2008/321/EC: Commission Decision of 8 April 2008 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) and under the European Agricultural Guarantee Fund (EAGF) (notified under document number C(2008) 1283)
Date: 2008-04-08
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, EU financing, agricultural expenditure, application of EU law, common agricultural policy

19.4.2008

EN

Official Journal of the European Union

L 109/35

COMMISSION DECISION

of 8 April 2008

excluding from Community financing certain expenditure incurred by the Member States under the
Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) and under
the European Agricultural Guarantee Fund (EAGF)

(notified under document number C(2008) 1283)

(Only the Czech, Danish, Dutch, English, French, German, Italian, Portuguese and Spanish texts are authentic)

(2008/321/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

which has been incurred in a way that has not infringed
Community rules may be financed.

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 1258/1999 of
17 May 1999 on the financing of the common agricultural
policy (1), and in particular Article 7(4) thereof,

Having regard to Council Regulation (EC) No 1290/2005 of
21 June 2005 on the financing of the common agricultural
policy (2), and in particular Article 31 thereof,

Having consulted the Committee on the Agricultural Funds,

Whereas:

Under Article 7(4) of Regulation (EC) No 1258/1999,
and Article 31 of Regulation (EC) No 1290/2005, the
Commission is to carry out the necessary verifications,
communicate to the Member States the results of these
verifications, take note of the comments of the Member
States, initiate a bilateral discussion so that an agreement
may be reached with the Member States in question, and
formally communicate its conclusions to them.

(1)

(2)

(4)

(5)

(6)

(7)

the

bilateral

discussions

In the light of the verifications carried out, the outcome
of
conciliation
the expenditure declared by the
procedures, part of
this requirement and
Member States does not
cannot,
the EAGGF
European Agricultural
Guarantee
Guarantee Fund, hereinafter referred to as EAGF.

financed under

therefore, be

Section and

fulfil

and

the

the

The amounts that are not recognised as being chargeable
to the EAGGF Guarantee Section and the EAGF should
be indicated. Those amounts do not relate to expenditure
incurred more than twenty-four months before the
Commission's written notification of the results of the
verifications to the Member States.

As regards the cases covered by this Decision,
the
assessment of the amounts to be excluded on grounds
of non-compliance with Community rules was notified
by the Commission to the Member States in a summary
report on the subject.

This Decision is without prejudice to any financial
conclusions that the Commission may draw from the
judgments of the Court of Justice in cases pending on
15 December 2007 and relating to its content,

The Member States have had an opportunity to request
the launch of a conciliation procedure. That opportunity
has been used in some cases and the report issued on the
outcome has been examined by the Commission.

HAS ADOPTED THIS DECISION:

(3)

Under Regulation (EC) No 1258/1999 and Regulation
expenditure
(EC) No 1290/2005, only

agricultural

(1) OJ L 160, 26.6.1999, p. 103.
(2) OJ L 209, 11.8.2005, p. 1. Regulation as last amended by Regu-

lation (EC) No 1437/2007 (OJ L 322, 7.12.2007, p. 1).

The expenditure itemised in the Annex hereto that has been
incurred by the Member States' accredited paying agencies and
declared under the EAGGF Guarantee Section or under the
EAGF shall be excluded from Community financing because it
does not comply with Community rules.

Article 1

L 109/36

EN

Official Journal of the European Union

19.4.2008

This Decision is addressed to the Czech Republic, the Kingdom of Denmark, the Federal Republic of
Germany, Ireland, the Kingdom of Spain, the French Republic, the Italian Republic, the Grand Duchy of
Luxembourg, the Kingdom of the Netherlands, the Republic of Austria and the Portuguese Republic.

Article 2

Done at Brussels, 8 April 2008.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

19.4.2008

EN

Official Journal of the European Union

L 109/37

,

0
2
4
0
1
1
6
–

,

0
2
4
0
1
1
6
–

,

5
9
6
4
0
8
5
3
–

,

5
9
6
4
0
8
5
3
–

,

0
0
5
9
4
6
5
2
4
–

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

X
E
N
N
A

1
0
7
6
m
e
t
i

t
e
g
d
u
B

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

y
d
a
e
r
l
a

s
n
o
i
t
c
u
d
e
D

e
d
a
m

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

,

5
9
6
4
0
8
5
3
–

Z
C

L
A
T
O
T

,

0
2
4
0
1
1
6
–

T
A

L
A
T
O
T

,

0
2
4
0
1
1
6
–

R
U
E

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

4
0
0
2

g
n
i
t
o
o
h
s
r
e
v
O
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

T
A

,

5
9
6
4
0
8
5
3
–

K
Z
C

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
O
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

