ࡱ>  0bjbj B066yy4!!!h| !&+ (999))){*}*}*}*}*}*}*0-/J}*E1@}*yy99*(k'k'k'yR99{*k'{*k'k'"k'9._! k'g**<&+k'0#D0k'k'\0')>g,k'$*)))}*}*%~)))&+0)))))))))6 ?: Course: Intermediate Accounting(2) The Islamic University of GazaInstructor: Salah ShubairFaculty of CommerceTime :Two hours Department of AccountingFinal exam. (2014/2015)  Name: Student No. . Q.1 Multiple Choice (14 Points) 1234567ADABCBD 1. Marle Construction enters into a contract with a customer to build a warehouse for $850,000 on March 30, 20155 with a performance bonus of $50,000 if the building is completed by July 31, 2015. The bonus is reduced by $10,000 each week that completion is delayed. Marle commonly includes these completion bonuses in its contracts and, based on prior experience, estimates the following completion outcomes: Completed byProbabilityJuly 31, 201565%August 7, 201525%August 14, 20155%August 21, 20155% The transaction price for this transaction is a. $895,000 b. $850,000 c. $552,500 d. $585,000 2. On June 1, 2015, Johnson & Sons sold equipment to James Landscaping Services. In exchange for a zero-interest bearing note with a face value of $55,000, with payment due in 12 months. The fair value of the equipment on the date of sale was $50,000. The amount of revenue to be recognized on this transaction in 2015 is a. $55,000. b. $5,000 c. $50,000 d. $50,000 sales revenue and $2,917 interest revenue. 3. Bella Pool Company sells prefabricated pools that cost $100,000 to customers for $180,000. The sales price includes an installation fee, which is valued at $25,000. The fair value of the pool is $160,000. The installation is considered a separate performance obligation and is expected to take 3 months to complete. The transaction price allocated to the pool and the installation is a. $155,676 and $24,324 respectively b. $160,000 and $25,000 respectively c. $180,000 and $25,000 respectively d. $138,378 and $21,622 respectively 4. Botanic Choice sell natural supplements to customers with an unconditional right of return if they are not satisfied. The right of returns extends 60 days. On February 10, 2014, a customer purchases $3,000 of products (cost $1,500). Assuming that based on prior experience, estimated returns are 20%. The journal entry to record the sale and cost of goods sold includes a a. debit to Cash and a credit to Sales Revenue of $3,000. b. credit to Refund Liability of $600 and a credit to Sales Revenue of $2,400. c. debt to Cost of Goods Sold and credit to Inventory for $1,500. d. credit to Estimated Inventory Returns of $300 5. On August 5, 2015, Famous Furniture shipped 20 dining sets on consignment to Furniture Outlet, Inc. The cost of each dining set was $350. The cost of shipping the dining sets amounted to $1,800 and was paid for by Famous Furniture. On December 30, 2014, the consignee reported the sale of 15 dining sets at $850 each. The consignee remitted payment for the amount due after deducting a 6% commission, advertising expense of $300, and