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HomeMy WebLinkAboutItem 8.2 Invest Rpt 1st Qtr 08-09~~'~ ~- ~ -i~ \~:~ CITY CLERK File # ~0~ 0^-~~ AGENDA STATEMENT CITY COUNCIL MEETING DATE: November 18, 2008 SUBJECT: ATTACHMENTS: RECOMMENDATION: FINANCIAL STATEMEl~1'~T: City Treasurer's Investment Report for 1st Quarter 2008-2009 Report Prepared by Paul S. Rankin, Administrative Services Dir. 1. Special Report: City of Dublin Investment Portfolio Background 2. Quarterly Investment Report For The Period Ending September 30, 2008 Receive the Report See Report DESCRIPTION: The attached Investment Report details the City's investments as of September 30, 2008, in accordance with the requirements for reporting investments. Due to the significant economic pressures in recent months the report also includes background information related to the portfolio (Attachment 1). SPECIAL REPORT BACKGROUND The City portfolio is invested in a manner that is consistent with both State law and the adopted City Council Investment policy. The four guiding principles stated in the policy are: (1) Safety; (2) Liquidity; (3) Yield; and (4) Diversification. As discussed in Attachment 1 State laws form the foundation for the investment of public funds. There are certain safeguards imposed bylaw or otherwise deemed prudent to protect against unnecessary losses. It is important to keep in mind that in any investment program there are elements of risk. The ideal approach is to use the four principles noted above to mitigate risks and devise a sound program. Attachment 1 also provides a more detailed description of the major types of investments included in the City Portfolio (Notes issued by Government Sponsored Enterprises; California Treasurer -Local Agency Investment Fund; and California Asset Management Program.) Each of these investments has unique characteristics and they are used as part of a combined investment program. The City investment portfolio has not incurred any direct losses as a result of the types of investments held by the City. The City did not have funds in any of the brokerages or insurance companies which failed or were acquired in September 2008. The City also did not have any funds invested in mortgage backed derivatives. As explained in Attachment 1 the investments the City has in notes issued by Federal National Mortgage Association (FNMA - "Fannie Mae") and Federal Home Loan Mortgage Corporation (FHLMC - "Freddie Mac") appear to be secure as a result of the Federal Treasury conservatorship of these entities. COPY TO: Page 1 of 4 ITEM NO. ~ . G:\Investments\FY 2008-09\Sept 2008 ReportWg_Stmt_1stQtr_sept_08.doc V QUARTERLY REPORT FORMAT The format of the quarterly report consists of the following components: Section 1 -Portfolio Information • Portfolio Summary (Includes the Par Value; Market Value; and Yield) • Portfolio Details (Includes a listing of individual securities and investments) • Investments By Type (Includes: a listing of Federal Securities including call date if applicable) Section II -Investment Charts Section III -Listing of Investment Transactions by Month 1St QUARTER RESULTS As shown on the Portfolio Summary the total investments as of September 30, 2008 were approximately $115 million. The "Yield to Maturity" was calculated at 3.74% and the weighted average maturity of the portfolio was 948 days (2.6 years). The report also displays the weighted average maturity based on the "Call Date". If all securities were assumed to be called the portfolio average maturity drops to slightly more than one year at 405 days. The Market Value as of September 30, 2008 was approximately $552,000 more than the Par Value. (Par Value = $115,358,346 and Market Value = $115,910,741) The Par Value is the "face value" or principal amount at maturity of the note or bond. The typical investment approach used by the City is to hold investments until maturity. The City does not actively sell securities prior to their maturity. In the current market, the premature liquidation of a security would result in less interest income upon reinvestment, diluting