Z
C

0
0
0

,

,

9
3
1
5
8
0
8
–

,

9
3
1
5
8
0
8
–

,

0
0
5
9
4
6
5
2
4
–

R
U
E

R
U
E

f
f
o
-
e
n
o

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

f
o

g
n
i
t
o
o
h
s
r
e
v
O

3
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

s
t
n
e
m
y
a
p

e
t
a
L

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
L

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

,

0
0
5
9
4
6
5
2
4
–

,

9
3
1
5
8
0
8
–

,

9
3
6
4
3
7
3
3
4
–

E
D

L
A
T
O
T

,

0
0
5
1
9
8
–

0
0
0

,

,

0
0
5
1
9
8
–

K
K
D

f
f
o
-
e
n
o

i

g
n
n
r
e
c
n
o
c

s
t
n
e
m
e
r
i
u
q
e
r

l
l
a

f
o

t
c
e
p
s
e
r
-
n
o
N

2
0
0
2

n
i
e
s
a
c

r
o
f

r
e
d
w
o
p

s
s
e
c
o
r
p

n
o
i
t
c
u
d
o
r
p

,

5
0
8
2
5
7
5
1
–

0
0
0

,

,

5
0
8
2
5
7
5
1
–

K
K
D

f
f
o
-
e
n
o

i

g
n
n
r
e
c
n
o
c

s
t
n
e
m
e
r
i
u
q
e
r

l
l
a

f
o

t
c
e
p
s
e
r
-
n
o
N

3
0
0
2

n
i
e
s
a
c

r
o
f

r
e
d
w
o
p

s
s
e
c
o
r
p

n
o
i
t
c
u
d
o
r
p

k

l
i

M

k

l
i

M

,

5
1
4
5
1
8
9
–

,

0
2
7
9
5
4
6
2
–

,

5
1
5
2
5
2
8
8
1
–

,

4
6
8
5
1
8
4
9
–

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

,

0
2
7
9
5
4
6
2
–

K
D

L
A
T
O
T

,

5
1
4
5
1
8
9
–

K
K
D

f
f
o
-
e
n
o

i

g
n
n
r
e
c
n
o
c

s
t
n
e
m
e
r
i
u
q
e
r

l
l
a

f
o

t
c
e
p
s
e
r
-
n
o
N

4
0
0
2

n
i
e
s
a
c

r
o
f

r
e
d
w
o
p

s
s
e
c
o
r
p

n
o
i
t
c
u
d
o
r
p

k

l
i

M

,

5
1
5
2
5
2
8
8
1
–

,

4
6
8
5
1
8
4
9
–

R
U
E

R
U
E

s
l
o
r
t
n
o
c

y
t
i
l
a
u
q

l
e
v
e
l

d
n
o
c
e
s

0
0
2

,

e
t
a
r

t
a
l
f

n

i

)
g
n

i
l

p
m
a
s

d
n
a

e
c
n
e
u
q
e
r
f
(

s
e
s
s
e
n
k
a
e

W

4
0
0
2

s
a
n
a
n
a
B
—

g
e
v

d
n
a

t
i
u
r
F

f
f
o
-
e
n
o

s
t
b
e
d

d
e
r
e
v
o
c
e
r
-
n
o
N

4
0
0
2

n
o
i
t
a
c
i
f
i
t
r
e
C

,

2
0
4
9
1
4
9
3
1
–

0
0
0

,

,

2
0
4
9
1
4
9
3
1
–

R
U
E

0
0
2

,

e
t
a
r

t
a
l
f

n

i

)
g
n

i
l

p
m
a
s

d
n
a

e
c
n
e
u
q
e
r
f
(

s
e
s
s
e
n
k
a
e

W

5
0
0
2

s
a
n
a
n
a
B
—

g
e
v

d
n
a

t
i
u
r
F

s
l
o
r
t
n
o
c

y
t
i
l
a
u
q

l
e
v
e
l

d
n
o
c
e
s

,

5
0
0
1
5
6
0
4
–

0
0
0

,

,

5
0
0
1
5
6
0
4
–

R
U
E

0
0
2

,

e
t
a
r

t
a
l
f

n

i

)
g
n

i
l

p
m
a
s

d
n
a

e
c
n
e
u
q
e
r
f
(

s
e
s
s
e
n
k
a
e

W

6
0
0
2

s
a
n
a
n
a
B
—

g
e
v

d
n
a

t
i
u
r
F

s
l
o
r
t
n
o
c

y
t
i
l
a
u
q

l
e
v
e
l

d
n
o
c
e
s

E
D