installation and setup costs of $390. The amount cash received by Famous Furniture is a. $12,750 b. $11,985 c. $11,295 d. $11,685 6. Remington Construction Company uses the percentage-of-completion method. During 2015, the company entered into a fixed-price contract to construct a building for Sherman Company for $24,000,000. The following details pertain to the contract: At Dec. 31, 2015 At Dec. 31, 2016 Percentage of completion 25% 60% Estimated total cost of contract $18,000,000 $20,000,000 Gross profit recognized to date 1,500,000 2,400,000 The amount of construction costs incurred during 2016 was a. $12,000,000. b. $7,500,000. c. $4,500,000. d. $2,000,000. 7. Bruner Constructors, Inc. has consistently used the percentage-of-completion method of recognizing income. In 2015, Bruner started work on a 42,000,000 construction contract that was completed in 2016. The following information was taken from Bruner's 2015 accounting records: Progress billings 13,200,000 Costs incurred 12,600,000 Collections 8,400,000 Estimated costs to complete 25,200,000 What amount of gross profit should Bruner have recognized in 2015 on this contract? a. 4,200,000 b. 2,800,000 c. 2,100,000 d. 1,400,000 Q. 4  Preparing a pension work sheet. ( 16 points ) The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2016: Service cost $500,000 Actual return on plan assets 260,000 Annual contribution to the plan 900,000 Past service cost, effective January 1, 2016 105,000 Benefits paid to retirees 60,000 Discount rate 10% Accumulated OCIGain/Loss, January 1, 2016 0% Instructions (a) Using the above information for Marlin Corporation, complete the pension work sheet for 2016. Indicate (credit) entries by parentheses. Calculated amounts should be supported. (b) Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 2016.  Marlin Corporation Pension Work Sheet2016 General Journal Entries Memo Entries Annual Defined Pension OCI Pension Asset/ Benefit Plan Expense Cash Gain/Loss Liability Obligation Assets Bal., Dec. 31, 2015 (1,000,000) (3,750,000) 2,750,000 Past Service Cost Adjusted Bal. Service Cost Interest Expense Interest Revenue Asset Gain/Loss Contributions Benefits Journal entry for 2016 Balance, Dec. 31, 2016 Q.4 Solution Marlin Corporation Pension Work Sheet2016 General Journal Entries Memo Entries Annual Defined Pension OCI Pension Asset/ Benefit Plan Expense Cash Gain/Loss Liability Obligation Assets Bal., Dec. 31, 2015 (1,000,000) (3,750,000) 2,750,000 Past Service Cost 105,000 (105,000) Adjusted Bal. (3,855,000) Service Cost 500,000 (500,000) Interest Expense (1) 385,500 (385,000) Interest Revenue (2) (275,000) 275,000 Asset Gain/Loss (3) 15,000 (15,000) Contributions (900,000) 900,000 Benefits 60,000 (60,000) Journal entry 715,500 (900,000) 15,000 169,500 for 2016 Accumulated OCI, Jan. 1 0 Balance, Dec. 31, 2016 15,000 (830,500) (4,680,500) 3,850,000 Solution (1) ($3,750,000 + $105,000) 10% = $385,500 (2) $2,750,000 10% = $275,000 (3) $260,000 ($2,750,000 10%) = $15,000 (b) Pension Expense 715,500 Pension Asset / Liability 169,500 OCIGain/Loss 15,000 Cash 900,000 Q. 3 ( 20 points ) Lucas, Inc. enters into a lease agreement as lessor on January 1, 2015, to lease an airplane to National Airlines. The term of the noncancelable lease is eight years and payments are required at the beginning of each year. The following information relates to this agreement: 1. The airplane has a cost of $51,000,000 to Lucas, an estimated useful life of fourteen years, and a salvage value of zero at the end of that time. 2. National Airlines will pay all executory costs related to the leased airplane. 3. Annual beginning of year lease payments of $7,172,753 allow Lucas to earn an 8% return on its investment. Lease Amortization Schedule Lessor's Lease Amortization Schedule Annual Interest on Reduction of Balance of Date Lease Payment Unpaid Liability Lease Liability Lease Liability Annual Interest on Lease Receivable Lease Date Lease Rental Lease Receivable Recovery Receivable 1/1/15 $51,000,000 1/1/15 $7,172,753 -0- $7,172,753 43,827,247 1/1/16 7,172,753 3,506,180 3,666,573 40,160,674 Instructions (a) Prepare the journal entries on the books of the National Airlines ( lessee finance lease) during 2015? (b) Prepare the journal entries on the books of the Lucas, Inc ( lessor direct-financing lease ) during 2015? (c) Prepare the journal entries on the books of the National Airlines ( lessee operating lease) during 2015? (d) Prepare the journal entries on the books of the Lucas, Inc ( lessor operating lease ) during 2015? Q.3 Solution (a) January 1, 2015 Leased Equipment 51,000,000 Lease Liability 51,000,000 Lease Liability 7,172,753 Cash 7,172,753 December 31, 2015 Interest Expense 3,506, 180 Interest Payable 3,506, 180 Depreciation Expense 6,375,000 Accumulated DepreciationLeased Equipment 6,375,000 January 1, 2015 (b) Lease Receivable 51,000,000 Airplanes 51,000,000 Cash 7,172,753 Lease Receivable 7,172,753 December 31, 2015 Interest Receivable 3,506,180 Interest Revenue 3,506,180 (c) January 1, 2015 Rent Expense 7,172,753 Cash 7,172,753 (d) January 1, 2015 Cash 7,172,753 Rent Revenue 7,172,753 December 31, 2015 Depreciation Expense 3,642,857 Accumulated DepreciationLeased Equipment 3,642,857 Q.2 TRUE-FALSE ( 10 points) X 1. A change in accounting policy is a change that occurs as the result of new information or additional experience. T 2. Errors in financial statements result from mathematical mistakes or oversight or misuse of facts that existed when preparing the financial statements. X 3. Companies report changes in accounting estimates retrospectively. X 4. Companies account for a change in depreciation methods as a change in Accounting policy. X 5. Accounting errors include changes in estimates that occur because a company . acquires more experience, or as it obtains additional information T 6. The basis recommended by the IASB for the statement of cash flows is actually cash and cash equivalents. X 7. IFRS does not allow flexibility regarding the classification of certain items on the statement of cash flows.  !$%DEOQR_`tu{~Зuhh Ph} 5Z\o(h PhR95\ h 5\h Ph25\ h(5\,jh Ph(5UZ\mHnHo(u h>x?5\ hh5\hu=h(5\hu=hM^5\hu=h5Z\hu=h5Z\o( h?5\ hk5\hu=h5\#$%DE_`6vkd$$IfTl4F N$x`B t V 6PD%6    44 laytu=$dh$&P#$/Ifa$gdu=$dh$&P#$/Ifgdu=$dh$&P#$/Ifa$gd?`tumQ5$dh$&P#$/Ifa$gdk$dh$&P#$/Ifa$gdhvkd$$IfTl4F N$x B t V 6PD%6    44 laytu=$dh$&P#$/Ifa$gdu=RF?$ $a$gdhvkd*$$IfTl4F N$x B t V 6PD%6    44 laytu=$dh$&P#$/Ifa$gdu=$dh$&P#$/Ifgdu=   ! " # * + , - . / 0 1 2 3 4 5 6 7 8 9 ; < = > ? @ A ƼƼƫƤƅzzzzmmmmmmh1h?5Z\o(h1h?5Z\h1h?5\ h(5\ h?5\ hd5\ hy;5\h(hC5\ hn!5\h(hy;5\ hC5\ hji5\ h P5\h PhR95\ hR9Zo(hR9jhR9UmHnHo(u*+ , . 0 2 4 6 8 : $$Ifa$gd1 $a$gdy; $A$^gd? $]a$gd? $a$gdR9 : ; kd$$IfTl֞I  ]Z[\\\\\ t0644 layt?T; = ? A C E G I $$Ifa$gd1A B C D E F G H J K L M O     V W     ! " % & ' 5 6 7 9 : ; I J K M N O P V c ϫϫϫϫ㦞㞘 hPJh*hhh h?hh hBhCJmH @nH @sH @tH @hBhOJPJQJ^J hBhhhmhh hn!h hhhCh1h?5Z\o( h?5\8I J K $A$gdCkd$$IfTlh֞I  ]Z[\\\\\ t0644 layt?TK   Ukdw$$Ifl0D@  t0644 lapyt $$A$Ifgd$ h0xA$^`0a$gdn!  " & xll $$A$Ifgdkd4$$Ifl0D@  t0644 lapyt& ' 7 : xll $$A$Ifgdkd$$Ifl0D@  t0644 lapyt: ; K N xll $$A$Ifgdkd$$Ifl0D@  t0644 lapytN O P xYB===gd$ h0xA$^`0a$gd$ ) h@ N  .!"A$a$gdkdk$$Ifl0D@  t0644 lapyt   p q       7 8 9 < N O P R S U V "#!"FGijkmȻȻȻȻȻh?haL*PJ haL*PJhDChhaL*PJhDChhaL*h hh haL*hh?hPJhhPJhhmhh hn!h hh hPJhohPJ?    O Q  EjlgdaL*$ h0A$^`0a$gd?gd?$ h0A$^`0a$gdn!$ ) h@ N  .!"A$a$gdgdmo  mnGHmn!"fg+;Xhstuwzýýýýô hxh hhhxCJaJhhx h6>*h6hh6PJ hxPJhwahxPJhwahxh hxh hn!h haL*PJh'haL*PJ haL*hh'haL*h h6h: i7~~o$xA$^a$gd6$  !8A$^8a$gd6$ d8A$^8a$gd6$ hdxA$a$gd6$ h0A$^`0a$gd6gdgdx$ h0A$^`0a$gdx$ h0A$^`0a$gdaL* 7GVetu \ 02 $xA$gdgdx $ 8PA$gd$  A$^a$gdx$  PA$^a$gdx$ h80A$^`0a$gdxgd6z{ ^j028<|QS'QRSVb341Igɺɧ jh[Eh^UmHnHu$jh(h^U^JmHnHuh[Eh^5h h^hh[Eh^h h15h h5hhxCJaJhhxh h;#Uh hxh hh;Ul&UVc $d A$gd^ $xA$gd$ 8A$^`gd$A$^`a$gd$A$gd $dxA$gd $ A$gd$ d,A$gd $A$a$gdt eP$  P(")Z-d A$gd$ ups P(X/d &dA$Pgd^$ @ d%l-d A$gd^$ @ d$-d A$gd^$ @ dt"$d A$gd^$  @ dt"`'+*0d A$gd^$ @ d A$gd^ $d A$a$gd^   S u !$!%!;!Y!b!i!j!k!!!!!!!!!!!"-";"<"V"p"x"y"z"{"""""""""""""""""ԺԺԺh[Eh^>*hh[Eh^hZKh hhh[Eh^h h^hh(h^hZK^Jh h^^Jhh(h^^JhI $!%!j!k!!!!m$ &/d A$gd$ &/d A$gd^$  X/d A$gd$  X/d A$gd^$  P(Z-d A$gd$  P(Z-d A$gd^$ P(Z-d A$gd$ P(Z-d A$gd^ !!;"<"z"{""""tX$ ^ $q%)d A$gd$  X&xd A$gd^$ &$")Z-d A$gd$ &$")Z-d A$gd^$ (/d A$gd$ (/d A$gd^$ XX/d A$gd$ XX/d A$gd^"""&#'#[#u##$x]$  @ dt"`'+*0d A$gd^$ @ d A$gd^ $dA$a$gd^ $dA$gd^$ &dA$gd^$ &P(X/d A$gd$ &P(X/d A$gd^+$ > j:&^  6$%")0*Z-.1d A$gd^"""""""####%#&#'#(#*#+#-#5#?