of the Stahl disposal.

 

| **Registered number: 3768265** |   |   |   |   **37** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

***Taxation***

The net taxation charge of £0.9 million    arises as a consequence of non recognition of tax credits in certain loss    making jurisdictions.

| **Liquidity and capital resources** |
|-------------------------------------|

The group’s consolidated statements of cash flows for the years ended December 31, 2003, 2002 and 2001 are set out below.

|                                            | **Avecia Group plc****Consolidated**               |   |
|-------------------------------------------------|----------------------------------------------------|--------|
|                                            | **For the year****ended****December** **31,** |   | **For the year****ended****December** **31,** |   | **For the year****ended****December** **31,** |   |
|                                            | **2003**                                           |   | **2002** |   | **2001** |   |
|                                            |                                                    |   |
|                                            | **£** **million**                       |   | **£** **million** |   | **£** **million** |   |
| Cash inflow from operating activities           | 47.3                                               |   | 107.8 |   | 120.5 |   |
| Dividends from joint ventures                   | 3.0                                                |   | 5.5 |   | 2.9 |   |
| Returns on investments and servicing of finance | (47.0                                              | )      | (56.9 | ) | (73.3 | ) |
| Taxation                                        | (0.1                                               | )      | (4.1 | ) | (7.7 | ) |
| Capital expenditure                             | (49.6                                              | )      | (43.1 | ) | (62.1 | ) |
| Acquisitions and disposals                      | 76.6                                               |   | 196.2 |   | 31.1 |   |
|                                            |                                                    |   |  |   |  |   |
| **Cash (outflow)/inflow before financing**      | 30.2                                               |   | 205.4 |   | 11.4 |   |
| Financing                                       | (40.6                                              | )      | (201.2 | ) | (20.3 | ) |
|                                            |                                                    |   |  |   |  |   |
| **(Decrease)/Increase in cash in the period**   | (10.4                                              | )      | 4.2 |   | (8.9 | ) |
|                                            |                                                    |   |  |   |  |   |

|                   |
|------------------------|
| *Operating activities* |

Cash generated from operating activities declined to £3.2 million in 2003. The decrease was due to lower earnings and an outflow from increased working capital of £18.8 million, compared with an inflow from reduced working capital of £8.3 million in 2002.

Inventory levels for most businesses are managed on a day’s sales basis, which optimises the level of inventories while ensuring adequate supply for our customers. However, within our Fine Chemicals business where product is custom manufactured to customers’ specification there were higher levels of product not shipped at the end of 2003, either because they were in the process of being quality approved, or because manufacture was only recently commenced for new products. In addition the movement on creditors in 2003 reflect the impact of significant cash spend against the £11.1 million restructuring provision taken in 2002.

| *Investing Activities* |
|------------------------|

Capital expenditures in 2003 were £49.6 million compared with £43.1 million in 2002 and £62.1 million in 2001. Capital expenditure is authorised on a project by project basis, and during 2003 we authorised projects totalling £18.8 million compared with £67.4 million in 2002 and £39.6 million in 2001. Significant capital expenditure in 2003 included the continued construction and commissioning of our new large scale Biologics manufacturing facility in Billingham, UK, together with an expansion of our DNA manufacturing capability at Milford, Massachusetts. In 2004 we are planning for capital expenditure totalling £28 million. As at December 31, 2003, commitments relating to this capital expenditure totaled £4.3 million. This expenditure will be funded from internal cash generation.

 

| **Registered number: 3768265** |   |   |   |   **38** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

In July 2003 the group completed the disposal    of the Metal Extraction Products and Intermediates and Stabilizers businesses    to Cytec Industries Inc. The group proceeds arising on the disposal were    $81.8 million (£58.5 million), which was received on July 31,    2003. This resulted in the repayment of £52.3 million of TermDebt as required by the bank facilities agreement.

In January 2002 the Group completed the disposal of the Stahl business to Luxembourg 101 S.A. and its affiliates. The gross proceeds arising on the disposal were Euros 378.7 million (£234.9 million), of which Euros 346.8 million (£215.1 million) was received as cash in January 2002, with the remainder received in January 2003. This resulted in the repayment of £187.3 million Term Debt as required by the bank facilities agreement. The net assets of the Stahl business at 31 December 2001 were £95.7 million, plus £124.1 million of associated goodwill, and during 2001 the business had delivered cash from operating activities of £24.4 million. The sale of the Stahl business in 2002, combined with the sale of the Novacote business in 2001, represented the disposal of the entire class of business previously reported as Stahl in the segmental analysis of the Group’s results.

In January 2004 Avecia completed the disposal of the Additives business to the Lubrizol Corporation for a consideration of £71m. In April 2004 Avecia completed the sale of the Protection & Hygiene and Pool & Spa businesses to Arch Chemicals for cash proceeds of $200m together with consideration in the form of shares valued at $15m. For further information on these disposals see Note 31, Post Balance Sheet Events.

| *Financing* |
|-------------|

Cash used in financing activities in 2003 was £40.6 million, which includes scheduled debt repayments of £ 25.9 million and term debt prepaid from the proceeds of the business disposals amounting to £57.8 million. This compares with scheduled debt prepaid from disposal proceeds of £201.2 million in 2002.

During 2003 the business reduced cash balances by £8.2 million and drew down £44.0 million under the revolver facility available.

The group finances its operations by a mixture of bank borrowings and high yield bonds. The group’s long-term loans are raised centrally by group finance companies which fund operating subsidiaries, on commercial terms, all of which are included in the consolidated financial statements. The group borrows in the major global debt markets in a range of currencies at both fixed and floating rates of interest, using derivatives where appropriate to generate the desired interest rate profile. The derivatives used for this purpose are principally interest rate swaps and interest rate caps.

At December 31, 2003 the group had outstanding external borrowings of £473.2 million, comprising £306.2 million of 11% Senior Notes due 2009, £95.2 million of Senior Secured Credit Facility repayable in semi-annual installments between 2000 and 2006 (Term Loan A), £36.6 million of Senior Secured Credit Facility repayable in 2006/2007 (Term Loan B) and £35.2 million of Senior Secured Credit Facility repayable in 2007/2008 (Term Loan C). These facilities were originally established at the time of the Avecia Group plc acquisition of the specialty chemicals business of AstraZeneca plc and along with new share capital issued during the 6 months ended December 31, 1999 represent the greatest part of the financing.

The group also had available to it an undrawn £31.0 million Senior Secured Revolving Credit Facility until 2006. During the year ended December 31, 2003 Avecia drew down £64 million and repaid amounts totaling £20 million over several separate occasions under this facility, with a maximum drawing during the period of £44 million.

Under the terms of the banking facilities prior to the amendment thereto described in the following paragraph, the group would have been required to make scheduled principal repayments of approximately £27 million of the Senior Debt in 2004, comprising approximately £15 million on June 30, 2004 and £12 million on December 31, 2004.

Following the successful disposal of its Additives and Biocides businesses after 31 December 2003, the group used the proceeds of these disposals to prepay all term debt outstanding under the banking facilities, leaving only outstanding the drawn down amounts under the Revolving Credit Facility.

This financing structure was considered no longer appropriate for the needs of the group in the medium term and the group has secured amended bank financing to replace the revolving credit drawn down. The amended financing is for term debt of £100 million, repayable at 31 December 2005, together with a Revolving Credit Facility of £50 million. The amended facilities agreement is attached as Exhibit 4.(a).1 to this Form 20-F. As at 31 December 2003, the group was in breach of one of the financial covenants in force under the facilities agreement prior to this amendment but this has been waived by the group’s continuing banks.

 

| **Registered number: 3768265** |   |   |   |   **39** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

As part of the group’s ongoing strategy the    group will continue to effect further divestments at such times as the directors    believe will generate appropriate value. The directors’ view is that    the amended bank financing will either be prepaid by further disposals orwill be renegotiated by 31 December 2005.

The amended Senior Secured facilities also require the group to operate within certain financial ratios, including:

|   | i. | a ratio of Consolidated EBITDA to Consolidated Net Interest Charges (as defined in the Credit Agreement) |
|--------|----|----------------------------------------------------------------------------------------------------------|

|   | ii. | a ratio of Adjusted Cash Flow to Relevant Expenditure (as defined in the Credit Agreement) |
|--------|-----|--------------------------------------------------------------------------------------------|

|   | iii. | a ratio of Net Senior Debt to Consolidated EBITDA (as defined in the Credit Agreement) |
|--------|------|----------------------------------------------------------------------------------------|

|   | iv. | a maximum limitation on capital expenditure in each financial year. |
|--------|-----|---------------------------------------------------------------------|

These ratios will be tested periodically (either quarterly or annually depending on the specific covenant) and compliance confirmed to the group’s bankers. The limits currently applicable to the financial ratios for each period are set out in the amended Senior Debt facilities agreement.

The principal sources of funds continue to be the cash flows generated from operating activities and utilization of the undrawn term and revolving credit facility discussed above.

Under the terms of the Senior Notes, Avecia Group plc and certain of its subsidiaries are subject to restrictions over the sale of assets unless certain, specified conditions are met.

In addition, Avecia Group plc has committed:

| – | that none of the restricted subsidiaries may declare or pay any dividend or other distribution on account of Avecia or any of its restricted subsidiaries’ equity interests unless certain, specified conditions are met; |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| – | not to purchase, redeem or otherwise acquire or retire any equity interest of itself or any intermediate holding company; |
|--------|---------------------------------------------------------------------------------------------------------------------------|

| – | not to make any payment on or in respect of any subordinated debt with specified exceptions; |
|--------|----------------------------------------------------------------------------------------------|

| – | not to make any restricted investment; |
|--------|----------------------------------------|

| – | to comply with specified restrictions over the incurrence of debt and issuance of preferred stock; |
|--------|----------------------------------------------------------------------------------------------------|

| – | to comply with specified restrictions on merger, consolidation or sale of all or substantially all assets; |
|--------|------------------------------------------------------------------------------------------------------------|

| – | to comply with specified restrictions on transactions with affiliates; |
|--------|------------------------------------------------------------------------|

| – | to comply with specified restrictions on issuing guarantees of debt by restricted subsidiaries; |
|--------|-------------------------------------------------------------------------------------------------|

| – | to comply with specified restrictions on designations of unrestricted subsidiaries. |
|--------|-------------------------------------------------------------------------------------|

The Directors annually review the Group’s budget for the year and outline projections for the subsequent year, including cashflows and forecasts of headroom available against debt covenants. Following this review the Directors have formed a judgement that working capital is sufficient for the Group’s present requirements.

For details on the maturity profile of debt, currency and interest rate structure, see note 19 to the consolidated financial statements.

| **Research, development and process technology** |
|--------------------------------------------------|

Avecia’s research, development and process technology base has a long history of achievement in organic chemistry and color science and has significant expertise in polymer science, colloid science and microbial fermentation. A total of £57.7 million in 2003, £58.5 million in 2002 and £60.5 million in 2001 has been spent in research, development and process technology.

Over the years, the group’s technological abilities and continuous high levels of research, development and process technology investment have enabled it to achieve significant milestones. For example in the 1980s, Electronic Materials helped pioneer non-smudging inks for ink jet printers, and today the business is developing novel products for color copiers, laser printers and flat panel display products. Other research, development and process technology efforts have allowed Fine Chemicals to establish a strong position in the fast-growing market for pharmaceutical intermediates and a leading position in the emerging DNA medicines market. Similarly, efforts in NeoResins and several Specialty Products businesses have enabled each business to develop key products and technology, which differentiate them from their competitors in the key markets.

 

| **Registered number: 3768265** |   |   |   |   **40** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

The research, development and process    technology efforts are driven by the specific requirements and market trends    in each of the businesses. Where appropriate, research, development and processtechnology efforts are managed in cross-functional teams, which include commercialand manufacturing personnel. This structure supports clear business and customerfocus.

Most of the research and development activities across all businesses are driven by specific customer programs and in many cases are carried out through collaborative arrangements. The largest research centre in Avecia is located at Blackley, near Manchester, with 245 scientists. A further 80 scientists are located at Waalwijk in the Netherlands and 62 scientists in Frankfurt in Germany. In addition, Fine Chemicals has specialist research, development and process technology operations in Teesside and process technology departments at Grangemouth and Huddersfield. Blackley now supports the research, development and process technology functions of Electronic Materials and Specialty Products and is also home to corporate centers of excellence in polymers and analytical science, chemical hazards and knowledge management — which support all the businesses. NeoResins’ research, development and process technology operations are headquartered in Waalwijk.

The process technology groups, responsible for process research and development, are principally located at the main manufacturing sites, with substantial groups at Huddersfield, Grangemouth and Billingham in the United Kingdom, Waalwijk in the Netherlands, and in the United States and Canada.

A substantial number of technical service personnel work in customer service laboratories close to the customers and the markets in which the individual businesses operate. For more complex problems requiring in-depth investigation, the laboratories refer to the research and process technology groups. Electronic Materials and Fine Chemicals’ research, development and process technology is organized into customer-focused teams. This organization structure enables scientists and technicians to be in close contact with major customers in order to provide rapid solutions to customer problems and needs. The business strives to support innovation by devoting significant resources and managerial support to project management and rigorous stage-gate processes to reduce lead times and facilitate market entry for products.

Fine Chemicals and Electronic Materials have been identified as the principal sources of growth in the future, and Avecia therefore intends to devote additional amounts to research, development and process technology to support these businesses.

The following table sets forth the current focus areas in each of the businesses:

| **Business**                           |   |          | **Targeted applications**                                                                                                                                      |
|----------------------------------------|--------|---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Fine          Chemicals                |   | •       | Asymmetric hydrogen transfer        catalysis and biotransformations (for chiral compounds)                                                                    |
|                                   |   | •       | Solid phase/solution phase        oligonucleotide assembly technology, novel expression systems for protein        production, biosynthesis of large peptides. |
|                                   |   | •       | Solid phase peptide assembly        and purification technology and automated techniques for process development.                                              |
|                                   |   | •  | Phosphine derivatives for        pharmaceuticals and catalyst ligands.                                                                                         |
|                                   |   | •  | Advanced systems used for        the prevention of autopolymerization of monomers during manufacture.                                                          |
| Electronic          Materials          |   | •  | Dye materials, ink and pigment        materials for ink jet printers.                                                                                          |
|                                   |   | •  | Chemically produced toners,        charge transport materials and infra-red absorbers in electrophotography.                                                   |
|                                   |   | •  | Organic light emitting materials        for use in flat panel display products.                                                                                |
|                                   |   | •  | Maintaining technical leadership        in the Image Polymers Joint Venture.                                                                                   |
| NeoResins                              |   | •  | Maintaining technical leadership        and formulations expertise in targeted application segments in Coatings        and Graphic Arts.                       |
|                                   |   | •  | Continuous improvements in        process chemistry.                                                                                                           |
| Specialty          Products (disposed) |   | •  | Fungicides for PVC, PU & silicones        and antibacterial surfaces in particular textiles and food preparation        areas.                             |
|                                   |   | •  | Improved systems for the        preservation of Industrial water based products.                                                                               |
|                                   |   | •  | Novel polymeric hyperdispersants        and rheology modifiers for use in coatings, inks and plastics.                                                         |

 

| **Registered number: 3768265** |   |   |   |   **41** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Critical accounting policies** |
|----------------------------------|

Critical accounting policies are defined as those that are reflective of significant judgments and uncertainties, and potentially result in materially different results under different assumptions and conditions. We believe that our critical accounting policies are those described below:

Revenue recognition – Revenue is recognized when services have been rendered and significant risks and rewards in respect of ownership of the products are passed to the customer. Open market sales form the basis of most of Avecia’s turnover, and are recognized when legal title on manufactured product passes to the customer. Within Fine Chemicals, our dealings with customers are often governed by detailed contracts, which can have a significant bearing on determining when revenue should be recognized. Avecia evaluates the terms contained in such contracts in accordance with UK GAAP, using judgement to determine whether the risks and rewards of ownership have transferred to the customer, in arriving at the amounts to be recognized as revenue in each period. In the twelve months to December 31, 2003 the value of sales where contractual terms were a factor in determining revenue amounted to approximately £81 million.

Goodwill, impairment and amortisation –  Purchased    goodwill is capitalised and amortized over its estimated useful life, which    is currently estimated to be 15 years. In addition goodwill is    reviewed for impairment. The need for an impairment write down is assessed    with reference to discounted cash flows estimates. As at December 31,    2003, Avecia held £277.7 million of unamortized goodwill in its    balance sheet, having amortised £29.6 million of goodwill in the    twelve months to December 31, 2003. A write-down of goodwill arising    from impairment occurred  during the same period amounting to £13.4 million.    A change in the estimated life of goodwill, or a change in circumstances    which may lead to an impairment of goodwill, would impact both the value    of goodwill in the balance sheet and the amount of amortisation charged to    operating  profit in the period. We estimate that a reduction of one year    in the estimated useful life of goodwill would increase the annual amortisation    charge by £2.0 million.

Fixed Assets, depreciation and impairment – The book value of each fixed asset is written off evenly over its estimated remaining life. Reviews are made periodically of the estimated remaining lives of individual productive assets, taking account of commercial and technological obsolescence as well as normal wear and tear. A change in the estimated remaining useful life of an asset may lead to a material impairment, reducing the asset value in the balance sheet and resulting in an increased depreciation charge in the profit and loss account. At December 31, 2003, Avecia held £263.2 million of tangible fixed assets at net book value in the balance sheet. During the year ended 2003 Avecia charged £34.3 million of depreciation, and charged a further impairment of £55.3 million in respect of under-utilized assets in the Pharmaceuticals business.

Post Retirement Benefits – Avecia operates both Defined Benefit and Defined Contribution schemes, and has adopted FRS17 in full for the year ended December 31, 2003. In the case of defined benefit schemes, assets are measured using market values. Liabilities are measured using a projected unit method and discounted at the current rate of return of a high quality corporate bond of equivalent term and currency. Costs and liabilities are assessed in accordance with the advice of independent qualified actuaries using certain assumptions, for example rate of inflation, rate of salary increases, etc (see Note 27 : Pensions). Variations in investment returns or assumptions will have a material impact on the value of pension assets and liabilities.

Financial instruments – Receipts and payments on interest rate instruments are recognized on an accrual basis over the lives of the instruments, whilst gains and losses on contracts hedging forecast transaction cash flows are recognized in the same hedged periods. At December 31, 2003 the group had fixed interest rate swaps with a notional value of £32.9 million, with a remaining maturity of 0.5 years. In addition, at December 31, 2003 the group had £96.5 million interest caps in place. At December 31, 2003 the group had £49.3 million of outstanding gross foreign exchange contracts as a result of the transaction exposure cover outlined above. At December 31, 2003 the difference between book value and fair value of all financial instruments was an additional £11.0 million liability. Financial instruments were discounted at the current market yield rates.

 

| **Registered number: 3768265** |   |   |   |   **42** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| ***US GAAP*** |
|---------------|

The net US GAAP result for the year ended December 31, 2003 was a loss of £109.8 million. The corresponding figure under UK GAAP was a loss of £94.5 million. The most significant differences compared to UK GAAP were the removal of goodwill amortization according to SFAS 142 (£29.6 million profit) the additional goodwill impairment charged under US GAAP (£11.7 million loss) and the additional fixed asset impairment charged under US GAAP (£23.1 million loss). A full reconciliation of the differences is included in Item 18 Financial Statements, note 34.

| **New accounting standards** |
|------------------------------|

|      |
|-----------|
| *UK GAAP* |

*Amendment to FRS5*“*Reporting      the substance of transactions*”*: Revenue Recognition* was      issued in November 2003. This replaces the Exposure Draft issued in February      2003. This Application Note does not represent a change to existing Accounting      Practice but provides additional  guidance in specific areas. Adoption      has not had a material impact on Avecia’s financial statements.

*Financial Reporting Standard 17 (FRS 17) —*“*Retirement Benefits*” sets out the requirements for accounting for retirement benefits, including the fair value of assets and liabilities arising from employer’s obligations, the treatment of related costs, and the level of disclosure. Avecia has fully adopted FRS 17 for the year ended December 31, 2003. The comparative figures have been restated accordingly. The adoption of FRS17 has reduced profit in 2003 by £1.9 million (2002: £0.4 million 2001: £nil) on recognition of service costs and other finance costs and income, has reduced the Profit and Loss reserve by £113.2 million (2002: £93.9 million) on recognition of the pension liability, and has reduced net assets on the balance sheet by £108.4 million (2002: £81.3 million) on recognition of the net pension liability less pension assets and liabilities previously recognised in other balance sheet lines.

| *US GAAP* |
|-----------|

|                   |
|------------------------|
| US Reporting Standards |

*SFAS No. 143*“*Accounting for Asset Retirement Obligation*” was issued during 2001 and is effective for accounting periods beginning on or after June 15, 2002. SFAS 143 applies to legal obligations associated with the retirement of long-lived assets. The adoption of SFAS143 has not had a material impact on the financial statements.

In November 2002, the Emerging Issues Task Force (EITF) issued its consensus on *EITF 00-21,*“*Accounting for Revenue Arrangements with Multiple Deliverables*”. EITF 00-21 addresses the issues of how to determine whether an arrangement involving multiple deliverables contains more than one unit of accounting and how arrangement consideration should be measured and allocated to the separate units of accounting in the arrangement. EITF 00-21 is effective for revenue arrangements entered into in fiscal periods beginning after June 15, 2003.

*SFAS No. 149*“*Amendment of Statement 133 on Derivative Instruments and Hedging Activities*” was issued in April 2003. This Statement amends and clarifies financial accounting and reporting for derivative instruments, including certain derivative instruments embedded in other contracts (collectively referred to as derivatives) and for hedging activities under FASB Statement No. 133, *Accounting for Derivative Instruments and Hedging Activities*. Other than the specified exceptions, this Statement is effective for contracts entered into or modified after June 30, 2003. The adoption of SFAS 149 did not have a material impact on the financial statements.

*SFAS No. 150*“*Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity*” was issued in May 2003. This Statement requires an issuer to classify the following instruments as liabilities (or assets in some circumstances):

 

| **Registered number: 3768265** |   |   |   |   **43** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

A financial instrument issued in the form of shares that is mandatorily redeemable – that embodies an unconditional obligation requiring the issuer to redeem it by transferring its assets at a specified or determinable date (or dates) or upon an event that is certain to occur

A financial instrument, other than an outstanding share, that, at inception, embodies an obligation to repurchase the issuer’s equity shares, or is indexed to such an obligation, and that requires or may require the issuer to settle the obligation by transferring assets (for example, a forward purchase contract or written put option on the issuer’s equity shares that is to be physically settled or net cash settled)

A financial instrument that embodies an unconditional obligation, or a financial instrument other than an outstanding share that embodies a conditional obligation, that the issuer must or may settle by issuing a variable number of its equity shares, if, at inception, the monetary value of the obligation is based solely or predominantly on any of the following:

| (i) | A fixed monetary amount known at inception, for example, a payable settleable with a variable number of the issuer’s equity shares |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------|

| (ii) | Variations in something other than the fair value of the issuer’s equity shares, for example, a financial instrument indexed to the S&P 500 and settleable with a variable number of the issuer’s equity shares |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (iii) | Variations inversely related to changes in the fair value of the issuer’s equity shares, for example, a written put option that could be net share settled. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*SFAS No.132 (revised 2003)*“*Employers’ Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106*” was issued in December 2003.This Statement revises employers’ disclosures about pension plans and other postretirement benefit plans. It does not change the measurement or recognition of those plans required by existing Standards.

*FIN No. 46R*“*Consolidation of variable interest entities*” is effective immediately for all entities/structures created after March 31, 2003. For structures created prior to this date it becomes effective at the end of the first fiscal year beginning after June 15, 2003 (for non-public companies). Variable Interest Entities include entities that have one or more of the following characteristics: (1) the equity investment at risk is not sufficient to permit the entity the finance its activities without additional subordinated financial support; (2) the equity investors lack essential characteristics of a controlling financial interest (as defined by FIN46R) and (3) the equity investors have voting rights that are not proportionate to their economic interests, and the activities of the entity involve or are conducted on behalf of an investor with a disproportionately small voting interest. Avecia does not currently have any such entities and adoption of FIN46R is not expected to have a material impact on the financial statements.

| **Recent trends** |
|-------------------|

The most significant trend recognised during 2003 was the continued impact of adverse worldwide economic conditions on many of our businesses. These trends have continued since 31 December 2003, with only limited improvement apparent which would create significantly greater demand from our customers for our products. Our levels of production and inventories in these businesses are therefore being maintained at levels consistent with 2003 for the time being. A major part of our production and revenues in Fine Chemicals arises from the manufacture and supply of DNA medicines, peptides, and pharmaceutical intermediates according to customers’ specific requirements. The lack of demand from Fine Chemicals customers for our manufacturing services of pharmaceutical intermediates experienced during 2003 has continued, and consequently a large part of our manufacturing capacity for these products remains underutilised.

| **Off-Balance Sheet Arrangements** |
|------------------------------------|

There are no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

 

| **Registered number: 3768265** |   |   |   |   **44** |
|--------------------------------|--------|--------|--------|---------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Aggregate Contractual Arrangements** |
|----------------------------------------|

The following table sets out the group’s contractual cash obligations under debt arrangements, leases, and other non-cancellable purchase commitments.

|                        |   | **Payments due by period** |   |
|-----------------------------|--------|----------------------------|--------|
|                        |   | **Total**                  |   | **Less than****1 year** |   | **1-3 years** |   | **3-5 years** |   | **More than****5 years** |   |
| Long term debt obligations  |   |                       | 517.2  |   |   | 74.1 |   |   | 82.0 |   |   | 54.9 |   |   | 306.2 |   |
| Capital lease obligations   |   |                       | 5.4    |   |   | 0.9 |   |   | 1.4 |   |   | 1.3 |   |   | 1.8 |   |
| Operating lease obligations |   |                       | 4.2    |   |   | 0.8 |   |   | 1.3 |   |   | 1.0 |   |   | 1.1 |   |
| Purchase obligations        |   |                       | 4.3    |   |   | 4.3 |   |   | — |   |   | — |   |   | — |   |
|                        |   |                            |
| Total                       |   |                       | 531.1  |   |   | 80.1 |   |   | 84.7 |   |   | 57.2 |   |   | 309.1 |   |

Purchase obligations represent purchase commitments in respect of capital expenditure. The above liabilities exclude pensions, post-retirement and other non-contractual liabilities. Liabilities relating to pensions and post-retirement benefits are set out in Note 27 to the Financial Statements. In addition the group has £2.5 million of contingent obligations relating to guarantees and standby letter of credit issued in the ordinary course of business to financial institutions and suppliers to secure short term support for a variety of commercial and operational transactions.

 

| **Registered number: 3768265** |   |   |   | **45** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Item 6 Directors, senior management and employees** |
|-------------------------------------------------------|

**Directors and senior management**

The following table sets forth information regarding the directors and executive officers of Avecia Group plc.

| **Name**               |   |   | **Position**                      |   |   | **Term of office** |   |   | **Period of service in this capacity** |   |
|------------------------|--------|--------|-----------------------------------|--------|--------|--------------------|--------|--------|----------------------------------------|--------|
| Mr Jeremy P Scudamore  |   |   | Chief Executive Officer, Director |   |   | Ongoing            |   |   | Appointed June 23, 1999           |   |
| Mr David C Greensmith  |   |   | Chief Operating Officer, Director |   |   | Ongoing            |   |   | Appointed June 23, 1999           |   |
| Mr Derrick A Nicholson |   |   | Chief Financial Officer, Director |   |   | Ongoing            |   |   | Appointed June 23, 1999           |   |

All of the Directors set out above are directors of Avecia Holdings plc and Avecia Finance plc.

Jeremy Scudamore is aged 57. He joined ICI’s (subsequently Zeneca’s) agrochemical businesses in 1970, culminating in appointment as Business Director for Zeneca Agrochemicals in 1994. He was appointed Chief Executive Office of Zeneca Specialties (the predecessor business to Avecia) in 1997, and Chief Executive Officer of Avecia in 1999. He is on the board of the Chemical Industries Association, and on the editorial board of European Chemical News, and the advisory board of Chemical and Engineering News.

David Greensmith is aged 51. He joined ICI (subsequently Zeneca) in 1976 and held a variety of commercial roles in different chemicals businesses prior to being appointed Business Director for Zeneca Specialties in 1997, and subsequently Chief Operating Officer for Avecia in 1999.

Derrick Nicholson is aged 54. He joined ICI (subsequently Zeneca) in 1975 and held a range of financial positions in a number of different international chemical businesses within the group, culminating in his appointment as the Zeneca Group Corporate Finance Manager in 1997. He was appointed Chief Financial Officer for Avecia in 1999.

**Compensation**

None of the directors or executive officers of Avecia Group plc had interests in options or ordinary shares of Avecia Group plc or its subsidiaries at the end of the financial period.

During the year ended December 31, 2003, the aggregate amount of compensation paid by group companies to all directors and officers of Avecia Group plc was £819,715.

The executive directors have service contracts, on indefinite terms, with an appropriate group company, which are capable of termination on 12 months notice by the company. The directors’ service contracts provide for specified benefits upon termination of employment: where termination is by reason of redundancy or unfair dismissal the benefit is 175% of annual base salary, and where by any other reason (other than for cause) is 125% of monthly base salary for the unexpired period of notice up to 12 months maximum.

The directors are contributing members of the Avecia UK Pension Fund. Refer to note 27 to the financial statements included herein for further details.

**Board practices**

The board of the parent company, Avecia Holdings plc has established the following standing committees, each with defined terms of reference, procedures, responsibilities and powers. The minutes of committee meetings are made available to all directors.

***Audit committee:*** The audit committee comprises all the non-executive directors of Avecia Holdings plc and is normally chaired by a director other than the Chairman of Avecia Holdings plc. The names of the committee members are : M Askari, JGG Clarke, RD Lapthorne, BA Linden, PE Yea, T de Boysson .

The Chief Executive and Chief Financial Officer, together with the external auditors, Group Controller, Head of Internal Audit and Company Secretary, attend all meetings of the Committee but are not members of the Committee. The committee also meets the external auditors without management present. The audit committee is charged with monitoring the adequacy and effectiveness of the systems of internal control and audit function, appointing, reviewing the scope and results of the work of the external auditors and reviewing the annual and interim financial statements of the group and related policies and assumptions.

 

 

| **Registered            number: 3768265** |   |   |   | **46** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

***Remuneration committee:*** The remuneration committee comprises all the members of the Audit Committee, but it is chaired by the Chairman of Avecia Holdings plc. The Chief Executive attends meetings of the committee (save when his own remuneration is under consideration). The functions of the committee are to determine remuneration policy (including share option and incentive arrangements) for the executive directors and senior managers in the group and determine the amount of remuneration to be paid.

During the year ended December 31, 2003, the aggregate amount set aside or accrued by Avecia Group plc to provide pension, retirement or similar benefits for directors and officers of Avecia Group plc, who are members of the Avecia Group pension scheme, pursuant to any existing plan provided or contributed to by the company was £59,460.

**Employees**

The following tables set out employee figures by business and by geographic region.

 

|                            |   | **Avecia Group plc****Consolidated**                 |   |
|---------------------------------|--------|------------------------------------------------------|--------|
| **Average number of employees** |   | **For the year ended****December** **31, 2003** |   | **For the year ended****December** **31, 2002** |   | **For the year ended****December** **31, 2001** |   |
|                            |   |                                                      |        |   |  |  |   |  |  |   |
| United Kingdom                  |   |                                                 | 1,766  |   |   | 1,934 |   |   | 1,969 |   |
| Continental Europe              |   |                                                 | 604    |   |   | 605 |   |   | 1,236 |   |
| The Americas                    |   |                                                 | 673    |   |   | 843 |   |   | 1,283 |   |
| Asia, Africa and Australasia    |   |                                                 | 58     |   |   | 58 |   |   | 295 |   |
|                            |   |                                                      |        |   |  |  |   |  |  |   |
|                            |   |                                                 | 3,101  |   |   | 3,440 |   |   | 4,783 |   |
|                            |   |                                                      |        |   |  |  |   |  |  |   |
|                            |   |                                                 |   |   |   |   |   |   |   |   |

|                              |   | **Avecia Group plc****Consolidated**                 |   |
|-----------------------------------|--------|------------------------------------------------------|--------|
| **Average number of employees**   |   | **For the year ended****December** **31, 2003** |   | **For the year ended****December** **31, 2002** |   | **For the year ended****December** **31, 2001** |   |
|                              |   |                                                      |        |   |  |  |   |  |  |   |
| Fine Chemicals                    |   |                                                 | 1,225  |   |   | 1,381 |   |   | 1,267 |   |
| Electronic Materials              |   |                                                 | 487    |   |   | 558 |   |   | 453 |   |
| Specialty Products (Discontinued) |   |                                                 | 508    |   |   | 591 |   |   | 695 |   |
| Neoresins                         |   |                                                 | 666    |   |   | 678 |   |   | 698 |   |
| Stahl (Discontinued)              |   |                                                 | — |   |   | — |   |   | 1,445 |   |
| Other                             |   |                                                 | 215    |   |   | 232 |   |   | 225 |   |
|                              |   |                                                      |        |   |  |  |   |  |  |   |
|                              |   |                                                 | 3,101  |   |   | 3,440 |   |   | 4,783 |   |
|                              |   |                                                      |        |   |  |  |   |  |  |   |

Of the current employees approximately 1,000 work in research and development and technical services, 1,200 are employed in manufacturing and 900 are employed in the marketing and selling of products and administration of the businesses. Approximately 1,300 of these employees are members of trade unions.

Responsibility for employees rests with the separate businesses and functional departments. The human resources function is partly centralized at Manchester for the UK and Wilmington, Delaware for the US, from where employee-related matters such as salaries and benefits, training and development, health and safety and communications issues are co-ordinated.

 

| **Registered            number: 3768265** |   |   |   | **47** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Most of the employees are on full-time permanent contracts. As most operations are relatively complex and require advanced skills and knowledge, the level of employee commitment is highly valued. Extensive training programs exist at all locations covering all levels of workforce, including senior management.

Historically, the business has enjoyed good labor relationships and is committed to maintaining these relationships. There has been no significant labor dispute in any of the business’s sites since the formation of Avecia. A constructive approach to union relationships is taken where there are unionized sites and the business has been able to secure the co-operation of both unions and the workforce with regard to significant changes and the process of continuous improvement.

**Share ownership**

None of the directors or executive officers of Avecia Group plc who served during the period own or have options to purchase securities from the registrant or its subsidiaries.

| **Item 7 Major shareholders and related party transactions** |
|--------------------------------------------------------------|

**Major shareholders**

Avecia Group plc is a wholly owned subsidiary of Avecia Finance plc, which is itself a wholly owned subsidiary of Avecia Holdings plc. Avecia Holdings plc is owned by Avecia (Jersey) Limited. Avecia (Jersey) Limited is controlled by the affiliates of Investcorp SA and Cinven Limited.

| Investcorp          |   |   | Cinven                   |   |
|---------------------|--------|--------|--------------------------|--------|
| Investcorp House    |   |   | Pinners Hall             |   |
| 48 Grosvenor Street |   |   | 105-108 Old Broad Street |   |
| London              |   |   | London                   |   |
| W1Y 6DH             |   |   | EC2N 1EH                 |   |

The major shareholders do not have different voting rights. The voting rights of preference shareholders are described in Item 10.

Avecia does not know of any arrangements, the operation of which might result in a change in control of the company.