any gain achieved from selling the investment prior to its stated maturity. The following Table displays the comparative results based on information in the Portfolio Summary for the most recent five quarters. This allows for a comparison to the most recent quarter as well as the same three month period one year ago. COMPARISON OF PORTFOLIO MEASURES Most Recent Five Quarters ~ 2007/O8 2007/08 2007/08 2047108 2008/09 Portfolio Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Measure. (Jul -Sept (October - (Jan - (March - (Jul -Sept 2007) Dec 2007 h~Iarch 2008 Junc 2008 2048 Par Value $100,590,779 $107,554,065 $118,018,240 $124,192,095 $115,358,346 Average 1,106 days 1,023 days 649 Days 691 Days 948 days Term (3.03 yrs) (2.80 yrs) (1.78 s) (1.89 yrs) 2.6 s) Yield To 4.582% 4.48% 4.046% 3.579% 3.740% Maturi /Call As noted in the Table the total portfolio is approximately $14.8 million more than one year ago. The total portfolio will fluctuate throughout the year. In February 2008, pursuant to a funding agreement with the Lin family the City received approximately $11.2 million to finance the construction of the Fallon Road / Interstate 580 Interchange Project. The majority of these funds will be expended in Fiscal Year 2008/09 as construction proceeds. G:\Investments\FY 2008-09\Sept 2008 Report\Ag_Stmt_1stQtr_sept_08.doc a The average maturity of the investments held also decreased over the past year from 3.03 years to 2.6 years. However, when comparing the indicators with the most recent quarter to the June 2008 results, the average term has increased, and there has also been an increase in the yield. The longer term trend has been a decline in interest rates from one year ago. INVESTMENT ACTIVITY DURING THE FIRST QUARTER This report discloses changes in individual securities due to Maturities, Called Securities, and New Investments. No securities matured or were called during the quarter. However, Staff purchased seven new investments during the quarter with a combined par value of $21 million as outlined below: INVESTMENTS PURCHASED DURING THE FIRST QUARTER T ex Date Ac uired Value at Maturi Maturity Date Coupon Rate Effective Yield with Premium/Discount Call Date FHLB 7/24/08 $3,000,000 6/14/2013 4.25% 4.25% N/A FFCB 7/31/08 $3,000,000 2/21/2012 4.02% 4.02% 8/21/2009 FHLB 8/29/08 $3,000,000 2/25/2011 3.72% 3.72% 8/25/2009 FNMA 9/11/08 $3,000,000 4/28/2010 3.05% 3.05% 10/28/2008 FFCB 9/23/08 $3,000,000 9/29/2011 4.05% 4.05% 9/29/2009 FHLB 9/25/08 $3,000,000 9/13/2013 4.375% 4.00% N/A FHLB 9/25/08 $3,000,000 9/29/2009 3.375% 3.25% N/A Total $21,000,000 * FHLB =Federal Home Loan Bank; FFCB =Federal Farmers Credit Bank; FNMA =Federal National Mortgage Association or "Fannie Mae" Four of the securities which were purchased have cone-time call provision as shown in the Table above. The effective yield is different for those securities that were purchased at a premium. For example, the last security shown in the Table above indicates a "coupon rate" of 3.375% and based on the premium paid the actual rate earned by the City will be 3.25%. Securities can sell for either a premium or discount depending on the market on the day the security is purchased. COMPOSITION OF PORTFOLIO Section II of the Report contains charts which assist with reviewing the portfolio. The Charts focus on key factors to monitor including the investment maturities as well as the composition of the portfolio. The following are key highlights of the portfolio: • At September 30, 2008 (26%) of the portfolio was immediately available in the Local Agency Investment Fund and Money Market instruments. This represents an decrease from the 48% reported as of June 30, 2008. This is impacted by the following events: 1) Purchase of additional investments; and 2) During the first quarter the City receives a smaller proportion of the annual budgeted revenues. • Federal Agency Securities represented 74% of the Portfolio. This is an increase from June 30, 2008 when 52% of the portfolio was reported in this category. • There was diversity in the issuers of the federal securities held in the