#F#H#N#[#]#r#t###$$$/$2$3$A$B$C$^$b$c$g$h$i$r$$$$$ %$%%%I%d%%%򨡨h}sh^hh(h^hZK^Jh h^^Jhh(h^^Jhh*rh^h jh[Eh^UmHnHuh1h hhLh^h^h[Eh^5hhRh^>*hh[Eh^h h^h7$%$P$$$&%J%%%J&&~kkY$  X/d A$gd^$  P(Z-d A$gd^$ P(Z-d A$gd^$  P(")Z-d A$gd^$ ups P(X/d A$gd^$ @ d%l-d A$gd^$ @ d$-d A$gd^$ @ dt"$d A$gd^ %%%%%%&#&,&I&d&&&&&&&&'4'A'S'n''''''''((((+(,(-(5(6(A(C(D(J(K(L(T(U(`(a(j(k(l(m(n(o(y(~(((((((((((((((((¾ hgh^h^h[Eh^5h h^>*hhJh^>*hhEh^>*hh[Eh^hZKhh[Eh^h h^hH&&T'''(((-(WH$ &d A$gd^+$ > j:&^  6$%")0*Z-.1d A$gd^$ ^ $q%)d A$gd^$  X&xd A$gd^$ &$")Z-d A$gd^$ (/d A$gd^$ XX/d A$gd^$ &/d A$gd^-(k(l(m(n(o(y(((((()9)P)|||$ # A$gd^$ 8 A$gd^ $ hxA$gd $gd^$gd^o4F$ p"'F2BdA$a$gd^$ &dA$gd^$ &P(X/d A$gd^(()))))/)1)8)9)P)Q)R)c)~))))))**+"+:+;+=+>++++++,=,n,v,w,,,,,,,,,,,,,,,----"-#-/-2-6-7-<-=--üռռռռռڷռռռռ h*>*h h>*h h*h ho >*hho hh ho 5h ho h hh h1h h5h h*5hh[Eh^h h^hAP)a)b)c)d)e)f)g)h)i)j)k)l)m)n)o)p)q)r)s)t) $xA$gd* $xA$gd$ # dgd^$ # dA$gd^$ # A$gd^t)u)v)w)x)y)z){)|)})~))*=+++,=,m,$  Vl(#dhA$gdo $A$a$gd $A$a$gdo $hxA$^h`a$gdo $hxA$^h`a$gd $A$a$gdo $xA$gd*m,,,,,=-T-V-----4.}$ A$^`a$gdo $ h Xl(#A$gdo $ h@ Vl(#A$gdo $ h d4l"A$gd*$ h f!A$gdo $A$gd$A$gdo $ N d 6$A$gdo ----h.i.......P/Q/g/h/{/|////////////////0000b0c0d0e0g0h0m0n0000ǿ}yhSy h|h|hSyOJQJhWhWOJQJhWOJQJ h*hh*OJQJhOJQJhE /ho OJQJh1OJQJh*OJQJhSyhSyhh6zhSyh hSyhho OJQJh6zho h ho h ho 5h/4.5...////////////////$A$gd*$A$gd*$A$^`a$gdSy hgdo $ A$^`a$gdSy$A$^`a$gdo /// 0n0p00*1+1=1>111172u2v2w2$A$gd0$A$gd}J$A$gd$ ^6$ A$a$gd* $gdW$A$gd*$A$gd| hgdSy hgd* hgdW $A$a$gd*0001(1)1*1+1=1>1O11111111111112-262c2k2t2u2v2w2222222R3d3y3333333333+444=444» h|h2$h2$ h2$hh2$5CJ hhho h ho CJh hSyh ho h h0hh0h}J hhhh*h*h h0h0h*hW h*hhSyh| h|h|6w2222222Q3R3d33333x$ A$^`gdo $ ^6$ A$gdo $ ^6$ A$a$gdSy$ ^6$ A$gdo $ ^6$ A$gdSy$ ^J6$ A$gdSy$ ^J6$ A$gdSy $A$a$gdo 3335444444\5]5o555$6%6$ h80A$^`0a$gd$A$gd$ ^6$ A$a$gd2$$ ^6$ A$gd2$$ ^J6$ A$gd2$ $gd2$$A$gdx$A$gd2$44444444o555555556$6%6&6+6-6.6E6K666666A7C7I7J7K7L777777777+8,81828R8S8T8U8V8X8Z8[8\888888żh h !hh'Qh hhh5CJhh5CJ hhx5CJ hh*h2$5\ hh2$ h2$hh2$h2$hh2$5CJ h h|h2$h2$=%666A7B77728S8999999QR@AC$$ hC0A$^`0a$gd$A$gd $ hA$a$gd'Q$ h0A$^`0a$gd899999999:QRSTYZ[ʔԔ @ABDEGHJKMRSYZ\]^ĸĸĦh3LLhvS60J5 hyhvS6jhvS6UhvS6 hvS65hvS60J5mHnHujhvS60J5U hvS60J5hIIjhIIU hCo( hNhUhJ3h5h'Qhh h !h4T 8. Most companies using IFRS show dividends paid as a financing activity. T 9. The first step in preparing a statement of cash flows is to determine the change in cash. T 10. A company reconciles net income to net cash flow from operating activities when using the direct method or the indirect method.     20 - PAGE 30 Test Bank for Intermediate Accounting: IFRS Edition, 2e  20-PAGE 3 Accounting for Pensions and Postretirement Benefits  CDFGIJLM^ەݕޕߕ $h]h` $hh]h`h$ ]`a$gdvS6 &`#$gdvS6$hh]h`hgdvS6$h]h`gdvS6$&`#$gdvS6$ڕەܕǹ hCo(h;h^CJaJh^h;h^5CJaJhII hhvS6hvS6jhvS6UmHnHuh+hvS6CJhh+hvS6CJh'Q0J5mHnHuh3LLhvS60J5jh3LLhvS60J5Uߕ$A$gd $a$gd^ $gdvS6$ gd^$ f!h]`ha$gdvS6$hh]h`hgdvS6gdvS6$ B 00P&P:pvS6/ =!"#$% DpE00P'&P0:pvS6= /!"P#$% Dp'<1h/R :pR9. A!"#$% (2*2@=6]{QмcC1j(@]xĽ}PSi/[qSV]={Oh g6i@R2FDDqj#$|B 4iiD`Zyӆ %=qv_=ǝ}w|3. IVVZ=(aʘGoau$a`_m\h߰ /&_{xC09x?)| OmX9nW '/^0"f>fnܸ|$!G:N<ʙXSX'bD1!1e̎F^d|.0L^FV^t:\)l˘W0}z̎ ^q3#3/t34ļma޹1X3+LM f//O3 i3X6_KOgzgncv./aaav43œ-<570şg錬#Q4x6n0̧sL)Q|oZO& `a?q ߛ3 nd9N>Sc0ɤ7d9¶L2+pNL$}>/ +?3ܽo7ssq 2h`|O^Ⱦ}}p݌p2I杹wXY,ò1meb{)<&c?3_3+2&۟Τcfae̅o}y6#m,pp>UAy;5̍?