E
D

K
D

K
D

K
D

S
E

S
E

S
E

S
E

,

6
6
3
8
5
0
8
5
9
5
–

0
0
0

,

,

6
6
3
8
5
0
8
5
9
5
–

S
E

L
A
T
O
T

,

4
9
5
3
4
4
2
8
5
2
–

0
0
0

,

,

4
9
5
3
4
4
2
8
5
2
–

R
U
E

0
0
0
1

,

e
t
a
r

t
a
l
f

-
i
h
o
r
p

e
h
t

f
o

l

o
r
t
n
o
c

e
h
t

n

i

s
e
s
s
e
n
k
a
e

W

3
0
0
2

n
o
i
t
a
l
l
i
t
s
i
D

e
n
W

i

S
E

s
n
o
i
t
a
t
n
a
l
p

e
n
i
v

y
n
a

f
o

n
o
i
t
i
b

,

6
8
9
5
7
4
2
1
9
2
–

0
0
0

,

,

6
8
9
5
7
4
2
1
9
2
–

R
U
E

0
0
0
1

,

e
t
a
r

t
a
l
f

-
i
h
o
r
p

e
h
t

f
o

l

o
r
t
n
o
c

e
h
t

n

i

s
e
s
s
e
n
k
a
e

W

4
0
0
2

n
o
i
t
a
l
l
i
t
s
i
D

e
n
W

i

S
E

s
n
o
i
t
a
t
n
a
l
p

e
n
i
v

y
n
a

f
o

n
o
i
t
i
b

L 109/38

EN

Official Journal of the European Union

19.4.2008

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

y
d
a
e
r
l
a

s
n
o
i
t
c
u
d
e
D

e
d
a
m

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

,

1
1
0
8
7
–

,

1
1
0
8
7
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

a
i
r
e
t
i
r
c

n
o
i
t
i
n
g
o
c
e
r

n
i
a
t
r
e
c

f
o

t
c
e
p
s
e
r
-
n
o
N

4
0
0
2

s
a
n
a
n
a
B
—

g
e
v

d
n
a

t
i
u
r
F

s
n
o
i
t
a
s
i
n
a
g
r
o

r
e
c
u
d
o
r
p

y
b

,

7
5
7
7
1
8
5
9
4
–

0
0
0

,

,

7
5
7
7
1
8
5
9
4
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

a
i
r
e
t
i
r
c

n
o
i
t
i
n
g
o
c
e
r

n
i
a
t
r
e
c

f
o

t
c
e
p
s
e
r
-
n
o
N

5
0
0
2

s
a
n
a
n
a
B
—

g
e
v

d
n
a

t
i
u
r
F

s
n
o
i
t
a
s
i
n
a
g
r
o

r
e
c
u
d
o
r
p

y
b

,

7
7
8
9
4
3
6
2
2
–

0
0
0

,

,

7
7
8
9
4
3
6
2
2
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

a
i
r
e
t
i
r
c

n
o
i
t
i
n
g
o
c
e
r

n
i
a
t
r
e
c

f
o

t
c
e
p
s
e
r
-
n
o
N

6
0
0
2

s
a
n
a
n
a
B
—

g
e
v

d
n
a

t
i
u
r
F

s
n
o
i
t
a
s
i
n
a
g
r
o

r
e
c
u
d
o
r
p

y
b

,

8
3
1
7
8
5
7
7
3
–

0
0
0

,

,

8
3
1
7
8
5
7
7
3
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

a
i
r
e
t
i
r
c

n
o
i
t
i
n
g
o
c
e
r

n
i
a
t
r
e
c

f
o

t
c
e
p
s
e
r
-
n
o
N

7
0
0
2

s
a
n
a
n
a
B
—

g
e
v

d
n
a

t
i
u
r
F

,

0
9
6
2
6
5
3
5
–

,

2
1
3
9
7
5
7
4

,

5
3
7
4
9
9
–

,

1
3
3
8
9
8
3
–

,

3
5
6
1
8
5
8
–

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

,

0
9
6
2
6
5
3
5
–

,

2
1
3
9
7
5
7
4

,

5
3
7
4
9
9
–

,

1
3
3
8
9
8
3
–

,

3
5
6
1
8
5
8
–