portfolio. A total of four different issuers were represented. (FNMA-19%; FHLB - 55%; FFCB-18% and FHLMC-8%). • 30% of the funds are invested for one year or less. This is less than the 49% invested short term at June 30, 2008. • 35% of the funds are invested in securities with maturities of 3 years or more. G:\Investments\FY 2008-09\Sept 2008 ReportWg_Stmt_istQtr_sept_08.doc MONTHLY TRANSACTIONS Section III of the Report provides a list of transactions related to investments in the City portfolio for each month of the first quarter (July, August and September 2008). This schedule provides compliance with the Government Code requirement to disclose monthly transaction data. It is incorporated as part of the quarterly investment report rather than individual monthly reports. RECENT TRENDS COMPARED TO BUDGET There have been significant downward trends in interest rates. This can be observed by examining the LAIF rate as shown below: Local Agency Investment Fund (LATE) Quarterly Rate Quarter Ending I Rate September 30, 2007 5.24% September 30, 2008 2.77% The Federal Reserve Board has continued to reduce rates as part of their monetary policy. To the extent that the easing of rates continues for the short term it will have an impact on the interest income earned by the City. Based on the first quarter results the interest earned is not deviating significantly from the rates used in the Budget projections. However, with three quarters of the year remaining the trend may still deviate. Staff will be monitoring the conditions as part of the quarterly investment report. With the supplemental Background Report there will be an opportunity for questions related to the presentation. Recommendation It is recommended that the City Council receive the report. G:\Investments\FY 2008-09\Sept 2008 Report\Ag_Stmt_i stQtr_sept_08.doc SPECIAL REPORT: CITY OF DUBLIN INVESTMENT PORTFOLIO BACKGROUND (November 18, 2008) I ~ ! This report was prepared by the City Treasurer in order to proactively provide the City Council and public with additional information about the City portfolio given recent economic events. Some of the descriptive information and definitions provided were prepared from publications of the Government Finance Officers Association (GFOA). ADOPTED INVESTMENT POLICY OBJECTIVES The City portfolio is invested in a manner that is consistent with both State law and the adopted City Council Investment policy. The policy is presented to the City Council annually and was last presented for review on September 16, 2008. Given recent events it is appropriate to review the primary objectives adhered to in managing the City Investment portfolio. The following are the objectives as stated in the policy: The overall program shall be designed and managed with a degree of professionalism worthy of the public trust. The primary objectives, in order of priority, of the City's investment activities shall be: (1) Sae Safety of principal is the foremost objective of the investment program. The City's investments shall be undertaken in a manner that seeks to safeguard the principal of the funds under its control by maintaining an appropriate risk level. (2) Li uidi The City's investment portfolio will remain sufficiently liquid to enable the City to meet its reasonably anticipated cash flow requirements. (3) Yield: Yield should become a consideration only after the basic requirements of safety and liquidity have been met. The City seeks to attain market average rate of return on its investments throughout economic cycles, consistent with constraints imposed by its safety objectives and cash flow considerations. (4) Diversification: The investment portfolio will be diversified to avoid incurring unreasonable and avoidable risks regarding specific security types or individual financial institutions. This shall also conform with applicable sections of the Government Code. CALIFORNIA GOVERNMENT CODE ESTABLISHES PERMISSIBLE INVESTMENTS It is also important to note that the overall investment of public funds is also restricted by the Government Code. Any investment in a security