ɘ|X c X@~43w3O,G 7Q9:43L d0 f/悌$X&aY]`-p.0~f>fn#[ U739_Lu3Lyy1Sbl#&=}7gW Vn0^xWn3oi l?wy篘|~XOz{nIltj$_nZ@Gw`bc ] xl0`Wx}PD,_yTtjuByKg%lpy+ZUGµ=xpbccnݶuGB}ddpHCp|T8"A`Vl[q)@3N |"P>8g6t5YY# \o*(0'ڸ@  8ㆧa~6xDe |YTG@WB[p)lfVC^w3±..<:BQnj׏Rmy|Z 5 ou@N`XLz<p rH7ap磣 l̶d-_!ck17o ,LV0 #*-F<3iK%ς r|ʋ8zԏڱ7ζoJ\-gܩ3aU~óv*SS U˱əřWٶU@]YjU9v>j[m;@9iLM/$ʦ&MZzVX]nPZvv޼2p\-??pFT} ((0^*^t2SəΥ&izS7]\^VQJ6qnrziCɫhB"ٜɈDmVf1k[m"aϷ|4 HTj޳rOyI2?lߛX ޙV>!&V,5-<)3=N/|ڈmu71myc׿R=W{SS}*||W*Ϸ38?9-'%e6:yZ\ږS3 ΃Zj+^V{&#p+ ?^{W?+1 6_ =,..w~/]^ZS\cLt*Y#;OWT^*OzdM{ܱʂiS=N͔X=^۲u#K܂AKr9W>&ZVǥT/#.[,.^.d5- ؠ"Crx(I=|{R&.}I/(.v.x)󇭹@ka>F=q[fto-bqqieB OrBB*J9HKʕ'$%?x+$%ݩRx(JRH(vaɻr Kf^oߍKqӌ+(,YqļR^L(,sng+ N+,{$/8m_LwSgXz'$;gl8''lIerzHljTa8kTeOVr@uDOs_m=tC[aˤLuSs&,SGoԌ>  q K+i񾪐Ѥ؊IÇTGo𑶦* GXF>T=窲#oө $W+1#{|כطjiSbqpw2ᣟK fgV!߿3#DSUK šÿx]x7JBWUަz"϶F4`mK҄UqU|`c9̡]mbϸ%eYQI$̲Q&>?2}O]+iD|}tuKL ?n[YVI2JT.yAz rhVkD&{-6\ChSR/=||e"V^҉6WxXAn}}YY~ gk1Kr9XX8qW,%@S<*;S^B*k(9]!ߦ;xv-u-^t;2ȗ|rjijiWT`~rAڕ^X_Xc7%{;R=sqIώsZd>}&Z\eFLT*?Է-,u= ܼ'I.}[QV%̕I`J2L&]9.3'y|q!0A M*a`dpA^nF`[Ğ}Eu޽ڿF"6z!` 9q͢=XX4.)[seo(Y,JK(rsrr1sdD5YXuu^p @` wK( nTQy5zm !;l,*:?A\ RPkzt;j}VfS?֦KR(*%-1=%5>i^IĤٜhH"I[BVײiVlx--,!S}e%ոǂq!6kO==0Q Nʛ/0aw(M=xSYYY2IjBRBbFEA|(IxG,NKYW+qϒ$PTP >=;e˕W㪺>L q ),?P;XSX_Qu)Sw]YʊF%'gE;WߓgfA<ӵ2IJے=997EoIR2*~VШ<``mi#$pF6:K>g hy<겷M^6Q&?QV[UK=;~^dr8zQydOTr|jڌ4*1BX_,kpF$55)uObTbTn3]\Z$>_$'*7 ˓!Ш更.pp"vs&ju! n~zƳdٙ+%wB>4-ϭvNɊ(OWJgk gOʼn{d{ kꧺDey;%ܹISKDP*!3BaiBKmQF.)~yU2K ճOCzzY?8%MMqN^(ݓ*OȩiuZ|#JMlte-pDD1Dtnv \*J).,sST ySz4e'ɔ,=5p-:"t IBsoKR g ú \UN/IIΕ/,ibrimLT f2yVD?o O!A;cr+pUqD.H^S:./&O Ό+O9-Ŀ-mK|ff$s)UOZ,N/%$eIĹ$I$qO=,E& 6Fgn,*GhSe\zJTI9Y*;Swґ#MsQ;d w&$sלJ[ oK*XtNKSN -3|LQ9'-z<'MKܫ/%g;KˮS& .ª{:b4`al˸~i2(g$g(K+<- ^_%Oɒs*e2IARiy;>~jKj5Vv-J\|&ߟNЏʬV/+IK33w TFc>vx 9m42E0.HQnNzVgd9x\C$έ97T|RL8 (fv&N9?_R,*v~]Rf('gnD̿Dm ?ɔӳ%M&VY9hp5a04iU}zy^i~J|ʉU];l`phׁty|\p߉';c$IES3 ܳPd%>Y-M^eE0=5c“|T؜E.dx<:f6یK!~P1qt%(-w3qq,eje|Bхi'rSRGIvzb$ V8/xD(~Yk&KV*Yy^'&㒫fVXWIgUH .,O9S7SbȫIk69eaiQ^J^nBqͷEX~|b&*EyIUp-UsNlWrFg^֮,IZsߖI3&H+[[gX9 qy/סo>ߚ5^ WipI }GM-I+itf T\K,[iK/&q#hӌ^.Nvb?ŽOʫ)/"y{Uf/N/DLJXҎ+噅1)e 0hp5z=Su'2U\dSA^(ERnNlEU$LYJIbMOH6!]rqωb˳fܟ,OHJۓ3ĮRu"~/|G'9DiiE e%}񴩶v~E"BzUPx]D(ά揃$r1dڦڃ bH͸@R-4Ԅ#T-X5F| Y(79YN-A-:\Y7r_î)xp b0~ݿ,{_F;e\FB`_!?  YAӢG>#%/L"2y+~ LC#+eUČw]{qrygTn}2'7srVA^9qCZ.D'ixZ@VyڞI}\_[Zr2$emld 3lԟg>y:ajsK eMMhu= MQRUq+Em,q/ qC daaAj8Ėy,ayQ7} d >g~3&O) lTDBQw(?ƣ.JIL@@`0G2STqϚ/lwo//KyhwDًq{8RI.D`qe`(!lTFp.?-#=9z +;l|A2`=#]O?pI.A ;:mPEi!τ>vH˯()ICN\=nY,eI[ά﬋["W#p-'̳FG?%M͔.>xO*6L7!?j I2 < `{J8q̔sm|˅ʤnqz(>oEkqh2 rH^ p>vS4UO.wu98"<\L07h bFݏ_2O45.xb1R*e N**NbY@GfBG֡@*9+%>.HqVC'G{ge\$O^pqTDFJ.X(< o UdN$9W~ГPU`mR)Z lWK٬,QU= TIҹ-K.hڦ/;ކK@A %EJZbrx9Y-MMhX|F JY*5; 5ؽ'R5fa0 Q1Q"eI֕,X8y(Zz8$;vG刨!Y`E{ !Ys fߙ9?\gCI'tV:b"ˆͶOzs1e8.>N$JH--mBB,:xh;w.a ~)J,w@شJ9qũY(j'- y=_aMD0lpN)S0=.i7ӊr$ IiiZ~x߻ ؐ~z`rizM..ȒF/M'n?R[{){t r JrOވU(NL|+Az\SD(Iι#LpjJ4zzMOWWK%Kq%`3P~=c]/;ע"4Y9=ex'Ts9 $?9YP_ IKW>̗MvKe 8((qEn!??PW^xe0 쑢=odw,)Kl _La^ߌSHJUsq{Ze]RyX$ʪj;O$f4ڤҲeԋ Poii/~#ĥutMC͈1L4Ѩ#AEB*}3aoڮς0Ƿ) It6W (fG]_yzzV~ eJV8&˫Jci%ws]9lcefhZe;l: Kf%n Y&:etgL\FD  __\Jx%ÑF~JU ep#^gÇ%W'φ &A|p:7F52PX=Tb Q~ W;kSF-Bk꛴CWlC#, ? hAe?v...,NZ^+pZy>a9a[CN/#&JZ#{0Zx`5|z~6f5jGT|Co{߆ ^d mݵ*ͪ<*K+!ihXN=o:okW`IF+*q6VN%-!85e@u7MOEEud I:Y1ӘѤ w";EBN^2L0$d0tO’ICw0H8~,Zs9>~CʌwZł@ &bOUJ*Iݳ'gB(at!