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

,

0
8
8
0
9
2
9
1
1
1
–

0
0
0

,

,

0
8
8
0
9
2
9
1
1
1
–

R
F

L
A
T
O
T

f
f
o
-
e
n
o

f
f
o
-
e
n
o

f
f
o
-
e
n
o

f
f
o
-
e
n
o

f
f
o
-
e
n
o

s
n
o
i
t
a
s
i
n
a
g
r
o

r
e
c
u
d
o
r
p

y
b

d
e
r
a
l
c
e
d

y
t
i
t
n
a
u
q

e
l
b
i
g
i
l
e
n
I

5
0
0
2

r
a
g
u
s

f
o

e
g
a
r
o
t
s

c
i
l

b
u
P

d
e
r
a
l
c
e
d

y
t
i
t
n
a
u
q

e
l
b
i
g
i
l
e
n
I

6
0
0
2

r
a
g
u
s

f
o

e
g
a
r
o
t
s

c
i
l

b
u
P

s
n
o
i
t
c
n
a
s

f
o

n
o
i
t
a
c
i
l

p
a
-
n
o
N

4
0
0
2

s
n
o
i
t
c
n
a
s

f
o

n
o
i
t
a
c
i
l

p
a
-
n
o
N

5
0
0
2

s
n
o
i
t
c
n
a
s

f
o

n
o
i
t
a
c
i
l

p
a
-
n
o
N

6
0
0
2

s

i

m
u
m
e
r
p

s

i

m
u
m
e
r
p

s

i

m
u
m
e
r
p

o
c
c
a
b
o
T

o
c
c
a
b
o
T

o
c
c
a
b
o
T

,

2
2
4
6
1
9
0
2
–

0
0
0

,

,

2
2
4
6
1
9
0
2
–

R
U
E

0
0
2

,

e
t
a
r

t
a
l
f

f
o

e
r
u
d
e
c
o
r
p

g
n

i
l

p
m
a
s

n

i

s
e
s
s
e
n
k
a
e

W

3
0
0
2

n
i
e
s
a
c

r
o
f

r
e
d
w
o
p

k

l
i

M

s
e
h
c
t
a
b

n
o
i
t
c
u
d
o
r
p

,

3
4
0
5
8
3
2
4
–

0
0
0

,

,

3
4
0
5
8
3
2
4
–

R
U
E

0
0
2

,

e
t
a
r

t
a
l
f

f
o

e
r
u
d
e
c
o
r
p

g
n

i
l

p
m
a
s

n

i

s
e
s
s
e
n
k
a
e

W

4
0
0
2

n
i
e
s
a
c

r
o
f

r
e
d
w
o
p

k

l
i

M

s
e
h
c
t
a
b

n
o
i
t
c
u
d
o
r
p

,

5
6
7
0
5
1
3
1
–

0
0
0

,

,

5
6
7
0
5
1
3
1
–

R
U
E

0
0
2

,

e
t
a
r

t
a
l
f

f
o

e
r
u
d
e
c
o
r
p

g
n

i
l

p
m
a
s

n

i

s
e
s
s
e
n
k
a
e

W

5
0
0
2

n
i
e
s
a
c

r
o
f

r
e
d
w
o
p

k

l
i

M

s
e
h
c
t
a
b

n
o
i
t
c
u
d
o
r
p

,

0
3
2
2
5
4
6
7
–

,

7
2
5
0
9
0
3
–

,

0
9
9
8
2
8
0
3
–

,

0
0
4
8
2
8
2
4
–

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

,

0
3
2
2
5
4
6
7
–

E
I

L
A
T
O
T

,

7
2
5
0
9
0
3
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

s
k
c
e
h
c

l
a
c
i
s
y
h
p

t
u
o
b
a

n
o
i
t
a
m
r
o
f
n

i

f
o

k
c
a
L

3
0
0
2

s
d
n
u
f
e
r

t
r
o
p
x
E

,

0
9
9
8
2
8
0
3
–

R
U
E

f
f
o
-
e
n
o

s
t
n
e
m
y
a
p

e
t
a
L

4
0
0
2

s
t
n
e
m
y
a
p

e
t
a
L

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

,

0
0
4
8
2
8
2
4
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

f
o

t
u
o

8
6

e
l
c
i
t
r
A

f
o

d
e
i
r
r
a
c

t
o
n

s
k
c
e
h
c

h
c
a
e
r
b

n

i

y
l
e
v
i
t
s
u
a
h
x
e

e
v
i
t
a
r
t
s
i
n
m
d
A

i

t
o
p
s
-
e
h
t
-
n
o

;