not specifically listed in the City Investment policy as an Authorized and Suitable Investment permitted by the Government Code is prohibited without the prior approval of the City Council. Section 53601.6 of the Government Code specifically disallows investments in invoice floaters, range notes, or interest-only strips that are derived from a pool of mortgages. As such the City portfolio does not hold those types of securities. ~~ ~~~ <-~l~~n~ Attachment 1 Page 1 of 4 SPECIAL REPORT: CITY OF DUBLIN INVESTMENT PORTFOLIO BACKGROUND (November 18, 2008) a 1 SAFETY v_~., To the extent possible Staff regularly monitors and forecast revenues and expenditures so that the City can invest funds to the fullest extent possible. The City policy provides that the Treasurer shall not make investments for the purpose of trading or speculation. Securities are purchased with the intent to hold to maturity. The maximum maturity of individual investments cannot exceed a maturity of five years from the date of purchase, without special action by the City Council. The special action requires includes granting the express authority to make that investment either specifically or as a part of an investment program, and it must be approved by the City Council no less than three months prior to the purchase of the investment. When purchasing securities Staff uses best practices in order to safeguard the transaction. The purchases are in book-entry form in the City's name, and not under the Broker's ownership. All security transactions entered into by the City shall be conducted on adelivery=versus-payment (DVP) basis. This means the security must be delivered before the payment is released. The City uses the services of Union Bank to serve as a third party custodian to settle the purchase and hold assets. TYPES OF INVESTMENTS IN THE CURRENT CITY PORTFOLIO Currently the investment of the City portfolio is administered by City Staff. The Administrative Services Director is designated as the City Treasurer and the City Manager is designated as a Deputy City Treasurer. The current City portfolio can be divided into the following major categories: Investment Type .Balance As of 9/30/2008 Description / Nates --- --- - Notes Issued By $ 85,155,000 33 securities ranging from $1 million to $3 million Government with maturities between one and five years. Sponsored Interest is paid every six months based on the Enterprises (GSEs) maturity date. Can be either callable or a fixed maturity date. (FNMA; FHLMC; FFCB; FHLB) Local Agency $ 30,144,000 Maximum allowed balance is $40 million. City Investment Fund policy is no more than 75% of the portfolio. A (LATE) short-term investment fund operated by the State Treasurer, with monthly limits of the number of transactions. Interest credited quarterly. California Asset $ 55,000 Shares of beneficial interest issued by a joint Management powers authority organized pursuant to Program (CAMP) Government Code Section 6509.7. Interest is credited monthly. Money Market Fund $ 4,347 Money market investment with the investment custodian. Captures interest paid on securities and holding account for redemptions and purchase funds. Under the City Investment Policy a maximum of 20 percent of the portfolio maybe invested in this category. Attachment 1 Page 2 of 4 SPECIAL REPORT: CITY OF DUBLIN INVESTMENT PORTFOLIO BACKGROUND (November 18, 2008) w i~ GOVERNMENT SPONSORED ENTERPRISES (GSEs) `~~ There has been a substantial amount of recent press coverage related to Government Sponsored Entities (GSEs) such as "Fannie Mae". These entities are established by the Federal government to fund loans to certain groups of borrowers such as homeowners, farmers, and students. Essentially they are privately owned corporations with a public purpose. The City has purchased Notes issued by the GSEs. The City is not a stockholder in any of these entities. Further, the City has not purchased any of the more complex and risky "structured debt" commonly referred to as derivatives. In recent months the Federal government has stepped in as a conservator to provide financial