**Related party transactions**

In June 1999, Cinven and Investcorp S.A. jointly directed the formation of Avecia, and its acquisition of the Zeneca Specialties business. Cinven and Investcorp S.A. continue to provide consulting services to the Group, for which they may receive payments of up to £400,000 per annum. In January 2002 Avecia completed the sale of its Stahl business to Luxembourg 101 S.A. and its affiliates. The final cash payment was received in January 2003. The purchase of Stahl from Avecia was managed by Investcorp S.A. on behalf of Luxembourg 101 SA and its affiliates, which under the terms of the Bond Indenture means that Luxembourg 101 SA is considered a related party. The sale of the Stahl business was therefore conducted under the terms of the bond indenture relating to related party transactions.

Other than with respect to employment agreements and compensation arrangements, there have been no material transactions between the company and management during the period covered by this 2003 20-F (or in any previous year in the last three years), nor are there presently proposed to be any material transactions, to which the company or any of its subsidiaries was or is a party and in which any director or executive officer, or ten per cent shareholder, or any relative or spouse thereof had or is to have a direct or indirect material interest.

During such periods there has been no, and at present there is no, material outstanding indebtedness to the company owed or owing by an director or executive officer of the company or any associate thereof.

 

| **Registered            number: 3768265** |   |   |   | **48** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Item 8 Financial information** |
|----------------------------------|

**Consolidated financial statements and other financial information**

Refer to item 18 for details of the financial statements included in this annual report.

**Legal proceedings**

The company is involved from time to time in various claims and law suits incidental to the ordinary course of the business, such as contract disputes, product liability, personal injury claims and workers’ compensation claims. The company maintains insurance and in certain circumstances has recourse to AstraZeneca and, to the extent that the amounts in dispute may not be covered by such insurance, maintains provisions in those situations where management deems it appropriate in accordance with UK GAAP.

Although we believe our insurance coverage is adequate, we could, however, be required to pay a material amount if a claim is made against us that is not covered by insurance or for which we are not otherwise indemnified. Any such claim could have a material adverse effect on our financial condition and results of operations.

**Export sales**

Turnover by geographic destination is shown in note 3 ‘Segmental Information’ for the years ended December 31, 2003 and 2002. The percentage and amount of export sales in the total amount of sales volume for the year ended December 31, 2003 is summarized below:

| **Sales destination**        |   | **Sales value £million** |                      | **Percentage of****total sales value** |   |
|------------------------------|--------|--------------------------------|---------------------------|----------------------------------------|--------|
| Continental Europe           |   |                           | £172.1 million |                                   |   | 35.5% |   |
| The Americas                 |   |                           | £183.2 million |                                   |   | 37.8% |   |
| Asia, Africa and Australasia |   |                           | £78.5 million  |                                   |   | 16.2% |   |

**Dividends**

Avecia Group plc has no plans to pay dividends in the foreseeable future.

**Significant changes**

On January 31, 2004 Avecia completed the sale of the Additives business to The Lubrizol Corporation for a consideration of £71 million. The business’ principle manufacturing asset at Huddersfield, UK is included in the sale. Other manufacturing facilities at Grangemouth, Scotland will continue to be operated by Avecia under a long term supply agreement. Approximately 110 employees transferred to Lubrizol upon completion.

In March 2004 Avecia signed a definitive agreement to sell its Biocides business to Arch Chemicals Inc for approximately US$215 million. The disposal was completed on April 2, 2004. Dedicated manufacturing assets at Huddersfield, Grangemouth and Seals Sands in the UK, and Mount Pleasant in the USA, transferred to Arch as part of the sale. Arch also acquired as a technical service laboratory and commercial offices in various locations. Approximately 290 employees worldwide have been transferred to Arch.

 

| **Registered            number: 3768265** |   |   |   | **49** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Item 9 The offer and listing** |
|----------------------------------|

**Price history**

Avecia Group plc is a wholly owned subsidiary of Avecia Holdings plc and accordingly, shares in Avecia Group plc are not publicly traded. The table below sets out for the year ended December 31, 2003 and for the quarters and months indicated, the reported high and low market values for the 11% senior notes due 2009, based on financial information provided by Datastream:

| **Luxembourg Stock Exchange per 11% senior note due 2009** |   |
|------------------------------------------------------------|--------|
|                                                       |   |
|                                                       |   | **High** |   | **Low** |   |
| **Annual high and low market prices**                      |   |   |   |   |   |   |   |
| Year ending December 31, 2001                         |   |   | 105.8 |   |   | 93.3 |   |
| Year ending December 31, 2002                         |   |   | 104.0 |   |   | 79.4 |   |
| Year ending December 31, 2003                         |   |   | 93.0 |   |   | 79.4 |   |
|                                                       |   |   |   |   |   |   |   |
|                                                       |   |   | **High** |   |   | **Low** |   |
| **Quarterly high and low market prices**                   |   |   |   |   |   |   |   |
| Quarter ending March 31, 2002                         |   |   | 103.5 |   |   | 96.0 |   |
| Quarter ending June 30, 2002                          |   |   | 104.0 |   |   | 98.5 |   |
| Quarter ending September 30, 2002                     |   |   | 98.5 |   |   | 94.5 |   |
| Quarter ending December 31, 2002                      |   |   | 97.5 |   |   | 79.4 |   |
| Quarter ending March 31, 2003                         |   |   | 84.1 |   |   | 79.4 |   |
| Quarter ending June 30, 2003                          |   |   | 89.5 |   |   | 87.0 |   |
| Quarter ending September 30, 2003                     |   |   | 90.0 |   |   | 88.0 |   |
| Quarter ending December 31, 2003                      |   |   | 93.0 |   |   | 85.0 |   |
| Quarter ending March 31, 2004                         |   |   | 94.3 |   |   | 85.0 |   |
|                                                       |   |   |   |   |   |   |   |
| **Monthly high and low market prices**                     |   |   |   |   |   |   |   |
| October 2003                                               |   |   | 93.0 |   |   | 87.0 |   |
| November 2003                                              |   |   | 93.0 |   |   | 85.0 |   |
| December 2003                                              |   |   | 93.0 |   |   | 88.5 |   |
| January 2004                                               |   |   | 94.3 |   |   | 92.0 |   |
| February 2004                                              |   |   | 92.5 |   |   | 87.0 |   |
| March 2004                                                 |   |   | 89.0 |   |   | 85.0 |   |

**Markets**

The outstanding exchange 11% senior notes due 2009 are listed on the Luxembourg Stock Exchange. The 16% redeemable pay-in-kind preference shares due 2010 are not registered for trading on any exchange.

The ordinary shares, preference shares and deferred shares of the company are not listed for trading on any exchange.

 

| **Registered            number: 3768265** |   |   |   | **50** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Item 10 Additional information** |
|------------------------------------|

|                                       |
|--------------------------------------------|
| **Memorandum and articles of association** |

|        |
|-------------|
| **General** |

Avecia Group plc was incorporated under the Companies Acts of England and Wales 1985 to 1989 as a public company limited by shares, registered under company number 3768265. The object for which the company was established can be found in Section IV of its Memorandum of Association, being to carry on business as a general commercial company.

| **Directors** |
|---------------|

|                        |
|-----------------------------|
| *Directors’ interests* |

Provided that a director who is interested in a contract declares the nature of his interest at a meeting of the directors, that director may vote in respect of any contract or proposed contract or arrangement in which he is interested, and if he does vote his vote shall be counted and he will be counted in the quorum for the meeting.

| *Directors’ remuneration* |
|--------------------------------|

The aggregate remuneration (if any) of the directors is determined by an ordinary resolution of the company. The aggregate remuneration is divided among the directors as they may agree. The directors, without the approval of any resolution of the company, may establish and contribute to an employee’s share scheme, option or incentive schemes and pension and life assurance funds.

| *Directors’ powers* |
|--------------------------|

The directors may borrow and raise money, including the giving of any guarantee, contract of indemnity or suretyship and the grant of any security, mortgage, charge or discharge for any debt or obligation of the company in any manner or way in which the company itself is empowered so to raise, give or grant.

| *Directors’ term of office and shareholding requirements* |
|----------------------------------------------------------------|

The directors are not required to retire by rotation and there is no age limit at which a director must retire. A director need not hold shares in the company in order to qualify for office as a director.

| **Share rights** |
|------------------|

Avecia Group plc has issued both US dollar denominated preference shares and sterling ordinary shares. The preference shares have a nominal value of US$1 each and were issued with a premium of US$24 each, giving an issue price of US$25. The ordinary shares have a nominal value of £1 each. The ordinary shares rank *parri passu* among themselves. The preference shareholders have certain income, redemption and repayment rights in priority to the holders of the ordinary shares.

| *Dividends* |
|-------------|

The preference shareholders have the right to receive dividends in priority to the ordinary shareholders at a fixed rate per annum of 16% of the issue price together with any arrears or accruals of dividends. There is provision for the payment of additional dividends to the preference shareholders if there is a default in the registration rights attaching to the preference shares. Prior to July 1, 2004, to the extent that the company decides not to pay the dividends upon the preference shares in cash, such dividend may be paid by the company through the issue and allotment of further preference shares to the preference shareholders. Ordinary shareholders are entitled to dividends only as and when declared by the company.

 

| **Registered            number: 3768265** |   |   |   | **51** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| *Capital* |
|-----------|

The preference shareholders have priority of repayment of capital on a winding up or other return of capital. Capital must be applied first in repayment of the issue price of the preference shares plus any unpaid arrears and accruals of dividends. Any balance is returned to the holders of the ordinary shares.

| *Redemption* |
|--------------|

The company may redeem all, but not some, of the preference shares for a redemption price per share equal to 116% of the liquidation preference value ($25 per share). The company may redeem all or any of the preference shares after January 1, 2005 at varying redemption prices. All outstanding preference shares must be redeemed on July 1, 2010 at 110% of the issue price.

| *Board representation* |
|------------------------|

The holders of the preference shares may appoint one person to be a non-executive director of the company in certain circumstances, including the failure by the company to redeem the preference shares when it is obliged to do so and if, after July 1, 2004, three or more installments of the fixed dividend on the preference shares are not paid in full.

| *Variation of Rights* |
|-----------------------|

The rights attaching to each class of shares may only be varied with the consent in writing of more than three quarters of the issued shares of that class or with the sanction of an extraordinary resolution passed at a separate general meeting of the holders of that class.

| **Voting** |
|------------|

The preference shares do not carry voting rights in respect of general meetings of the company. However in the event that a resolution is proposed affecting the rights of the preference shareholders in relation to the repayment of capital, the variation of the rights attaching to the preference shares or for the winding up or liquidation of the company, then the holders of the preference shares shall be entitled to receive notice of, attend and vote at such general meetings. Ordinary shares carry full voting rights.

| **Annual and extraordinary general meetings** |
|-----------------------------------------------|

The annual general meeting of the company, and any extraordinary general meeting called for passing a special resolution, require twenty-one clear days’ notice.

Other extraordinary general meetings may be convened by fourteen clear days’ notice. Shorter notice periods may be given if in the case of an annual general meeting, all members entitled to attend and vote agree and, in the case of an extraordinary general meeting, ninety-five percent of members entitled to attend and vote agree. Any notice of a general meeting of the company must specify the time and place of the meeting and state the general nature of the business to be transacted.

The quorum at a general meeting is generally set at one member.

| **Transfers of shares and change of control** |
|-----------------------------------------------|

There are provisions regulating the sale and transfer of ordinary shares in the event that such a sale and transfer would result in less than 50% of the issued ordinary shares of the company being held by Avecia Finance plc. No such transfer of shares will be permitted unless all the holders of the preference and ordinary shares are entitled to sell their shares to the proposed purchaser on the same terms and conditions as the original offer was made.

If a sale and transfer of shares is proposed which would result in certain changes in the beneficial ownership of the company, an offer must be made by the company to redeem all the preference shares.

 

 

| **Registered            number: 3768265** |   |   |   | **52** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Disclosure requirements** |
|-----------------------------|

The Companies Act 1985 applies to the disclosure of share ownership in the company. The initial threshold for disclosure of shareholding is that any person having a material interest in 3% or more of the ordinary shares of the company will be required to notify the company of his holding. A person having an interest, material or otherwise, in 10% or more of the ordinary shares of the company will also be required to notify the company of his holding. The requirements of the City Code of Takeovers and Mergers will apply to any shareholder seeking to increase his holdings in the company above certain thresholds.

| **Material contracts** |
|------------------------|

The company has not entered into any material contracts outside the ordinary course of the business.

| **Exchange controls** |
|-----------------------|

There are no UK foreign exchange controls currently in force that restrict the export or import of capital or which affect the remittance of interest, dividends or other payments to non UK resident holders of the company’s securities (except as otherwise detailed in Taxation section below).

There are no limitations imposed by UK law or the company’s memorandum and articles of association which restrict the right of non UK resident or non UK citizen owners to hold or vote the securities of the company.

| **Taxation** |
|--------------|

|                            |
|---------------------------------|
| ***11% senior notes due 2009*** |

|                      |
|---------------------------|
| **UK tax considerations** |

The following summary describes the principal United Kingdom tax consequences of the ownership of the 11% senior notes due 2009 (hereinafter referred to as ‘the notes’). Except where stated otherwise, this description deals only with the position of persons who are the absolute beneficial owners of their notes.

Avecia does not address all the tax consequences that may be relevant to a note holder. Nor do they address any of the tax consequences to holders that may be subject to special tax treatment, such as dealers in securities. The discussion below is generally based upon current United Kingdom tax laws and United Kingdom Inland Revenue practice in effect as at the date of this document which may be subject to change possibly on a retroactive basis.

Prospective investors are advised to consult their own tax advisers concerning United Kingdom tax consequences in the light of their particular situations as well as any consequences arising under the law of any other relevant tax jurisdiction. Avecia make no representations with respect to the tax consequences to any particular holder of notes.

| *Interest on the global notes and definitive notes* |
|-----------------------------------------------------|

The global notes and definitive notes constitute “quoted Eurobonds” within    the meaning of section 349(4) of the Income and Corporation Taxes Act 1988    (“ICTA”) as long as they continue to be listed on a “recognized stock exchange” within the meaning of section 841 of ICTA. The Luxembourg Stock Exchange is currently recognized for these purposes. Payments of interest on the global notes may be made without withholding on account of United Kingdom income tax.

If a UK collecting agent receives interest on the notes on your behalf and pays it on to you, the collecting agent may be required to make a return of information to the Inland Revenue under section 18 TMA1970.

Interest on the notes may be subject to income tax by direct assessment even where paid without withholding as it will be United Kingdom source income for United Kingdom tax purposes. If you are a holder who is not resident in United Kingdom and UK source interest is received without deduction or withholding of UK tax you will not be chargeable to UK tax unless you carry on a trade, profession or vocation in the United Kingdom through a United Kingdom branch or agency in connection with which the interest is received or to which the notes are attributable. There are exemptions for interest received by certain categories of agent (such as some brokers and investment managers).

 

 

| **Registered            number: 3768265** |   |   |   | **53** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| *United Kingdom corporate taxpayers* |
|--------------------------------------|

If you are a corporate note holder within the charge to United Kingdom corporation tax you will in general be charged to tax on all returns on and fluctuations in value of the notes (whether attributable to currency fluctuations or otherwise) broadly in accordance with your statutory accounting treatment. You will generally be charged to tax in each accounting period by reference to interest accrued in that period and any profit or loss which, in accordance with your authorized accounting method, is applicable to that period.

| *Other United Kingdom taxpayers* |
|----------------------------------|

Taxation of chargeable gains. The notes do not constitute “qualifying corporate bonds” within the meaning of section 117 of the Taxation of Chargeable Gains Act 1992. If you are a note holder resident or ordinarily resident in the United Kingdom or carry on a trade, profession or vocation in the United Kingdom to which the notes are attributable, you may, depending on your circumstances, realize a chargeable gain or an allowable loss for the purposes of the United Kingdom taxation of chargeable gains upon a disposal of the notes.

*Accrued income scheme.*If you are a note holder who is resident or ordinarily resident in the United Kingdom or carries on a trade in the United Kingdom through a branch or agency to which the notes are attributable, who sells redeems or otherwise disposes of your notes, any interest which has accrued since the last interest payment date (or where no interest payment date has accrued, the issue of the notes) may be chargeable to tax as income.

| *Stamp duty and stamp duty reserve tax* |
|-----------------------------------------|

You will not be subject to United Kingdom stamp duty or stamp duty reserve tax on the issue to you or the transfer by delivery of notes.

| *EU withholding tax directive* |
|--------------------------------|

In June 1998, the European Commission presented to the Council of Ministers of the European Union a proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community. The European Union has released a draft proposed European Union Savings Directive following agreement reached by Member States at the Feira European Council in June 2000 and the EU’s Council of Finance Ministers in November 2000.

Under Section 199 Finance Act 2003, the UK Treasury may make regulations to implement into UK law this directive. It is due to come into force on 1 January 2005.

Under the directive, prescribed UK paying agents will have to report details of the income and the payee to the Inland Revenue, who will then pass on the information to the corresponding tax authority in the payee’s country of residence. Similar information regarding UK resident payees will flow in the other direction. Austria, Belgium and Luxembourg are expected to impose, for a transitional period, a withholding tax as an alternative to exchanging information.

| **US Federal income tax considerations** |
|------------------------------------------|

The following discussion describes the principal United States federal income tax consequences of the ownership and disposition of the notes by US holders (as defined below). This discussion applies to you only if you hold one or more notes as capital assets within the meaning of section 1221 of the Internal Revenue Code of 1986, as amended, (the ‘Internal Revenue Code’) and purchased the notes for cash pursuant to the original offering at their initial issue price. This description is based on the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements and judicial decisions all as in effect on the date of this annual report. All of these authorities are subject to change, possibly with retroactive effect. This discussion does not include any description of any state, local, estate or foreign tax consequences.

A “US Holder” is a holder of a note that for US federal income tax purposes is an individual citizen or resident of the United States; a corporation created or organized in or under the laws of the United States or any state thereof (including the District of Columbia); an estate whose income is subject to US federal income taxation regardless of source; a trust if a US court can exercise primary supervision over its administration, and one or more US persons have the authority to control all of its substantial decisions.

This discussion does not address all of the tax consequences that may be relevant to you. This discussion also does not address any of your tax consequences if, you are subject to special tax treatment because you are a financial institution, United States expatriate, tax-exempt organization, insurance company, dealer or trader in securities or currencies, or otherwise, your functional currency is not the US dollar, or you will hold the notes as part of a position in a straddle or as part of a hedging, conversion or other integrated transaction, among others.

 

 

| **Registered            number: 3768265** |   |   |   | **54** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

You are advised to consult your own tax advisors to determine the US federal tax consequences of purchasing, owning and disposing of the notes in light of your own particular circumstances, as well as to determine the effect of any state, local, estate or foreign tax laws on you.

| *Exchange of notes* |
|---------------------|

If you exchange your outstanding notes for exchange notes in the exchange offer, you will not recognize gain or loss upon the receipt of your exchange notes. Your holding period in the exchange notes will include the holding period of your outstanding notes. Your tax basis in the exchange notes immediately after the exchange will be the same as your tax basis in the outstanding notes immediately before the exchange.

| *Interest on the notes* |
|-------------------------|

You will be taxed either when you receive interest or as you accrue interest, depending on your method of accounting for tax purposes. If you use the cash method of accounting, you are required to include the interest in your income when it is paid or payable. If you use the accrual method of accounting, you are required to include the interest in your income when it is earned, even though you may not actually receive a payment of interest at that time.

You will have to treat the interest that you include in income as foreign source income. In computing your foreign tax credit, with certain exceptions, you will have to treat the interest you include in income as “passive” or “financial services” income, which you treat separately from your other types of income.

| *Disposition of notes* |
|------------------------|

When you sell or otherwise dispose of a note, including when, if ever, the group redeems or retires a note that you hold, you will recognize taxable gain or loss equal to the difference between the amount you realize on your disposition of your note and your adjusted tax basis in your note. For this calculation, you should exclude from the amount you realize the amount that is attributable to your accrued but unpaid interest, which you must treat as taxable ordinary interest income. Your adjusted tax basis in a note generally will be your purchase price for the note.

| ***Pay-in-kind preference shares*** |
|-------------------------------------|

|                      |
|---------------------------|
| **UK tax considerations** |

The following discussion summarizes certain UK tax consequences of the ownership of pay-in-kind preference shares. Except where stated, it deals only with a holder of pay-in-kind preference shares who holds pay-in-kind preference shares as capital assets and does not deal with special situations such as that of dealers in securities or where the dividends on the pay-in-kind preference shares are, for tax purposes, deemed to be the income of any other person.

| **Taxation of dividends** |
|---------------------------|

|                                          |
|-----------------------------------------------|
| *UK holders of pay-in-kind preference shares* |

Under current UK taxation legislation, no withholding tax will be deducted from dividends paid by us.

| **Dividends paid in cash** |
|----------------------------|

A UK holder who is a UK resident individual who receives a cash dividend on the pay-in-kind preference shares will be entitled to a tax credit of an amount equal to 10% of the combined amount of the cash dividend and tax credit.

An individual so resident whose income is within the lower or basic rate tax bands will be liable to tax at 10% on the total of the cash dividend and the related tax credit and the tax credit will satisfy his income tax liability on the cash dividend. If the tax credit exceeds the individual’s liability to income tax on the total cash dividend and tax credit, the individual will not be able to claim payment of the excess. Higher rate taxpayers will be liable to tax on the dividend at the rate of 32.5% of the aggregate of the cash dividend received and the tax credit.

Subject to certain exceptions (inter alia particularly applicable to financial traders), a UK holder of pay-in-kind preference shares which is a UK resident company and which receives a dividend paid by the group will not be taxable on the dividend. The dividend and related tax credit will be treated as franked investment income. Such tax credit will be an amount equal to one ninth of the dividend. Pension providers and most UK resident companies are not entitled to the payment of tax credits in respect of dividends paid to them.

 

| **Registered            number: 3768265** |   |   |   | **55** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| *US holders of pay-in-kind preference shares* |
|-----------------------------------------------|

A new US – UK income tax treaty came    into force during 2003. US holders are no longer entitled to receive from    the Inland Revenue payments equal to the amount of tax credits, as reduced    by withholding taxes. Under the terms of the new tax treaty, withholding    taxes on dividends are reduced in certain circumstances. However under UK    domestic tax law, no withholding taxes are deducted from dividends paid by UK companies.

| **Dividends paid by the issuance of additional pay-in-kind preference shares** |
|--------------------------------------------------------------------------------|

|                                          |
|-----------------------------------------------|
| *UK holders of pay-in-kind preference shares* |

The issuance of additional pay-in-kind preference shares paid up out of share premium account by Avecia to a UK holder of pay-in-kind preference shares should not give rise to a liability upon the holder to UK income tax or, in respect of corporate shareholders, corporation tax unless treated as a capital distribution for the purposes of corporation tax on chargeable gains, see “— Taxation of Capital Gains”. As such additional pay-in-kind preference shares will be paid up out of the share premium account, they will be deemed to be issued for new consideration for UK tax purposes and therefore the receipt of such shares by existing pay-in-kind preference shareholders will not give rise to a tax charge.

| **UK taxation of capital gains** |
|----------------------------------|

UK capital gains tax (or, for companies, corporation tax on chargeable gains) applies to a UK holder on the disposal (including on redemption) of preference shares, ordinary pay-in-kind preference shares, if held as a capital asset.

On such disposal the capital gain or allowable loss is calculated by reference to the difference between the acquisition cost for UK tax purposes and the net proceeds realized. The issue price of each unit was allocated between the pay-in-kind preference share and the warrant based on a reasonable estimate of the relative fair market value of the warrants and the pay-in-kind preference shares on the issue date. £13.79 was allocated to each of the pay-in-kind preference shares. It is assumed that the Inland Revenue will accept such allocation for the purposes of the base cost of the warrants and the pay-in-kind preferred shares.

For disposals by holders of pay-in-kind preference shares other than companies subject to UK corporation tax, the amount of any gain brought into charge to tax will be reduced by reference to tapering relief depending on the period of ownership.

Capital gains realized by UK holders who are individuals are currently taxed at the highest marginal tax rate applicable to the individual’s income (subject to exemptions and reliefs including the annual exemption which is currently £7,900). Chargeable gains of UK holders who are companies are taxed at 30% for the financial year 1999 (subject to lower rates for small companies).

If a holder of pay-in-kind preference shares who is resident or ordinarily resident in the United Kingdom receives additional pay-in-kind preference shares his existing pay-in-kind preference shares and the additional pay-in-kind preference shares will be treated for the purposes of UK taxation of chargeable gains as the same asset acquired at the same time as his existing pay-in-kind preference shares. The exchange of pay-in-kind preference shares for exchange preference shares should not normally give rise to a liability to capital gains tax in respect of UK holders.

If a holder of pay-in-kind preference shares who is so resident disposes (including upon redemption) of the whole or part of his enlarged holding of pay-in-kind preference shares, he may, depending upon his individual circumstances, incur a liability to United Kingdom taxation of the chargeable gain.

A US holder that is not resident or ordinarily resident for tax purposes in the UK will not be liable for UK tax on capital gains on the disposal of the pay-in-kind preference shares unless the US holder carries on a trade, profession or vocation in the UK through a branch or agency and such shares are or have been used by, held by, or acquired for use by or for the purpose of such trade, profession, vocation, branch or agent.

| **UK stamp duty and stamp duty reserve tax** |
|----------------------------------------------|

Stamp duty reserve tax, generally at a rate of 1/2 % on the consideration, is currently payable on any agreement to transfer shares or any interest therein unless: (i) an instrument transferring the shares is executed; and (ii) stamp duty, generally at a rate of 1/2 % is paid. The duty will, however, be refundable if within six years the agreement is completed by an instrument which has been duly stamped, generally at the rate of 1/2 %. Generally, however, neither stamp duty or stamp duty reserve tax should be payable on the transfer of interests in shares under the applicable procedures of a clearing agency.

Stamp duty is currently payable at    the rate of 1 1/2 % on the transfer or issue of shares to the custodian of    a depository or the nominee of a clearing agency on the value of such shares.    Avecia has agreed to pay any tax or duty arising pursuant to the arrangements    relating to the deposit of the pay-in-kind preference shares and the additionalpay-in-kind shares, in a clearing agency as described in this prospectus.

 

| **Registered            number: 3768265** |   |   |   | **56** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 

| **US Federal income tax considerations** |
|------------------------------------------|

The following discussion is a summary of the material United States federal income tax considerations relevant to the ownership and disposition of the pay-in-kind preference shares by holders who purchased the pay-in-kind preference shares for cash at their original “issue price” pursuant to the units offering. For this purpose, the “issue price” is the first price to the public (not including bond houses, brokers or similar persons or organizations acting in the capacity of underwriters, placement agents or wholesalers) at which a substantial amount of the pay-in-kind preference shares is sold for money. This summary does not purport to be a complete analysis of all potential tax effects, and pertains only to a holder or beneficial owner of pay-in-kind preference shares who is a “US Holder” as defined above under “The Notes — US Federal Income Tax Considerations”.

The discussion is based upon the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements and judicial decisions all as in effect on the date of this annual report, all of which are subject to change at any time, possibly with retroactive effect.

The discussion does not address all of the US federal income tax consequences that may be relevant to a US Holder in light of such holder’s particular circumstances or to US Holders subject to special rules, such as certain financial institutions, insurance companies, dealers in securities, tax-exempt entities, US expatriates and persons holding the pay-in-kind preference shares as part of a “straddle”, “hedge” or “conversion transaction”. Moreover, the effect of any applicable state, local or foreign tax laws is not discussed. The discussion deals only with pay-in-kind preference shares held as “capital assets” within the meaning of section 1221 of the Internal Revenue Code.

Avecia has not sought and will not seek any ruling from the IRS with respect to its position discussed below. There can be no assurance that the IRS will not take a different position concerning the tax consequences of the ownership or disposition of the pay-in-kind preference shares.

| **Exchange of pay-in-kind preference shares** |
|-----------------------------------------------|

If you exchange your outstanding pay-in-kind preference shares for exchange pay-in-kind preference shares in the exchange offer, you will not recognize gain or loss upon the receipt of your exchange pay-in-kind preference shares. Your holding period in the exchange pay-in-kind preference shares will include the holding period of your outstanding pay-in-kind preference shares. Your tax basis in the exchange pay-in-kind preference shares immediately after the exchange will be the same as your tax basis in the outstanding pay-in-kind preference shares immediately before the exchange.

| **Allocation of unit purchase price between pay-in-kind preference shares and warrants** |
|------------------------------------------------------------------------------------------|

The issue price of each unit was allocated between the pay-in-kind preference share, the preference warrant and the ordinary warrant based on a reasonable estimate of the relative fair market values of each such component of the unit on the issue date. With respect to each unit, Avecia intends to allocate approximately £13.79 to each pay-in-kind preference share and approximately £1.41 to each ordinary warrant and approximately £0.33 to each preference warrant. Each US Holder of pay-in-kind preference shares will be bound by such allocation for US federal income tax purposes unless such US Holder discloses on a statement attached to its tax return for the taxable year that includes the acquisition date of such unit that its allocation differs from this allocation. No assurance can be given that the IRS will accept this allocation. If this allocation were successfully challenged by the IRS, the issue price, the amount of redemption premium accrual on the pay-in-kind preference shares, and gain or loss on the sale or other disposition of a pay-in-kind preference share or warrant would be different from that resulting under the allocation determined by Avecia.

| **Distributions** |
|-------------------|

Distributions on the pay-in-kind    preference shares (including the amount of any UK withholding tax as discussed    above in “UK Tax Considerations”), whether paid in cash or in additional    pay-in-kind preference shares (and including any deemed distributions resulting    either from a redemption premium on the pay-in-kind preference  shares or    upon a redemption of the pay-in-kind preference shares, all as discussed    below), will be taxable as ordinary dividend income to the extent paid (or    deemed paid) out of Avecia’s current or accumulated earnings and profits    (as determined for US federal income tax purposes). To the extent that the    amount of a distribution  exceeds current and accumulated earnings and profits,    the distribution will be treated as a return of capital, thus reducing the    US Holder’s adjusted tax basis in such pay-in-kind preference shares.    The amount of any such excess distribution that is greater than the US Holder’s    adjusted basis in the pay-in-kind preference shares will be  taxed as capital    gain. For purposes of the remainder of this discussion, the term “dividend” refers to a distribution paid out of allocable earnings and profits, unless the context indicates otherwise. Dividends received by corporate holders will not be eligible for the dividends-received deduction allowed under section 243 of the Internal Revenue Code.

 

| **Registered            number: 3768265** |   |   |   | **57** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 

Subject to certain complex limitations, any UK withholding tax discussed above in “UK Tax Considerations” will be treated for US tax purposes as a foreign tax that may be claimed as a foreign tax credit against the US Holder’s US federal income tax liability. Dividends paid with respect to the pay-in-kind preference shares will be treated as “passive income” or, in the case of certain US Holders, as “financial services income”, for purposes of computing allowable foreign tax credits for US tax purposes. Foreign tax credits allowable with respect to each category of income cannot exceed US federal income tax otherwise payable with respect to such income. The consequences of the separate limitation calculation will depend on the nature and sources of each US Holder’s income and the deductions allowable thereto. The rules governing the foreign tax credit are complex. Investors are urged to consult their tax advisors regarding the availability of the foreign tax credit under their particular circumstances.

Alternatively, a US Holder may claim the foreign tax paid as an itemized deduction in the taxable year. A deduction does not reduce US tax on a dollar for dollar basis like a tax credit. The deduction, however, is not subject to the limitations described above.

| **Distributions of additional pay-in-kind preference shares** |
|---------------------------------------------------------------|

Pursuant to section 305(b) of the Internal Revenue Code, a distribution in the form of additional pay-in-kind preference shares will be treated as a taxable distribution, and therefore will be a dividend to the extent paid out of Avecia’s current or accumulated earnings and profits. See “— Distributions”. The amount of the distribution will be equal to the fair market value of the distributed pay-in-kind preference shares on the date of distribution (which generally will equal the related amount of the cash distribution that would have been payable by Avecia had the distribution not been paid in kind). A US Holder’s initial tax basis in any additional pay-in-kind preference shares distributed by Avecia will be equal to the amount that the US Holder is required to include in income in respect of such shares, which generally will be equal to the fair market value thereof on the date of distribution. The US Holder’s holding period for any such additional shares will begin on the day following the date of their distribution.

| **Redemption Premium** |
|------------------------|

The redemption price of the pay-in-kind preference shares issued in the units offering exceeds their issue price by more than a de minimis amount. As a result, under section 305(c) of the Internal Revenue Code, such excess (the “redemption premium”) will be treated as a constructive distribution of additional pay-in-kind preference shares on pay-in-kind preference shares, which is required to be included in income by a US Holder as a distribution over the term of the pay-in-kind preference shares using a constant yield method similar to that used for accruing original issue discount on debt instruments.

For this purpose, the issue price of a pay-in-kind preference share acquired in the units offering will be equal to the portion of the issue price of a unit properly allocable to the pay-in-kind preference share, as described above in “— Allocation of unit purchase price between pay-in-kind preference shares and warrants”. As a result, a US Holder will recognize taxable income before receiving cash payments to which such income is attributable.

US Holders are advised to consult their own tax advisors regarding the application of the redemption premium rules to the pay-in-kind preference shares.

| **Redemption** |
|----------------|

If a redemption of the pay-in-kind preference shares for cash is treated as a sale or exchange under section 302 of the Internal Revenue Code, the redemption would result in capital gain or loss equal to the difference between the amount of cash and the fair market value of any other proceeds received in such redemption and the US Holder’s adjusted tax basis in the pay-in-kind preference shares redeemed in the manner described below under “— Sale or Other Disposition”. Alternatively, if a redemption of pay-in-kind preference shares is treated as a distribution, the redemption distribution will be taxable as a dividend to the extent of Avecia’s current or accumulated earnings and profits (as determined for federal income tax purposes). See “— Distributions”.

A redemption of pay-in-kind preference shares for cash generally will be treated as a sale or exchange under section 302 of the Internal Revenue Code only if:

| (i) | after the redemption the US Holder does not own, actually or constructively within the meaning of section 318 of the Internal Revenue Code, any of Avecia’s shares, |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

| **Registered            number: 3768265** |   |   |   | **58** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| (ii) | the redemption is “substantially          disproportionate” with respect to the redeeming US Holder as such term is defined in section 302(b)(2) of the Internal Revenue Code, or |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (iii)  | the redemption is “not essentially equivalent to a dividend” with          respect to the redeeming US Holder under section 302(b)(1) of the Internal          Revenue Code. Whether a redemption qualifies as “substantially disproportionate” or as ‘’not essentially equivalent to a dividend” as to a US Holder will depend upon all the relevant facts and circumstances at the time of the redemption. |

In particular, although a redemption    of any preferred shares (such as pay-in-kind preference shares) from a US    shareholder who does not own (directly or indirectly) any ordinary shares    in the same company generally would be treated for US tax purposes as “not    essentially equivalent to a dividend”, there is a risk that the IRS may take the position that a redemption of pay-in-kind preference shares from a US Holder who also owns ordinary shares of Avecia Group plc or of Avecia Holdings plc (or warrants to acquire any such ordinary shares) that are not also redeemed or contemporaneously disposed of cannot qualify as a sale or exchange and instead must be treated as a distribution taxable as a dividend. US Holders of both pay-in-kind preference shares and ordinary warrants (or ordinary shares of the company or Holdings) should consult their own tax advisors on whether any particular redemption of pay-in-kind preference shares would be treated as a sale or exchange or alternatively as a distribution taxable as a dividend.

| **Sale or other disposition** |
|-------------------------------|

Upon the sale, exchange or other disposition of pay-in-kind preference shares, a US Holder will recognize gain or loss for US federal income tax purposes in an amount equal to the difference between the amount realized and the US Holder’s adjusted tax basis in the pay-in-kind preference share. In general, a US Holder’s adjusted tax basis in a pay-in-kind preference share is the portion of the issue price of a unit properly allocable to the pay-in-kind preference share (as described above in “— Allocation of unit purchase price between pay-in-kind preference shares and warrants”) plus any amount included in gross income as a constructive distribution of redemption premium taxable as a dividend (as described above in “— Redemption Premium”), less the amount of any prior distribution treated as a nontaxable return of capital. Such gain or loss will be a capital gain or loss and will be long-term capital gain or loss if the pay-in-kind preference share was held for more than one year. Gain or loss from the sale or exchange of pay-in-kind preference shares generally will be treated as US source gain or loss for foreign tax credit purposes. In the case of individual US Holders, capital gains are subject to US federal income tax at preferential rates if the prescribed minimum holding periods are met. The deductibility of capital losses is subject to certain limitations.