4
0
0
2
/
7
1
8

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

y
r
o
t
c
a
f
s
i
t
a
s

t
o
n

s
k
c
e
h
c

3
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

R
F

R
F

R
F

R
F

R
F

R
F

R
F

R
F

R
F

E
I

E
I

E
I

T
I

T
I

T
I

19.4.2008

EN

Official Journal of the European Union

L 109/39

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

y
d
a
e
r
l
a

s
n
o
i
t
c
u
d
e
D

e
d
a
m

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

,

0
0
4
8
8
5
8
9
2
–

0
0
0

,

,

0
0
4
8
8
5
8
9
2
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

n

i

e
t
a
l

o
o
t

t
u
o

d
e
i
r
r
a
c

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
O

3
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

T
I

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

f
o

1
6

e
l
c
i
t
r
A

f
o

h
c
a
e
r
b

2
0
0
2
/
5
4
4

,

0
0
0
8
1
4
5
7
–

0
0
0

,

,

0
0
0
8
1
4
5
7
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

f
o

t
u
o

8
6

e
l
c
i
t
r
A

f
o

h
c
a
e
r
b

n

i

y
l
e
v
i
t
s
u
a
h
x
e

d
e
i
r
r
a
c

t
o
n

s
k
c
e
h
c

e
v
i
t
a
r
t
s
i
n
m
d
A

i

4
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

T
I

t
o
p
s
-
e
h
t
-
n
o

;

4
0
0
2
/
7
1
8

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

y
r
o
t
c
a
f
s
i
t
a
s

t
o
n

s
k
c
e
h
c

,

0
0
6
9
3
2
3
–

0
0
0

,

,

0
0
6
9
3
2
3
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

n

i

e
t
a
l

o
o
t

t
u
o

d
e
i
r
r
a
c

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
O

4
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

T
I

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

f
o

1
6

e
l
c
i
t
r
A

f
o

h
c
a
e
r
b

2
0
0
2
/
5
4
4

,

0
0
5
4
6
4
5
–

0
0
0

,

,

0
0
5
4
6
4
5
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

n

i

e
t
a
l

o
o
t

t
u
o

d
e
i
r
r
a
c

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
O

5
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

T
I

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

f
o

1
6

e
l
c
i
t
r
A

f
o

h
c
a
e
r
b

2
0
0
2
/
5
4
4

,

0
0
9
0
7
8
5
–

0
0
0

,

,

0
0
9
0
7
8
5
–

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

n

i

e
t
a
l

o
o
t

t
u
o

d
e
i
r
r
a
c

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
O

6
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

T
I

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

f
o

1
6

e
l
c
i
t
r
A

f
o

h
c
a
e
r
b

2
0
0
2
/
5
4
4

,

7
1
3
9
2
3
5
6
4
–

0
0
0

,

,

7
1
3
9
2
3
5
6
4
–

T
I

L
A
T
O
T

,

9
4
6
1
5
4
1

,

9
4
6
1
5
4
1
–

0
0
0

,

0
0
0

,

,

0
0
5
4
8
4
8
4
–

,

0
0
3
4
6
9
7
4
–

0
0
0

,

0
0
0

,

,

0
0
5
4
8
4
8
4
–

,

0
0
3
4
6
9
7
4
–

,

1
8
1
4
2
7
0
1
1
–

,

1
8
1
4
2
7
0
1
1
–

R
U
E

R
U
E

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

y
r
a
d
n
o
c
e
s

d
n
a

n
i
a
m

e
h
t

n

i

s
e
s
s
e
n
k
a
e

W

4
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

s
l
o
r
t
n
o
c

f
f
o
-
e
n
o

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
O
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

s
t
n
e
m
y
a
p

e
t
a
L

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
L

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

U
L

U
L

U
L

R
U
E

0
0
5

,

e
t
a
r

t
a
l
f

y
r
a
d
n
o
c
e
s

d
n
a

n
i
a
m

e
h
t

n

i

s
e
s
s
e
n
k
a
e

W

5
0
0
2

s
s
e
r
u
s
a
e
m

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
g

D
R

U
L

s
l
o
r
t
n
o
c

,

1
5
1
7
9
9
4
9
–

,

0
3
8
5
7
1
2
1
1
–

,

1
8
9
2
7
1
7
0
2
–

U
L

L
A
T
O
T

,

9
9
5
0
9
7
–

,

9
9
5
0
9
7
–

,

8
3
8
9
3
1
7
2
–

,

8
3
8
9
3
1
7
2
–

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

,

8
3
8
9
3
1
7
2
–

T
P

L
A
T
O
T

,

9
9
5
0
9
7
–

,

9
9
5
0
9
7
–

R
U
E

L
N

L
A
T
O
T

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
O
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

L
N

,

8
3
8
9
3
1
7
2
–

R
U
E

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
O
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

T
P