support to Fannie Mae and Freddie Mac, acting as a guarantor of their debt in order to prevent a financial collapse. This was a departure from what was legally required. Although GSEs were created by the Federal Government they are not an agency of the Federal government. Therefore, the debt they issue is not backed by the full faith and credit of the United States Government. With the recent actions by the Federal government to support "Fannie Mae" and "Freddie Mac" the risk in holding these investments has been reduced. At the present time the securities purchased by the City continue to have a AAA rating. In the current portfolio the mix of agencies represented is heavily weighted towards Federal Home Loan Bank investments. This was in part due to stability concerns, prior to the Federal government intervention, with both the Federal National Mortgage Association (FNMA or "Fannie Mae") and Federal Home Loan Mortgage Corporation (FHLMC or "Freddie Mac"). As shown below the City has $85.155 million invested in GSEs notes. The distribution between issuers in the City portfolio as of September 30, 2008 is shown below: ISSUER Par Vatue at 9/30/0$ % of Total , _ _ Securities Federal Farm Credit _ $ 15,655,000 18% Bank FFCB) Federal Home Loan $ 46,000,000 55% Bank FHLB) Federal Home Loan $ 7,000,000 8% Mortgage Corp. (FHLMC) Federal National $ 16,500,000 19% Mortgage Assoc. (FNMA) Total Securities $ 85,155,000 100% In order to encourage diversity in investments selected, the City Investment policy calls for the Treasurer to strive to limit the exposure of any one issuer to 40% of the total portfolio. Although the FHLB investments are 55% of the securities, when you compare FHLB holdings to the $115 million total portfolio it is equivalent to 40%. Prior to the September 2008 action by the Federal Treasury to support FNMA and FHLMC, the offerings by FHLB appeared to be the most prudent option. Attachment 1 Page 3 of 4 SPECIAL REPORT: CITY OF DUBLIN INVESTMENT PORTFOLIO BACKGROUND (November 18, 2008) ~ 1 ~~ LOCAL AGENCY INVESTMENT FUND (LAIF "7 LAIF is a pooled investment operated by the State Treasurer for public entities. The LAIF has grown from 293 participants and $468 million in 1977 to more than 2,715 participants and $21.3 billion at the end of October 2008. This investment option gives the City a liquid investment where same day withdrawals and deposits can be completed. The City is limited to 15 transactions per month (both deposits and withdrawals) which is adequate for our cash flow needs. The maximum balance that LAIF will allow the City to retain is $40 million. The fund is invested in relatively short term investments with the current average of its holdings being approximately 8 months. Interest is credited on a quarterly basis. During the 2002 legislative session, California Government Code Section 16429.4 was added to the LAIF's enabling legislation. The Section states that "the right of a city, county, city and county, special district, nonprofit corporation, or qualified quasi-governmental agency to withdraw its deposited moneys from the LAIF, upon demand, may not be altered, impaired, or denied in any way, by any state official or state agency based upon the state's failure to adopt a State Budget by July 1 of each new fiscal year." In recent months the State Treasurer has issued a statements to participants emphasizing that LAIF funds are not subject to appropriation by the Legislature. Overall LAIF offers a cost effective method to maintain a portion of the portfolio in a liquid investment that is professionally managed. CALIFORNIA ASSET MANAGEMENT PROGRAM (CAMP) The City has only recently begun using this investment program. It has some similarities to the Local Agency Investment Fund in that it is focused as a short term investment vehicle. It was established for public agencies and has maintained a AAAm rating by Standard & Poor's. The account does not have a monthly transaction limit which makes it more flexible than the State Treasurer Local Agency Investment Fund. This account also provides for additional short-term investment