If a US Holder receives pounds sterling (or another foreign currency) on a redemption, sale or exchange of pay-in-kind preference shares, such holder may recognize ordinary income or loss as a result of currency fluctuations between the date of such redemption, sale or exchange and the date the proceeds are converted into US dollars.

| **US Information reporting and backup withholding** |
|-----------------------------------------------------|

A US Holder of notes or pay-in-kind preference shares may be subject to US information reporting and possible backup withholding at a rate of 28% with respect to payments of principal and interest on the notes or dividends paid on the pay-in-kind preference shares or gross proceeds upon a sale or other disposition of any of such securities. Certain exempt recipients (such as corporations) are not subject to these information reporting requirements. Backup withholding will not apply to a holder who furnishes a correct taxpayer identification number or certificate of foreign status and makes any other required certification, or who is otherwise exempt from backup withholding. Any US persons required to establish their exempt status generally must file IRS Form W-9 (‘Request for Taxpayer Identification Number and Certification’). Non-US holders generally will not be subject to US information reporting or backup withholding. However, such holders may be required to provide certification of non-US status in connection with payments received in the United States or through certain US-related financial intermediaries.

Backup withholding is not an additional tax; any amounts so withheld are creditable against the US Holder’s federal income tax, provided the required information is timely provided to the IRS. Finalized Treasury regulations that have recently become effective have generally expanded the circumstances under which the US information reporting and backup withholding rules are applicable.

Holders are advised to consult their own tax advisors regarding the application of the US information reporting and backup withholding rules, including the finalized Treasury regulations.

 

| **Registered            number: 3768265** |   |   |   | **59** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Documents on display** |
|--------------------------|

Documents referred to in this document are retained at the company’s registered office at:

PO Box 42Hexagon HouseBlackleyManchester M9 8ZSUnited KingdomTelephone (+ 44) 161 740 1460

| **Subsidiary information** |
|----------------------------|

Details of the subsidiaries of Avecia Group plc are disclosed in ‘Item 4 — Information on the company’ under the title ‘Organizational structure’.

| **Item 11 Quantitative and qualitative disclosures about market risk** |
|------------------------------------------------------------------------|

All of the figures in Item 11 have been prepared under UK GAAP.

| **Risk management** |
|---------------------|

The group’s funding, liquidity and exposure to interest rate and foreign exchange rate risks are managed by the group’s treasury department. Treasury operations are conducted within a framework of policies reviewed and agreed by the board.

The group holds or issues financial instruments for two main purposes:

| • | to finance operations; and |
|--------|----------------------------|

| • | to manage the interest rate and currency risk arising from its operations and from its sources of finance. |
|--------|------------------------------------------------------------------------------------------------------------|

These are transacted by specialist treasury personnel and the internal control environment is reviewed regularly.

Excluding risks arising from changes in the market for and prices of individual raw materials, the principal market risks to which Avecia is exposed are:

| • | interest rates on debt; and |
|--------|-----------------------------|

| • | foreign exchange rates. |
|--------|-------------------------|

The following risk management discussion and the estimated amounts generated from the analytical techniques are forward-looking statements of market risk assuming certain market conditions occur. Actual results in the future may differ materially from these projected results due to actual developments in the global financial markets. The analysis methods used by Avecia to assess and mitigate the risks discussed above should not be considered projections of future events or losses.

| **Interest rate risk** |
|------------------------|

The group has an exposure to interest rate risk and, within this category of market risk is most vulnerable to changes in US dollar, sterling and euro interest rates. To manage interest rate risk, the group manages its proportion of fixed to variable rate borrowings within limits approved by the board, primarily through issuing long term fixed rate and deep discount bonds and variable rate term loans, and by utilizing interest rate swaps and interest rate caps. The group’s policy is to manage its exposure to interest rate fluctuations on its borrowings and deposits by using interest rate swaps and interest rate caps. The group’s policy is to keep at least 50 per cent of net external debt at fixed or capped rates of interest for the period of the borrowing. At the year end and after taking account of interest rate swaps, the proportion of the group’s borrowings at fixed rates was 72% (*2002:64%*). In addition, 23% (*2002:19%*) of the group’s borrowings were floating rate but were covered by interest rate caps.

See note 19 of the UK GAAP consolidated financial statements for additional information on interest rate risks.

 

| **Registered number: 3768265** |   |   |   | **60** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

On June 30, 1999 the company    issued 11% senior notes with a gross value of $540 million which represents £306million    at December 31, 2003 gross of fees. Net of fees the carrying value of    the notes was £297 million at December 31, 2003. The company    also issued variable rate senior debt of £470 million (out of    a total facility of £485 million) with variable interest rates    between LIBOR plus 2% and LIBOR plus 3% which on July 6, 1999 was redenominated    into $229 million (with a variable interest rate initially set at 7.7%    on $95 million and 8.2% on $134 million) and €497 million    with a variable interest rate initially set at 4.6% on €436 million    and 5.1% on €61 million. Effective on August 2, 1999 the interest    rates of a portion of these variable rate loans ($58 million and €131 million)    were swapped for fixed rates of 6.53% on the US Dollar loan and 3.83% on    the Euro loan, and the interest rates of a further $58 million and €131 million    were capped at rates of 6.5% and 4%, respectively and were effective on August 2,    1999 and June 30, 1999, respectively. On October 1, 1999 the final £15 million was issued and denominated into €24 million. Taking into account the interest rate swaps, approximately 5% (£22 million) of the total debt is now subject to variable interest rates when relevant  interest rates are above the capped rates and 28% (£128 million) is subject to variable interest rates when relevant interest rates are below the capped rates.

| **Currency risk** |
|-------------------|

The group publishes its financial statements in pounds sterling and conducts businesses in many foreign currencies. As a result, it is subject to foreign currency exchange risk due to exchange rate movements which will affect the group’s transaction costs and revenues and the translation of the results and underlying net assets of its subsidiaries.

The group hedges a substantial portion of its exposure to fluctuations on the translation into pounds sterling of its foreign currency net assets by holding borrowings in foreign currencies.

Exchange differences arising on the    retranslation of foreign currency net borrowings and foreign exchange swaps    are recognized in the statement of total recognized gains and losses to match    exchange differences on foreign equity investments, in accordance with the UK accounting standard SSAP 20 – Foreign Currency Translation.

For the year ended December 31, 2003, 73% of Avecia’s sales were made outside of the United Kingdom and over 55% of the fixed production and cost base was in the UK. Avecia’s results of operations and financial position are thus significantly impacted by the fluctuation of the pound sterling against the major currencies in which the group transacts, namely the US Dollar, the Euro and the Japanese Yen.

In order to manage Avecia’s currency exposure, part of the debt is denominated in those currencies where the group has positive cash flow. The Avecia board’s policy is to hedge at least 50% of its projected foreign currency net cash flow after interest and tax. For those currencies not absorbed by debt service, the group hedges, on a rolling 12 month basis, the translation of a proportion of its forecast future net cash flows denominated in US dollars, Euro currencies and Japanese yen with forward foreign currency contacts. This limits in part the transactional exposure of the group’s net cash flows to movements in exchange rates. The gain or loss on the hedge is recognized at the same time as the underlying transaction.

In respect of its debt at December 31, 2003, Avecia is exposed to the fluctuation of the US Dollar and the Euro with regard to the recorded balance sheet amount of such debt. The fixed rate notes of $540 million are denominated in US Dollars which translated at December 31, 2003 rate equate to £306 million gross value (£297 million net of unamortised fees); long term bank debt established in US Dollars and Euros as at December 31, 2003 comprising $127 million (£72 million gross value and £70 million net of fees valued at December 31, 2003 rate) of US Dollar debt and €135 million (£95 million gross value and £90 million net of fees valued at December 31, 2003 rate) of Euro denominated loans give an additional exposure to exchange rate movements. A 10% favorable change compared with the December 31, 2003 rates in both the US Dollar and Euro exchange rates simultaneously would result in an overall increase in the recorded amount of the debt of approximately £43 million.

| **Sensitivity analysis** |
|--------------------------|

For financial instruments held, the group has used a sensitivity analysis technique that measures the change in the fair value of the group’s financial instruments from hypothetical changes in market rates.

The amounts generated from the sensitivity    analysis are forward-looking estimates of market risk assuming certain adverse    market conditions occur. Actual results in the future may differ materially    from those projected results due to developments in the global financial    markets which may cause fluctuations  in interest and exchange rates to vary    from the hypothetical amounts disclosed, which therefore should not be considered    a projection of likely future events and losses. The sensitivity analysis    presented below does not take into account the possibility that rates of    the currencies of different countries can move in opposite directions and that gains from one category may or may not be offset    by losses from another category. Market values have been used to determine    the fair value of forward foreign currency contracts and all listed debt    issued. The fair values of all other items have been calculated by discounting     expected future cash flows at prevailing interest rates. The estimated changes    in fair values for interest rate movements are based on an instantaneous    decrease of 1% (100 basis points) in the specific rate of interest applicable    to each class of financial instruments from the levels effective at December 31, 2003, with all other variables remaining constant. The estimated changes in the fair value for foreign exchange rates are based on an instantaneous 10% weakening in sterling against all other currencies from the levels applicable at December 31, 2003, with all other variables remaining constant. Such analysis is for illustrative purposes only – in practice, market rates rarely change in isolation.

 

| **Registered number: 3768265** |   |   |   | **61** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

The impact on the income statement of fluctuating exchange rates on the interest expense is as follows: assuming December 31, 2003 foreign currency debt levels of £160 million and taking into account the changes in the levels of foreign currency interest rates and interest rate swaps and caps, a ten per cent unfavorable change in the US Dollar and Euro exchange rates would impact net interest expense by £7 million.

Assuming December 31, 2003 variable rate debt levels of £160 million and taking into account the interest rate swaps which were transacted on June 10, 1999, a one-point change in interest rates would impact net interest expense by £0.2 million when relevant interest rates are above the capped rates. When relevant interest rates are below the capped rates this impact would increase to £1.3 million.

This sensitivity analysis does not take into account the possibility that gains from one category may be offset by losses from another category.

Fixed rate debt outstanding at December 31, 2003 with a carrying value of £297 million and fair value of £266 million at December 31, 2003 exchange rates has been excluded from the above interest expense sensitivity analysis.

Assuming December 31, 2003 fixed rate debt levels, using December 31, 2003 exchange rates, a one per cent fall in interest rates would adversely impact the fair value of the fixed rate debt by £19 million.

The 16% preference shares of $70.9 million, which were issued on June 30, 1999 are classified within shareholders’ equity for UK GAAP purposes and have been excluded from the above sensitivity analysis.

| **Liquidity risk** |
|--------------------|

Group policy is to match currency cash expenditure with currency cash income subject to the existence of a free market for that debt and differences in funding costs between markets. Net group borrowings comprise bank debt (£160 million; *2002: £236* *million*), which is due to be repaid by June 2008 and a High Yield Bond (£297 million; *2002 £326* *million*) due 2009. 6% (*2002: 5%*) of the group’s total borrowings at the year end will become due in the next 12 months, 87% (*2002: 90%*) in more than two years and 67% (*2002: 65%*) will become due in more than five years.

At 31 December 2003, the group also had undrawn committed borrowing facilities of £31 million (*2002: £98.0* *million*).

| **Credit risk** |
|-----------------|

Avecia contains credit risk by ongoing review procedures. Counterparties to the interest rate swaps and foreign exchange contracts are all commercial banks with a long term credit rating of A1- or better.

| **Exchange rates** |
|--------------------|

Exchange rate movements during the year favourably impacted profit before exceptional items and tax by £3.2 million. The favourable impact of exchange rate movements on the translation of overseas operating profit was £0.6 million and on transactions in the year was £2.6 million, giving a total impact on operating profit of £3.2 million. Exchange rate movements also favorably affected the interest charge by £3.2 million.

| **Item 12 Description of securities other than equity securities** |
|--------------------------------------------------------------------|

Not applicable to annual reports filed on Form 20-F.

 

| **Registered number: 3768265** |   |   |   | **62** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

**Part II**

| **Item 13 Defaults, dividend arrearages and delinquencies** |
|-------------------------------------------------------------|

No matters to report.

| **Item 14 Material modifications to the rights of security holders and use of proceeds** |
|------------------------------------------------------------------------------------------|

No matters to report.

| **Item 15 Controls and Procedures** |
|-------------------------------------|

*Disclosure Controls and Procedures.* Our Chief Executive Officer and our Chief Financial Officer, after evaluating the effectiveness of the Group’s disclosure controls and procedures (as defined in US Exchange Act Rules 15d-15(e)) as of the end of the period covered by this Form 20- F, have concluded that, as of such date, the Group’s disclosure controls and procedures were effective.

*Internal Control Over Financial Reporting.* There were no changes in the Group’s internal control over financial reporting that occurred during the year ended December 31, 2003 that have materially affected, or are reasonably likely to materially affect, the Group’s internal control over financial reporting.

| **Item 16 [Reserved]** |
|------------------------|

|                                           |
|------------------------------------------------|
| **Item 16A. Audit Committee Financial Expert** |

Avecia Holdings plc, the parent company of the group, has established an Audit Committee to act on behalf of that company and for its subsidiaries, including Avecia Group plc. The members of this Audit Committee are the non-executive directors of Avecia Holdings plc. Avecia Group plc does not itself have its own audit committee. The Board of Directors has therefore determined that Avecia Group plc does not have an “audit committee financial expert” as defined in Item 16-A of Form 20F serving on its audit committee. It is the Board’s opinion that the members of the audit committee of Avecia Holdings plc collectively have sufficient experience and expertise, to be able to provide appropriate independent review and oversight of Avecia Group plc’s financial reporting processes, internal controls and independent auditors.

| **Item 16B. Code of Ethics** |
|------------------------------|

We have adopted a code of ethics that applies to all employees. A copy of the code of ethics is filed as Exhibit 11 to this Form 20-F.

 

| **Registered number: 3768265** |   |   |   | **63** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Item 16C. Accountants’ Fees and Services** |
|---------------------------------------------------|

KPMG Audit Plc has served as Avecia’s independent public accountants for each of the fiscal years in the three year period ended December 31, 2003, for which audited financial statements appear in this annual report on Form 20-F. The auditors are elected annually by the Annual General Meeting.

The following table presents the aggregate fees for professional services and other services rendered by KPMG to Avecia in 2003 and 2002.

|                   |   | **2003**     |   | **2002**     |   |
|------------------------|--------|--------------|--------|--------------|--------|
|                   |   |              |   |              |   |
|                   |   | **£m** |   | **£m** |   |
|                   |   |              |   |              |   |
| Audit Fees (1)         |   | 0.4          |   | 0.4          |   |
| Audit-related Fees (2) |   | —       |   | —       |   |
| Tax Fees (3)           |   | 0.3          |   | 0.1          |   |
|                   |   |              |   |              |   |
| Total                  |   | 0.7          |   | 0.5          |   |

|   |                                                                                                                                                                                                                                                                                                                                                  |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 1.     | Audit Fees consist of fees billed for the annual audit services engagement and other audit services, which are those services that only the external auditor reasonably can provide, and include the Group audit; statutory audits; comfort letters and consents; attest services; and services associated with the filing of documents with the SEC. |

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.     | Audit-related Fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s financial statements or that are traditionally performed by the external auditor, and include consultations concerning financial accounting and reporting standards; due diligence related to acquisitions; accounting assistance and audits in connection with proposed or completed acquisitions; and employee benefit plan audits. |

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.     | Tax Fees include fees billed for tax compliance services, advice on original and amended tax returns and claims for refund; tax consultations, such as assistance and representation in connection with tax audits and appeals, tax advice related to mergers and acquisitions, transfer pricing, and requests for rulings or technical advice from taxing authorities; tax planning services; and expatriate tax planning and services. |

|                                                     |
|----------------------------------------------------------|
| **Audit Committee Pre-approval Policies and Procedures** |

The Audit Committee has adopted the following pre-approval policies and procedures to govern the arrangements by which audit and non-audit services are approved:

| (i) | The Audit Committee will approve, at its first meeting in each calendar year, those categories of service which are pre-approved for the following 12 month period. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |                                                                                                            |
|--------|-----------------------------------------------------------------------------------------------------------------|
| (ii)   | The pre-approved categories of service are defined as Audit Services, Audit Related Services, and Tax Services. |

|   |                                                                                                                                                                                                                        |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (iii)  | Additions to the schedule of pre-approved categories of service may be approved at any time by the Chairman of the Audit Committee. Any such changes will be notified to the Audit Committee at its next quarterly meeting. |

|   |                                                                                                                                                                                                                                                                                                   |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (iv)   | Engagement of the external auditors to provide services not on the schedule of pre-approved categories of service, must be approved in advance of the engagement by the Chairman of the Audit Committee. Any such pre-approvals will be notified to the Audit Committee at its next quarterly meeting. |

|   |                                         |
|--------|----------------------------------------------|
| (v)    | Not withstanding paragraphs i) to iv) above: |

|   |   |                                                                                                                             |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------|
|   | – | any audit or non-audit assignment in excess of £250,000 requires specific pre-approval by Chairman of the Audit Committee. |

|   | – | the Chairman of the Audit Committee will notify the Audit Committee at its next quarterly meeting of any approvals granted. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | – | any individual audit or          non audit assignment below the limit above is notified to the Group          Controller. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------|

 

| **Registered number: 3768265** |   |   |   |  **64** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

During 2003 on the introduction of the above policy, the following transitional arrangements applied: non-audit services that were being provided pursuant to engagements that were already in effect on 6 May 2003, were not pre-approved by the Audit Committee subject to such engagements not extending beyond 6 May 2004. Any other engagements which were not covered by the schedule of pre-approved categories of service should nonetheless be notified to the Group Controller.

During 2003, 100% of Audit and non-Audit Fees were approved by the Audit Committee under the policy set out above.

 

| **Registered number: 3768265** |   |   |   |  **65** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

**Part III**

| **Item 17 Financial statements** |
|----------------------------------|

Not applicable.

| **Item 18 Financial statements** |
|----------------------------------|

Index to Consolidated and Combined financial statements

| Report of independent auditors                                                                                                  |   |   | 68 |   |
|---------------------------------------------------------------------------------------------------------------------------------|--------|--------|----|--------|
| Consolidated profit and loss accounts for the years ended December 31, 2003, 2002, and 2001.                               |   |   | 69 |   |
| Consolidated balance sheets at December 31, 2003 and 2002.                                                                 |   |   | 70 |   |
| Consolidated cash flow statements for the years ended December 31, 2003, 2002, and 2001.                                   |   |   | 71 |   |
| Consolidated statements of total recognized gains and losses for the years ended December 31, 2003, 2002 and 2001.         |   |   | 72 |   |
| Reconciliation of consolidated movements in shareholders’ funds for the years ended December 31, 2003, 2002 and 2001. |   |   | 72 |   |
| Notes to the consolidated financial statements                                                                                  |   |   | 73 |   |

|                 |
|----------------------|
| **Item 19 Exhibits** |
|                 |

| **Exhibit number** | **Description**                                                                                                                                                              |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|               |                                                                                                                                                                         |
| 1.1                | Avecia’s    Memorandum of Association                                                                                                                                   |
|               |                                                                                                                                                                         |
| 1.2                | Avecia’s    Articles of Association                                                                                                                                     |
|               |                                                                                                                                                                         |
| 4.(a).1            | Amended Bank Facilities Agreement                                                                                                                                            |
|               |                                                                                                                                                                         |
| 8                  | List of significant subsidiaries                                                                                                                                             |
|               |                                                                                                                                                                         |
| 11                 | Code of Ethics                                                                                                                                                               |
|               |                                                                                                                                                                         |
| 12.1               | Certification          of Jeremy P. Scudamore, Chief Executive Officer of Avecia Group plc,          pursuant to Section 302        of the Sarbanes-Oxley Act of 2002.  |
|               |                                                                                                                                                                         |
| 12.2               | Certification          of Derrick A. Nicholson, Chief Financial Officer of Avecia Group plc,          pursuant to        Section 302 of the Sarbanes-Oxley Act of 2002. |
|               |                                                                                                                                                                         |
| 13                 | Certification pursuant to 18 U.S.C section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002                                                        |

Please refer to item 10 —*Additional      information* for Avecia’s Memorandum and Articles of Association.

 

| **Registered number: 3768265** |   |   |   |  **66** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

Signatures

The registrant hereby certifies that it meets all the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.

**Avecia Group plc**

Registrant

signed \D A NICHOLSON\

D A Nicholson

Chief Financial Officer

Dated May 14, 2004

 

| **Registered number: 3768265** |   |   |   |  **67** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

**Report of independent auditors**

to the shareholders and board of directors of Avecia Group plc

We have audited the accompanying consolidated balance sheets of Avecia Group plc and subsidiaries as at December 31, 2003 and 2002 and the related consolidated profit and loss accounts, consolidated cash flow statements, consolidated statements of total recognized gains and losses and reconciliations of consolidated movements in shareholders’ funds for the years ended December 31, 2003, 2002 and 2001. These consolidated financial statements are the responsibility of the Avecia Group plc’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with generally accepted auditing standards in the United Kingdom and in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Avecia Group plc and subsidiaries as at December 31, 2003 and December 31, 2002 and the financial results for the years ended December 31, 2003, December 31, 2002 and December 31, 2001 in conformity with generally accepted accounting principles in the United Kingdom.

Accounting principles generally accepted in the United Kingdom vary in certain significant respects from accounting principles generally accepted in the United States of America. Information relating to the nature and effect of such differences is presented in Note 34 to the financial statements.

**KPMG Audit Plc***Chartered Accountants**Registered Auditor*

Manchester, EnglandMay 14, 2004

 

| **Registered number: 3768265** |   |   |   |  **68** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

**Consolidated profit and loss accounts**

| **Avecia Group plc**                                              |   |   |   | **For the****year ended****December** **31,****2003** |   | **For the****year ended****December** **31,****2003** |   | **For the****year ended****December** **31,****2002** |   | **For the****year ended****December** **31,****2002** |   | **For the****year ended****December** **31,****2001** |   | **For the****year ended****December** **31,****2001** |   |
|-------------------------------------------------------------------|--------|--------|--------|------------------------------------------------------------|--------|------------------------------------------------------------|--------|------------------------------------------------------------|--------|------------------------------------------------------------|--------|------------------------------------------------------------|--------|------------------------------------------------------------|--------|
|                                                              |   |   |   |                                                       |   |                                                       |   | **Restated**                                               |   | **Restated**                                               |   | **Restated**                                               |   | **Restated**                                               |   |
|                                                              |   |   |   |                                                            |   |                                                            |   |                                                            |   |                                                            |   |                                                            |   |                                                            |   |
|                                                              |   | *Note* |   | **£million**                                         |   | **£million**                                         |   | **£million**                                         |   | **£million**                                         |   | **£million**                                         |   | **£million**                                         |   |
| Turnover: group and share of joint ventures                       |   |   |   |                                                       |   | 497.6                                                      |   |                                                       |   |                                                       |   |                                                       |   |                                                       | 589.2  |   |   |   |   |   | 815.1 |   |
| Less: share of joint ventures’ turnover                      |   |   |   |                                                       |   | (12.4                                                      | )      |                                                       |   |                                                       |   |                                                       |   |                                                       | (13.5  | ) |   |   |   |   | (11.5 | ) |
| **Group turnover**                                                |   |   | *3*    |                                                       |   |                                                       |   |                                                       |   |                                                       |   |                                                       |   |                                                       |   |   |   |   |   |   |   |   |
| Continuing operations                                             |   |   |   |                                                       |   | 361.4                                                      |   |                                                       |   |                                                       |   | 417.2                                                      |   |                                                       |   |   |   | 431.0 |   |   |   |   |
| Discontinued operations                                           |   |   |   |                                                       |   | 123.8                                                      |   |                                                       |   |                                                       |   | 158.5                                                      |   |                                                       |   |   |   | 372.6 |   |   |   |   |
|                                                              |   |   |   |                                                       |        |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |   |   |   |   |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                       | 485.2  |                                                       |   |                                                       |   |                                                       | 575.7  |   |   |   |   |   | 803.6 |   |
| Operating costs                                                   |   |   | *4*    |                                                       |   |                                                       |   |                                                       | (501.1 | )                                                          |   |                                                       |   |                                                       | (559.3 | ) |   |   |   |   | (759.4 | ) |
| Exceptional operating costs                                       |   |   | *4*    |                                                       |   |                                                       |   |                                                       | (69.3  | )                                                          |   |                                                       |   |                                                       | (41.2  | ) |   |   |   |   | — |   |
| Other operating income                                            |   |   | *4*    |                                                       |   |                                                       |   |                                                       | 4.1    |                                                       |   |                                                       |   |                                                       | 7.6    |   |   |   |   |   | 4.2 |   |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |                                                       |   |   |   |  |   |
| **Group operating (loss)/profit**                                 |   |   |   |                                                       |   |                                                       |   |                                                       |   |                                                       |   |                                                       |   |                                                       |   |   |   |   |   |   |   |   |
| Continuing operations                                             |   |   | *4*    |                                                       |   | (102.5                                                     | )      |                                                       |   |                                                       |   | (28.5                                                      | )      |                                                       |   |   |   | (4.0 | ) |   |   |   |
| Discontinued operations                                           |   |   | *4*    |                                                       |   | 21.4                                                       |   |                                                       |   |                                                       |   | 11.3                                                       |   |                                                       |   |   |   | 52.4 |   |   |   |   |
|                                                              |   |   |   |                                                       |        |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |   |   |   |   |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                       | (81.1  | )                                                          |   |                                                       |   |                                                       | (17.2  | ) |   |   |   |   | 48.4 |   |
| Share of operating profit of Joint Ventures                       |   |   |   |                                                       |   |                                                       |   |                                                       | 1.7    |                                                       |   |                                                       |   |                                                       | 2.2    |   |   |   |   |   | 1.4 |   |
| Profit on disposal of business                                    |   |   | *5*    |                                                       |   |                                                       |   |                                                       | 15.4   |                                                       |   |                                                       |   |                                                       | 9.4    |   |   |   |   |   | 4.0 |   |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |                                                       |   |   |   |  |   |
| (Loss)/Profit on ordinary activities before interest and taxation |   |   |   |                                                       |   |                                                       |   |                                                       | (64.0  | )                                                          |   |                                                       |   |                                                       | (5.6   | ) |   |   |   |   | 53.8 |   |
| Other interest receivable and similar income                      |   |   | 9      |                                                       |   |                                                       |   |                                                       | 34.3   |                                                       |   |                                                       |   |                                                       | 34.5   |   |   |   |   |   | 2.6 |   |
| Interest payable and similar charges                              |   |   | *10*   |                                                       |   |                                                       |   |                                                       | (61.5  | )                                                          |   |                                                       |   |                                                       | (65.4  | ) |   |   |   |   | (88.9 | ) |
| Other Finance (cost)/increase                                     |   |   |   |                                                       |   |                                                       |   |                                                       | (2.4   | )                                                          |   |                                                       |   |                                                       | — |   |   |   |   |   | — |   |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |                                                       |   |   |   |  |   |
| Loss on ordinary activities before taxation                       |   |   |   |                                                       |   |                                                       |   |                                                       | (93.6  | )                                                          |   |                                                       |   |                                                       | (36.5  | ) |   |   |   |   | (32.5 | ) |
| Taxation on loss on ordinary activities                           |   |   | *11*   |                                                       |   |                                                       |   |                                                       | (0.9   | )                                                          |   |                                                       |   |                                                       | (6.5   | ) |   |   |   |   | (5.8 | ) |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |                                                       |   |   |   |  |   |
| Loss on ordinary activities after taxation                        |   |   | *3-10* |                                                       |   |                                                       |   |                                                       | (94.5  | )                                                          |   |                                                       |   |                                                       | (43.0  | ) |   |   |   |   | (38.3 | ) |
| Appropriation                                                     |   |   |   |                                                       |   |                                                       |   |                                                       | (6.4   | )                                                          |   |                                                       |   |                                                       | (6.0   | ) |   |   |   |   | (5.4 | ) |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |                                                       |   |   |   |  |   |
| **Retained loss for the financial period**                        |   |   |   |                                                       |   |                                                       |   |                                                       | (100.9 | )                                                          |   |                                                       |   |                                                       | (49.0  | ) |   |   |   |   | (43.7 | ) |
|                                                              |   |   |   |                                                       |   |                                                       |   |                                                            |   |                                                       |   |                                                       |        |                                                       |   |   |   |  |   |

Prior years have been restated to reflect the adoption of FRS17.

*The accompanying notes are an integral part of these financial statements.*

 

| **Registered number: 3768265** |   |   |   |  **69** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Consolidated balance sheet** |
|--------------------------------|
|                           |

|                                                                |   |   |   | **Avecia Group plc Consolidated** |   |
|---------------------------------------------------------------------|--------|--------|--------|-----------------------------------|--------|
|                                                                |   |   |   | **Balance Sheet as at**           |   |
|                                                                |   |   |   | **December** **31, 2003**    |   | **December** **31, 2002** |   |
|                                                                |   |   |   |                              |   | **Restated** |   |
|                                                                |   |   |   |                                   |   |  |   |
|                                                                |   | *Note* |   | **£** **million**      |   | **£** **million** |   |
| **Fixed assets**                                                    |   |   |   |                              |   |   |   |   |   |   |
| Intangible assets                                                   |   |   | 12     |                              |   |   |   |   |   |   |
| *Goodwill*                                                          |   |   |   |                              |   | 277.7 |   |   | 318.3 |   |
| *Other intangible assets*                                           |   |   |   |                              |   | 10.1 |   |   | 11.7 |   |
|                                                                |   |   |   |                              |        |   |  |   |
|                                                                |   |   |   |                              |   | 287.8 |   |   | 330.0 |   |
| Tangible assets                                                     |   |   | 13     |                              |   | 263.2 |   |   | 336.1 |   |
| Investments                                                         |   |   |   |                              |   |   |   |   |   |   |
| *Investments in joint ventures*                                     |   |   | 14     |                              |   |   |   |   |   |   |
| *Share of gross assets and goodwill*                                |   |   |   |                              |   | 20.4 |   |   | 23.3 |   |
| *Share of gross liabilities*                                        |   |   |   |                              |   | (1.6 | ) |   | (1.5 | ) |
|                                                                |   |   |   |                              |        |   |  |   |
|                                                                |   |   |   |                              |   | 18.8 |   |   | 21.8 |   |
|                                                                |   |   |   |                              |        |   |  |   |
|                                                                |   |   |   |                              |   | 569.8 |   |   | 687.9 |   |
| **Current assets**                                                  |   |   |   |                              |   |   |   |   |   |   |
| Stocks                                                              |   |   | 15     |                              |   | 74.9 |   |   | 83.8 |   |
| Debtors                                                             |   |   | 16     |                              |   | 92.8 |   |   | 132.5 |   |
| Cash at bank and in hand                                            |   |   |   |                              |   | 8.0 |   |   | 16.2 |   |
|                                                                |   |   |   |                              |        |   |  |   |
|                                                                |   |   |   |                              |   | 175.7 |   |   | 232.5 |   |
| **Creditors: amounts falling due within one year**                  |   |   | 17     |                              |   | (165.5 | ) |   | (126.0 | ) |
|                                                                |   |   |   |                              |        |   |  |   |
| **Net current assets**                                              |   |   |   |                              |   | 10.2 |   |   | 106.5 |   |
|                                                                |   |   |   |                              |        |   |  |   |
| **Total assets less current liabilities**                           |   |   |   |                              |   | 580.0 |   |   | 794.4 |   |
| **Creditors: amounts falling due after more than one year**         |   |   | 18     |                              |   | (440.6 | ) |   | (543.7 | ) |
| **Provisions for liabilities and charges**                          |   |   | 20     |                              |   | (7.5 | ) |   | (18.3 | ) |
| **Net assets excluding pension liability**                          |   |   |   |                              |   | 131.9 |   |   | 232.4 |   |
|  Pension Liability                                             |   |   | 27     |                              |   | (113.2 | ) |   | (93.9 | ) |
|                                                                |   |   |   |                              |        |   |  |   |
| **Net assets including pension liability**                          |   |   |   |                              |   | 18.7 |   |   | 138.5 |   |
|                                                                |   |   |   |                              |        |   |  |   |
| **Capital and reserves**                                            |   |   |   |                              |   |   |   |   |   |   |
| Called up share capital                                             |   |   | 22     |                              |   | 330.6 |   |   | 330.5 |   |
| Share premium account                                               |   |   | 23     |                              |   | 13.4 |   |   | 15.2 |   |
| Profit and loss account                                             |   |   | 23     |                              |   | (328.3 | ) |   | (210.0 | ) |
| Shares to be issued                                                 |   |   | 23     |                              |   | 3.0 |   |   | 2.8 |   |
|                                                                |   |   |   |                              |        |   |  |   |
| **Shareholders’ funds**                                        |   |   |   |                              |   | 18.7 |   |   | 138.5 |   |
|                                                                |   |   |   |                              |        |   |  |   |
| *of which: equity shareholders’ funds*                         |   |   |   |                              |   | (19.0 | ) |   | 103.5 |   |
|      *non-equity shareholders’ funds* |   |   |   |                              |   | 37.7 |   |   | 35.0 |   |
|                                                                |   |   |   |                              |        |   |  |   |
|                                                                |   |   |   |                              |   | 18.7 |   |   | 138.5 |   |
| Minority interests                                                  |   |   | 24     |                              |   | — |   |   | — |   |
|                                                                     |   |   |   |                              |   |   |   |   |   |   |
| **Shareholders’ funds and minority interests**                 |   |   |   |                              |   | 18.7 |   |   | 138.5 |   |

Prior year has been restated to reflect the adoption of FRS17.