= =|3{J7Q"M΍OJ;aвG~Ru@g-шN: \1 }tZ )Mxʼn䩴6)5xzۘ>z*AyMtC,f6Tr2N-IKKux-dP# bm٥* < _3L _VF]< ZǏ*r$_8b3 ͨ:dkH7E(QƜɥy u[R;ỿfx@P2V?T!z@gh?hC3BkaUjYyG^`lV7~CAq݇EloT]2dKjA^ + @Lt荺~utm4 S \;<vDЃ` $#1BqDq+dʛ/|uDgf<.0podSn(sOƁRc Nϵw'Itn"ؒ}.|W($9*jpAؿc$si#%5):oJMGh\H0QB-ឌÍˏOCzO5i&ZQNjDɺoLw(xӪ3Q}o6{vA…s C0Wи6l'G Ee\ªFTN>Ipo <bM ~h3tB@Hsʿy=<_`6 יg J&]!s =n2dn]wPrא_SNd">r]^ЦP9(V=N=@]5ދD6A}ģP,w]ؕMWhم Ny@|7&@䒁r$P { ukx rPsFJ&D9f0Ef,h z N;H Ͽ%,/l~090H(䶁:-VzS;Ѥ{i S鮡>v.;t~::|Y)j`Z%ת".cPƍ#\>a|v[j֌G>ЏD٭VlH+țLj8vȠ}'hZKZe?p"QTCD?+alm1q ѩ6C]S UuHAh@Tja}xMR}`]:X0}7Hi حAKgÓC!k BYs>Z~آ5HAV:7"2Vh:\իΌ=fu \Л2!>4/7KbˍEaϾe5e٭*r7R I#S4tvw/m10ztW/kLj8u6BC݀jb5e;e㴐AM62M\7tt!u6|%)ߤ_ _{BVݬ7ƟW5ao.$hHGӷ:۵n w񾾟%$љh~eS-r /뀆h2)fdѫǂaSe=IYK88Al U7'XRS]˥G3cP_jک@@$TJ"cIv ܇x0Qb 81b^5AO[fߣ<.ٽuf=DN2m`.зkN%y@^b_`wf &pZQfp&>U։,cF#gGCjNv]p[cC})nVCH%O: 1vi?P߀Y& _. -iŦZw O6:QNX6y""Ka=[2<uhȁ%·X: x p:GKU ˽&f`C=Gp hBo1GMpOVqMs~jztX(HFs\ s;G\s"F>wU9\ #Oi.6HgԁL:!|3M*W>둸TF/ ib]'88RnKS ^[\u_DuSaBhݲډ B89m,nP&-EA\ ji ET:^w]QgzȒNl"u۷n[n ݺ}Pǽ!+ۧKЭO~-ͯ; ByKV)^6uhݐTn؈Φa Ȇ$PC5)Hi?b~3z} XFzQp-2iMLZBh%m~pxEQr~mv Ẇ0s$P2¯!Z`LO".]q#~?yY8%r+ t>ybnzмcfb6z՛oBKzЀ#Tje9@yzjhuo3mpC޳Cs 㡡C|}^09:Dd2&~Sbf|޿cM/3p! [hL^ aFnlV}66<<Q]qv\;hœ6;ychZX~'Xv/1oǂ~_6ƺ>Zf t2[[GhE ʘ쐸"q պKw0兹:XYnKo(q9X5FWW'Voy'fڻ6}6`+z %Agic˸T8jwn '--Knp^uQV[1گo̍;sN: dym:BݴBhRߣBntGߏ9CJ P_9VujC 2!AI t|V403Cv&Z,֊_ 2mcBG;v{fqLX/`0g !`~\s0pGEK/Z:ԡ7ހ5F0.v+O}}7\zp>Bx[UftuM#v.ZҐC|m ^K#Qm7ߌ>uKME|=Bx+@5z^9(z~vn?c ~R>a-ެEWg+:!wϔg_IzB!xBBˍ2&tK桠GifI 5h9H>r\%`cfՎzBa6a)akmmFi]KWy1\`ݬ Zo~40p16Kllv+ v?0@S Rsho&E'aw 2lM>yn: qln^kwp/GpFUkc:wz3GGӬ܈KH†A )0 X_1^3H\(72z<~4r!uH [m3NQ7i.u+a  Ȳrm6k(\PpCC?:) wg}ކʧtӷ7fkImc/;ua9KmXWgx"RBOKq xge̖o&\*4I=%wzp~L_PM B9k{{Ya{@M{a^jК͚evbctdjMi"ڗmmXB!9ycW[pѻ}&XSD0w0:Yaխ}vîĤCQ zh!56 Ԙv#$Hqڤm?wH@>yw kp sg$rh݊N`]OoCŌ`fUG Mj0sV5s .So;Dw { Ʌ ot \cq;zɨ7&3ٴѬo*ۏT}(6hېi1~ꭀx3n{`粡pP0:]@؅MM".;~f]r7q%\*FWB\\=|JLӆ[P8hۣvr*XIouP\˽>^}w~8ZՆ.Oܐi"_QyOJjM!@}nȓj%wPC SQN֬F005(F+r#/֎1]*A=eB3Y /Mگ‚6/wc]n0a ӡ<7; l..dcK}@B ]2ڮ;qXue;lzkaYk%{aL3[v<ȨI:`kğΊ]_KѯE[p!}!Mh2^ ftni3`^}Wm!٭~O;6.T4 zylFory {&kUm~ٍE P|:HնakkW js^;8|Uqx%K(Dt %QB9|/\M<.a Ic'?]m% &32 0y`@\&U+G$W{4i^ZuZ~#ĻֺpN<8mWW8. It{xl- ο`WM%A*Bԏyk1rzhIf)+n-mļpQk0꛳[c/#x AfTxdG'c]V'ԄGb 8{ׯ= ?c{{^5uFSur;$h=Q/NaB6lH:9JLddmE 8m8 ؎|.+mxkV]n[v_7m)P|i&^lڭ| 2BO^RM)]0 L!}!6 Z9D2CC;7._9j[ާU }pN+w6~k`w|a<#a2^1+D:G:t^f4z'u_Ŧk_@cz*d?k!- ?8 .ʘF^_{I]ƚ=r<<݄MxCdӢx}C צ9wlA沏q&U Be8:wXF`qH, oP׭}}u?z\~(Z%zSjsl4w__2 466|\z߶+bֽ yH%/3vu;%(]Avix)EҌ&[8@\a@5wHNvb†B{93kGn.B֝) pކ*$ݾA%xRb+(f7-90PSzc>ceZ“at7zm7d7T&VG:BE˶DY򪆣p3ljtqJSGKǓF> \{-ܯKtP\v&z'־dm!7 :ZS 5Y~JrWlgmvSmTgwA3ߓ[3Trw# _ ^W 5,^>]۝MKJ1i=a%z[յ'jXI^F"N\N?Lr+BLWzZT0@nfA χrN'3t։kN } "HǾۙ)!1$ "k 讃" ?.&Ps{ ;ķ5,}EuF!p,Y D;kDѺjSX%{iK#ώjS {-}Kt+&.+!mwfs/i|wH?W09 \}⎍a/e]=gMS'V[MԐIWJ#1~Iӓyz\_={b{|H|'F6D ᢹL}ej2{w7h!FM9ޖ a7tmׯs"qq XRL覺˰~}g<,\#7@5X|axlXU:2#g}:!6LX7PA6uO)șP@w!.^$Lo7([3,)6 Ou\(Xb޻`yY;=Z9ʨTJEnaHf6+RuX܁o|Hj휼Qk_o]yEb|t͠SpdZCڽGIm<%BNFXS-l1@:DۭVb=^/80zƭi*8>,\2gYCquա\at!