*The accompanying notes are an integral part of these financial statements*

 

 

| **Registered number: 3768265** |   |   |   |  **70** |
|--------------------------------|--------|--------|--------|--------------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Consolidated cash flow statements** |
|---------------------------------------|
|                                  |

|                                            |   |   |   | **Avecia Group plc Consolidated**                  |   |
|-------------------------------------------------|--------|--------|--------|----------------------------------------------------|--------|
|                                            |   |   |   | **For the****year ended****December** **31,** |   | **For the****year ended****December** **31,** |   | **For the****year ended****December** **31,** |   |
|                                            |   |   |   | **2003**                                           |   | **2002** |   | **2001** |   |
|                                            |   |   |   |                                               |   | **Restated** |   | **Restated** |   |
|                                            |   |   |   |                                                    |   |  |   |  |   |
|                                            |   | *Note* |   | **£** **million**                       |   | **£** **million** |   | **£** **million** |   |
| Cash inflow from operating activities           |   |   | *28*   |                                               |   | 47.3 |   |   | 107.8 |   |   | 120.5 |   |
| Dividends from joint ventures                   |   |   | *29*   |                                               |   | 3.0 |   |   | 5.5 |   |   | 2.9 |   |
| Returns on investments and servicing of finance |   |   | *29*   |                                               |   | (47.0 | ) |   | (56.9 | ) |   | (73.3 | ) |
| Taxation                                        |   |   |   |                                               |   | (0.1 | ) |   | (4.1 | ) |   | (7.7 | ) |
| Capital expenditure and financial investment    |   |   | *29*   |                                               |   | (49.6 | ) |   | (43.1 | ) |   | (62.1 | ) |
| Acquisitions and disposals                      |   |   | *29*   |                                               |   | 76.6 |   |   | 196.2 |   |   | 31.1 |   |
|                                            |   |   |   |                                               |        |   |  |   |  |   |
| Cash inflow before financing                    |   |   |   |                                               |   | 30.2 |   |   | 205.4 |   |   | 11.4 |   |
| Financing                                       |   |   | *29*   |                                               |   | (40.6 | ) |   | (201.2 | ) |   | (20.3 | ) |
|                                            |   |   |   |                                               |        |   |  |   |  |   |
| (Decrease)/Increase in cash in the period       |   |   |   |                                               |   | (10.4 | ) |   | 4.2 |   |   | (8.9 | ) |
|                                            |   |   |   |                                               |        |   |  |   |  |   |

|                                                       |
|------------------------------------------------------------|
| **Reconciliation of net cashflow to movement in net debt** |
|                                                       |

|                                                     |   |   |   | **Avecia Group plc Consolidated**                  |   |
|----------------------------------------------------------|--------|--------|--------|----------------------------------------------------|--------|
|                                                     |   |   |   | **For the****year ended****December** **31,** |   | **For the****year ended****December** **31,** |   | **For the****year ended****December** **31,** |   |
|                                                     |   |   |   | **2003**                                           |   | **2002** |   | **2001** |   |
|                                                     |   |   |   |                                                    |   |  |   |  |   |
|                                                     |   | *Note* |   | **£** **million**                       |   | **£** **million** |   | **£** **million** |   |
| **(Decrease)/increase in cash in the period**            |   |   |   |                                               |   | (10.4 | ) |   | 4.2 |   |   | (8.9 | ) |
| Cash inflow from increase in debt and lease financing    |   |   |   |                                               |   | (64.0 | ) |   | (39.0 | ) |   | (63.0 | ) |
| Cash outflow from decrease in debt and lease financing   |   |   |   |                                               |   | 104.7 |   |   | 240.3 |   |   | 82.6 |   |
|                                                     |   |   |   |                                               |        |   |  |   |  |   |
| Change in net debt resulting from cash flows             |   |   |   |                                               |   | 30.3 |   |   | 205.5 |   |   | 10.7 |   |
| Cash/(loans and finance leases) acquired with subsidiary |   |   |   |                                               |   | — |   |   | — |   |   | 0.5 |   |
| Translation differences                                  |   |   |   |                                               |   | 26.8 |   |   | 41.2 |   |   | (10.1 | ) |
| Non-cash items                                           |   |   |   |                                               |   | (4.2 | ) |   | (5.1) |   |   | 0.9 |   |
|                                                     |   |   |   |                                               |        |   |  |   |  |   |
| **Movement in net debt in the period**                   |   |   |   |                                               |   | 52.9 |   |   | 241.6 |   |   | 2.0 |   |
| Net debt at the start of the period                      |   |   |   |                                               |   | (551.3 | ) |   | (792.9 | ) |   | (794.9 | ) |
|                                                     |   |   |   |                                               |        |   |  |   |  |   |
| **Net debt at the end of the period**                    |   |   | *30*   |                                               |   | (498.4 | ) |   | (551.3 | ) |   | (792.9 | ) |
|                                                     |   |   |   |                                               |        |   |  |   |  |   |

*The accompanying notes are an integral part of these financial statements.*

 

| **Registered number: 3768265** |   |   |   | **71** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

| **Consolidated statements of total recognized gains and losses** |
|------------------------------------------------------------------|
|                                                             |

|                                                                                    |   | **Avecia Group plc Consolidated**                  |    |
|-----------------------------------------------------------------------------------------|--------|----------------------------------------------------|---------|
|                                                                                    |   | **For the****year ended****December** **31,** |    | **For the****year ended****December** **31,** |   | **For the****year ended****December** **31,** |   |
|                                                                                    |   | **2003**                                           |    | **2002** |   | **2001** |   |
|                                                                                    |   |                                               |    | **Restated** |   | **Restated** |   |
|                                                                                    |   |                                                    |    |  |   |  |   |
|                                                                                    |   | **£** **million**                       |    | **£** **million** |   | **£** **million** |   |
| **Loss for the financial period**                                                       |   |                                               |    |   |   |   |   |   |   |   |
| Group                                                                                   |   |                                               | (96.2   | ) |   | (45.2 | ) |   | (39.8 | ) |
| Share of joint ventures                                                                 |   |                                               | 1.7     |   |   | 2.2 |   |   | 1.5 |   |
|                                                                                    |   |                                                    |         |   |  |  |   |  |  |   |
|                                                                                    |   |                                               | (94.5   | ) |   | (43.0 | ) |   | (38.3 | ) |
| Net exchange differences on the retranslation of net investments and related borrowings |   |                                               | 1.6     |   |   | (9.0) |   |   | (3.4 | ) |
| Actuarial          gain/(loss) relating to pensions liability                           |   |                                               | (29.2   | ) |   | — |   |   | — |   |
|                                                                                    |   |                                                    |         |   |  |  |   |  |  |   |
| **Total recognized losses relating to the financial period**                            |   |                                               | (122.1  | ) |   | (52.0 | ) |   | (41.7 | ) |
|                                                                                    |   |                                                    |    |   |   |   |   |   |   |
| Prior Year Adjustment (FRS 17)                                                          |   |                                               | (81.3)  |   |   |   |   |   |   |   |
|                                                                                    |   |                                                    |    |   |   |   |   |   |   |
| Total recognized losses since last annual report                                        |   |                                               | (203.4) |   |   |   |   |   |   |   |
|                                                                                    |   |                                                    |    |   |   |   |   |   |   |

|                                                                     |
|--------------------------------------------------------------------------|
| **Reconciliation of consolidated movements in shareholders’ funds** |
|                                                                     |

|                                                           |   |   |   | **Avecia Group plc Consolidated**                  |   |
|----------------------------------------------------------------|--------|--------|--------|----------------------------------------------------|--------|
|                                                           |   |   |   | **For the****year ended****December** **31,** |   | **For the****year ended****December** **31,** |   | **For the****year ended****December** **31,** |   |
|                                                           |   |   |   | **2003**                                           |   | **2002** |   | **2001** |   |
|                                                           |   |   |   |                                               |   | **Restated** |   | **Restated** |   |
|                                                           |   |   |   |                                                    |   |  |   |  |   |
|                                                           |   | *Note* |   | **£** **million**                       |   | **£** **million** |   | **£** **million** |   |
| **Loss for the financial period**                              |   |   |   |                                               |   | (94.5 | ) |   | (43.0 | ) |   | (38.3 | )  |
| Appropriation of profit relating to non equity shares          |   |   |   |                                               |   | (6.4 | ) |   | (6.0 | ) |   | (5.4 | ) |
|                                                           |   |   |   |                                               |        |   |  |   |  |   |
|                                                           |   |   |   |                                               |   | (100.9 | ) |   | (49.0 | ) |   | (43.7 | ) |
| Other recognized gains and losses relating to the period (net) |   |   | *23*   |                                               |   | (25.3 | ) |   | (52.7 | ) |   | (32.5 | ) |
| New share capital subscribed                                   |   |   | *22*   |                                               |   | 0.2 |   |   | 0.2 |   |   | 0.1 |   |
| Premium on share issues (net of issue costs)                   |   |   | *23*   |                                               |   | 5.6 |   |   | 5.3 |   |   | 4.6 |   |
| Shares to be issued                                            |   |   | *23*   |                                               |   | 0.3 |   |   | 0.2 |   |   | 0.4 |   |
| Amortization of share issue costs                              |   |   | *23*   |                                               |   | 0.3 |   |   | 0.4 |   |   | 0.4 |   |
|                                                           |   |   |   |                                               |        |   |  |   |  |   |
| **Net addition to shareholders’ funds**                   |   |   |   |                                               |   | (119.8 | ) |   | (95.6 | ) |   | (70.7 | ) |
| **Opening shareholders’ funds as previously stated**      |   |   |   |                                               |   | 219.8 |   |   | 272.4 |   |   | 313.7 |   |
| Prior year adjustment                                          |   |   |   |                                               |   | (81.3 | ) |   | (38.3 | ) |   | (8.9 | ) |
|                                                           |   |   |   |                                               |        |   |  |   |  |   |
| Opening shareholders funds restated                            |   |   |   |                                               |   | 138.5 |   |   | 234.1 |   |   | 304.8 |   |
|                                                           |   |   |   |                                               |        |   |  |   |  |   |
| **Closing shareholders’ funds**                           |   |   |   |                                               |   | 18.7 |   |   | 138.5 |   |   | 234.1 |   |
|                                                           |   |   |   |                                               |        |   |  |   |  |   |

*The accompanying notes are an integral part of these financial statements.*

 

| **Registered number: 3768265** |   |   |   | **72** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(forming part of the financial statements)*

| **1** | **Basis of preparation** |
|-------|--------------------------|

|          |
|---------------|
| ***General*** |

The financial statements have been prepared in accordance with generally accepted accounting standards in the United Kingdom (‘UK GAAP’), and under the historical cost accounting rules. These accounting standards differ in certain significant aspects from generally accepted accounting principles in the United States (‘US GAAP’) (see note 34).

| ***Consolidated financial statements*** |
|-----------------------------------------|

The consolidated financial statements include the financial position of the company and its subsidiary undertakings for the years ended December 31, 2003 and December 31, 2002 and the financial results of the company and its subsidiary undertakings for the years ended December 31, 2003, December 31, 2002 and December 31, 2001. The acquisition method of accounting has been adopted. Under this method, the results of subsidiary undertakings acquired or disposed of in the year are included in the consolidated profit and loss account from the date of acquisition or up to the date of disposal. All significant intercompany accounts and transactions have been eliminated.

A joint venture is an undertaking in which the group has a long-term interest and over which it exercises joint control. The group’s share of the profits less losses of joint ventures is included in the consolidated profit and loss account, and its interest in their net assets is included in investments in the consolidated balance sheet.

| ***Going Concern*** |
|---------------------|

The financial statements have been prepared on the assumption that the Group remains a going concern. The following paragraphs summarise the issues and basis on which the directors have reached their conclusion.

At 31 December 2003 the Group has had debt under its Banking Facilities secured by a fixed and floating charge over its properties, assets and undertakings. Under the terms of these facilities, the Group must comply with certain covenants including certain financial ratio limits.

Following the successful disposal of its Additives and Biocides businesses after 31 December 2003, the Group used the proceeds of these disposals to repay all term debt outstanding under the banking facilities, leaving only outstanding the current drawn down amounts under the Revolving Credit Facility.

This financing structure was considered no longer appropriate for the needs of the Group in the medium term and the Group has secured amended committed bank financing to replace the existing revolving credit drawn down. The amended financing is for term debt of £100 million, repayable at 31 December 2005, together with a Revolving Credit Facility of £50 million.

As part of the Group’s ongoing strategy the Group will continue to effect further divestments at such times as the directors believe will generate appropriate value. The directors’ view is that the amended bank financing will either be repaid by further disposals or will be renegotiated by 31 December 2005.

The directors have reviewed the Group’s budget for the current year and outline projections for the subsequent year, including cash flows and forecasts of headroom available against debt covenants under the amended facility debt arrangements. Following this review, the directors have formed a judgement that, at the time of approval of the financial statements, the Group has sufficient resources to continue operating for the foreseeable future. For these reasons the directors continue to prepare the financial statements on a going concern basis.

| **Registered number: 3768265** |   |   |   | **73** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(continued)*

 

| ***New accounting standards*** |
|--------------------------------|

|      |
|-----------|
| *UK GAAP* |

*Amendment to FRS5*“*Reporting the substance of transactions*”*: Revenue Recognition* was issued in November 2003. This replaces the Exposure Draft issued in February 2003. This Application Note does not represent a change to existing Accounting Practice but provides additional guidance in specific areas. Adoption has not had a material impact on Avecia’s financial statements.

*Financial Reporting Standard 17 (FRS 17) —*“*Retirement Benefits*” sets out the requirements for accounting for retirement benefits, including the fair value of assets and liabilities arising from employer’s obligations, the treatment of related costs, and the level of disclosure. Avecia has fully adopted FRS 17 for the year ended December 31, 2003. The comparative figures have been restated accordingly. The adoption of FRS17 has reduced profit in 2003 by £1.9 million (2002: £0.4 million 2001:£nil) on recognition of service costs and other finance costs and income, and has reduced the Profit and Loss reserve by £113.2 million (2002: £93.9 million) on recognition of the pension liability.

| *US GAAP* |
|-----------|

*SFAS No. 143*“*Accounting for Asset Retirement Obligation*” was issued during 2001 and is effective for accounting periods beginning on or after June 15, 2002. SFAS 143 applies to legal obligations associated with the retirement of long-lived assets. The adoption of SFAS143 has not had a material impact on the financial statements.

In November 2002, the Emerging Issues Task Force (EITF) issued its consensus on *EITF 00-21,*“*Accounting for Revenue Arrangements with Multiple Deliverables*”. EITF 00-21 addresses the issues of how to determine whether an arrangement involving multiple deliverables contains more than one unit of accounting and how arrangement consideration should be measured and allocated to the separate units of accounting in the arrangement. EITF 00-21 is effective for revenue arrangements entered into in fiscal periods beginning after 15 June 2003.

*SFAS No. 149*“*Amendment of Statement 133 on Derivative Instruments and Hedging Activities*” was issued in April 2003. This Statement amends and clarifies financial accounting and reporting for derivative instruments, including certain derivative instruments embedded in other contracts (collectively referred to as derivatives) and for hedging activities under FASB Statement No. 133, *Accounting for Derivative Instruments and Hedging Activities*. Other than the specified exceptions, this Statement is effective for contracts entered into or modified after June 30, 2003. The adoption of SFAS 149 did not have a material impact on the financial statements.

*SFAS No. 150*“*Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity*” was issued in May 2003. This Statement requires an issuer to classify the following instruments as liabilities (or assets in some circumstances):

A financial instrument issued in    the form of shares that is mandatorily redeemable – that embodies an    unconditional obligation requiring the issuer to redeem it by transferring    its assets at    a specified or determinable date (or dates) or upon an event that is certainto occur

A financial instrument, other than an outstanding share, that, at inception, embodies an obligation to repurchase the issuer’s equity shares, or is indexed to such an obligation, and that requires or may require the issuer to settle the obligation by transferring assets (for example, a forward purchase contract or written put option on the issuer’s equity shares that is to be physically settled or net cash settled)

A financial instrument that embodies an unconditional obligation, or a financial instrument other than an outstanding share that embodies a conditional obligation, that the issuer must or may settle by issuing a variable number of its equity shares, if, at inception, the monetary value of the obligation is based solely or predominantly on any of the following:

| (i) | A fixed monetary amount known at inception, for example, a payable settleable with a variable number of the issuer’s equity shares; |
|-----|------------------------------------------------------------------------------------------------------------------------------------------|

| (ii) | Variations in something other than the fair value of the issuer’s equity shares, for example, a financial instrument indexed to the S&P 500 and settleable with a variable number of the issuer’s equity shares; |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (iii) | Variations inversely related to changes in the fair value of the issuer’s equity shares, for example, a written put option that could be net share settled. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

| **Registered number: 3768265** |   |   |   | **74** |
|--------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(continued)*

 

*SFAS No.132 (revised 2003)*“*Employers’ Disclosures      about Pensions and Other Postretirement Benefits—an amendment of FASB      Statements No. 87, 88, and 106*” was issued in December 2003.ThisStatement revises employers’ disclosures about pension plans and other postretirementbenefit plans. It does not change the measurement or recognition of those plansrequired by existing Standards.

*FIN No. 46R*“*Consolidation of variable interest entities*” is effective immediately for all entities/structures created after 31 March 2003. For structures created prior to this date it becomes effective at the end of the first fiscal year beginning after 15 June 2003 (for non-public companies). Variable Interest Entities include entities that have one or more of the following characteristics: (1) the equity investment at risk is not sufficient to permit the entity the finance its activities without additional subordinated financial support; (2) the equity investors lack essential characteristics of a controlling financial interest (as defined by FIN46R) and (3) the equity investors have voting rights that are not proportionate to their economic interests, and the activities of the entity involve or are conducted on behalf of an investor with a disproportionately small voting interest. Avecia does not currently have any such entities and adoption of FIN46R is not expected to have a material impact on the financial statements.

| **2** | **Accounting policies** |
|-------|-------------------------|

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements.

| ***Goodwill*** |
|----------------|

On the acquisition of a business, fair values are attributed to the net assets acquired. Purchased goodwill, representing the excess of the fair value of the consideration given over the fair value of the separable net assets acquired, is capitalized and is amortized to nil by equal annual installments over its estimated useful life.

Goodwill arising on the acquisition of the Specialty Chemicals division of AstraZeneca plc is being amortized over 15 years. Goodwill arising on subsequent acquisitions is also being amortized over 15 years.

On the subsequent disposal or termination of a business acquired, the profit or loss on disposal or termination is calculated after charging/crediting the unamortized amount of any related goodwill/negative goodwill.

Goodwill is reviewed for impairment whenever events or changes in circumstances indicate that the full carrying amount may not be recoverable.

| ***Investments*** |
|-------------------|

A joint venture is an entity in which an interest is held on a long term basis and which is jointly controlled with one or more other venturers under a contractual agreement.

The share of the profits and losses of all significant joint ventures is included in the consolidated profit and loss account on the equity accounting method. The holding value of significant joint ventures in the balance sheet is calculated by reference to equity in the net assets of such joint ventures, as shown by the most recent accounts available, adjusted where appropriate.

| ***Depreciation and amortization*** |
|-------------------------------------|

The book value of each tangible fixed asset is written off evenly over its estimated remaining life. Reviews are made periodically of the estimated remaining lives of individual productive assets, taking account of commercial and technological obsolescence as well as normal wear and tear. Under this policy it becomes impracticable to calculate average asset lives exactly. However, the total lives approximate to 15 years for buildings and 10 years for plant and equipment. Depreciation of assets qualifying for grants is calculated on their full cost. Intangible assets acquired, including patents and intellectual property rights, are capitalized and amortized on a straight line basis over their estimated useful lives (not exceeding 20 years). If related products fail, the remaining unamortized amounts are immediately written off to revenue expense. Internally developed intangible assets are not capitalized.

 

| **Registered            number: 3768265** |   |   |   | **75** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| ***Impairment of long-lived              assets*** |
|----------------------------------------------------|

Long-lived assets and certain identifiable    intangibles are reviewed for impairment whenever events or changes in circumstances    indicate that their carrying amount may not be recoverable. Recoverability    of assets to be held and used is measured by a comparison of the carrying    amount of such an asset to future net cash flows expected to be generated    by them. If such assets are considered to be impaired, the impairment tobe recognized is measured by the amount by which the carrying amounts of theassets exceed their fair value. Assets to be disposed of are reported at thelower of their carrying amount or fair value less costs to sell.

| ***Environmental liabilities*** |
|---------------------------------|

The business is exposed to environmental liabilities relating to operations, principally in respect of soil and groundwater remediation costs. Provisions for these costs are made when expenditure on remedial work is probable and the cost can be estimated within a reasonable range of possible outcomes.

| ***Foreign currencies*** |
|--------------------------|

Profit and loss accounts in foreign currencies are translated into sterling at average rates for the relevant accounting periods. Assets and liabilities are translated at rates prevailing at the balance sheet date.

Exchange differences on short-term foreign currency borrowings and deposits are included within net interest payable. Exchange differences on all other transactions, except relevant foreign currency loans, are taken to operating profit. In the consolidated financial statements exchange differences arising from the translation of the net investments of overseas subsidiaries, joint ventures and associates are taken directly to reserves. Differences on relevant foreign currency loans, together with related tax, are taken to reserves via the statement of total recognized gains and losses and offset against the differences on net investments, as they are considered to be a hedge against movements on the net investments.

| ***Government grants*** |
|-------------------------|

Government grants made as a contribution towards revenue expenditure, or for an objective with an associated revenue cost (such as job creation) are included on the balance sheet as deferred income and released to the profit and loss account in line with the costs being incurred.

Capital based government grants are included within accruals and deferred income in the balance sheet and credited to operating profit over the estimated useful economic lives of the assets to which they relate.

Where grants comprise both capital and revenue elements, these elements are split out on a reasonable basis and each element is treated as described above.

| ***Leases*** |
|--------------|

Assets held under finance leases are capitalized and included in tangible fixed assets. Each asset is depreciated over the shorter of the lease term or its useful life. The obligations related to finance leases, net of finance charges in respect of future periods, are included as appropriate under creditors due within, or creditors due after, one year. The interest element of the rental obligation is allocated to accounting periods during the lease term to reflect a constant rate of interest on the remaining balance of the obligation for each accounting period. Rentals under operating leases are charged to the profit and loss account on a straight-line basis over the lease term.

| ***Post-retirement benefits*** |
|--------------------------------|

Avecia operates both Defined Benefit and Defined Contribution schemes. The assets of the pension schemes are held separately from those of the Group. In the case of defined benefit schemes, assets are measured using market values. Liabilities are measured using a projected unit method and discounted at the current rate of return of a high quality corporate bond of equivalent term and currency. Costs and liabilities are assessed in accordance with the advice of independent qualified actuaries. The pension scheme surplus (to the extent that it is recoverable) or deficit is recognised in full. The movement in the scheme surplus/deficit is split between operating charges, finance items and, in the statement of total recognised gains and losses, actuarial gains and losses. In the case of Defined Contribution schemes, the amount charged to the profit and loss account represents the contributions payable to the scheme in the period.

 

| **Registered            number: 3768265** |   |   |   | **76** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

| ***Research and development              and advertising expenditure*** |
|-------------------------------------------------------------------------|

Research and development and advertising expenditureis charged to the profit and loss account in the period in which it is incurred.

| ***Stocks valuation*** |
|------------------------|

Stocks are stated at the lower of cost and net realisable value. The first in, first out or an average method of valuation is used. In determining cost, depreciation is included but selling expenses and certain overhead expenses (principally central administration costs) are excluded. Net realisable value is determined as selling price less costs of disposal.

| ***Taxation*** |
|----------------|

The charge for taxation is based on the profits for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and for accounting purposes. Deferred tax assets are recognized to the extent that, on the basis of all available evidence, it can be regarded as more likely than not that there would be suitable profits from which the future reversal of the underlying timing differences can be deducted.

| ***Turnover and revenue recognition*** |
|----------------------------------------|

The company generates revenue through sales of specialty chemicals in the open market, through raw material conversion and supply and development contracts. Turnover excludes inter-segment turnover and value added taxes.

Revenue is recognized when services have been rendered and significant risks and rewards in respect of ownership of the products are passed to the customer. Where multiple-element sales arrangements exist, this entails the company recognizing revenue on individual contract elements for work performed or services rendered during the period.

| ***Cash and liquid resources*** |
|---------------------------------|

Cash, for the purpose of the cash flow statement, comprises cash in hand and deposits repayable on demand, less overdrafts payable on demand.

Liquid resources are current asset investments which are disposable without curtailing or disrupting the business and are either readily convertible into known amounts of cash at or close to their carrying values or traded in an active market. Liquid resources comprise term deposits of less than one year (other than cash), government securities and investments in money market managed funds.

| ***Financial instruments*** |
|-----------------------------|

Financial instruments are used to hedge exposures to fluctuations in interest and foreign exchange rates. Instruments accounted for as hedges are structured so as to reduce the market risk associated with the underlying transaction being hedged and are designated as a hedge at the inception of the contract. Receipts and payments on interest rate instruments are recognized on an accrual basis over the lives of the instruments. Gains and losses on contracts hedging forecast transaction cash flows are recognized in the same hedged periods. Cash flows associated with derivative financial instruments are classified in the cash flow statement in a manner consistent with those of the transactions being hedged. Finance costs associated with debt issuances are netted against the carrying value of the related debt and charged to the profitand loss account over the lives of the issue. If the underlying transaction to a hedge ceases to exist, the hedge is terminated and the profits and losses on termination are recognized in the profit and loss account immediately.

If the hedge transaction is terminated, the profits and losses on termination are held on the balance sheet and amortized over the life of the original underlying transaction.

 

| **Registered            number: 3768265** |   |   |   | **77** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| ***Use of estimates*** |
|------------------------|

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

| **3** | **Segmental information** |
|-------|---------------------------|

|                      |
|---------------------------|
| ***Classes of business*** |

Avecia is a global group of specialized chemical businesses, which develop, manufacture and market chemical products to customers in a wide range of industries.

The following is a brief description of each business segment:

Fine Chemicals – produces chemical intermediates for pharmaceutical and agrochemical products and for biotechnology applications;

Electronic Materials – supplier of color and black ink for ink jet printers, consumables for color photocopiers and laser printers; and organic light emitting polymers for flat panel displays;

Specialty Products – manufacture of chlorine-free and bromine-free sanitizers for pools and spas; and of preservatives, fungicides and disinfectants for industrial and consumer products, copper extraction products, pigments and additives for coatings and plastics products. The Metal Extraction Products business contained within this segment was sold during 2003 (see note 5, Disposals) and the Additives and Biocides businesses have been sold subsequent to the year end (see note 31, Post Balance Sheet Events). This entire segment is therefore classified as discontinued;

NeoResins – a supplier of water-borne resins used as binders and additives in the paint, coating, adhesives and printing ink industries;

The Stahl business was sold in January 2002 and is classified as discontinued.

The following tables analyze certain    profit and loss and net asset items by business segment. No segment allocation    has been shown for interest and taxation as they have not historically been    allocated to these businesses. The accounting policies for each segment are    the same as those for the consolidated/combined business. Central costs and    overheads are not allocated to individual segments. The Group’s policy    is to transfer products internally at external market prices.

 

| **Registered            number: 3768265** |   |   |   | **78** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3** | **Segmental information**(continued) |
|-------|--------------------------------------|

The tables below set out information for each of the industry segments and geographic areas of operation.

| **Avecia Group plc consolidated** |
|-----------------------------------|
|                              |

|                                                                |   | **For the year ended December** **31, 2003** |   |
|---------------------------------------------------------------------|--------|---------------------------------------------------|--------|
|                                                                |   |                                                   |   |
|                                                                |   | **Fine****Chemicals**                             |   | **Electronic****Materials** |   | **Specialty Products****(Discontinued)** |   | **NeoResins** |   | **Stahl****(Discontinued)** |   | **Other** |   | **Total** |   |
|                                                                |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                |   | **£** **million**                      |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Turnover**                                                        |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                         |   |                                              | 112.7  |   |   | 75.4 |   |   | 124.3 |   |   | 175.9 |   |   | — |   |   | 9.9 |   |   | 498.2 |   |
| Inter-segmental sales                                               |   |                                              | — |   |   | — |   |   | (0.5 | ) |   | (0.1 | ) |   | — |   |   | — |   |   | (0.6 | ) |
| Joint venture sales                                                 |   |                                              | — |   |   | (12.4 | ) |   | — |   |   | — |   |   | — |   |   | — |   |   | (12.4 | ) |
|                                                                |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                              |   |                                              | 112.7  |   |   | 63.0 |   |   | 123.8 |   |   | 175.8 |   |   | — |   |   | 9.9 |   |   | 485.2 |   |
|                                                                |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment operating profit before:**                                |   |                                              | (87.8  | ) |   | 3.8 |   |   | 21.4 |   |   | 27.4 |   |   | — |   |   | 0.4 |   |   | (34.8 | )  |
| Share of operating profit in joint ventures                         |   |                                              | — |   |   | 1.7 |   |   | — |   |   | — |   |   | — |   |   | — |   |   | 1.7 |   |
| Profit on disposal of business                                      |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 15.4 |   |   | 15.4 |   |
|                                                                |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment profit before interest, taxation and minority interests** |   |                                              | (87.8  | ) |   | 5.5 |   |   | 21.4 |   |   | 27.4 |   |   | — |   |   | 15.8 |   |   | (17.7 | ) |
|                                                                |   |                                                   |   |  |   |  |   |  |   |  |   |  |   |   |   |   |
| Unallocated costs                                                   |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (46.3 | )  |
|                                                                |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |  |   |
| **Group profit before interest, taxation and minority interests**   |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (64.0 | ) |
|                                                                |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |  |   |
| **Net assets as at December** **31, 2003**                     |   |                                              | 139.8  |   |   | 60.6 |   |   | 51.3 |   |   | 70.9 |   |   | — |   |   | 9.7 |   |   | 332.3 |   |
|                                                                |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Unallocated net liabilities                                         |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (323.1 | ) |
| Share of joint ventures’ net assets                            |   |                                              | — |   |   | 9.5 |   |   | — |   |   | — |   |   | — |   |   | — |   |   | 9.5 |   |
|                                                                |   |                                                   |   |  |   |  |   |  |   |  |   |  |   |  |   |
| **Total net assets as at December** **31, 2003**               |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 18.7 |   |
|                                                                |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |   |

Unallocated costs relate to amortization, depreciation and UK and US head office costs.

Unallocated net liabilities relate to goodwill less corporate liabilities and external loans.

 

| **Registered            number: 3768265** |   |   |   | **79** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3** | **Segmental information**(continued) |
|-------|--------------------------------------|

|                              |
|-----------------------------------|
| **Avecia Group plc consolidated** |
|                              |

|                                                                                |   | **For the year ended December** **31, 2002 Restated** |   |
|-------------------------------------------------------------------------------------|--------|------------------------------------------------------------|--------|
|                                                                                |   |                                                            |   |
|                                                                                |   | **Fine****Chemicals**                                      |   | **Electronic****Materials** |   | **Specialty Products****(Discontinued)** |   | **NeoResins** |   | **Stahl****(Discontinued)** |   | **Other** |   | **Total** |   |
|                                                                                |   |                                                            |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                                |   | **£** **million**                               |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Turnover**                                                                        |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                                         |   |                                                       | 175.8  |   |   | 77.3 |   |   | 158.9 |   |   | 167.2 |   |   | — |   |   | 10.5 |   |   | 589.7 |   |
| Inter-segmental sales                                                               |   |                                                       | — |   |   | — |   |   | (0.4 | ) |   | (0.1 | ) |   | — |   |   | — |   |   | (0.5 | )  |
| Joint venture sales                                                                 |   |                                                       | — |   |   | (13.5 | ) |   | — |   |   | — |   |   | — |   |   | — |   |   | (13.5 | )  |
|                                                                                |   |                                                            |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                                              |   |                                                       | 175.8  |   |   | 63.8 |   |   | 158.5 |   |   | 167.1 |   |   | — |   |   | 10.5 |   |   | 575.7 |   |
|                                                                                |   |                                                            |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment operating profit before:**                                                |   |                                                       | (4.7   | ) |   | 2.1 |   |   | 28.2 |   |   | 29.9 |   |   | — |   |   | 1.1 |   |   | 56.6 |   |
| Share          of operating profit in joint ventures                                |   |                                                       | — |   |   | 2.2 |   |   | — |   |   | — |   |   | — |   |   | — |   |   | 2.2 |   |
| Profit on disposal of business                                                      |   |                                                       | — |   |   | — |   |   | — |   |   | — |   |   | — |   |   | 9.4 |   |   | 9.4 |   |
|                                                                                |   |                                                            |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment profit before interest, taxation and minority interests**                 |   |                                                       | (4.7   | ) |   | 4.3 |   |   | 28.2 |   |   | 29.9 |   |   | — |   |   | 10.5 |   |   | 68.2 |   |
|                                                                                |   |                                                            |   |  |   |  |   |  |   |  |   |  |   |   |   |   |
| Unallocated costs                                                                   |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (73.8 | )  |
|                                                                                |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |   |
| **Group            (loss)/profit before interest, taxation and minority interests** |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (5.6 | ) |
|                                                                                |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |   |
| **Net    assets as at December 31, 2002**                                      |   |                                                       | 210.8  |   |   | 61.6 |   |   | 73.5 |   |   | 71.7 |   |   | — |   |   | 10.6 |   |   | 428.2 |   |
|                                                                                |   |                                                            |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                                |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Unallocated net liabilities                                                         |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (299.8 | ) |
| Share of joint ventures’ net assets                                            |   |                                                       | — |   |   | 10.1 |   |   | — |   |   | — |   |   | — |   |   | — |   |   | 10.1 |   |
|                                                                                |   |                                                            |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Total            net assets as at December 31, 2002**                        |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 138.5 |   |
|                                                                                |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |   |

Unallocated costs relate to amortization, depreciation and UK and US head office costs.

Unallocated net liabilities relate to goodwill plus corporate assets and external loans.

2002 results have been restated to reflect the adoption of FRS17.

 

| **Registered            number: 3768265** |   |   |   | **80** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3** | **Segmental information**(continued) |
|-------|--------------------------------------|

|                              |
|-----------------------------------|
| **Avecia Group plc consolidated** |
|                              |

|                                                                |   | **For the year ended December** **31, 2001 (Restated)** |   |
|---------------------------------------------------------------------|--------|--------------------------------------------------------------|--------|
|                                                                |   | **Fine****Chemicals**                                        |   | **Electronic****Materials** |   | **Specialty****Products****(Discontinued)** |   | **NeoResins** |   | **Stahl****(Discontinued)** |   | **Other** |   | **Total** |   |
|                                                                |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                |   | **£** **million**                                 |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Turnover**                                                        |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                         |   |                                                         | 193.6  |   |   | 79.6 |   |   | 160.1 |   |   | 162.1 |   |   | 215.4 |   |   | 11.9 |   |   | 822.7 |   |
| Inter-segmental sales                                               |   |                                                         | (0.6   | ) |   | (0.6 | ) |   | (1.0 | ) |   | (3.5 | ) |   | (1.9 | ) |   | — |   |   | (7.6 | )  |
| Joint venture sales                                                 |   |                                                         | — |   |   | (11.5 | ) |   | — |   |   | — |   |   | — |   |   | — |   |   | (11.5 | )  |
|                                                                |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                              |   |                                                         | 193.0  |   |   | 67.5 |   |   | 159.1 |   |   | 158.6 |   |   | 213.5 |   |   | 11.9 |   |   | 803.6 |   |
|                                                                |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment operating profit before:**                                |   |                                                         | 13.2   |   |   | 6.7 |   |   | 23.6 |   |   | 26.5 |   |   | 28.8 |   |   | 0.7 |   |   | 99.5 |   |
| Share    of operating profit in joint ventures                      |   |                                                         | — |   |   | 1.4 |   |   | — |   |   | — |   |   | — |   |   | — |   |   | 1.4 |   |
| Profit on disposal of business                                      |   |                                                         | — |   |   | — |   |   | — |   |   | — |   |   | 4.0 |   |   | — |   |   | 4.0 |   |
|                                                                |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment profit before interest, taxation and minority interests** |   |                                                         | 13.2   |   |   | 8.1 |   |   | 23.6 |   |   | 26.5 |   |   | 32.8 |   |   | 0.7 |   |   | 104.9 |   |
|                                                                |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |   |   |   |
| Unallocated costs                                                   |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (51.1 | ) |
|                                                                |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |   |
| **Group profit before interest, taxation and minority interests**   |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 53.8 |   |
|                                                                |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |   |
| **Net assets as at December** **31, 2001**                     |   |                                                         | 203.9  |   |   | 65.9 |   |   | 89.3 |   |   | 72.3 |   |   | 95.7 |   |   | 14.6 |   |   | 541.7 |   |
|                                                                |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Unallocated net liabilities                                         |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (320.4 | )  |
| Share of joint ventures’ net assets                            |   |                                                         | — |   |   | 12.8 |   |   | — |   |   | — |   |   | — |   |   | — |   |   | 12.8 |   |
|                                                                |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Total net assets as at December** **31, 2001**               |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 234.1 |   |
|                                                                |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |  |   |

Unallocated costs relate to amortization, depreciation and UK and US head office costs.

Unallocated net liabilities relate to goodwill less corporate liabilities and external loans.

2001 results have been restated to reflect the adoption of FRS17.

 

| **Registered            number: 3768265** |   |   |   | **81** |
|-------------------------------------------|--------|--------|--------|--------|

 

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3** | **Segmental information**(continued) |
|-------|--------------------------------------|

|                              |
|-----------------------------------|
| **Avecia Group plc consolidated** |
|                              |

|                                                                      |   | **For the year ended December** **31, 2003** |   |
|---------------------------------------------------------------------------|--------|---------------------------------------------------|--------|
|                                                                      |   | **UK**                                            |   | **Continental****Europe** |   | **The****Americas** |   | **Asia, Africa****and****Australasia** |   | **Total** |   |
|                                                                      |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                      |   | **£** **million**                      |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Turnover**                                                              |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| *Sales by destination*                                                    |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                               |   |                                              | 51.9   |   |   | 175.6 |   |   | 192.2 |   |   | 78.5 |   |   | 498.2 |   |
| Inter-segmental sales                                                     |   |                                              | (0.1   | ) |   | (0.4 | ) |   | (0.1 | ) |   | — |   |   | (0.6 | ) |
| Sales to joint ventures                                                   |   |                                              | (0.4   | ) |   | (3.1 | ) |   | (8.9 | ) |   | — |   |   | (12.4 | )  |
|                                                                      |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                                    |   |                                              | 51.4   |   |   | 172.1 |   |   | 183.2 |   |   | 78.5 |   |   | 485.2 |   |
|                                                                      |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| *Sales by origin*                                                         |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                               |   |                                              | 135.5  |   |   | 131.2 |   |   | 186.0 |   |   | 45.5 |   |   | 498.2 |   |
| Inter-segmental sales                                                     |   |                                              | (0.4   | ) |   | (0.1 | ) |   | (0.1 | ) |   | — |   |   | (0.6 | )  |
| Joint venture sales                                                       |   |                                              | (4.6   | ) |   | — |   |   | (7.8 | ) |   | — |   |   | (12.4 | )  |
|                                                                      |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                                    |   |                                              | 130.5  |   |   | 131.1 |   |   | 178.1 |   |   | 45.5 |   |   | 485.2 |   |
|                                                                      |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment operating profit before:**                                      |   |                                              | (48.2  | ) |   | (11.7 | ) |   | (23.1 | ) |   | 1.9 |   |   | (81.1 | )  |
| Share    of operating profit in joint ventures                            |   |                                              | 1.0    |   |   | — |   |   | 0.7 |   |   | — |   |   | 1.7 |   |
| Profit on Disposal of Business                                            |   |                                              | 6.1    |   |   | 0.6 |   |   | 8.9 |   |   | (0.2 | ) |   | 15.4 |   |
|                                                                      |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment/group profit before interest, taxation and minority interests** |   |                                              | (41.1  | ) |   | (11.1 | ) |   | (13.5 | ) |   | 1.7 |   |   | (64.0 | )  |
|                                                                      |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Net assets as at December** **31, 2003**                           |   |                                              | (85.8  | ) |   | 124.5 |   |   | (35.1 | ) |   | 5.6 |   |   | 9.2 |   |
|                                                                      |   |                                                   |   |  |   |  |   |  |   |   |   |   |
| Joint ventures                                                            |   |                                              | 5.8    |   |   | — |   |   | 3.7 |   |   | — |   |   | 9.5 |   |
|                                                                      |   |                                                   |   |  |   |  |   |  |   |  |   |
| **Total net assets as at December** **31, 2003**                     |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   | 18.7 |   |
|                                                                      |   |                                              |   |   |   |   |   |   |   |   |   |   |   |  |   |

 

| **Registered            number: 3768265** |   |   |   | **82** |
|-------------------------------------------|--------|--------|--------|--------|

 

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3** | **Segmental information**(continued) |
|-------|--------------------------------------|

|                              |
|-----------------------------------|
| **Avecia Group plc consolidated** |
|                              |

|                                                                      |   | **For the year ended December** **31, 2002 (Restated)** |   |
|---------------------------------------------------------------------------|--------|--------------------------------------------------------------|--------|
|                                                                      |   | **UK**                                                       |   | **Continental****Europe** |   | **The****Americas** |   | **Asia, Africa****and****Australasia** |   | **Total** |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                      |   | **£** **million**                                 |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Turnover**                                                              |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| *Sales by destination*                                                    |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                               |   |                                                         | 91.6   |   |   | 163.3 |   |   | 254.5 |   |   | 80.3 |   |   | 589.7 |   |
| Inter-segmental sales                                                     |   |                                                         | (0.2   | ) |   | (0.3 | ) |   | — |   |   | — |   |   | (0.5 | ) |
| Sales to joint ventures                                                   |   |                                                         | — |   |   | (3.2 | ) |   | (10.3 | ) |   | — |   |   | (13.5 | ) |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                                    |   |                                                         | 91.4   |   |   | 159.8 |   |   | 244.2 |   |   | 80.3 |   |   | 575.7 |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| *Sales by origin*                                                         |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                               |   |                                                         | 168.7  |   |   | 123.0 |   |   | 251.1 |   |   | 46.9 |   |   | 589.7 |   |
| Inter-segmental sales                                                     |   |                                                         | (0.3   | ) |   | (0.1 | ) |   | (0.1 | ) |   | — |   |   | (0.5 | ) |
| Joint venture sales                                                       |   |                                                         | (4.4   | ) |   | — |   |   | (9.1 | ) |   | — |   |   | (13.5 | ) |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                                    |   |                                                         | 164.0  |   |   | 122.9 |   |   | 241.9 |   |   | 46.9 |   |   | 575.7 |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                      |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Segment operating profit before:**                                      |   |                                                         | (10.5  | ) |   | (14.3 | ) |   | 5.7 |   |   | 1.9 |   |   | (17.2 | ) |
| Share of operating profit in joint ventures                               |   |                                                         | 0.9    |   |   | — |   |   | 1.3 |   |   | — |   |   | 2.2 |   |
| Profit on Disposal of Business                                            |   |                                                         | (15.9  | ) |   | 34.0 |   |   | (10.6 | ) |   | 1.9 |   |   | 9.4 |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment/group profit before interest, taxation and minority interests** |   |                                                         | (25.5  | ) |   | 19.7 |   |   | (3.6 | ) |   | 3.8 |   |   | (5.6 | ) |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Net assets as at December** **31, 2002**                           |   |                                                         | (82.6  | ) |   | 221.0 |   |   | (11.6 | ) |   | 1.6 |   |   | 128.4 |   |
|                                                                      |   |                                                              |   |  |   |  |   |  |   |   |   |   |
| Joint ventures                                                            |   |                                                         | 6.0    |   |   | — |   |   | 4.1 |   |   | — |   |   | 10.1 |   |
|                                                                      |   |                                                              |   |  |   |  |   |  |   |  |   |
| **Total net assets as at December** **31, 2002**                     |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   | 138.5 |   |
|                                                                      |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |  |   |

2002 results have been restated to reflect the adoption of FRS17.

 

| **Registered            number: 3768265** |   |   |   | **83** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3** | **Segmental information**(continued) |
|-------|--------------------------------------|

|                              |
|-----------------------------------|
| **Avecia Group plc consolidated** |
|                              |

|                                                                      |   | **For the year ended December** **31, 2001 (Restated)** |   |
|---------------------------------------------------------------------------|--------|--------------------------------------------------------------|--------|
|                                                                      |   | **UK**                                                       |   | **Continental****Europe** |   | **The****Americas** |   | **Asia, Africa****and****Australasia** |   | **Total** |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                      |   | **£** **million**                                 |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Turnover**                                                              |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| *Sales by destination*                                                    |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                               |   |                                                         | 122.4  |   |   | 239.3 |   |   | 328.0 |   |   | 133.0 |   |   | 822.7 |   |
| Inter-segmental sales                                                     |   |                                                         | (1.2   | ) |   | (5.1 | ) |   | (1.2 | ) |   | (0.1 | ) |   | (7.6 | ) |
| Sales to joint ventures                                                   |   |                                                         | — |   |   | (2.9 | ) |   | (8.6 | ) |   | — |   |   | (11.5 | ) |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                                    |   |                                                         | 121.2  |   |   | 231.3 |   |   | 318.2 |   |   | 132.9 |   |   | 803.6 |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| *Sales by origin*                                                         |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total sales                                                               |   |                                                         | 205.6  |   |   | 216.1 |   |   | 303.6 |   |   | 97.4 |   |   | 822.7 |   |
| Inter-segmental sales                                                     |   |                                                         | (1.5   | ) |   | (4.8 | ) |   | (1.2 | ) |   | (0.1 | ) |   | (7.6 | ) |
| Joint venture sales                                                       |   |                                                         | (3.2   | ) |   | — |   |   | (8.3 | ) |   | — |   |   | (11.5 | ) |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Sales to third parties                                                    |   |                                                         | 200.9  |   |   | 211.3 |   |   | 294.1 |   |   | 97.3 |   |   | 803.6 |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                                      |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Segment operating profit before:**                                      |   |                                                         | 6.9    |   |   | 23.4 |   |   | 5.1 |   |   | 13.0 |   |   | 48.4 |   |
| Share of operating profit in joint ventures                               |   |                                                         | 0.4    |   |   | — |   |   | 1.0 |   |   | — |   |   | 1.4 |   |
| Profit on disposal of business                                            |   |                                                         | (3.6   | ) |   | 9.3 |   |   | (1.0 | ) |   | (0.7 | ) |   | 4.0 |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Segment/group profit before interest, taxation and minority interests** |   |                                                         | 3.7    |   |   | 32.7 |   |   | 5.1 |   |   | 12.3 |   |   | 53.8 |   |
|                                                                      |   |                                                              |        |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Net assets as at December** **31, 2001**                           |   |                                                         | 103.3  |   |   | 109.3 |   |   | (10.3 | ) |   | 19.0 |   |   | 221.3 |   |
|                                                                      |   |                                                              |   |  |   |  |   |  |   |   |   |   |
| Joint ventures                                                            |   |                                                         | 6.9    |   |   | — |   |   | 5.9 |   |   | — |   |   | 12.8 |   |
|                                                                      |   |                                                              |   |  |   |  |   |  |   |  |   |
| **Total net assets as at December** **31, 2001**                     |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |   | 234.1 |   |
|                                                                      |   |                                                         |   |   |   |   |   |   |   |   |   |   |   |  |   |

2001 results have been restated to reflect the adoption of FRS17.

 

| **Registered            number: 3768265** |   |   |   | **84** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3**  | **Segmental information** (continued) |
|--------|---------------------------------------|
|   |                                  |

|                              |   | **Avecia Group plc****Consolidated**       |   |
|-----------------------------------|--------|--------------------------------------------|--------|
| **Total assets**                  |   | **As at****December** **31,****2003** |   | **As at****December** **31,****2002 Restated** |   |
|                              |   |                                            |        |   |  |  |   |
|                              |   | **£million**                         |   | **£million** |   |
|                              |   |                                       |   |   |   |   |   |
| Fine Chemicals                    |   |                                       | 175.1  |   |   | 248.7 |   |
| Electronic Materials              |   |                                       | 80.9   |   |   | 83.2 |   |
| Specialty Products (Discontinued) |   |                                       | 61.8   |   |   | 93.8 |   |
| NeoResins                         |   |                                       | 97.3   |   |   | 91.5 |   |
| Stahl (Discontinued)              |   |                                       | — |   |   | — |   |
| Other                             |   |                                       | 330.4  |   |   | 403.2 |   |
|                              |   |                                            |        |   |  |  |   |
|                              |   |                                       | 745.5  |   |   | 920.4 |   |
|                              |   |                                            |        |   |  |  |   |

Other includes all goodwill.

|                                                            |   | **Avecia Group plc****Consolidated**                          |   |
|-----------------------------------------------------------------|--------|---------------------------------------------------------------|--------|
| **Capital expenditure on tangible and intangible fixed assets** |   | **For the****year****ended****December** **31,****2003** |   | **For the****year****ended****December** **31,****2002** |   | **For the****year****ended****December** **31,****2001** |   |
|                                                            |   |                                                               |        |   |  |  |   |  |  |   |
|                                                            |   | **£** **million**                                  |   | **£** **million** |   | **£** **million** |   |
|                                                            |   |                                                          |   |   |   |   |   |   |   |   |
| Fine Chemicals                                                  |   |                                                          | 38.8   |   |   | 34.9 |   |   | 34.1 |   |
| Electronic Materials                                            |   |                                                          | 3.3    |   |   | 4.7 |   |   | 3.9 |   |
| Specialty Products (Discontinued)                               |   |                                                          | 1.8    |   |   | 2.5 |   |   | 3.7 |   |
| NeoResins                                                       |   |                                                          | 5.8    |   |   | 3.3 |   |   | 9.9 |   |
| Stahl (Discontinued)                                            |   |                                                          | — |   |   | — |   |   | 7.7 |   |
| Other                                                           |   |                                                          | 0.3    |   |   | 0.6 |   |   | 1.9 |   |
|                                                            |   |                                                               |        |   |  |  |   |  |  |   |
| **Total**                                                       |   |                                                          | 50.0   |   |   | 46.0 |   |   | 61.2 |   |
|                                                            |   |                                                               |        |   |  |  |   |  |  |   |

 

| **Registered            number: 3768265** |   |   |   | **85** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3**  | **Segmental information** (continued) |
|--------|---------------------------------------|
|   |                                  |

|                              |   | **Avecia Group plc****Consolidated**                          |   |
|-----------------------------------|--------|---------------------------------------------------------------|--------|
| **Depreciation and amortization** |   | **For the****year****ended****December** **31,****2003** |   | **For the****year****ended****December** **31,****2002** |   | **For the****year****ended****December** **31,****2001** |   |
|                              |   |                                                               |        |   |  |  |   |  |  |   |
|                              |   | **£** **million**                                  |   | **£** **million** |   | **£** **million** |   |
|                              |   |                                                          |   |   |   |   |   |   |   |   |
| Fine Chemicals                    |   |                                                          | 73.2   |   |   | 30.0 |   |   | 17.9 |   |
| Electronic Materials              |   |                                                          | 6.7    |   |   | 6.5 |   |   | 5.4 |   |
| Specialty Products (discontinued) |   |                                                          | 4.7    |   |   | 5.4 |   |   | 6.5 |   |
| NeoResins                         |   |                                                          | 6.3    |   |   | 6.1 |   |   | 6.6 |   |
| Stahl (discontinued)              |   |                                                          | — |   |   | — |   |   | 7.6 |   |
| Other                             |   |                                                          | 45.3   |   |   | 54.8 |   |   | 45.1 |   |
|                              |   |                                                               |        |   |  |  |   |  |  |   |
| **Total**                         |   |                                                          | 136.2  |   |   | 102.8 |   |   | 89.1 |   |
|                              |   |                                                               |        |   |  |  |   |  |  |   |

Included in the year ended 31 December, 2003 is £55.2 million of fixed asset impairment charge in Fine Chemicals (*2002: £8.6* *million; 2001:£3.3* *million*). Other includes amortization of all goodwill.

 

| **Registered            number: 3768265** |   |   |   | **86** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **3** | **Segmental information**(continued) |
|-------|--------------------------------------|

|                   |
|------------------------|
| ***Geographic areas*** |
|                   |

|                         |   | **Avecia Group plc****Consolidated**       |   |
|------------------------------|--------|--------------------------------------------|--------|
| **Net assets**               |   | **As at****December** **31,****2003** |   | **As at****December** **31,****2002 Restated** |   |
|                         |   |                                            |        |   |  |  |   |
|                         |   | **£** **million**               |   | **£** **million** |   |
|                         |   |                                       |   |   |   |
| United Kingdom               |   |                                       | (80.0  | ) |   | (76.6 | ) |
| Continental Europe           |   |                                       | 124.5  |   |   | 221.0 |   |
| The Americas                 |   |                                       | (31.4  | ) |   | (7.5 | ) |
| Asia, Africa and Australasia |   |                                       | 5.6    |   |   | 1.6 |   |
|                         |   |                                            |        |   |  |  |   |
|                         |   |                                       | 18.7   |   |   | 138.5 |   |
|                         |   |                                            |        |   |  |  |   |
|                         |   |                                       |   |   |   |   |   |

|                         |   | **Avecia Group plc****Consolidated**       |   |
|------------------------------|--------|--------------------------------------------|--------|
| **Tangible fixed assets**    |   | **As at****December** **31,****2003** |   | **As at****December** **31,****2002** |   |
|                         |   |                                            |        |   |  |  |   |
|                         |   | **£** **million**               |   | **£** **million** |   |
|                         |   |                                       |   |   |   |
| United Kingdom               |   |                                       | 171.1  |   |   | 208.8 |   |
| Continental Europe           |   |                                       | 39.2   |   |   | 35.9 |   |
| The Americas                 |   |                                       | 52.6   |   |   | 91.0 |   |
| Asia, Africa and Australasia |   |                                       | 0.3    |   |   | 0.4 |   |
|                         |   |                                            |        |   |  |  |   |
|                         |   |                                       | 263.2  |   |   | 336.1 |   |
|                         |   |                                            |        |   |  |  |   |
|                         |   |                                       |   |   |   |   |   |

|                                        |                      | **Avecia Group plc****Consolidated** |                      |
|---------------------------------------------|---------------------------|--------------------------------------|---------------------------|
|   **Average number of employees** |                      | **For the****year****ended**         |                      | **For the****year****ended** |   | **For the****year****ended** |   |
|                                        | **December** **31,** |                                 | **December** **31,** |   | **December** **31,** |   |
|                                        | **2003**                  |                                 | **2002**                  |   | **2001** |   |
|                                        |                      |                                      |                           |   |  |  |   |  |  |   |
| United Kingdom                              |                      |                                 | 1,766                     |   |   | 1,934 |   |   | 1,969 |   |
| Continental Europe                          |                      |                                 | 604                       |   |   | 605 |   |   | 1,236 |   |
| The Americas                                |                      |                                 | 673                       |   |   | 843 |   |   | 1,283 |   |
| Asia, Africa and Australasia                |                      |                                 | 58                        |   |   | 58 |   |   | 295 |   |
|                                        |                      |                                      |                           |   |  |  |   |  |  |   |
|                                        |                      |                                 | 3,101                     |   |   | 3,440 |   |   | 4,783 |   |
|                                        |                      |                                      |                           |   |  |  |   |  |  |   |

 

| **Registered            number: 3768265** |   |   |   | **87** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **4**  | **Group operating profit** |
|--------|----------------------------|
|   |                       |

|                                                          |   | **Avecia Group plc Consolidated**                 |   |
|---------------------------------------------------------------|--------|---------------------------------------------------|--------|
|                                                          |   | **For the year ended December** **31, 2003** |   | **For the year ended December** **31, 2002 Restated** |   |
|                                                          |   |                                                   |   |  |   |
|                                                          |   | **Continuing****operations**                      |   | **Discontinued****operations** |   | **2003 Total** |   | **Continuing****operations** |   | **Discontinued****operations** |   | **2002 Total** |   |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                          |   | **£** **million**                      |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   | **£** **million** |   |
| **Operating costs**                                           |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Cost of sales                                                 |   |                                              | (288.9 | ) |   | (58.6 | ) |   | (347.5 | ) |   | (282.9 | ) |   | (78.8 | ) |   | (361.7 | ) |
| Distribution costs                                            |   |                                              | (16.1  | ) |   | (6.7 | ) |   | (22.8 | ) |   | (17.8 | ) |   | (9.1 | ) |   | (26.9 | ) |
| Research and development                                      |   |                                              | (49.9  | ) |   | (7.8 | ) |   | (57.7 | ) |   | (50.1 | ) |   | (8.7 | ) |   | (58.8 | ) |
| Selling, general and administrative expenses                  |   |                                              | (44.0  | ) |   | (29.1 | ) |   | (73.1 | ) |   | (76.8 | ) |   | (35.1 | ) |   | (111.9 | ) |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                          |   |                                              | (398.9 | ) |   | (102.2 | ) |   | (501.1 | ) |   | (427.6 | ) |   | (131.7 | ) |   | (559.3 | ) |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Exceptional operating costs**                               |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Restructuring and site closure                                |   |                                              | — |   |   | — |   |   | — |   |   | (11.1 | ) |   | — |   |   | (11.1 | ) |
| Impairment of Goodwill, Intangible and Tangible Assets        |   |                                              | (69.3  | ) |   | — |   |   | (69.3 | ) |   | (13.4 | ) |   | (16.7 | ) |   | (30.1 | ) |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                          |   |                                              | (69.3  | ) |   | — |   |   | (69.3 | ) |   | (24.5 | ) |   | (16.7 | ) |   | (41.2 | ) |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| **Other operating income**                                    |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Royalty income                                                |   |                                              | 0.2    |   |   | — |   |   | 0.2 |   |   | 0.8 |   |   | — |   |   | 0.8 |   |
| Other income                                                  |   |                                              | 3.7    |   |   | 0.2 |   |   | 3.9 |   |   | 5.3 |   |   | 1.5 |   |   | 6.8 |   |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                          |   |                                              | 3.9    |   |   | 0.2 |   |   | 4.1 |   |   | 6.1 |   |   | 1.5 |   |   | 7.6 |   |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
| Total charge for depreciation and amortization included above |   |                                              | (130.6 | ) |   | (4.7 | ) |   | (135.3 | ) |   | (96.4) |   |   | (5.4 | ) |   | (101.8 | ) |
|                                                          |   |                                                   |        |   |  |  |   |  |  |   |  |  |   |  |  |   |  |  |   |
|                                                          |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

|                                                          |   | **Avecia Group plc****Consolidated**                       |   |
|---------------------------------------------------------------|--------|------------------------------------------------------------|--------|
|                                                          |   | **For the year ended December** **31, 2001 Restated** |   |
|                                                          |   |                                                            |   |
|                                                          |   | **Continuing****Operations**                               |   | **Discontinued****operations** |   | **Total** |   |
|                                                          |   |                                                            |        |   |  |  |   |  |  |   |
|                                                          |   | **£** **million**                               |   | **£** **million** |   | **£** **million** |   |
| **Operating costs**                                           |   |                                                       |   |   |   |   |   |   |   |   |
| Cost of sales                                                 |   |                                                       | (411.1 | ) |   | (87.0 | ) |   | (498.1 | ) |
| Distribution costs                                            |   |                                                       | (38.3  | ) |   | (7.7 | ) |   | (46.0 | ) |
| Research and development                                      |   |                                                       | (50.7  | ) |   | (9.8 | ) |   | (60.5 | ) |
| Selling, general and administrative expenses                  |   |                                                       | (123.2 | ) |   | (31.6 | ) |   | (154.8 | ) |
|                                                          |   |                                                            |        |   |  |  |   |  |  |   |
|                                                          |   |                                                       | (623.3 | ) |   | (136.1 | ) |   | (759.4 | ) |
|                                                          |   |                                                            |        |   |  |  |   |  |  |   |
| **Other operating income**                                    |   |                                                       |   |   |   |   |   |   |   |   |
| Royalty income                                                |   |                                                       | 0.1    |   |   | 0.1 |   |   | 0.1 |   |
| Other income                                                  |   |                                                       | 3.5    |   |   | 0.6 |   |   | 4.1 |   |
|                                                          |   |                                                            |        |   |  |  |   |  |  |   |
|                                                          |   |                                                       | 3.6    |   |   | 0.7 |   |   | 4.2 |   |
|                                                          |   |                                                            |        |   |  |  |   |  |  |   |
| Total charge for depreciation and amortization included above |   |                                                       | (74.0  | ) |   | (13.5 | ) |   | (87.5 | ) |
|                                                          |   |                                                            |        |   |  |  |   |  |  |   |

 

| **Registered            number: 3768265** |   |   |   | **88** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **5** | **Profit on disposal of business** |
|-------|------------------------------------|

In July 2003 the Group completed the sale of the Metal Extraction Products and Intermediates and Stabilizers businesses to Cytec Industries Inc.

The principal effects on the reported results are as follows:

|                             |   |                         |   |   |
|----------------------------------|--------|------------------------------|--------|--------|
|                             |   | **2003**                     |   |
|                             |   |                              |        |   |
|                             |   | **£** **million** |   |
| **Cash flow**                    |   |                         |   |   |
|                             |   |                         |   |   |
| Working capital settlement       |   |                         | 0.1    |   |
| Cash disposed                    |   |                         | (0.1   | )      |
| Sale of business                 |   |                         | 58.4   |   |
|                             |   |                         |   |   |
| **Profit on disposal**           |   |                         |   |   |
| Goodwill written off on disposal |   |                         | 0.1    |   |
| Net assets disposed              |   |                         | 38.5   |   |
| Disposal costs                   |   |                         | 5.2    |   |
| Profit on disposal               |   |                         | 14.9   |   |
|                             |   |                              |        |   |
|                             |   |                         | 58.7   |   |
|                             |   |                              |        |   |
| **Consideration**                |   |                         |   |   |
| Cash                             |   |                         | 58.6   |   |
| Deferred                         |   |                         | 0.1    |   |
|                             |   |                              |        |   |
|                             |   |                         | 58.7   |   |
|                             |   |                              |        |   |

Additionally, during the year the group reported £0.2 million profit and received £20.0 million deferred consideration relating to the sale of Stahl which took place in 2002, and £0.3 million of provisions relating to the disposal of the Novacote business in 2001 were written back to profit.

 

| **Registered            number: 3768265** |   |   |   | **89** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(continued)*

 

| **6**  | **(Loss)/profit on ordinary activities before taxation** |
|--------|----------------------------------------------------------|
|   |                                                     |

|                                                                                |                                                                                  | **Avecia Group plc****Consolidated**                    |   |
|-------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|---------------------------------------------------------|--------|
|                                                                                |                                                                                  | **For the year ended****December** **31,****2003** |   | **For the year ended****December** **31,****2002** |   | **For the year ended****December** **31,****2001** |   |
|                                                                                |                                                                                  |                                                         |        |   |  |  |   |  |  |   |
|                                                                                |                                                                                  | **£** **million**                            |   | **£** **million** |   | **£** **million** |   |
| ***(Loss)/profit on ordinary activities before taxation is stated after charging*** |                                                                                  |                                                    |   |   |   |   |   |   |   |   |
|                                                                                |                                                                                  |                                                    |   |   |   |   |   |   |   |   |
| Auditors’ remuneration:                                                        |                                                                                  |                                                    |   |   |   |   |   |   |   |   |
| Group                                                                               | – audit                                                                     |                                                    |   | 0.4 |   |   | 0.4 |   |   | 0.4 |   |
|                                                                                     | – fees paid to the auditors and their    associates in respect of other services |                                                    |   | 0.3 |   |   | 0.1 |   |   | 0.1 |   |
| Depreciation and other amounts written off tangible fixed assets:                   |                                                                                  |                                                    |   |   |   |   |   |   |   |   |
| Owned                                                                               |                                                                                  |                                                    | 33.1   |   |   | 39.1 |   |   | 41.0 |   |
| Leased                                                                              |                                                                                  |                                                    | 1.1    |   |   | 0.3 |   |   | 0.8 |   |
| Impairment of tangible and intangible fixed assets                                  |                                                                                  |                                                    | 55.9   |   |   | 8.6 |   |   | 3.3 |   |
| Impairment of goodwill                                                              |                                                                                  |                                                    | 13.4   |   |   | 21.5 |   |   | — |   |
| Amortization of goodwill                                                            |                                                                                  |                                                    | 29.6   |   |   | 30.7 |   |   | 41.8 |   |
| Amortization of goodwill for joint ventures                                         |                                                                                  |                                                    | 0.9    |   |   | 1.0 |   |   | 1.1 |   |
| Amortization of intellectual property rights                                        |                                                                                  |                                                    | 2.1    |   |   | 1.6 |   |   | 1.1 |   |
| Exchange losses                                                                     |                                                                                  |                                                    | 5.1    |   |   | 1.4 |   |   | — |   |
| Other operating leases                                                              |                                                                                  |                                                    | 0.2    |   |   | 0.4 |   |   | 0.3 |   |
| Research and development expenditure                                                |                                                                                  |                                                    | 57.7   |   |   | 58.8 |   |   | 60.5 |   |
|                                                                                |                                                                                  |                                                    |   |   |   |   |   |   |   |   |
| ***after crediting***                                                               |                                                                                  |                                                    |   |   |   |   |   |   |   |   |
|                                                                                |                                                                                  |                                                    |   |   |   |   |   |   |   |   |
| Exchange gains                                                                      |                                                                                  |                                                    | 34.8   |   |   | 33.1 |   |   | 0.1 |   |

 

| **Registered            number: 3768265** |   |   |   | **90** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **7**  | **Remuneration of directors** |
|--------|-------------------------------|
|   |                          |

|                                                                                       |   | **Avecia Group plc**                              |   |
|--------------------------------------------------------------------------------------------|--------|---------------------------------------------------|--------|
|                                                                                       |   | **For the year****Ended****December 31,****2003** |   | **For the year****ended****December** **31,****2002** |   | **For the Year****Ended****December** **31,****2001** |   |
|                                                                                       |   |                                                   |        |   |  |  |   |  |  |   |
|                                                                                       |   | **£’000**                              |   | **£’000** |   | **£’000** |   |
|                                                                                       |   |                                              |   |   |   |   |   |   |   |   |
| Directors’ emoluments                                                                 |   |                                              | 820    |   |   | 801 |   |   | 844 |   |
|                                                                                       |   |                                                   |        |   |  |  |   |  |  |   |
| Included in the above amounts paid to third parties in respect of directors’ services |   |                                              | — |   |   | — |   |   | — |   |
|                                                                                       |   |                                                   |        |   |  |  |   |  |  |   |

The aggregate of emoluments of the highest paid director were £366,253 for the year ended December 31, 2003, *(2002: £342,938)* and company pension contributions of £ 11,880 *(2002: £11,644)* were made to a money purchase scheme on his behalf.

|                                                                         |   | **Number of directors** |   |
|------------------------------------------------------------------------------|--------|-------------------------|--------|
|                                                                         |   | **2003**                |   | **2002** |   | **2001** |   |
|                                                                         |   |                         |        |   |  |  |   |  |  |   |
| Retirement benefits are accruing to the following number of directors under: |   |                    |   |   |   |   |   |   |   |   |
| Money purchase schemes                                                       |   |                    | 2      |   |   | 2 |   |   | 2 |   |
| Defined benefit schemes                                                      |   |                    | 1      |   |   | 1 |   |   | 1 |   |
|                                                                         |   |                         |        |   |  |  |   |  |  |   |

 

| **Registered            number: 3768265** |   |   |   | **91** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **8** | **Staff numbers and costs** |
|-------|-----------------------------|

The average number of persons employed (including directors) during the period, analyzed by business segment, was as follows:

|                                         |   | **Number of employees**              |                               |
|----------------------------------------------|--------|--------------------------------------|------------------------------------|
|                                         |   |
|                                         |   | **Avecia Group plc****Consolidated** |                               |
|                                         |   | **For the year****ended**            |                               | **For the year****ended** |   | **For the year****ended** |   |
|                                         |   | **December 31****2003**              |                               | **December 31****2002** |   | **December 31****2001** |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
|                                         |   |                                 |                               |   |   |   |   |   |   |   |
| Fine Chemicals                               |   |                                 | 1,225                              |   |   | 1,381 |   |   | 1,267 |   |
| Electronic Materials                         |   |                                 | 487                                |   |   | 558 |   |   | 453 |   |
| Specialty Products                           |   |                                 | 508                                |   |   | 591 |   |   | 695 |   |
| NeoResins                                    |   |                                 | 666                                |   |   | 678 |   |   | 698 |   |
| Stahl                                        |   |                                 | —                             |   |   | — |   |   | 1,445 |   |
| Other                                        |   |                                 | 215                                |   |   | 232 |   |   | 225 |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
|                                         |   |                                 | 3,101                              |   |   | 3,440 |   |   | 4,783 |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
|                                         |   |                                 |                               |   |   |   |   |   |   |   |
| The aggregate payroll costs were as follows: |   |                                 |                               |   |   |   |   |   |   |   |
|                                         |   |                                 |                               |   |   |   |   |   |   |   |
|                                         |   | **Avecia Group plc****Consolidated** |
|                                         |   |                                 | **For          the****year ended** |   |   | **For          the****year ended** |   |   | **For          the****year ended** |   |
|                                         |   |                                 | **December** **31,**          |   |   | **December** **31,** |   |   | **December** **31,** |   |
|                                         |   |                                 | **2003**                           |   |   | **2002** |   |   | **2001** |   |
|                                         |   |                                 |                               |   |   | **Restated** |   |   | **Restated** |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
|                                         |   |                                 | **£** **million**       |   |   | **£** **million** |   |   | **£** **million** |   |
|                                         |
| Wages and salaries                           |   |                                 | 105.6                              |   |   | 114.0 |   |   | 141.1 |   |
| Social security costs                        |   |                                 | 11.6                               |   |   | 11.6 |   |   | 16.6 |   |
| Other pension costs                          |   |                                 | 14.9                               |   |   | 12.5 |   |   | 18.0 |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
|                                         |   |                                 | 132.1                              |   |   | 138.1 |   |   | 175.7 |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
| Other employment costs:                      |   |                                 |                               |   |   |   |   |   |   |   |
| Severance costs                              |   |                                 | 10.8                               |   |   | 2.5 |   |   | 4.4 |   |
| Post retirement costs                        |   |                                 | 0.5                                |   |   | 0.5 |   |   | 1.3 |   |
| Other                                        |   |                                 | —                             |   |   | 0.5 |   |   | 2.0 |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
|                                         |   |                                 | 11.3                               |   |   | 3.5 |   |   | 7.7 |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |
|                                         |   |                                 | 143.4                              |   |   | 141.6 |   |   | 183.4 |   |
|                                         |   |                                      |                                    |   |  |  |   |  |  |   |

 

| **Registered            number: 3768265** |   |   |   | **92** |
|-------------------------------------------|--------|--------|--------|--------|

----

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

| **9**  | **Other interest receivable and similar income** |
|--------|--------------------------------------------------|
|   |                                             |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **Avecia Group plc****Consolidated** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **For the year****ended**            |   | **For the year****ended** |   | **For the year****ended** |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **December** **31,**            |   | **December** **31,** |   | **December** **31,** |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **2003**                             |   | **2002** |   | **2001** |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                      |        |   |  |  |   |  |  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **£** **million**         |   | **£** **million** |   | **£** **million** |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                 |   |   |   |   |   |   |   |   |
| Net exchange gains                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                 | 33.3   |   |   | 32.6 |   |   | — |   |
| On bank deposits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                 | 1.0    |   |   | 1.9 |   |   | 2.0 |   |
| Other                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                 | — |   |   | — |   |   | 0.5 |   |
| Share of net interest receivable from joint ventures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                 | — |   |   | — |   |   | 0.1 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                      |        |   |  |  |   |  |  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                 | 34.3   |   |   | 34.5 |   |   | 2.6 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                      |        |   |  |  |   |  |  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                 |   |   |   |   |   |   |   |   |
| **10**     **Interest payable and similar charges**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                 |   |   |   |   |   |   |   |   |
|   **Avecia Group plc****Consolidated**  **For the year****ended**  **For the year****ended**  **For the year****ended**    **December** **31,**  **December** **31,**  **December** **31,**    **2003**  **2002**  **2001**         **£** **million**  **£** **million**  **£** **million**  Net exchange losses  5.2  1.5  5.1 On bank loans and overdrafts  11.6  15.1  34.5 On all other loans  39.5  41.9  42.2 Amortization of finance fees  4.8  6.4  6.6 Finance charges payable in respect of finance leases and hire purchase contracts  0.4  0.4  0.5 Losses on early repayments of debt   —  0.1  —         61.5  65.4  88.9      
 
**Registered            number: 3768265**   
**93**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**11****Taxation**
The provision for tax is as follows:
  **Avecia Group plc****Consolidated**   **For the****year****ended** **For the****year****ended** **For the****year****ended**   **December** **31,** **December** **31,** **December** **31,**   **2003** **2002** **2001**        **£** **million** **£** **million** **£** **million**            UK taxation charge at United Kingdom corporation tax rate of 30% for year ended December 31, 2003 (30% for year ended December 31, 2002; *30% for year ended December* *31, 2001*)             —  —  — Deferred taxation  0.2  4.4  (0.6)Overseas taxation  0.7  2.1  6.4         0.9  6.5  5.8      
The total tax expense differs from the amount computed by applying the UK rate of 30% to income before tax as a result of the following:
  **Avecia Group plc****Consolidated**   **For the****year****ended** **For the****year****ended** **For the****year****ended**   **December** **31,** **December** **31,** **December** **31,**   **2003** **2002** **2001**        **£** **million** **£** **million** **£** **million**            Profit on ordinary activities before taxation  (93.6) (36.5) (32.5)     Taxation (credit) / charge at United Kingdom corporation tax rate of 30% for year ended December 31, 2003 (30% for year ended December 31, 2002; 30% for year ended December 31, 2001)             (28.1) (10.9) (9.8)Overseas tax rates  0.7  2.1  5.8 Other   28.3  15.3  9.8      Taxes on income from ordinary activities  0.9  6.5  5.8      
At December 31, 2003 there were £159.8 million of UK tax losses to be carried forward with no expiration date (*2002: £262.0* *million*). In addition, at that date, the group had US$ 41.2 million of US federal tax net operating losses which expire in years 2019 to 2022 (*2002: $59.9* *million*).