~~+}+mZ2 ߣͮମ݌F7z>ڒWd5iKyJA۸{…'Gtf`D.U4#RZ2 FE~j#FSQsfp7t:}N͍TժX<n2.{ جb Gg@$] 0~d2ۣjآaS"%b_,1>o&="7*=#H]?a).iU5 'Y*m.? yS^_p̉Eͣ!ecξTUC|Z>X _-~e*->^]eFlj:d;BX`HsnjRKхfqmF4CŬ)r^*<Һ(RyYAw0[ )>&.ACU1u"`'H!I)W(@&d:'"!T=[U*\wG$ &aJylpV !<*[YkPS@l56iV ]X[h{:hwhR)R ca\ 5dB9 [+hh x0@IBF0ʝotτ_;,\:uS{a,:'$g3 ؙ LGqq1J+++7u~J;jwJG8%q6V0>r!ޙQ1(x|dm[=S++d!B~%pa|: ?o>Y#xyD7 bΣʱ&۶ l t>}RT^¥xwXUHs 덍\\ǒ`Axn䊎-ޤڜm )4~vq|\dm1aRPig`, H烢rosѲ9nJekBhKݽ݇@W 5zkKs;+\=1{PJlJC4,Bj/^WTp7.űg+R#b+|48aqg_naC)-DzWO(Qy_`|TWG\# [8 m``Yr`Ht{eJi\ ¯aڲȜ)16;a½܌(EWK/w:+E;%$5,VrI"LB^׈6CbqiWK*苦<jAPw*g 666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH N`N Normal$A$CJ_HaJmH sH tH @ o Heading 5A$$ ,T @  r !$@x@&A$5CJOJQJaJhDA`D Default Paragraph FontRi@R  Table Normal4 l4a (k (No List xx 2 Table Grid7:V0$A$ZOZ MC-Foils$8A$^8`a$CJOJQJaJhJ@J ^Header$ !A$CJOJQJaJ>!> ^ Header CharCJOJQJaJ.)@1. ^ Page NumberJAJ o Heading 5 Char5CJOJQJaJhH^RH W0 Normal (Web)$ddA$[$\$PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3ڗP 1Pm \\9Mؓ2aD];Yt\[x]}Wr|]g- eW )6-rCSj id DЇAΜIqbJ#x꺃 6k#ASh&ʌt(Q%p%m&]caSl=X\P1Mh9MVdDAaVB[݈fJíP|8 քAV^f Hn- "d>znNJ ة>b&2vKyϼD:,AGm\nziÙ.uχYC6OMf3or$5NHT[XF64T,ќM0E)`#5XY`פ;%1U٥m;R>QD DcpU'&LE/pm%]8firS4d 7y\`JnίI R3U~7+׸#m qBiDi*L69mY&iHE=(K&N!V.KeLDĕ{D vEꦚdeNƟe(MN9ߜR6&3(a/DUz<{ˊYȳV)9Z[4^n5!J?Q3eBoCM m<.vpIYfZY_p[=al-Y}Nc͙ŋ4vfavl'SA8|*u{-ߟ0%M07%<ҍPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ptheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] 0 p0 D  XA mz"%(-048!%,.148:=ADGIL`: ; I K  & : N 7 !"$&-(P)t)m,4./w23%6Cߕ "#$&'()*+-/0235679;<>?@BCEFHKMd!!t    ,"${QмcC1j>]ɜ@z  (  bB @ c $D>"?V  # A3"`?tB  6D?"?  <#" `? tB  6D?"?   < #" `? B S  ?(  \B  C D#" ?<B  #" ?\]0mArt"r E35.&t44&tQ35%tq44%tU# %#t# %#uV#D%\V#%\V#&\V# D&\11?00;CC009*urn:schemas-microsoft-com:office:smarttagsplace?*urn:schemas-microsoft-com:office:smarttags stockticker=*urn:schemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType @ 7W^OTW\$` i !!!x#~#`$f$B0B0D0D0E0E0G0H0J0K0M0N0000 !EF~  l m    X Z 78GHVWefabop}~TY)6   ##u#~###]$f$$$++++A-S---../ /S/\///B0B0D0D0E0E0G0H0J0K0M0N000033333333333333333333333333333333333333333333333333333333%Etu:;IOQU   i 7sF%&kl<={|(\K !@!?""$$x''(7)'+/+++D,M,3-]-..../ /S/]///B0B0D0D0E0E0G0H0J0K0M0N0000  uwz{ 2Jh%&ZZkl..<=qq{|).yyd**A009'j<c>!ul6px f kl d a5k*W)VY|-'A8E !2$E$3J%;Q(aL*k +.7[02ss2|2|4vS6-78kz9y;^t<u=?>x? D@U7AC0F5F>(GIII{LIL^M3YP'QS5S;#U.%UW WM^bc`cfqh8ixkqMwxSy1|TC|Sd~pT.<D1C23 ?D1} O6qQ =1\?cam_ @Bji Y.< !d4hW^i )7E'W*zF}J8m&~q P\N[n!)$o -dh(\A9 9|%*CQR90B0D0@@/0H@HHH8@H(@UnknownebrislinG*Ax Times New Roman5Symbol3. *Cx Arial7.@ Calibri=. Cordia NewG=  jMS Mincho-3 fgS& xP!Liberation SansArialA BCambria Math"1h*&.5gB3) W3) W!4d*0*02qHP?22!xx khmahmoudsalah2rOh+'0l   ( 4 @LT\d khmahmoudNormalsalah2r66Microsoft Office Word@*g@覕=@ @\@ 3)՜.+,0 hp  alsayraW*0  Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}Root Entry FPIK_Data ~1Table0WordDocumentSummaryInformation(DocumentSummaryInformation8CompObjy  F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q