No deferred tax asset was recognized in respect of these losses which results in the high effective tax rate for the group. All deferred tax is non-current.

 
**Registered            number: 3768265**   
**94**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**11****Taxation** (continued) **Factors affecting tax charge for period**
The tax assessed for the period is higher than the standard rate of corporation tax in the UK (30 per cent). The differences are explained below:
  **For the****year ended****December** **31,****2003** **For the****year ended****December** **31,****2002** **For the****year ended****December** **31,****2001**        **£m** **£m** **£m**            Loss on ordinary activities before tax  (93.6) (36.5) (32.5)     Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 30%   (28.1) (10.8) (9.8)Effects of:          Expenses not deductible for tax :               Goodwill amortisation  6.4  12.6  9.1      Depreciation for the period in excess of capital allowances  14.7  (8.2) (3.2)     Deferral of interest deduction  —  —  4.4      Disposal of UK assets  —  7.9  10.1 Non taxable income  (3.9) (0.3) 0.2 Gain on disposal of subsidiary not taxable  —  (2.8) (7.1)Adjustment of depreciation and goodwill on business disposals  0.8  —  — Generation of additional tax losses in the year  21.6  2.6  2.5 Higher rates on overseas earnings  —  0.4  0.2 Pension fund payment   —  (2.3) — Tax losses utilised  (10.7) —  — State taxes   0.2  0.9  — Profit in inventory  (0.3) 2.1  —      Total Current taxes  0.7  2.1  6.4 Deferred tax charge for the period  0.2  4.4  (0.7)     Deferred Taxes          US deferred tax asset write back  —  2.8  (2.8)Netherlands Acceleration of tax redemption for pension payment  —  2.3  — Other timing differences  0.2  (0.7) 2.1      Total deferred Taxes  0.2  4.4  (0.7)     Taxes on income from Ordinary Activities  0.9  6.5  5.8      
All current and deferred income tax expense for the year is attributable to foreign operations.

Analysis of loss on ordinary activities    before taxation:
  **For the year ended****December** **31, 2003** **For the year ended****December** **31, 2002** **For the year ended****December** **31, 2001**        **£** **million** **£** **million** **£** **million**            UK activities  (63.6) (46.9) (57.8) Non UK activities  (30.1) 10.4  25.3      Total  (93.6) (36.5) (32.5)     
 
**Registered            number: 3768265**   
**95**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**12****Intangible fixed assets**    **Avecia Group plc****Consolidated as at December** **31, 2003**   **Goodwill** **Intellectual****property****rights** **Total**        **£** **million** **£** **million** **£** **million** ***Cost or valuation***          At beginning of year  444.2  15.4  459.6 Additions  —  0.2  0.2 Reclassifications  —  0.3  0.3 Disposals  (1.6) —  (1.6) Translation adjustments  1.0  0.8  1.8      At end of year  443.6  16.7  460.3      ***Amortization***          At beginning of year  125.9  3.7  129.6 Charge for year  29.6  2.1  31.7 Impairment   13.4  0.7  14.1 Disposals  (1.6) —  (1.6) Translation adjustments   (1.4) 0.1  (1.3)      At end of year  165.9  6.6  172.5      ***Net book value***          **At December** **31, 2003**  **277.7**  **10.1**  **287.8**      
The Goodwill impairment of £13.4 million charged during the year relates to Fine Chemicals, mainly goodwill created on the acquisition of Torcan.

 
**Registered            number: 3768265**   
**96**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**12****Intangible fixed assets**(continued)    **Avecia Group plc****Consolidated as at December** **31, 2002**   **Goodwill** **Intellectual****property****rights** **Total**        **£** **million** **£** **million** **£** **million** ***Cost or valuation***          At beginning of year  599.7  13.6  613.3 Acquisition of subsidiaries  0.6  1.5  2.1 Additions  —  0.3  0.3 Disposals  (147.5) —  (147.5) Translation adjustments  (8.6) —  (8.6)      At end of year  444.2  15.4  459.6      ***Amortization***          At beginning of year  99.3  2.2  101.5 Charge for year  30.7  1.6  32.3 Impairment   21.5  —  21.5 Disposals  (23.8) —  (23.8) Translation adjustments   (1.8) (0.1) (1.9)      At end of year  125.9  3.7  129.6      ***Net book value***          **At December** **31, 2002**  **318.3**  **11.7**  **330.0**      
The acquisition values of intellectual property rights acquired as part of the business represent the fair value at the acquisition date. Goodwill is being amortized evenly over the directors’ estimate of the weighted average useful life of 15 years, following a detailed review of the factors affecting its durability, including the estimated life span of the group’s products and technology, the stability of the industry and the group’s competitive position within it.

The £13.4 million impairment charged during 2003 was calculated with reference to value in use of the income generating units using a discount rate of 10%.

 
**Registered            number: 3768265**   
**97**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*
**13****Tangible fixed assets**    **Avecia Group plc****Consolidated as at December** **31, 2003**   **Land and****buildings** **Plant and****equipment** **Assets in****course of****construction** **Total**         **£** **million** **£** **million** **£** **million** **£** **million** ***Cost or valuation***             At beginning of year  61.7  329.3  37.0  428.0 Additions  0.1  8.5  41.2  49.8 Disposals  (8.2) (34.9) (0.4) (43.5) Transfers  1.6  16.4  (18.0) — Translation adjustments  (0.4) (3.5) 0.1  (3.8)       At end of year  54.8  315.8  59.9  430.5       ***Depreciation***             At beginning of year  2.9  89.0  —  91.9 Charge for year  6.0  28.3  —  34.3 Impairment  —  55.2  —  55.2 Disposals  (0.9) (11.6) —  (12.5) Translation adjustments  (0.2) (1.4) —  (1.6)       At end of year  7.8  159.5  —  167.3       ***Net book value***             **At December** **31, 2003**  47.0  156.3  59.9  263.2       
 
**Registered            number: 3768265**   
**98**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**13****Tangible fixed assets** (continued)    **Avecia Group plc****Consolidated as at December** **31, 2002**   **Land and****buildings** **Plant and****equipment** **Assets in****course of****construction** **Total**         **£** **million** **£** **million** **£** **million** **£** **million** ***Cost or valuation***             At beginning of year  88.6  370.4  23.9  482.9 Reclassifications  —  (1.4) 1.1  (0.3)Additions  3.9  7.7  34.1  45.7 Disposals  (36.3) (45.0) (5.0) (86.3)Transfers  9.2  7.5  (16.7) — Translation adjustments  (3.7) (9.9) (0.4) (14.0)      At end of year  61.7  329.3  37.0  428.0       ***Depreciation***             At beginning of year  10.2  70.9  —  81.1 Reclassifications  1.6  (1.9) —  (0.3)Charge for year  3.7  35.7  —  39.4 Impairment  —  8.6  —  8.6 Disposals  (11.6) (19.9) —  (31.5)Translation adjustments  (1.0) (4.4) —  (5.4)      At end of year  2.9  89.0  —  91.9       ***Net book value***             **At December** **31, 2002**  58.8  240.3  37.0  336.1       
 
**Registered            number: 3768265**   
**99**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**13****Tangible fixed assets** (continued)
The net book value of land and buildings comprises:
  **Avecia Group plc****Consolidated**   **December** **31,****2003** **December** **31,****2002**       **£** **million** **£** **million**       Freehold  46.7  58.5 Long leasehold  0.3  0.3 Short leasehold   —  —        47.0  58.8     
The cost of land and buildings includes £40.6 million of depreciable assets at December 31, 2003 *(2002: £44.8* *million).*

Included in the total net book value of land and buildings is £0.4 million in respect of assets held under finance leases at December 31, 2003 *(2002: £0.9* *million)*. Depreciation for the year ended December 31, 2003 on these assets was £0.3 million *(2002: £0.3* *million)*. In respect of plant and equipment the net book value of assets held under finance leases is £5.4 million *(2002: £5.5* *million)*. Depreciation on these assets was £3.3 million *(2002: £2.2* *million).*

Depreciation was not charged on land with a cost of £6.4 million included in land and buildings during the year ended December 31, 2003 *(2002: £10.9* *million).*

Where applicable, the impairment charged during the year was calculated with reference to value in use of the assets using a discount rate of 10%.

 
**Registered            number: 3768265**   
**100**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**14****Fixed asset investments**    **Avecia Group plc****Consolidated as at****December** **31,****2003**      **Investments in****joint ventures**      **£** **million** ***Cost***    At beginning of year    Goodwill  15.5 Exchange movements on goodwill  10.6 Share of net assets  (1.3) Translation adjustments   (0.5) Capital contributions   (0.4)    At end of year  23.9      ***Share of post acquisition reserves***    At beginning of year  (0.4) Retained profits less losses  2.7 Dividends received  (2.6)    At end of year  (0.3)    ***Amortization***    At beginning of year  (3.8) Charged for the year  (1.0)    At end of year  (4.8)    ***Net book value***    **At December** **31, 2003**  **18.8**    At December 31, 2002  21.8    
Net book value of £18.8 million comprises net assets of £9.4 million and goodwill of £9.4 million.

 
**Registered            number: 3768265**   
**101**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**14****Fixed asset investments** (continued)    **Avecia Group plc****Consolidated as at December** **31,****2002**   **Investments in****joint ventures**   **£** **million**      ***Cost***    At beginning of year    Goodwill  17.1 Exchange movements on goodwill  (1.6)Share of net assets  11.9 Translation adjustments   (0.5)Capital contributions   (0.9)   At end of year  26.0      ***Share of post acquisition reserves***    At beginning of year  0.9 Retained profits less losses  3.3 Dividends received  (4.6)   At end of year  (0.4)        ***Amortization***    At beginning of year  (2.7)Charged for the year  (1.1)   At end of year  (3.8)        ***Net book value***    **At December** **31, 2002**  **21.8**    At December 31, 2001  27.2    
 
**Registered            number: 3768265**   
**102**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**14****Fixed asset investments**(continued)
The principal undertakings of Avecia Group plc are as follows.
   **Country of****incorporation**  **Principal****activity**  **Percentage of equity owned**                         ***Subsidiary undertakings***          Avecia Corporation Limited  UK  Holding company  100%* Avecia Investments Limited  UK  Holding company  100%* Avecia UK Holdings Limited  UK  Holding company  100%* Avecia Limited  UK  Chemical manufacture  100%* Avecia Holdings BV  The Netherlands  Holding company  100%* Avecia BV  The Netherlands  Chemical manufacture  100%* Avecia Inc.  USA  Chemical manufacture  100%* Avecia Holdings Inc.  USA  Holding company  100%* Torcan Chemical Limited  Canada  Chemical manufacture  100%* NeoResins Inc.  USA  Chemical manufacture  100%* Avecia Biotechnology Inc.  USA  Chemical manufacture  100%* Avecia Spain SL  Spain  Chemical manufacture  100%*            ***Joint ventures***                     Image Polymers Europe  UK  Chemical manufacture  50%* Image Polymers Company  USA  Chemical manufacture  50%*            *All ordinary shares held.
Under the terms of certain financing agreements, distribution by subsidiary undertakings beyond Avecia Investments Limited are restricted to specific purposes.

 
**Registered            number: 3768265**   
**103**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**14****Fixed asset investments**(continued) ***Joint ventures***
The following information is relevant to an understanding of the investments in joint ventures.

The amounts included in respect of joint ventures comprise the following:
  **Avecia Group plc****Consolidated**      **As at/period ended****December** **31,** **As at/period ended****December** **31,** **As at/period ended****December** **31,**   **2003** **2002** **2001**        **£** **million** **£** **million** **£** **million**         Share of turnover of joint ventures  12.3  13.5  11.5      Share of assets  11.0  11.6  13.9 Share of liabilities  (1.6) (1.5) (1.1)     Share of net assets  9.4  10.1  12.8      
The net book value of joint ventures as disclosed on the balance sheet includes goodwill of £9.4 million at December 31, 2003 *(2002: £11.7* *million)*.

 
**Registered            number: 3768265**   
**104**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(continued)*

 
**15****Stocks**    **Avecia Group plc Consolidated**      **December 31,** **December 31,**   **2003** **2002**       **£** **million** **£** **million**         Raw materials and consumables  30.5  34.8 Work in progress  8.8  8.5 Finished goods and goods for resale  35.6  40.5        74.9  83.8     
Stock is stated net of provisions of £3.8 million at December 31, 2003, (*2002: £4.0* *million*).
**16****Debtors**    **Avecia Group plc Consolidated**      **December 31,** **December 31,**   **2003** **2002**       **£** **million** **Restated****£** **million**         Trade debtors (net of provisions for bad debts)  61.0  80.4 Other debtors  7.9  28.5 Prepayments and accrued income  5.9  5.4 Amounts owed by parent undertakings  17.2  17.3 Amounts receivable from joint ventures  0.8  0.9        92.8  132.5     
Total debtors include trade debtors of £nil million, other debtors of £0.8 million, prepayments and accrued income of £nil million and pensions prepayments of £nil million due after more than one year at December 31, 2003. At December 31, 2002 the comparative amounts were £1.3 million, £1.3 million, £0.3 million and £nil million respectively. Amounts owed by parent undertakings are due after more than one year and do not bear interest.

At December 31, 2003, debtors of £12.5 million *(2002: £31.0 million)* were in respect of sales made by the US businesses.
**Provision for bad and doubtful debts**   **Avecia Group plc Consolidated**      **December** **31,** **December** **31,** **December** **31,**   **2003** **2002** **2001**        **£** **million** **£** **million** **£** **million** **Provision for bad and doubtful debts**          At beginning of year  4.3  7.6  6.4 (Credit)/Charge for period  (2.3) 2.5  2.9 Amount utilized and other movements  (0.2) (5.8) (1.7)                 At end of year  1.8  4.3  7.6      
 
**Registered            number: 3768265**   
**105**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**17****Creditors: amounts falling due within one year**    **Avecia Group plc Consolidated**   **December** **31,** **December** **31,**   **2003** **2002**         **Restated**   **£** **million** **£** **million**         Bank loans and overdrafts (see note 19)  70.0  26.4 Obligations under finance leases and hire purchase contracts (see note 19)  0.7  0.7 Trade creditors  55.5  53.6 Taxation and social security  8.8  9.3 Other creditors  4.9  6.3 Accruals and deferred income  25.6  29.7        165.5  126.0     
The weighted average interest rate for short-term borrowings, before interest hedging, at December 31, 2003 was 5.4% *(2002:5.56%)*.

Bank loans at December 31, 2003 are shown net of finance costs of £4.2 million *(2002: £4.2 million)* which are being amortized over the life of the debt.
**18****Creditors: amounts falling due after more than one year**    **Avecia Group plc Consolidated**   **December** **31,** **December** **31,**   **2003** **2002**         **Restated**   **£** **million** **£** **million**         Bank loans and overdrafts (see note 19)  132.8  210.3 Other loans (see note 19)  298.3  324.5 Amounts owed to related undertakings   2.2  2.2 Obligations under finance leases and hire purchase contracts (see note 19)  4.6  5.6 Other creditors  1.3  — Accruals and deferred income  1.4  1.1        440.6  543.7     
Bank loans and other loans as at    December 31, 2003 are shown net of finance costs of £12.0 million *(2002: £16.2 million)* which    are being amortized over the life of the debt.

 
**Registered            number: 3768265**   
**106**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management** **Analysis of debt shown net of unamortized issuance costs**   **Avecia Group plc Consolidated**   **Gross repayable** **Net of fees**   **December** **31,** **December** **31,**   **2003** **2003**       **£** **million** **£** **million** Debt can be analyzed as falling due:       In one year or less, or on demand  74.1  70.0 Between one and two years  38.6  34.4 Between two and three years  43.4  40.4 Between three and four years  36.6  34.4 Between four and five years  18.3  16.5 In five years or more  306.2  305.3        517.2  501.0     
Amounts repayable in more than five years:
  **Gross repayable****December** **31,** **Net of fees****December** **31,**   **2003** **2003**       **£** **million** **£** **million**         High Yield Bonds  306.2  305.3        306.2  305.3     
 
**Registered            number: 3768265**   
**107**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management** (continued)    **Avecia Group plc Consolidated**   **Gross repayable****December** **31,** **Net of fees****December** **31,**   **2002** **2002**       **£** **million** **£** **million** Debt can be analyzed as falling due:       In one year or less, or on demand  30.6  26.4 Between one and two years  33.8  29.6 Between two and three years  45.1  40.9 Between three and four years  52.4  49.3 Between four and five years  53.8  51.8 In five years or more  365.9  363.2        581.6  561.2     
Amounts repayable in more than five years:
  **Gross repayable****December** **31,** **Net of fees****December** **31,**   **2002** **2002**       **£** **million** **£** **million**         Term A Loan  —  — Term B Loan  —  — Term C Loan  28.9  28.8 High Yield Bonds  337.0  334.4        365.9  363.2      *Term Debt*
Debt is repayable between 2004 and 2008. Approximately 86% (*2002: 60%*) of the term debt is fixed or capped at rates between 4.0% (*2002: 4.0%*) and 6.5% (*2002: 6.5%*). The balance carries interest at LIBOR plus a margin of between 2% and 3%.
*High Yield Bond*
The High Yield Bond is repayable in 2009 and interest is fixed at 11%. The debt listed above is shown in order of priority. The difference between net and gross repayable is unamortised fees.

 
**Registered            number: 3768265**   
**108**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued) **Debt covenants and restrictions** *Term loans*
Under the conditions of the term loans entered into by the group, Avecia Corporation Limited, a wholly owned subsidiary of Avecia Group plc, and certain of its subsidiaries have guaranteed the obligations of each other. In addition, the various obligations under the credit agreement are secured by security interests created over certain of the assets of Avecia Corporation Limited and its subsidiaries.

The agreement entered into by Avecia Corporation Limited and Avecia Investments Limited with the lenders of the term loans contains customary events of default and various restrictive covenants. These covenants place restrictions on the actions of Avecia Investments Limited and its subsidiaries, in particular in relation to the payment of dividends and other specified payments to Avecia Corporation Limited or any of its holding companies, other than in certain specific circumstances. The credit agreement also contains financial covenants, including maintenance of financial ratios, including among others:
–a ratio of Consolidated EBITDA to Consolidated Net Interest Charges–a ratio of Adjusted Cash Flow to Relevant Expenditure–a ratio of Net Senior Debt to Consolidated EBITDA–a maximum limitation on capital expenditure. *High yield bond*
The high yield bond issued by Avecia Group plc is guaranteed by Avecia Corporation Limited. Payments under the guarantee will be subordinated to the guarantor’s payment of its obligations under the term loan agreements. Under the terms of the bond, Avecia Group plc and certain of its subsidiaries are subject to restrictions over the sale of assets unless certain, specified conditions are met.

In addition, Avecia Group plc has committed:
–that none of the restricted subsidiaries may declare or pay any dividend or other distribution on account of Avecia or any of its restricted subsidiaries’ equity interests unless certain, specified conditions are met;–not to purchase, redeem or otherwise acquire or retire any equity interest of itself or any intermediate holding company;–not to make any payment on or in respect of any subordinated debt with specified exceptions;–not to make any restricted investment;–to comply with specified restrictions over the incurrence of debt and issuance of preferred stock;–to comply with specified restrictions on merger, consolidation or sale of all or substantially all assets;–to comply with specified restrictions on transactions with affiliates;–to comply with specified restrictions on issuing guarantees of debt by restricted subsidiaries;–to comply with specified restrictions on designations of unrestricted subsidiaries.
 
**Registered            number: 3768265**   
**109**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued)
The maturity of obligations under finance leases and hire purchase contracts is as follows:
  **Avecia Group plc Consolidated**   **December** **31,****2003** **December** **31,****2002**       **£** **million** **£** **million**         Within one year  1.3  1.3 Between one and two years  1.1  1.2 Between two and three years  0.9  1.0 Between three and four years  0.8  0.8 Between four and five years  0.8  0.8 Over five years  1.9  2.7        6.8  7.8 Less future finance charges  (1.4) (1.5)       5.4  6.3     
At December 31, 2003, £132.7 million    (*2002: £207.5* *million*) of borrowings falling due    after more than one year were secured on assets of the group.
**Operations**
The Group’s funding, liquidity and exposure to interest rates and foreign exchange rate are managed by the Group’s treasury department.

The Group holds or issues financial instruments for two main purposes:
•to finance its operations;•to manage the interest rate and currency risks arising from its operations and from its sources of finances.
In addition, various financial instruments – for example, trade debtors, trade creditors, accruals and pre-payments – arise directly from the Group’s operations.

The Group finances its operations by a mixture of bank borrowings and high yield bonds. The Group’s long term loans are raised centrally by Group finance companies which fund operating subsidiaries, on commercial terms, all of which are included in the consolidated financial statements. The Group borrows in the major global debt markets in a range of currencies at both fixed and floating rates of interest, using derivatives where appropriate to generate the desired interest rate profile. The derivatives used for this purpose are principally interest rate swaps and interest rate caps.

The main risks arising from the Group’s financial instruments are interest rate risk, liquidity risk, foreign currency risk and market price risk. The board reviews and agrees policies for managing each of these risks and they are summarized below. These policies have remained unchanged since incorporation.

Financial instruments comprise net borrowings together with other instruments deemed to be financial instruments under FRS 13.

 
**Registered            number: 3768265**   
**110**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued) **Finance and interest rate risk**
The group’s policy is to manage exposure to interest rate fluctuations on its borrowings and deposits by using interest rate swaps and interest rate caps. The group’s policy is to keep at least 50 per cent of net external debt at fixed or capped rates of interest for the period of the borrowing. At the year-end, after taking account of interest rate swaps, the proportion of the group’s borrowings at fixed rates was 72 per cent (*2002: 64 per cent*). In addition, 23 per cent (*2002: 19 per cent*) of the group’s borrowings were floating rate but were covered by interest rate caps.
**Liquidity risk**
Group policy is to match currency cash expenditure with currency cash income subject to the existence of a free market for that currency’s debt and differences in funding costs between markets. Group borrowings comprise bank debt £160.4 million (*2002: £235.7* *million*) which is due to be repaid by June 2008 and a High Yield Bond £296.9 million (*2002: £325.5* *million*) due 2009, both shown net of unamortized fees. 6 per cent (*2002: 5 per cent*) of the group’s total borrowings at the year end will become due in the next 12 months, 87 per cent (*2002: 90 per cent*) in more than two years and 67 per cent (*2002: 65 per cent*) will become due in more than five years.

At December 31, 2003, the group also had undrawn committed borrowing facilities of £31.0 million (*2001: £98.0* *million*). Commitment fees are paid on the undrawn portion of these facilities.
**Currency risk**
The group publishes its financial statements in pounds sterling and conducts businesses in many foreign currencies. As a result, it is subject to foreign currency exchange risk due to exchange rate movements which will affect the group’s transaction costs and revenues, and the translation of the results and underlying net assets of its subsidiaries. By holding borrowings in foreign currencies, the group hedges a substantial portion of its exposure to fluctuations on the translation into pounds sterling of its foreign currency net assets.

The group hedges, on a rolling 12 month basis, the translation of a proportion of its forecast future net cash flow denominated in US Dollars (50%), European currencies (50%) and Japanese Yen (75%) with forward foreign currency contracts. This limits in part the transactional exposure of the group’s net cash flow to movements in exchange rates. The gain or loss on the hedge is recognized at the same time as the underlying transaction.

At December 31, 2003 the group had £49.3 million of outstanding gross foreign exchange contracts as a result of the transaction exposure cover outlined above. Of the total £32.0 million were to sell US Dollars, £15.2 million were to sell Japanese Yen, £2.1 million were to buy US Dollars.

At December 31, 2002 the group had £59.6 million of outstanding gross foreign exchange contracts as a result of the transaction exposure cover outlined above. Of the total, £36.5 million were to sell US Dollars, £16.4 million to sell Japanese Yen, £6.7 million were to buy US Dollars.

 
**Registered            number: 3768265**   
**111**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management** (continued)
**Interest rate risk profile of financial liabilities and assets**

After taking account of interest rate swaps and caps, the currency and interest rate profile of the financial liabilities and assets of the group at December 31, 2003 was as follows:
  **Floating****rate****interest** **Capped****rate****interest** **Fixed****rate****interest** **Zero****rated****interest** **Total** **Weighted****average****fixed****interest****rate** **Weighted****average****period for****which rate****is fixed** **Weighted****average****period for****which no****interest is****payable**             **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **%** **Years** **Years** **Financial liabilities**                         Sterling  5.4  —  —  1.7  7.1  —  —  11.4 US dollar  4.4  32.9  369.7  —  407.0  11.1  5.2  — Euro  26.6  63.6  —  —  90.2  —  —  —           Total  36.4  96.5  369.7  1.7  504.3  11.1  5.2  11.4           **Financial assets**                         Sterling  1.1  —  —  2.3  3.4          US dollar  0.8  —  —  —  0.8          Other  3.7  —  —  —  3.7                                                   Total  5.6  —  —  2.3  7.9                          
**As at December** **31, 2002 :**
  **Floating****rate****interest** **Capped****rate****interest** **Fixed****rate****interest** **Zero****rated****interest** **Total** **Weighted****average****fixed****interest****rate** **Weighted****average****period for****which rate****is fixed** **Weighted****average****period for****which no****interest is****payable**             **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **%** **Years** **Years** **Financial liabilities**                         Sterling  6.3  —  —  16.4  22.7  —  —  11.5 US dollar  32.2  36.2  396.8  —  465.2  11.0  6.2  — Euro  60.8  70.2  —  —  131.0  —  —  —           Total  99.3  106.4  396.8  16.4  618.9  11.0  6.2  11.5           **Financial assets**                         Sterling  (5.9) —  —  3.7  (2.2)       0.5 US dollar  14.2  —  —  —  14.2        — Other  7.9  —  —  —  7.9        —               Total  16.2  —  —  3.7  19.9        0.5               
 
**Registered            number: 3768265**   
**112**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued)
The floating rate financial liabilities comprise bank borrowings bearing interest at rates fixed six months in advance by reference to the six month LIBOR.

The financial assets include cash balances placed on money market at call.

At December 31, 2003 the group had a US dollar interest rate swap to pay fixed with a notional of £32.9 million. The interest rate is 6.5%. The remaining maturity of the swap is 0.5 years. In addition, at December 31, 2003 the group had a £63.6 million Euro interest cap in place at 4% and a £32.9 million US Dollar cap at 6.5%.
**Currency exposures**
At December 31, 2003, the net monetary assets and liabilities denominated in currencies other than the functional currencies of the group companies (other than certain non-sterling borrowings treated as hedges of net investments in overseas operations), were as follows:
        **Functional currency of group operation** **Avecia Group plc Consolidated****Net foreign currency monetary assets/(liabilities)**  **Sterling** **US dollar** **Euro** **Japanese yen** **Other** **Total**           **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                     Sterling  —  (275.5) 4.0  1.6  0.3  (269.6) US dollar  —  65.1  —  —  —  65.1 Euro  0.7  (0.8) 10.6  —  —  10.5 Japanese yen  —  —  —  —  —  — Other  —  —  —  —  —  —         Total  0.7  (211.2) 14.6  1.6  0.3  (194.0)         **As at December** **31, 2002**         **Functional currency of group operation** **Avecia Group plc Consolidated****Net foreign currency monetary assets/(liabilities)**  **Sterling** **US dollar** **Euro** **Japanese yen** **Other** **Total**           **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                     Sterling  —  (233.7) (11.4) 4.8  0.9  (239.4) US dollar  —  —  —  —  —  — Euro  0.8  2.0  —  —  —  2.8 Japanese yen  —  —  —  —  —  — Other  —  0.8  —  —  2.0  2.8         Total  0.8  (230.9) (11.4) 4.8  2.9  (233.8)        
 
**Registered            number: 3768265**   
**113**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued) **Maturity of financial liabilities**
The maturity profile of the group’s financial liabilities at December 31, 2003 was as follows:
  **Avecia Group plc****Consolidated**      **Gross****repayable** **Net of fees**       **£** **million** **£** **million**         In one year or less, or on demand  31.4  26.9 In more than one year but not more than two years  39.8  35.2 In more than two years but not more than five years  100.7  93.2 In more than five years  351.1  349.0        523.0  504.3     
The above figures include preference shares, the redemption of which is mandatory on July 1, 2010. They may, however, be redeemed at the option of the company on or after January 1, 2005 or earlier on certain public equity offerings at a redemption value equal to the liquidation preference value ($25 per share) plus all accumulated and unpaid dividends to the date of redemption.

 
**Registered            number: 3768265**   
**114**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued)
The maturity profile of the group’s financial liabilities at December 31, 2002 was as follows:
  **Avecia Group plc****Consolidated**      **Gross repayable** **Net of fees**       **£** **million** **£** **million**         In one year or less, or on demand  31.9  27.4 In more than one year but not more than two years  35.0  30.6 In more than two years but not more than five years  153.9  143.9 In more than five years  420.8  417.0        641.6  618.9     
The above figures include preference shares, the redemption of which is mandatory on July 1, 2010. They may, however, be redeemed at the option of the company on or after January 1, 2005 or earlier on certain public equity offerings at a redemption value equal to the liquidation preference value ($25 per share) plus all accumulated and unpaid dividends to the date of redemption.
**Credit risk and market risk**
The above financial instruments are subject to credit and market risk. Avecia contains credit risk by ongoing review procedures. All financial instruments are transacted with commercial banks. The notional principal values of balance sheet financial instruments do not represent amounts exchanged by the parties and are not a measure of the credit risk to the group of these instruments. The credit risk of these instruments is limited to the positive fair values of such contracts.

Market risk is the sensitivity of the value of financial instruments to changes in related currency and interest rates. The group is not exposed to material market risk because gains and losses on the derivative financial instruments are largely offset by gains and losses on the underlying assets, liabilities and transactions subject to hedge.
**Borrowing facilities**
The group has various borrowing facilities available to it. The undrawn committed facilities available at December 31, 2003 were as follows:
  **December** **31,****2003** **December** **31,****2002**       **£** **million** **£** **million**         Expiring in one year or less  —  — Expiring in more than one year but not more than two years  —  — Expiring in more than two years  31.0  98.0     Total  31.0  98.0     
 
**Registered            number: 3768265**   
**115**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued) **Terms**
The facility was set up under normal banking conditions.
**Fees paid**
The arrangement fees incurred on setting up the facilities are being amortized over the terms of the loans. Commitment fees of 0.5 per cent are charged on the undrawn facility.
**Conditions under which commitments may be withdrawn**
Default under the conditions of the facility may cause the commitments to be withdrawn. This includes any default on the covenants in place.
**Fair values of financial assets and financial liabilities**
Set out below is a comparison by category of book values and fair values of all the group’s financial assets and financial liabilities as at December 31, 2003.
  **Book value** **Fair value**       **£** **million** **£** **million** **Primary financial instruments held or issued to finance the group’s operations:**       Short term borrowings and current portion of long term borrowings  (26.0) (26.0)Long term borrowings  (431.0) (402.7)Finance lease and other   (57.9) (79.1)Other financial assets  2.0  2.0 Cash at bank and in hand  8.0  5.6 **Derivative financial instruments held to manage the interest rate:**       Interest rate swaps and similar instruments – gains  —  — Interest rate swaps and similar instruments – losses  —  (0.9)Interest rate caps and collars – gains  0.3  — Interest rate caps and collars – losses  —  — **Derivative financial instruments held or issued to hedge the currency exposure on expected future net cash flow:**       Forward foreign currency contracts – gains  —  4.9 Forward          foreign currency contracts – losses  —  (0.4)       (504.6) (496.6)    
 
**Registered            number: 3768265**   
**116**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**19****Borrowings, financial instruments and risk management**(continued)
Set out below is a comparison by category of book values and fair values of all the group’s financial assets and financial liabilities as at December 31, 2002.
  **Book value** **Fair value**       **£** **million** **£** **million** **Primary financial instruments held or issued to finance the group’s operations:**       Short term borrowings and current portion of long term borrowings  (26.4) (26.4)Long term borrowings  (534.8) (470.9)Finance lease and other   (58.8) (84.2)Other financial assets  2.8  2.8 Cash at bank and in hand  16.2  16.2 **Derivative financial instruments held to manage the interest rate:**       Interest rate swaps and similar instruments – gains  —  — Interest rate swaps and similar instruments – losses  —  (2.7)Interest rate caps and collars – gains  0.9  — Interest rate caps and collars – losses  —  — **Derivative financial instruments held or issued to hedge the currency exposure on expected future net cash flow:**       Forward foreign currency contracts – gains  —  2.8 Forward foreign currency contracts – losses  —  (0.8)       (600.1) (563.2)    
Market values have been used to determine the fair value of forward foreign currency contracts and all listed debt issued. The fair values of all other items have been calculated by discounting expected future cash flows at prevailing interest rates.

Fair value judgments and changes in market conditions and assumptions could significantly affect these estimates. The disclosed values are those which are representative of fair values at the dates indicated. No financial instruments were held for the purposes of dealing or other financial instrument trading activities.
**Hedges**
As explained in the introduction, the group’s policy is to hedge the following exposures:
•Interest rate risk, using interest swaps and caps contracts;•Net cash flow, using forward foreign currency contracts.
Gains and losses on instruments used for hedging are not recognized until the exposure that is being hedged is itself recognized. Unrecognized gains and losses on instruments used for hedging, and the movements therein are as follows:
  **2003****Gains** **2003****Losses** **2003****Total net****gains/(losses)**        **£** **million** **£** **million** **£** **million**            Gains/(losses) arising in 2003 that were not recognized in 2003  4.6  (1.3) 3.3 Of which:          Gains/(losses) expected to be recognized in 2004  4.6  (1.3) 3.3 
 
**Registered            number: 3768265**   
**117**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**20****Provisions for liabilities and charges**    **Pensions and****similar****obligations** **Deferred****taxation** **Environmental****provisions** **Reorganization****and other****provisions** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                  At January 1, 2002  22.8  4.3  0.7  4.0  31.8 Acquisition  (1.6) —  —  —  (1.6)Utilized during year  2.6   4.4  —  10.7  17.7 Charge for the year  (6.0) (4.0) (0.2) (2.7) (12.9)Exchange  (1.4) —  —  —  (1.4)       At December 31, 2002  16.4  4.7  0.5  12.0  33.6        Impact of adopting FRS17  (15.3) —  —  —  (15.3)       December 31, 2002 restated and                 January 1, 2003  1.1  4.7  0.5  12.0  18.3 Utilized during year  0.1  —  (0.2) (11.1) (11.2)Charge for the year  0.1  0.1  0.1  (0.1) 0.2 Other movements  (0.1) —  —  (0.3) (0.4)Exchange  —  0.4  0.1  0.1  0.6        At December 31, 2003  1.2  5.2  0.5  0.6  7.5        
Included in the provision for pensions and similar obligations at December 31, 2003 is an amount of £nil million (*2002: £9.5* *million*) in respect of provisions for post-retirement benefits other than pensions. The reorganization and other provisions primarily relate to severance costs.

 
**Registered            number: 3768265**   
**118**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**20****Provision for liabilities and charges**(continued)
The amounts of deferred taxation accounted for in the Group balance sheet and the full potential amounts of deferred taxation comprised the following deferred tax liabilities and assets at December 31, 2003:
  **Avecia Group plc****Consolidated**   **December** **31, 2003**   **Provision for****deferred tax** **Not accounted for****deferred tax** **Full provision for****deferred tax**        **£** **million** **£** **million** **£** **million** ***Deferred tax liabilities***          Difference between accumulated depreciation and amortization and capital allowances  2.3  —  2.3 Other timing differences  2.9  —  2.9         5.2  —  5.2      ***Deferred tax asset***          Tax losses for future utilization  —  81.0  81.0      Net deferred tax (liability)/asset  (5.2) 81.0  75.8                   **Avecia Group plc****Consolidated**   **December** **31,          2002**   **Provision for****deferred tax** **Not accounted for****deferred tax** **Full provision for****deferred tax**        **£** **million** **£** **million** **£** **million** ***Deferred tax liabilities***          Difference between accumulated depreciation and amortization and capital allowances  2.1  —  2.1 Other timing differences  2.6  —  2.6         4.7  —  4.7      ***Deferred tax asset***          Tax losses for future utilization  —  71.3  71.3      Net deferred tax (liability)/asset  (4.7) 71.3  66.6      
Deferred tax assets which are not accounted for represent deferred tax assets (principally net operating losses) for which an off setting valuation allowance has been made in full.

 
**Registered            number: 3768265**   
**119**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(continued)*

 
**20****Provision for liabilities and charges**(continued)    **Avecia Group plc****Consolidated**   **December** **31,****2003** **December** **31,****2002**       **£** **million** **£** **million** Deferred taxation provision movement       At beginning of period  4.7  1.5 Profit and loss account  0.2  4.4 Elimination of Stahl units  —  (1.2) Exchange Differences  0.3  —     At end of period   5.2  4.7     
No deferred tax provision has been made in respect of UK corporation tax and foreign withholding tax on £64.1 million of accumulated undistributed reserves in foreign subsidiaries as at December 31, 2003. The reserves are considered to be permanently invested in the businesses, no binding agreements have been entered into in respect of the distribution of the reserves, and the reserves would not be subject to UK corporation tax and foreign withholding tax until distributed. If the reserves were not considered to be permanently invested then provision would be required under US GAAP for approximately £0.4 million of foreign withholding tax.
**21****Acquisitions**
In 2003 the group made a deferred payment of £1.9 million for the acquisition of the remaining 85 per cent of Covion Organic Semiconductors Gmbh which took place on December 31, 2001.

There were no other material acquisitions during the year.

 
**Registered            number: 3768265** **120**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**22****Called up share capital**    **Avecia Group plc****Consolidated**   **December** **31, 2003** **December** **31, 2002**      **Number of****shares** **Nominal****value of****shares** **Number of****shares** **Nominal****value of****shares**     **£000**   **£000** ***Authorized***             Equity: Ordinary shares of £1.00 each  400,000,000  400,000  400,000,000  400,000 Non-equity Pay-in-kind (PIK) 16% cumulative redeemable preference shares of $1.00 each  3,500,000  2,222  3,500,000  2,222          403,500,000  402,222  403,500,000  402,222       ***Allotted, called up and fully paid***             Equity: Ordinary shares of £1.00 each  329,100,001  329,100  329,100,001  329,100 Non-equity Pay-in-kind (PIK) 16% cumulative redeemable preference shares of $1.00 each  2,591,298  1,470  2,221,621  1,386                        331,691,298  330,570  331,321,622  330,486        *Redeemable preference shares*
The redemption of preference shares is mandatory on July 1, 2010 but may be redeemed at the option of the Company on or after January 1, 2005 or earlier on certain public equity offerings at a redemption value equal to the liquidation preference value plus all accumulated and unpaid dividends to the date of redemption. On a winding up they would rank in priority to ordinary shares. Up to July 1, 2004 the company may issue further PIK preference shares instead of a cash dividend (based on the liquidated preference amount of $25 per share). Subsequent to July 1, 2004 the dividend must be paid in cash. The PIK preference shares have no voting rights at meetings of the ordinary shareholders and attract a dividend of 16 per cent. The carrying value of the preferred shares is being increased from the date of issue to the mandatory redemption date, by the interest method, such that the carrying value at the mandatory redemption date will equal the redemption value of $25 per share. The accretion for 2003 was £0.2 million (2002 £0.3 million).

 
**Registered            number: 3768265** **121**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**23 Share premium and reserves**   **Avecia Group plc — Consolidated for the year ended December** **31, 2003**   **Equity share****capital** **Non-equity****share capital** **Shares****to be****issued** **Share****premium****account** **Profit****and loss****account** **Total**           **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                     At 1 January 2002 as previously stated  329.1  1.3  2.7  16.4  (77.1) 272.4 Prior Year Adjustment (FRS 17)  —  —  —  —  (38.3) (38.3)        At 1 January 2002 restated  329.1  1.3  2.7  16.4  (115.4) 234.1 Loss for year  —  —  —  —  (43.0) (43.0)Appropriation  —  —  —  —  (6.0) (6.0)Foreign exchange   —  (0.1) (0.1) (0.9) (9.0) (10.1)Amortization of share issue costs  —  —  —  0.4  —  0.4 Non-equity dividend  —  —  5.7  —  —  5.7 Reserve reclassification  —  —  —  (6.0) 6.0  — Shares issued in period  —  0.2  (5.5) 5.3  —  — Gains/(losses) recognized in pension scheme  —  —  —  —  (42.6) (42.6)        At 31 December 2002 restated  329.1  1.4  2.8  15.2  (210.0) 138.5                             At 31 December 2002 as previously stated  329.1  1.4  2.8  15.2  (129.1) 219.4 Impact of adopting FRS17  —  —  —  —  (80.9) (80.9)        At 31December 2002 restated and                   1 January 2003  329.1  1.4  2.8  15.2  (210.0) 138.5 Loss for year  —  —  —  —  (94.5) (94.5)Appropriation  —  —  —  —  (6.4) (6.4)Foreign exchange   —  (0.1) (0.1) (1.6) 1.6  (0.2)Amortization of share issue costs  —  —  —  0.3  —  0.3 Non-equity dividend  —  —  6.1  —  —  6.1 Reserve reclassification  —  —  —  (6.1) 6.1  — Shares issued in period  —  0.2  (5.8) 5.6  —  — Gains/(losses) recognized in pension scheme  —  —  —  —  (25.1)  (25.1)                            At 31 December 2003  329.1  1.5  3.0  13.4  (328.3) 18.7           **24****Minority interests**           **Avecia            Group plc – Consolidated** **For the year****ended****December** **31,****2003** **For the year****ended****December** **31,****2002**     **£** **million** **£** **million**         At beginning of year  —  1.1 Disposal of interest  —  (1.1)    At end of year  —  —     
 
**Registered            number: 3768265** **122**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**25****Contingent liabilities and contingent assets** ***Environmental***
The group has environmental liabilities at some of its current or former sites and is subject to contingencies pursuant to laws and regulations which in the future may require it to take action to correct the effects on the environment of the prior disposal, release or escape of chemical substances. Sites which were formerly part of the specialty chemicals business of the AstraZeneca group but which were not in operation at the date of the group’s acquisition of the business in June 1999 were not transferred to the group.

An Environmental Deed of Covenant entered into by companies in the AstraZeneca group, notably Zeneca Limited (as a principal seller of the business to the group) and AstraZeneca plc (as guarantor), on the group’s acquisition of AstraZeneca’s specialty chemicals business, provides certain indemnities to and by group companies for environmental liabilities and costs arising from events or circumstances existing prior to the acquisition. These include liabilities relating to or arising out of pre-acquisition contamination at sites which were transferred to group companies in 1999 but which have subsequently been disposed of, notably at the St. Clair du Rhone site, France and the Mount Pleasant site, Tennessee. These also include historic liabilities arising on any sites previously owned by companies acquired by the group in the course of the acquisition transaction but where the sites in question were not themselves part of the acquisition transaction. The liability of the AstraZeneca group to indemnify group companies in respect of these matters is, subject to certain exceptions, subject to maximum caps of liability, de minimis levels of liability, time limits for claims to be made and/ or contributions by group companies. Where time limits or caps on liability apply, on the expiry of the relevant time limit or if the environmental liabilities and costs exceed the relevant cap, the environmental liabilities and costs, or excess thereof, would be the responsibility of group companies. On the disposal of relevant businesses out of the group, where purchasers have assumed liabilities which may be subject to indemnity from the AstraZeneca group under the Environmental Deed or which may otherwise be the responsibility of group companies under the deed, the benefits and obligations under the Environmental Deed have, insofar as they relate to the sold businesses or sites, been assigned to the purchasers subject to appropriate limitations on the maximum amounts which the purchasers may claim under the Environmental Deed.

While the outcome of some of these matters cannot be readily foreseen, the directors believe that they will be disposed of without material effect on the financial position as shown in these consolidated financial statements.

The ultimate requirement for remediation work and its cost are difficult to estimate. However, where such costs are not within the scope of the indemnities provided by the deed of covenant referred to above, and where such costs are deemed probable and identifiable, provision has been made in the financial statements.
***Litigation and other claims***
Various companies in the group are parties to legal actions and claims by third parties, regulatory and fiscal authorities. While the outcome of some of these matters cannot be readily foreseen, the directors believe that they will be disposed of without material effect on the financial position as shown in these consolidated financial statements.
*Excise Duties Inspection, Spain*
During 2003, the Spanish tax authority carried out a tax inspection of the quantity of alcohol used by Avecia Spain exempt from excise duties, compared with its authorization. The period covered was 1999 to 2002. The tax inspector came to the view that the Company had exceeded its authority limit for each year and issued an assessment for the excise duty arising from that excess. The final amount of the assessment is €4.2 million. The Company has appealed against the assessment and in support of the appeal has arranged a bank guarantee for the amount of the assessment. The Company has been advised that there are good grounds for pursuing this appeal firstly to the Tax Court and if the decision there is unfavourable, to the Judicial Courts. This process is expected to take many months.

 
**Registered            number: 3768265** **123**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**25****Contingent liabilities and contingent assets**(continued)
A provisional claim has been made to AstraZeneca under the provisions of the Iliad Tax Deed for the period prior to June 30, 1999 covered by the assessment.
**26****Commitments**  (a)Capital commitments of the group at the end of the financial period, for which no provision has been made, are as follows:    **Avecia Group plc Consolidated**   **December** **31,****2003** **December** **31,****2002**       **£** **million** **£** **million**         Contracted capital commitments  4.3  5.8       (b)Annual commitments under non-cancellable operating leases are as follows:    **Avecia Group plc Consolidated**   **December** **31, 2003** **December** **31, 2002**   **Land and buildings** **Other** **Land and buildings** **Other**         **£** **million** **£** **million** **£** **million** **£** **million** Operating leases which expire:             Within one year  —  —  0.9  — In the second to fifth years inclusive  0.9  0.2  1.2  — After five years  3.0  —  —  —          3.9  0.2  2.1  —       
The future minimum lease payments under operating and finance leases, including finance charges, were as follows:
  **Operating leases** **Finance leases**   **Avecia Group plc****Consolidated** **Avecia Group plc****Consolidated**   **December** **31,****2003** **December** **31,****2002** **December** **31,****2003** **December** **31,****2002**         **£** **million** **£** **million** **£** **million** **£** **million**               Due in one year or less  0.8  0.9  0.9  1.1 Due between one and two years  0.8  0.7  0.8  1.0 Due between two and three years  0.5  0.5  0.6  0.8 Due between three and four years  0.5  —  0.6  0.7 Due between four and five years  0.5  —  0.7  0.6 Due in five years or more  1.1  —  1.8  2.1          4.2  2.1  5.4  6.3       
There were no commitments (*2002: £nil*) under finance leases at the balance sheet date that were due to commence thereafter.

 
**Registered            number: 3768265** **124**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension scheme**
The Avecia group participates in retirement plans, which cover the majority of its employees. These plans are either defined contribution, where the level of company contribution is fixed at a set level or percentage of employees pay, or defined benefit, where benefits are based on employees’ years of service and average final remunerations. In general all plans are funded through separate trustee-administered funds. The pension cost for the main defined benefit plans is established in accordance with the advice of independent qualified actuaries based on valuations undertaken on varying dates. There are material plans in the UK, the US and the Netherlands.

The Company has adopted FRS17 in full for the first time in the financial statements for the year ended December 31, 2003. In accordance with the Standard, gains and losses arising on the initial recognition of items in the Primary Statements have been dealt with as Prior Period Adjustments in accordance with FRS3.
*UK*
An actuarial valuation was carried out as at March 31, 2003 using a market-led approach. The assets are taken at market value with the liabilities valued using financial assumptions derived from market yields on Government Fixed Interest and Index Linked gilts at the valuation date. The significant assumptions used in this valuation were UK price inflation of 2.5 per cent pa, investment returns of 6.5 per cent pa (pre-retirement) and 5.0 per cent pa (post-retirement), salary increases of 3.5 per cent pa and pension increases of 2.5 per cent pa. The market value of the fund’s assets was £109.6 million and represented 64 per cent of the accrued liabilities at that date allowing for projected future salary increases. The next valuation will be as at March 2006.

The contribution rate currently payable by the employer is 14.5 per cent of pensionable salaries plus special contributions of £480,000 per month. Employees pay varying levels of contribution in accordance with the rules and the current average is 3.6 per cent of pensionable salaries.

Avecia’s investment policy for the UK pension scheme is to consider a full range of asset classes, the risks and rewards of alternative asset allocation strategies, the suitability of each asset class in the planned asset allocation strategy, and the need for appropriate diversification. It is the trustee’s policy to delegate all day-to-day decisions about the investments that fall within each investment option to the fund manager.
*US*
In the US an actuarial valuation was carried out as at January 1, 2003. The significant assumptions used in this valuation were that the rate of return on investment would be 8.0 per cent pa, the rate of salary increases would be 5.0 per cent and pension increases 0 per cent pa. The market value of the plans’ assets at that date was $31.0 million. The primary reason for the decrease in market value of plans’ assets from $41.5 million as at January 1, 2002 was the transfer out of $8.4 million of trust assets in 2002 coincidental with the sale of Stahl. The January 1, 2003 market value of the plans’ assets represented 64 per cent of the accrued liabilities as at that date, based on salaries projected to the date of retirement or assumed earlier death or leaving service. There is a deficiency of $11.4 million on this funding level basis and the basis of the actuarial value of assets that is used in the US to determine employer contributions.

During the year $2.6 million was funded into the plan’s trust. It is anticipated that amounts will also be funded in 2004. Employer contributions are based on the minimum funding requirements of ERISA.
*Netherlands*
In the Netherlands an actuarial valuation    was carried out as at December 31, 2003. The value of assets was € 42.265 million,    which represents 107.4 per cent of the plan liabilities at that date. Total    contributions in 2003 were payable at a rate of 23.2 per cent of pensionable    salaries less  the state pension offset of € 15,973. In 2003 this was    approximately equivalent to 14.5 per cent of members’ pensionable salaries.    Contributions are currently payable by the employee at the rate of 2 per    cent between earnings limits of € 23,960 and € 43,065 and 7.5 per    cent of earnings above the € 43,065 limit. In 2003 this was equivalent    to approximately 1.8 per cent of gross pensionable salaries. Employer’s    contribution is approximately 12.7 per cent.

 
**Registered            number: 3768265** **125**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension Scheme**(continued)
Further additional payments have    been made by Avecia in 2003 for a total amount of € 1.48 million to close the gap between liabilities and assets because of a negative return on assets in 2001 and 2002. At the end of 2002 Stahl left the Avecia Pension fund and transferring liabilities for an amount of € 23.5 million to the Stahl Pension fund. Per January 1, 2004 we changed, after reached agreement with the stakeholders, the pension plan from a final pay into an average weighted system and furthermore increasedthe contribution from the employees to a higher level.
**Major Assumptions**   **2003****%** **2002****%** **2001****%**   **UK** **US** **Netherlands** **UK** **US** **Netherlands** **UK** **US** **Netherlands**                              Rate of general increase in salaries  3.80  4.25  3.00  3.80  4.25  3.00  4.00  5.50  3.00 Rate of increase to pensions in payment  2.70  —  2.00  2.40  —  2.00  2.50  —  2.00 Discount rate for scheme liabilities  5.40  6.25  5.45  5.50  6.75  5.60  5.80  6.00  5.40 Inflation  2.80  3.25  2.00  2.30  4.00  2.00  2.80  4.00  2.00 
The assets in the schemes and the expected rate of return were:
  **Long term****rate of return****expected****31 December****2003** **Value as at****31 December****2003** **Long term****rate of return****expected****31 December****2003** **Value as at****31 December****2003** **Long term****rate of return****expected****31 December****2003** **Value as at****31 December****2003**   **UK** **UK** **USA** **USA** **Netherlands** **Netherlands**           **% pa** **£** **million** **% pa** **£** **million** **% pa** **£** **million**                     Equities  7.8  122.5  10.5  8.9  8.3  11.3 Bonds  4.8  18.3  7.0  4.6  4.3  17.7 Cash  4.5  2.1  —  —  —  0.2               Market value of assets     142.9     13.5     29.2 Present value of scheme liabilities     (222.2)    (25.2)    (41.2)              Deficit     (79.3)    (11.7)    (12.0)              Deferred tax     —     —     (3.4) 
The Investment return is calculated using the expected rate of return for each asset class, taking into account assumptions on inflation and fund diversification. The return for each asset class is set with reference to current market yields and making assumptions regarding the expected return on equities in the long term.

 
**Registered            number: 3768265** **126**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension Scheme**(continued)    **Long term****rate of****return expected****31 December 2002** **Value as at****31 December****2002** **Long term****rate of****return expected****31 December****2002** **Value as at****31 December****2002** **Long term****rate of****return expected****31 December****2002** **Value as at****31 December****2002**   **UK** **UK** **USA** **USA** **Netherlands** **Netherlands**           **%          pa** **£m** **%          pa** **£m** **%          pa** **£m**                     Equities  7.5  92.5  11.0  11.0  8.5  7.1 Bonds  4.5  15.6  5.7  6.7  4.5  15.0 Cash  4.2  1.4  —  —  0.0  0.7               Market value of assets     109.5     17.7     22.8 Present value of scheme liabilities     (159.4)    (36.0)    (34.6)               Deficit     (49.9)    (18.3)    (11.8)               Deferred tax     —     —     (3.6) 
 
  **Long term****rate of****return expected****31 December 2002** **Value as at****31 December****2002** **Long term****rate of****return expected****31 December****2002** **Value as at****31 December****2002** **Long term****rate of****return expected****31 December****2002** **Value as at****31 December****2002**   **UK** **UK** **USA** **USA** **Netherlands** **Netherlands**           **%          pa** **£m** **%          pa** **£m** **%          pa** **£m**                     Equities  7.9  104.4  10.0  17.7  8.5  14.6 Bonds  4.9  15.6  7.3  10.9  5.0  15.9 Cash  4.9  4.1  —  —  —  — 
There were no assets relating to Other Post Retirement Benefits.

Movement in deficit during the year
  **Year ended 31 December 2003** **Year ended 31 December 2002**       **UK** **USA** **Netherlands** **Other PRB** **UK** **USA** **Netherlands** **Other PRB**             **£m** **£m** **£m** **£m** **£m** **£m** **£m** **£m**                           Deficit at start of year   (49.9) (18.3) (11.8) (13.9) (13.2) (13.5) (19.5) (14.0) Current service cost   (9.8) (1.3) (2.0) (0.5) (8.9) (1.5) (1.6) (0.5) Past service cost   (1.8) —  —  —  (0.5) —  —  — Company contributions   10.2  1.9  2.8  0.1  7.7  1.2  5.7  0.1 Other          financing (charge)/credit   (0.9) (0.4) (0.7) (0.7) 1.5  (0.2) (0.6) (0.7) Actuarial gain/(loss)  (27.1) (1.4) 0.7  (3.0) (36.5) (7.3) (3.3) (1.9) Exchange gain/(loss)  —  1.3  (1.0) 0.9  —  1.6  (0.5) 1.1 Gain/loss due to settlement/curtailment   —  6.5  —  6.9  —  1.4  8.0  2.0           Deficit at end of year   (79.3) (11.7) (12.0) (10.2) (49.9) (18.3) (11.8) (13.9)           
 
**Registered            number: 3768265** **127**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension Scheme**(continued)
Analysis of the amounts charged to operating profit :
  **Year ended 31 December 2003** **Year ended 31 December 2002**       **UK** **USA** **Netherlands** **Other          PRBS** **UK** **USA** **Netherlands** **Other PRB**             **£m** **£m** **£m** **£m** **£m** **£m** **£m** **£m**                           Current service cost   (9.8) (1.3) (2.0) (0.5) (8.9) (1.5) (1.6) (0.5) Past service cost  (1.8) —  —  —  (0.5) —  —  —              (11.6) (1.3) (2.0) (0.5) (9.4) (1.5) (1.6) (0.5)           
Analysis of amounts included in Other Financing (charge)/credit :
  **Year ended 31 December 2003** **Year ended 31 December 2002**       **UK** **USA** **Netherlands** **Other PRB** **UK** **USA** **Netherlands** **Other PRB**             **£m** **£m** **£m** **£m** **£m** **£m** **£m** **£m**                           Interest cost  (8.7) (2.0) (2.2) (0.7) (8.0) (2.4) (2.0) (0.7) Expected return on assets  7.8  1.7  1.5  —  9.5  2.2  1.4  —              (0.9) (0.3) (0.7) (0.7) 1.5  (0.2) (0.6) (0.7)           
Analysis of the amount recognised in statement of total recognised gains and losses :

Year ended 31 December 2003
  **UK** **USA** **Netherlands** **Other PRB**         **£m** **% of scheme****assets/(liabilities)** **£m** **% of scheme****assets/(liabilities)** **£m** **% of scheme****assets/(liabilities)** **£m** **% of scheme****assets/(liabilities)**                           Difference between Actual and Expected return on assets  14.2  10%  1.3  10%  —  0%  —  0% Experience gains and losses  (9.4) (4%) (3.7) (15%) (1.5) (4%) (3.2) (31%)Effects of changes in assumptions on value of scheme liabilities  (31.9) (14%) 2.3  9%  1.2  3%  1.1  15%                      (27.1) (12%) (0.1) 0%  (0.3) (1%) (2.1) (21%)                  
 
**Registered            number: 3768265** **128**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension Scheme**(continued) **Year ended 31 December 2002**   **UK** **USA** **Netherlands** **Other PRB**         **£m** **% ofschemeassets/(liabilities)** **£m** **% ofschemeassets/(liabilities)** **£m** **% ofschemeassets/(liabilities)** **£m** **% ofschemeassets/(liabilities)** Difference between Actual and Expected return on assets  (34.8) (32%) (4.5) (25%) (2.8) (12%) —  0% Experience          gains and losses  4.2  3%  1.6  4%         0.9   6% Effects of changes in assumptions on value of scheme liabilities  (5.9) (4%) (2.8) (8%)  (1.0) (3%) (1.7) (15%)                     (36.5) (23%) (5.7) (16%) (3.8) (11%) (0.8) (6%)                  **History of Experience Gains and Losses**     **2003** **2002** Difference between the expected and actual return on scheme assets  (£million)  15.3  (42.1)Percentage          of scheme assets     8%  (28%)Experience gains and losses on scheme liabilities  (£million)  (17.8) 6.7 Percentage of the present value of scheme liabilities     (6%) 3% Changes in assumptions re value of liabilities  (£million)  (27.3) (11.4)As a percentage of scheme liabilities     (9%) (5%)Total amount recognised in statement of total recognised gains and losses  (£million)  (29.6) (46.8)As a percentage of scheme liabilities     (10%) (19%)
 
**Registered            number: 3768265** **129**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension Scheme**(continued)
For purposes of US GAAP, the pension costs of all significant plans have been restated in the following tables in accordance with the requirements of SFAS No 132 — ‘Employers’ Disclosures about Pensions and Other Post-retirement Benefits’.

The changes in projected benefit obligations and plan assets and details of the funded status of these retirement plans, together with the changes in the accumulated other post-retirement benefit obligations, under SFAS No 132 are as follows:
  **Pension benefits** **Other post-retirement benefits**   **Avecia Group plc****Consolidated** **Avecia Group plc****Consolidated**   **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,**   **2003** **2002** **2003** **2002**         **£** **million** **£** **million** **£** **million** **£** **million**               Change in projected benefit obligation  62  —  (4) (1)Projected benefit obligation at beginning of period  230  230  14  14 Service cost  15  12  —  — Interest cost  13  13  1  1 Participant contributions  2  2  —  — Plan amendments  2  —  —  — Actuarial (gain)/loss  46  3  3  1 Benefits paid  (4) (2) —  — Settlements / curtailments  (13) (28) —  — Other movements including exchange  1  —  (8) (2)      Projected benefit obligation at end of period  292  230  10  14       
 
**Registered            number: 3768265** **130**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension Scheme**(continued)    **Pension Benefits** **Other post retirement benefits**   **Avecia Group plc****Consolidated** **Avecia Group plc****Consolidated**   **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,**   **2003** **2002** **2003** **2002**         **£** **million** **£** **million** **£** **million** **£** **million**               Change in plan assets  36  (33) —  —       Fair value at beginning of period acquisition  150  183  —  — Actual return on plan assets  27  (29) —  — Group contribution  15  15  —  — Participant contributions  2  2  —  — Benefits paid   (3) (2) —  — Disposition  (7) (19) —  — Other movements including exchange  2  (1) —  —       Fair value of plan assets at end of period  186  150  —  —       Funded status of plans  (106) (80) (10) (14)Unrecognized net loss/(gain)  84  70  2  2 Prior service cost not recognized  2  1  —  — Unrecognized net obligation on implementation  —  —  —  —          (20) (9) (8) (12)Adjustments to recognize minimum liability        —  — Intangible assets  (2) (1) —  — Other Comprehensive Income  58  33                (56) (32) —  —       Accrued benefit liability  (76) (41) (8) (12)      
The Accumulated Benefit Obligation is £198m for the UK plan and $38m for the US plan.

There were no plan assets in respect of other post-retirement benefits.

 
**Registered            number: 3768265** **131**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**27****Pension Scheme**(continued)
Assumed discount rates and rates of increase in remuneration used in calculating the projected benefit obligations, together with long-term rates of return on plan assets, vary according to the economic conditions of the country in which the retirement plans are situated. The weighted average rates used for calculation of year end benefit obligations and forecast benefit cost in the main retirement plans and other benefit obligations for SFAS No 132 purposes were as follows:
  **Pension benefits** **Other post-retirement benefits**   **2003** **2002** **2001** **2003** **2002** **2001**           **%** **%** **%** **%** **%** **%**                     Discount rate  5.5  5.8  6.0  6.25  6.75  7.25 Long-term rate of increase in remuneration  3.7  3.8  3.8  4.25  4.25  4.25 Expected long-term return on assets  6.7  6.7  7.0  9.0  n/a  n/a 
Avecia has assumed a long-term rate of increase in healthcare costs of 8% *(2002:9%)*.
  **Pension benefits** **Other post-retirement benefits**   **Avecia Group plc****Consolidated** **Avecia Group plc****Consolidated**   **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,**   **2003** **2002** **2001** **2003** **2002** **2001**           **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **Net periodic cost**                   Service cost – present value of benefits accruing during the period  13  12  13  —  —  — Interest cost on projected benefit obligations  13  12  13  1  1  1 Expected (return)/loss on assets  (11) (12) (13) —  —  — Net amortization and deferral  5  3  —  —   —   — Settlements & curtailments  (2) —  —  (5) —  —         Net periodic cost for the period  18  15  13  (4) 1  1         
It is estimated that a 1 percentage point change in the weighted average healthcare costs trend would have the following effects on the accumulated benefit obligation and net periodic cost at December 31, 2003 and December 31, 2002.
  **1 percentage point**   **At December** **31, 2003** **At December** **31, 2002**   **Increase** **Decrease** **Increase** **Decrease**         **£** **million** **£** **million** **£** **million** **£** **million**               Accumulated benefit obligation  0.56  (0.53) 1.04  (0.94)Net periodic cost  0.10  (0.09) 0.11  (0.10)      
 
**Registered            number: 3768265** **132**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**28****Net cash inflow from operating activities**    **Avecia Group plc****Consolidated**      **For the****year ended****December** **31,** **For the****year ended****December** **31,** **For the****year ended****December** **31,**   **2003**      **2002****Restated** **2001****Restated**        **£** **million** **£** **million** **£** **million**            Operating (loss)/profit  (81.1) (17.2) 48.4 Non cash items  (1.7) 3.6  (3.8)Depreciation, amortization and impairment charges  135.2  101.8  87.5 Increase in provision for pensions and similar obligations  0.2  1.3  3.1 Decrease in environmental provision   (0.1) —  (1.2)Increase in other provisions  (11.1) 10.7  1.9 (Profit)/loss on sale of fixed assets  (0.2) (0.7) (0.2)(Increase)/decrease in stocks  (3.7) 8.7  (0.9)Decrease in debtors  9.4  1.1  16.5 (Decrease)/increase in creditors  0.4  (1.5) (30.8)     Net cash inflow from operating activities  47.3  107.8  120.5      
 
**Registered            number: 3768265** **133**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 

 
**29****Analysis of cash flows**    **Avecia Group plc****Consolidated**   **For the year ended****December** **31,** **For the year ended****December** **31,** **For the year ended****December 31**        **2003** **2003** **2002** **2002** **2001** **2001**           **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **Dividends from joint ventures and associates**                   Joint ventures  3.0     5.5     2.9                        3.0     5.5     2.9               **Returns on investment and servicing of finance**                   Interest received   1.0     1.9     3.3    Interest paid  (47.6)    (58.4)    (76.2)   Interest element of finance lease rental payments  (0.4)    (0.4)    (0.4)                       (47.0)    (56.9)    (73.3)              **Capital expenditure and financial investment**                    Purchase of tangible fixed assets  (49.9)    (42.9)    (59.9)   Purchase of intangible fixed assets  (0.3)    (0.3)    (2.7)   Sale of tangible fixed assets  0.6     0.1     0.5                         (49.6)    (43.1)    (62.1)              **Registered            number: 3768265** **134**
Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(continued)*

 
**29 Analysis of cashflows**(continued)     **Avecia Group plc****Consolidated**     **For the year ended****December** **31,** **For the year ended****December** **31,** **For the year ended****December** **31,**            **2003** **2003** **2002** **2002** **2001** **2001**              *Note* **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **Acquisitions and disposals**                      Purchase of subsidiary undertaking  *21*  (1.9 )     (3.4 )     (2.6 )    Net cash acquired/(disposed) with subsidiary     (0.1)    (3.7)    0.5    Purchase of interest in joint ventures and other investments     —     —     —    Disposal of subsidiary undertaking     78.6     203.3     33.2                              76.6     196.2     31.1                  **Financing**                      Loans to related parties      0.1     0.1     (0.1)   Loans repaid by related parties     —     —     —    Debt due within one year:                       New loan repayable in current year     64.0     39.0     63.0    Loan repayments     (103.7)    (239.4)    (82.6)    Capital element of finance lease rental payments     (1.0)    (0.9)    (0.6)                             (40.6)    (201.2)    (20.3)                 
Transfers of cash by certain subsidiary undertakings are restricted to specific purposes under the terms of certain financing agreements.

 
**Registered            number: 3768265**   
**135**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**29****Analysis of cash flows**(continued) ***Restatement of cash flows in accordance with US GAAP***   **Avecia Group plc****Consolidated**   **For the year****ended****December** **31,****2003** **For the year****ended****December** **31,****2002** **For the year****ended****December** **31,****2001**        **£** **million** **£** **million** **£** **million**            Cash inflow from operating activities  3.2  52.3  42.4 Cash outflow from investing activities  27.0  153.1  (31.0)Cash (outflow) from financing activities  (40.6) (201.2) (20.3)     Increase/(Decrease)          in cash in the period  (10.4) 4.2  (8.9)       **30****Analysis of net debt**    **Avecia    Group plc – Consolidated for the year ended December** **31,    2003**      **At beginning****of period** **Acquired** **Cash flow** **Other non****cash changes** **Exchange****movement** **At end of****Period**           **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                     Cash at bank and in hand  16.2  —  (10.4) —  2.2  8.0 Revolver facility  —  —  (44.0) —  —  (44.0)Debt due after one year  (534.8) —  81.3  (4.1) 26.5  (431.1)Debt due within one year  (26.4) —  2.4  —  (2.0) (26.0)Finance leases  (6.3) —  1.0  —  —  (5.3)        Total  (551.3) —  30.3  (4.1) 26.7  (498.4)                                                  **Avecia    Group plc – Consolidated for the year ended December** **31, 2002**      **At beginning****of period** **Acquired** **Cash flow** **Other non****cash changes** **Exchange****movement** **At end of****Period**           **£** **million** **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                     Cash at bank and in hand  12.6  —  4.2  —  (0.6) 16.2 Debt due after one year  (776.7) —  172.9  23.8  45.2  (534.8)Debt due within one year  (22.2) —  27.5  (28.3) (3.4) (26.4)Finance leases  (6.6) —  0.9  (0.6) —  (6.3)        Total  (792.9) —  205.5  (5.1) 41.2  (551.3)        
 
**Registered            number: 3768265**   
**136**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**30****Analysis of net debt** (continued)
The sale of the Stahl business in January 2002 resulted in the repayment of £5.4 million Term Debt from the deferred consideration received in January, as required by the bank facilities agreement of which £3.1 million was repaid during the year. The sale of the Metal Extraction Products and Intermediates and Stabilizers businesses in July resulted in the repayment of £52.3 million Term Debt, as required by the bank facilities agreement, of which £1.7 million was repaid during the year. The prepayments are applied across the future repayment schedule as follows:
  **Stahl** **Metal Extraction Products and****Intermediates and Stabilizers**   **Prepayment** **Prepayment**   **2003** **2003**       **£** **million** **£** **million** Reducing repayments falling due:       In one year or less, or on demand  —  6.9 Between one and two years  —  10.8 Between two and five years  2.3  32.9 In five years or more  —  —        2.3  50.6       **31****Post balance sheet events**
On January 31, 2004 Avecia completed the sale of the Additives business to The Lubrizol Corporation for a consideration of £71.0 million. The business’ principle manufacturing asset at Huddersfield, UK is included in the sale. Other manufacturing facilities at Grangemouth, Scotland will continue to be operated by Avecia under a long-term supply agreement. Approximately 110 employees transferred to Lubrizol upon completion.

In March 2004 Avecia signed a definitive agreement to sell its Biocides business to Arch Chemicals Inc for approximately US$215 million. The disposal was completed on April 2, 2004. Dedicated manufacturing assets at Huddersfield, Grangemouth and Seals Sands in the UK, and Mount Pleasant in the USA, transferred to Arch as part of the sale. Arch also acquired a technical service laboratory and commercial offices in various locations. Approximately 290 employees worldwide have been transferred to Arch.

On 14 May 2004, the group secured amended committed bank financing by way of term debt of £100 million, repayable at 31 December 2005, together with a Revolving Credit Facility of £50 million. See Note 1 *Basisof Preparation* for more details.
**32****Related Party disclosures**
In June 1999, Cinven and Investcorp S.A. jointly directed the formation of Avecia, and its acquisition of the Zeneca Specialties business. Cinven and Investcorp S.A. continue to provide consulting services to the Group, for which they may receive payments of up to £400,000 per annum. In January 2002 Avecia completed the sale of its Stahl business to Luxembourg 101 S.A. and its affiliates. The purchase of Stahl from Avecia was managed by Investcorp S.A. on behalf of Luxembourg 101 SA and its affiliates, which under the terms of the Bond Indenture means that Luxembourg 101 SA is considered a related party. The sale of the Stahl business was therefore conducted under the terms of the bond indenture relating to related party transactions.

While the group was part of AstraZeneca, sales to businesses of AstraZeneca amounted to £1.7 million in 1999.

 
**Registered            number: 3768265**   
**137**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**32****Related party disclosures**(continued)
Raw material purchases from the rest of the AstraZeneca group were minimal. Prior to July 1, 1999 Zeneca Specialties received services from various parts of AstraZeneca, which were run on a corporate basis. These services included the running of two major UK manufacturing sites, provision of IT network and mainframe services, together with various administrative support services such as payroll in the UK and USA, and general support in some smaller shared units overseas. All of these services were charged to Zeneca Specialties on a basis, which was intended to reflect its share of these activities and which was consistent with the basis of charging to other AstraZeneca businesses. In addition, certain other charges relating to corporate costs were allocated to each business.

Since July 1, 1999, AstraZeneca is no longer a related party, although there are a number of service level agreements and other arrangements between the two parties that relate to the separation of Avecia from the AstraZeneca group. These arrangements are on an arms length basis at commercial rates.

At December 31, 2003 debtors include £17.2 million*(2002: £17.3 million)* owed to companies within the group by the parent companies of Avecia Group plc, Avecia Holdings plc and Avecia Finance plc of which £15.3 million relates to acquisition fees and £1.9 million relates to other costs paid by group companies on behalf of Avecia Holdings plc and Avecia Finance plc. These amounts are interest free.
**33****Ultimate parent company**
The ultimate parent company is Avecia (Jersey) Limited, a company registered and incorporated in Jersey. The registered number is 74318. The external address of the ultimate parent company is:

Avecia (Jersey) LimitedMourant du Feu & Jeune22 Grenville StreetSt. HelierJerseyJE4 8PX.
**34****Difference between UK and US accounting principles**
These consolidated financial statements are prepared in accordance with UK GAAP. Significant differences between UK GAAP and US GAAP which affect the net income and net assets of Avecia and Zeneca Specialties are set out below.
***Reclassification of parent company debtors***
Since the acquisition of the Specialty    Chemicals business of AstraZeneca in 1999, certain amounts have been due    from Avecia Holdings plc and Avecia Finance plc, the parent companies of    Avecia Group plc on a long term basis (see note 16). Under US GAAP, such    amounts are  reflected as a reduction of shareholders’ funds. Net assets    in accordance with US GAAP have been reduced by £17.2 million    to reflect this reclassification at December 31, 2003 (December 31,    2002: £17.3 million).
***Capitalization of interest***
There is no mandatory accounting standard in the United Kingdom regarding the capitalization of interest and, accordingly, the business does not capitalize interest as part of the cost of fixed assets in financial statements prepared under UK GAAP. US GAAP requires interest incurred and associated with the cost of constructing fixed assets to be capitalized and amortized over the life of the asset.

 
**Registered            number: 3768265**   
**138**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34****Difference between UK and US accounting principles**(continued) ***Revenue recognition***
The company recognizes revenues on individual elements of multiple-element sales arrangements when sums are contractually due for work performed or services rendered during the year. Under US GAAP, such sums are deferred unless they are in exchange for products delivered or services performed which represent the culmination of a separate earnings process. Certain revenues recognized under UK GAAP on a multiple-element sales arrangement may not be recognized under US GAAP until the terms of additional elements of the arrangement have been completed or fulfilled and all contingencies resolved.
***Deferred taxation***
Following the implementation of FRS 19 ‘Deferred tax’ both US GAAP and UK GAAP now provide for deferred taxation on a full liability basis. US GAAP, however, requires provision for revaluation gains, fair value adjustments similar to revaluations arising on the acquisition of a business, latent rolled over gains and the retained earnings of foreign subsidiaries that are not permanently reinvested. These are not normally provided for under UK GAAP.
***Pension Expense***
There are various differences between UK GAAP and US GAAP in accounting for pension costs:
•US GAAP requires measurement of plan assets and obligations to be made as at the date of the financial statements or a date not more than three months prior to that date. Under UK GAAP, calculations are made at the date of the financial statements;•under US GAAP, a negative pension cost may arise where a significant unrecognized net asset or gain exists at the time of implementation. This is required to be amortized on a straight-line basis over the average remaining service period of employees. In accordance with UK GAAP, Avecia policy is not to recognize pension credits in its financial statements unless a refund of, or reduction in, contributions is likely.•under US GAAP, a minimum pension liability is recognized through other comprehensive income in certain circumstances when there is a deficit of plan assets relative to the accumulated benefits obligation. Under UK GAAP, there is no such requirement.•Under US GAAP, pension prepayments and liabilities accrued are included in the balance sheet within debtors, creditors or provisions as appropriate. Under UK GAAP (FRS17), the whole net pensions asset or liability is recognized as a single item on the balance sheet. ***Purchase accounting adjustments (goodwill and intangibles)***
In the consolidated financial statements, goodwill arising on acquisitions made prior to January 1998 accounted for under the purchase method has been eliminated against shareholders’ equity, in accordance with UK GAAP. Under the requirements of UK Financial Reporting Standard 10 ‘Goodwill and intangible assets’, goodwill on acquisitions made after January 1, 1998 is capitalized and amortized over its estimated useful life, which is generally presumed not to exceed 20 years. UK GAAP requires that on subsequent disposal or termination of a previously acquired business, any goodwill previously taken directly to shareholders’ equity is charged in the income statement against the profit or loss on disposal or termination.

Under UK GAAP goodwill created outside the Avecia Group plc group of companies is not reported in the financial statements of Avecia Group plc. Under US GAAP this goodwill is pushed down into the net assets of the group as it is deemed to be attached to assets held by the Avecia Group plc group of companies.
***Minority interests***
Under UK GAAP, minority interests are included as part of ‘shareholders’ funds and minority interests’. Under US GAAP minority interests are classified outside of shareholders’ equity.

 
**Registered            number: 3768265**   
**139**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34****Difference between UK and US accounting principles**(continued) ***Pay-in-kind preference shares***
Under UK GAAP, the pay-in-kind preference shares issued by the company form part of shareholders’ funds. Under US GAAP, due to the mandatory redemption requirements in place, this class of shares is classified as debt.
***Disposal of Business***
Under UK and US GAAP foreign exchange differences arising on the consolidation of overseas equity investments are taken to reserves. Under US GAAP, the accumulated translation component of equity attributable to investments that have been disposed of should be recognized in measuring the gain or loss on sale, under UK GAAP these exchange differences remain in reserves.
***Restructuring Costs***
Under UK GAAP provisions for restructuring costs should be made when an entity has; a present obligation as a result of a past event; when it is probable that the transfer of economic benefit will be required to settle the obligation; and a reliable estimate can be made of the amount. Under SFAS 146 costs associated with exit or disposal activities should only be recognized a liability has been incurred.
***Investments***
Investments in entities over which Avecia do not exercise control, but exercise significant influence (associates and joint ventures), are accounted for by the equity method.

UK GAAP requires the consolidated financial statements to show separately the proportion of operating profit or loss, exceptional items, inventory holding gains or losses, interest expense and taxation of associated undertakings and joint ventures. In addition, the turnover of joint ventures should be disclosed.

For US GAAP, the after tax profits or losses (i.e. operating results after exceptional items, inventory holding gains or losses, interest expense and taxation) is included in the income statement as a single line item.

UK GAAP requires the group’s share of the gross assets and gross liabilities of joint ventures to be shown on the face of the balance sheet, whereas under US GAAP the net investment is included as a single line item.
***Assets and liabilities***
Under US GAAP fixed asset impairments have been calculated in accordance with SFAS 144; this approach differs from FRS11 in the determination of relevant asset groups and also in the determination of which asset groups are subject to an impairment calculation. This has resulted in an additional write-off of £23.1 million. Current assets under UK GAAP include amounts which fall due after more than one year. Under US GAAP such assets would be reclassified as non-current assets. In addition, under UK GAAP unamortized debt issuance costs are netted against the associated debt, whereas under US GAAP such unamortized costs are included in other assets. Provisions for liabilities and charges under UK GAAP include amounts due, or estimated to become payable, within one year which would be reclassified to current liabilities under US GAAP. In addition, under US GAAP, provisions not due or expected to be payable within one year would be shown as part of amounts payable and accrued liabilities due after one year.
***Statement of cash flows: Basis of preparation***
The statements of group cash flow for Avecia and Zeneca Specialties are prepared in accordance with UK Financial Reporting Standard 1 ‘FRS 1 (Revised 1996)’, whose objective and principles are similar to those set out in SFAS No 95, ‘Statement of cash flows’. The principal differences between the standards relate to classification. Under FRS 1 (Revised 1996), Avecia and Zeneca Specialties present cash flows for (a) operating activities; (b) dividends received from joint ventures and associates; (c) returns on investments and servicing of finance; (d) tax paid; (e) capital expenditure and financial investment; (f) acquisitions and disposals; (g) dividends paid to shareholders; (h) management of liquid resources; and (i) financing. SFAS No 95 requires only three categories of cash flow activity being (a) operating; (b) investing; and (c) financing.

 
**Registered            number: 3768265**   
**140**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34****Difference between UK and US accounting principles***(continued)*
Cash flows from taxation, returns on investments and servicing of finance and dividends received from joint ventures and associates under FRS 1 (Revised 1996) would be included as operating activities under SFAS No 95; capital expenditure and financial investment and acquisitions and disposals would be included as investing activities; and distributions or dividends would be included as a financing activity under SFAS No 95. Under FRS 1 (Revised 1996) cash comprises cash in hand and deposits repayable on demand, less overdrafts repayable on demand; and liquid resources comprise current asset investments held as readily disposable stores of value. Under SFAS No 95 cash equivalents, comprising short-term highly liquid investments, generally with original maturities of three months or less, are grouped together with cash; short-term borrowings repayable on demand would not be included within cash and cash equivalents and movements on those borrowings would be included in financing activities.
***Derivative Instruments***
Effective from January 1, 2001, the company adopted SFAS 133 ‘Accounting for Derivative Instruments and Hedging Activities’, as amended by SFAS 137 and 138. SFAS 133 requires that all derivative instruments are recognized as assets or liabilities on the balance sheet and measured at fair value, regardless of the purpose or intent for holding them. Changes in the fair value of derivative instruments are recognized periodically either in earnings or stockholders’ equity (as a component of other comprehensive income), depending on whether the derivative is designated as a hedge of changes in fair value or cash flows. For derivatives designated as fair value hedges, changes in fair value of the hedged item and the derivative are recognized currently in earnings. For derivatives designated as cash flow hedges, fair value changes of the effective portion of the hedging instrument are recognized in accumulated other comprehensive income on the balance sheet until the hedged item is recognized in earnings.

The ineffective portion of the fair value changes are recognized in earnings immediately. SFAS 133 also requires that certain derivative instruments embedded in host contracts be accounted for separately as derivatives.

Prior to the adoption of SFAS 133, derivative instruments which were not designated as hedges of specific assets, liabilities, or firm commitments were marked to market and any resulting unrealized gains or losses recognized in earnings. If there was a direct connection between a derivative instrument and an underlying transaction and a derivative was so designated, a valuation unit was formed. Once allocated, gains and losses from these valuation units, which were used to manage interest rate, equity price and currency risks of identifiable assets, liabilities, or firm commitments, did not affect earnings until the underlying transaction was realized. Gains or losses on these hedging instruments were deferred off-balance sheet until the underlying transaction was realized (the “deferral method”).

If a derivative instrument is not designated as a hedge, movements in the fair value of the instrument are recognized in earnings. The types of derivative that the company has identified are described in note 19.

The company has not elected to designate any derivative instruments as a hedge of exposures as at January 1, 2001. In accordance with SFAS 133, the derivative instruments are measured at fair value with future changes in the fair values of those contacts recorded through earnings.
***Share Options***
On December 31, 1999 certain employees of Avecia Group plc were given the opportunity to invest in the preference shares of Avecia Holdings plc, the parent company of Avecia Group plc. Attached to these preference shares were options to purchase 10.7 million ordinary shares in Avecia Holdings plc.

The preference shares were purchased at a price of £1.234 per share and, upon a change in control or public listing (‘Exit Event’), the preference shares will be redeemed at a price equal to or less than £1.234 per share. No dividends are payable in respect of these shares.

The share options, were granted with an exercise price of £0.02518 per ordinary share, and were only exercisable if an Exit Event occurs and expire 10 years from the date of grant.

 
**Registered            number: 3768265**   
**141**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34****Difference between UK and US accounting principles**(continued)
During 2001, certain provisions relating to the share options were modified, and employees exchanged their options for 10.7 million restricted ordinary shares in Avecia Holdings plc. These shares are restricted because they are legally owned by an Employee Benefit Trust and, under the terms of the arrangement, employees can only realize their beneficial interest (i.e. transfer ownership of the shares) upon the occurrence of an Exit Event. In connection with this modification, Avecia Holdings plc redeemed a sufficient number of preference shares at a price of £1.234 per preference share to fund the acquisition of the ordinary shares at the original exercise price of £0.02518 per share.

No compensation expense has been recorded in the consolidated financial statements of Avecia Group plc during the periods presented herein because the number of shares, if any, that will ultimately vest with the employees is contingent upon the company achieving an Exit Event. Under US GAAP, in the period in which an Exit Event does occur, the company will record a compensation expense and a capital contribution, based on the intrinsic value of these awards at the date of the Exit Event.
***Reporting comprehensive income***
SFAS No 130 — ‘Reporting comprehensive income’ established requirements for the reporting and display of income and its components, including the reclassification of financial statements for earlier periods for comparative purposes. The information set out in the Statement of Total Recognized Gains and Losses, and below, is consistent with the requirements of SFAS No 130.
***Goodwill***
Under US GAAP, it is required to    ascribe fair values to net assets acquired, including identifiable intangibles,    and for goodwill to be capitalized in the balance sheet. Prior to January 1,    2002 goodwill was amortized through the income statement over the estimated    useful life of 15 years.  SFAS No. 142 ‘Goodwill and Other Intangible    Assets’ was adopted during the year ended December 31, 2002. The    impairment loss identified on adoption of £34.8 million has been    classified as a cumulative effect of a change in accounting principle in    accordance with the standard.  The effect of nonamortization of goodwill    in accordance with the standard on income statements of prior periods would    be for the year ended December 31, 2001, to increase net income by £49.9 million,    giving a net result in accordance with US GAAP of £10.2 million    income.  Goodwill is now tested annually for impairment in lieu of amortization.
***Cumulative exchange gains and losses***
The total recognized gains and losses of Avecia differ from the net income for the year (as set out in the consolidated profit and loss account) in respect of foreign currency translation adjustments amounting to an aggregate gain of £1.6 million for the year ended December 31, 2003 (year ended December 31, 2002 £9.0 million loss, year ended December 31, 2000 £3.4 million loss). The foreign currency adjustments are set out in the Statement of total recognized gains and losses.

The cumulative exchange gains and losses on the translation of foreign currency financial statements into sterling under UK GAAP are set out in the following note.
  **Avecia Group plc Consolidated**   **For the year ended****December** **31,** **For the year ended****December** **31,** **For the year ended****December** **31,**   **2003** **2002** **2001**        **£** **million** **£** **million** **£** **million**            Balance at beginning of period  (12.6) (3.6) (0.2)Movement in period  1.6  (9.0) (3.4)     Balance at end of period – (loss)/gain  (11.0) (12.6) (3.6)     
 
**Registered            number: 3768265**   
**142**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34****Difference between UK and US accounting principles**(continued) ***Classification differences between UK and US GAAP:*** Debt issuance costs
Issue costs of £20.4 million have been offset against the carrying amount of the debt under UK GAAP. Under US GAAP, the issue costs would be similarly deferred in the balance sheet but presented as other assets.
Discontinued operations
Under UK GAAP discontinued operations are presented within the financial statements by analyzing the relevant line items. US GAAP requires that net income/loss, net of tax, for a discontinued operation be presented on a single line in the income statement. Under US GAAP, discontinued operations include the gain on disposal of business of £15.4 million (*2002 : £9.4* *million, 2001 : £4.0* *million*) and an allocation of the tax charge of £nil million (*2002 £0.4* *million, 2001 £4.7* *million*).
Exceptional Items
Under UK GAAP certain amounts are separately identified on the face of the income statement as exceptional. These amounts relate primarily to impairments and restructuring costs. Under US GAAP these amounts would not be separately identified and would be included as part of operating costs.

 
**Registered            number: 3768265**   
**143**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34 Difference between UK and US accounting principles**(continued)
The following is a summary of the material adjustments to net profit/(loss) and net assets/(liabilities) which would have been required if US GAAP had been applied instead of UK GAAP.
  **Avecia Group plc****Consolidated**      **For the year ended****December** **31, 2003** **For the year ended****December** **31, 2002** **For the year ended****December** **31, 2001**     **Restated** **Restated**        **£** **million** **£** **million** **£** **million**            **Net (loss)/profit for the financial period under UK GAAP restated (1)**  (94.5) (43.0) (38.3)     **Adjustments to conform to US GAAP**          Capitalization of interest, less disposals and amortization   2.5  0.3  2.9 Software costs capitalized under US GAAP  0.2  —  — Income recognition deferral  —  1.2  7.1 Pension expense  (1.5) (5.2) (3.6)Post-retirement benefits (2)  4.8  (0.5) 0.6 Differences on profit on disposal of business (3):  (7.0) (4.8) (2.2)Goodwill amortization   29.6  30.7  (8.1)Goodwill additional impairment under UK GAAP  —  21.5  — Goodwill additional impairment under US GAAP  (11.7) —  — Fixed asset additional impairment under UK GAAP   —  4.1  — Fixed asset additional impairment under US GAAP  (23.1) —  — Deferred tax asset recognized under US GAAP  —  —  (5.3)Foreign exchange on PIK preference shares reclassified as debt  —  —  (0.3)Restructuring costs not recognized under SFAS 146  (7.4) 7.4  — SFAS 133: Derivative instruments  5.5  2.1  (4.6)Deferred taxation on adjustments to conform to US GAAP  (0.7) 0.6  (0.1)     **Net            (loss)/income before cumulative effects of change in accounting            policy**  (103.4) 14.4  (51.9)Cumulative effect of change in accounting policy           –  on adoption of SFAS 142  —  (34.8) — –  on adoption of SFAS 133  —  —  (1.9)     **Net            (loss)/income in accordance with US GAAP**  (103.4) (20.4) (53.8)Preference share dividend  (6.4) (6.0) (5.4)                **Net (loss)/income available to common shareholders in accordance with US GAAP**  (109.7) (26.4) (59.2)     Loss before taxation in accordance with US GAAP from:                –  continuing operations  (96.7) 17.5  (44.8)     –  discontinued operations  (5.8) (32.0) 1.9 Taxation in accordance with US GAAP on:               –  continuing operations  (0.9) (5.6) (5.8)     –  discontinued operations  —  (0.3) (5.1)           Net loss in accordance with US GAAP from:               –  continuing operations  (97.7) 11.9  (50.6)     –  discontinued operations  (5.8) (32.3) (3.2)
 
**Registered            number: 3768265**   
**144**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34 Difference between UK and US accounting principles**(continued)
(1) Prior years have been restated to reflect the adoption of FRS17.

(2) Under US GAAP, the amount charged to the profit and loss account for Post Retirement Benefits is the total net periodic benefit cost. Under UK GAAP only the service cost plus interest cost is charged.

(3) Under US GAAP, the elements of    the purchase accounting adjustments, which related to the Metal Extraction    Products and Intermediates and Stabilizers businesses are charged directly    against the profit in the period on the disposal of the business; this accounts    for £7.0 million loss of the GAAP difference shown. The impact of exchange losses previously taken to reserves was nil.

(4) Under US GAAP, when proceeds of a disposal are required to be used to prepay existing debt, the interest attached to that amount is disclosed within discontinued operations. Therefore interest has been calculated on the proceeds of the businesses disclosed as discontinued.

 
**Registered            number: 3768265**   
**145**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**34****Difference between UK and US accounting principles**(continued)    **Avecia Group plc****Consolidated**   **As at****December** **31, 2003** **As at****December** **31, 2002**     **Restated**               **£** **million** **£** **million** **UK GAAP**       Net assets under UK GAAP as originally stated     219.8 Impact of adopting FRS 17     (81.3)        **Total net assets restated**  18.7  138.5     **Adjustments to conform to US GAAP**       Reclassification of parent company debtors  (17.2) (17.3)Capitalization, less disposals and amortization of interest   10.6  8.1 Software costs capitalized under US GAAP  0.2  — Income recognition deferral  (4.8) (4.8)Pension liability  83.2  73.8 Post-retirement benefits/plan amendment  2.4  (0.5)Additional minimum liability  (56.0) (31.7)Purchase accounting adjustments  86.0   93.0 Additional Goodwill impairment under US GAAP  (25.0) (13.3)Removal of goodwill amortization under UK GAAP  60.3  30.7 Additional fixed asset impairment under UK GAAP  —  4.1 Additional fixed asset impairment  (19.0) — Pay-in-kind preference shares reclassified as debt  (37.7) (35.0)Tax on adjustments to conform to US GAAP  (0.2) 0.5 Derivative Instruments  3.3  (1.6)Restructuring costs not recognized under SFAS 146  —  7.4         Net assets in accordance with US GAAP  104.8  251.9     
Prior year has been restated to reflect the adoption of FRS17.

 
**Registered            number: 3768265**   
**146**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**35****Condensed financial statements**
Avecia Corporation Limited is a wholly-owned subsidiary of Avecia Group plc. Avecia Corporation Limited has guaranteed the US $540 million 11% notes issued by Avecia Group plc on an unconditional basis. Avecia Corporation Limited is itself a holding company with no operations or assets, other than shares of Avecia Investments Limited and loans to Avecia Investments Limited and from Avecia Group plc.

For the purposes of Securities Act 1933, guarantees of securities are themselves securities. As a result, the Securities Act requires both the issuer of the debt and guarantor to be either registered or exempt from registration. However, Rule 3-10 of Regulation S-X has restated the general rule that all issuers or guarantors must include separate financial statements. Paragraph (e) of Rule 3-10 provides that a subsidiary guarantor need not include separate financial statements if no other subsidiary of the company guarantees the securities, the guarantee is full and unconditional, the parent company’s financial statements are filed for the required periods and a note to the parent company’s financial statments includes condensed consolidating financial information for the same periods.

**Profit and loss account**
  **For the year ended December** **31, 2003**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                  Turnover  —  —  485.2  —  485.2 Net operating costs  —  —  (566.3) —  (566.3)Share of operating profit of joint venture  —  —  1.7  —  1.7 Profit on disposal of business  —  —  15.4  —  15.4        Profit on ordinary activities before interest and taxation  —  —  (64.0) —  (64.0)Other interest receivable and similar income  41.3  37.8  34.3  (79.1) 34.3 Interest payable and similar charges  (37.6) (37.8) (67.6) 79.1  (63.9)       Profit on ordinary activities before taxation  3.7  —  (97.3) —  (93.6)Taxation on profit on ordinary activities  —  —  (0.9) —  (0.9)       Net          income/(loss) for the financial period  3.7  —  (98.2) —  (94.5)       US GAAP adjustments  —  —  (8.9) —  (8.9)       US          GAAP net income/(loss)  3.7  —  (107.1) —  (103.4)       
Financial Reporting Statement 17 ‘Retirement Benefits’ was adopted for the year ending 31 December 2003. The financial information for 2002 has been adjusted retrospectively.

 
**Registered            number: 3768265**   
**147**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**35****Condensed financial statements**(continued)
**Profit and loss account**(continued)
  **For the year ended December** **31, 2002 (Restated)**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                  Turnover  —  —  575.7  —  575.7 Net operating costs  —  —  (592.9) —  (592.9)Share of operating profit of joint venture  —  —  2.2  —  2.2 Profit on disposal of business  (0.2) —  9.6  —  9.4        Profit on ordinary activities before interest and taxation  (0.2) —  (5.4) —  (5.6)Other interest receivable and similar income  44.2  41.8  34.5  (86.0) 34.5 Interest payable and similar charges  (40.7) (41.8) (68.9) 86.0  (65.4)       Profit on ordinary activities before taxation  3.3  —  (39.8) —  (36.5)Taxation on profit on ordinary activities  —  —  (6.5) —  (6.5)       Net          income/(loss) for the financial period  3.3  —  (46.3) —  (43.0)       US GAAP adjustments  —  —  22.6  —  22.6        US          GAAP net income/(loss)  3.3  —  (23.7) —  (20.4)       
Financial Reporting Statement 17 ‘Retirement Benefits’ was adopted for the year ending 31 December 2003.

The financial information for 2002 has been adjusted retrospectively.

 
**Registered            number: 3768265**   
**148**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**35****Condensed financial statements** (continued) **Profit and loss account**(continued)   **For the year ended December** **31, 2001 Restated**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**                  Turnover  —  —  803.6  —  803.6 Net operating costs  —  —  (755.2) —  (755.2)Share of operating profit of joint venture  —  —  1.4  —  1.4 Profit on disposal of business  —  —  4.0  —  4.0        Profit on ordinary activities before interest and taxation   —  —  53.8  —  53.8 Other interest receivable and similar income   44.5  44.5  2.6  (89.0) 2.6 Interest payable and similar charges  (43.3) (44.5) (90.1) 89.0  (88.9)       Profit on ordinary activities before taxation   1.2  —  (33.7) —  (32.5)Taxation on profit on ordinary activities  —  —  (5.8) —  (5.8)       Net          income/(loss) for the financial period  1.2  —  (39.5) —  (38.3)US GAAP adjustments  (0.3) —  (15.2) —  (15.5)       US          GAAP net income/(loss)  0.9  —  (54.7) —  (53.8)       
The other notes to these financial statements provide additional information relevant to this note.

 
**Registered            number: 3768265**   
**149**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidated financial statements***(continued)*

 
**35****Condensed financial statements**(continued) **Balance sheet**   **As at December** **31, 2003**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**             Fixed assets  328.6  326.8  569.8  (655.4) 569.8 Current assets  342.3  312.9  178.7  (658.2) 175.7 Creditors: amounts falling due within one year  (15.2) —  (180.0) 29.7  (165.5)Creditors: amounts falling due after more than one year  (302.1) (312.9) (454.1) 628.5  (440.6)Provisions for liabilities and charges including pension liability  —  —  (120.7) —  (120.7)       Net assets  353.6  326.8  (6.3) (655.4) 18.7        **Share capital and reserves**                Share capital (including non-equity)  330.6  326.8  326.8  (653.6) 330.6 Reserves  23.0  —  (333.1) (1.8) (311.9)Minority interests  —  —  —  —  —           353.6  326.8  (6.3) (655.4) 18.7 US GAAP adjustments  (37.7) —  123.8  —  86.1        US GAAP net assets  315.9  326.8  117.5  (655.4) 104.8        
Financial Reporting Statement 17 ‘Retirement Benefits’ was adopted for the year ending 31 December 2003. The financial information for 2002 has been adjusted retrospectively.

 
**Registered            number: 3768265**   
**150**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**35****Condensed financial statements**(continued) **Balance sheet**(continued)   **As at December** **31, 2002 (Restated)**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**             Fixed assets  328.6  326.8  687.9  (655.4) 687.9 Current assets  371.9  344.1  235.6  (719.1) 232.5 Creditors: amounts falling due within one year  (18.5) —  (135.8) 28.3  (126.0)Creditors: amounts falling due after more than one year  (328.4) (344.1) (562.0) 690.8  (543.7)Provisions for liabilities and charges including pension liability  —  —  (112.2) —  (112.2)       Net assets  353.6  326.8  113.5  (655.4) 138.5        **Share capital and reserves**                Share capital (including non-equity)  330.5  326.8  326.8  (653.6) 330.5 Reserves  23.1  —  (212.3) (1.8) (191.0)Minority interests  —  —  —  —  —           353.6  326.8  113.5  (655.4) 138.5 US GAAP adjustments  (35.0) —  148.4  —  113.4        US GAAP net assets  318.6  326.8  261.9  (655.4) 251.9        
Financial Reporting Statement 17 ‘Retirement Benefits’ was adopted for the year ending 31December 2003. The financial information for 2002 has been adjusted retrospectively.

 
**Registered            number: 3768265**   
**151**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**35****Condensed financial statements**(continued) **Cash flow statement**   **For the year ended December** **31, 2003**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**             Cash inflow from operating activities  —  —  47.3  —  47.3 Dividends from joint ventures  —  —  3.0  —  3.0 Returns on investments and servicing of finance  —  —  (47.0) —  (47.0)Taxation  —  —  (0.1) —  (0.1)Capital expenditure and financial investment  —  —  (49.6) —  (49.6)Acquisitions and disposals  —  —  76.6  —  76.6        Cash inflow before financing  —  —  30.2  —  30.2 Financing  —  —  (40.6) —  (40.6)       Increase in cash in the period  —   —  (10.4) —  (10.4)US GAAP adjustments  —  —  —  —  —        US GAAP increase in cash in the period  —  —  (10.4) —  (10.4)                          **For the year ended December** **31, 2002**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**          **£** **million** **£** **million** **£** **million** **£** **million** **£** **million**             Cash inflow from operating activities  0.2  —  107.6  —  107.8 Dividends from joint ventures  —  —  5.5  —  5.5 Returns on investments and servicing of finance  —  —  (56.9) —  (56.9)Taxation  —  —  (4.1) —  (4.1)Capital expenditure and financial investment  —  —  (43.1) —  (43.1)Acquisitions and disposals  (0.2) —  196.4   —  196.2        Cash inflow before financing  —  —  205.4  —  205.4 Financing  —  —  (201.2) —  (201.2)       Increase in cash in the period  —  —  4.2  —  4.2 US GAAP adjustments  —  —  —  —  —        US GAAP increase in cash in the period  —  —  4.2  —  4.2        
 
**Registered            number: 3768265**   
**152**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

**Notes to the consolidatedfinancial statements***(continued)*

 
**35****Condensed Financial Statements***(continued)* **Cash flow statement***(continued)*   **For the year ended December** **31, 2001**   **Avecia****Group plc** **Avecia****Corporation****Limited** **Other****subsidiaries** **Consolidation****adjustments** **Total**        Cash inflow from operating activities  —  —  120.5  —  120.5 Dividends from joint ventures  —  —  2.9  —  2.9 Returns on investments and servicing of finance  —  —  (73.3) —  (73.3)Taxation  —  —  (7.7) —  (7.7)Capital expenditure and financial investment  —  —  (62.1) —  (62.1)Acquisitions and disposals  —  —  31.1  —  31.1        Cash outflow before financing  —  —  11.4  —  11.4 Financing  —  —  (20.3) —  (20.3)       Decrease) in cash in the period  —  —  (8.9) —  (8.9)US GAAP adjustments  —  —  —  —  —        US GAAP (decrease) in cash in the period  —  —  (8.9) —  (8.9)       
The other notes to these financial statements provide additional information relevant to this note.

 
**Registered            number: 3768265**   
**153**

Back to Contents

**Avecia Group plc****20-F****Year ended December 31, 2003**

 

 
**Exhibit Index**    **Description**      1.1 Memorandum of Association      1.2 Articles of Association      4.(a).1 Amended Bank Facilities Agreement      8 List of significant subsidiaries      11 Code of Ethics      12.1 Certification          of Jeremy P. Scudamore, Chief Executive Officer of Avecia Group plc,          pursuant to Section 302 of the Sarbanes- Oxley Act of 2002.      12.2 Certification          of Derrick A. Nicholson, Chief Financial Officer of Avecia Group plc,          pursuant to Section 302 of the Sarbanes- Oxley Act of 2002.      13 Certification pursuant to 18 U.S.C section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002 
 
**Registered            number: 3768265**   
**154** |