capacity at those times when the LAIF limit of $40 million would be exceeded. INVESTMENTS ALLOWED BY POLICY -NOT CURRENTLY IN PORTFOLIO The City Investment policy does allow for the investment in Commercial Paper, with certain restrictions. Among the restrictions is a maximum maturity of 270 days or less. The Company must be organized as a United States corporation with over $500 million in assets. A maximum of 25 percent of the portfolio maybe invested in this category. Commercial Paper is an unsecured promissory note. Staff does not have adequate resources to properly complete the necessary due diligence that would be prudent for this type of investment. The City portfolio does have exposure to commercial paper in the pooled investments professional managed by LAIF and CAMP. The second investment type that is currently not represented in the City portfolio is United States Treasury issues. United States Treasury notes, bonds, bills, or certificates of indebtedness, or those for which the faith and credit of the United States are pledged for the payment of principal and interest. Although the legal backing by the Federal government provides additional security, the rates for Treasury investments have been low when compared to other alternatives. This has especially been the case in the last few months where two-year Treasury rates have been between 1.5 to 2.0 percent. Attachment 1 Page 4 of 4 ~ ~. i7 CITY OF DUBLIN QUARTERLY INVESTMENT REPORT First Quarter Fiscal Year 2008-2009 September 30, 2008 Presented To City Council November 18, 2008 Section 1-Portfolio Information • Portfolio Summary (Includes the Par Value; Market Value; and Yield) • Portfolio Details (Includes a listing of individual securities and investments) • Investments By Type (Listing of Federal Securities including call date if applicable) Section II -Investment Charts Section III -Listing of Monthly Investment Transactions Attachment 2 y.+ Z J d ~ O ~ ~ N ~ ~ N M O ~ ~ ~ O' _ U ~ C oa a G~j11~-~ ~C ~~`~~°:~ >_ V ~7 ~ a ~w ~~ tD M r V la ~ O ~ L tl! r 0 O ,~ o ~ a O 3 m s d 7 W ~ fA c m N d c 0 0 0 ~ o N ~ ~ O C N N N d' ~ a; r r r 00 tf~ ll~ ~ r r r ~ 00 N ~ r 0 O 0 r ~ O ~n 00 ~ O ~ N ~ ~ O O r ~ ~ M O 00 M M M O O ~p 0 ~ r N v o ~ci M ao ~ Ef} C° ° ° c o o ti v a o_ CO O ~ ~ O M O ~ M ~ ~ ~ o r ~ 01 ~ r M 0 0 E9 ~ CO O O tt ~ O O O !r M O O O M V ~ ~ O 00 ~ ~ ~ M O ~ 1Q M 00 r LL U o a E ~ a ~ o U Y ~ m ~ ~ ~ c ~ Q ~, C o ~ LL Q ~ ~ v--~ 'm U f0 L ~ ~ ~ ~~.+ o ~ O r ~t'1 0 M r N L m c ~ :.. d y m ~ °' Q ~ c m ~ L a U a O ti ri to O Q> d' M O ti N m 0 ti tC cc 0 ti M M ~l m ~a c > R N s " /~ °~ V ~~+ ~ ~ ~ O .~ O .k X N ~" V1 N O i ~ O ~ ti ~ ^O Y y ~ 3 a~ a~i ~ ~ U c~ a U c~ '~+ r. ~ ~ N ~ O U Y O ~ ~ a~ o ~ ~ Q ~ •~ U ~ N ~ ~~ ~' O ~-' ~ .~', Q -d ~ Y O ~" ~ U N U w' ~ Q aS •.. 0. ~ O O `Ur ~ U b N W y ~ V] ~ ti ; ~ ~ ~ '~ GYi U ~ ~ ~ ~ Y O ~~ Q ~ ~ ~ U N O w °~' v~ ~ .~ a ~~ 1~ U 3 a N R ~. 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C (0 N y ~ N L N N N ` ,~ N i LL ~ ' a 1 a m m 0o ao w m co m m O O O O O O O O O O 0 0 0 O O O O O N N N N N N N N N ~~~~~~~ O O O O O O N N N O O O O O O O O O O O O O O O O O O O ~ A N N N N N N N N N N N N N (V N N N N O y V ~ R m rn c ' v c w o '~ o ~ O a ( n a 0 ~ LL 5 LL _ Q J O O N O O O O N O O O O M O O O O O O O O O O O O O O M O O ~ 7 ~ d0' 0V N N N N M M M M O O O O M M N N 0 0 ai ai O O M M O O ~ m W N N ~~ N a O ~ N ~ ~ n O O O O O O O r i M M M M V i p O N ~. } ~ a i~ R m ~ m m c ~ c ~ °~ w m _ ° c ~ o ~ ~ m ~ ~ y ~ N Q ~ . ~ o w m a v Q U ~~~~ OD OO N to to M d' ~ M M M M ~ 7 O O O ~ f0 (O CO O O) O) ~ ~ O ~ 7 ~ a V ~ ui (O (O O O r ~ aD W 0 O (p m O O O O O O 0 0 0 0 °o ~ I eo w w m w 0 0 0 0 0 O O O O O N N N N N In d) O O r M n ~ ~ n n 0 0 0 O O 0 0 0 O O N O N ~ O N N N N N O O °o m 0 ~1 V 0 M N O O O O O O 0 n O N V C R m rn c 'v W v A 9 O a (% T a 01 0 N M N N 0 00 N !00 v_ m N M O N a ao Q c_ O T U N •~ r Z '~ y J v N ma ~~~ o .__ a Y 0 d O L N U Vs~ N ~, ea U ~ Q d U C A m a w Y N d d C N 10 3 9 r H O a d C d O U O R V 0 N N C f d d /0 ~ ~ 7 U O ~:' .` w w c LL y~'~~ c ~~~ ~ C o_ O t~l O c a 7 ~' O ~ Q ~ d ~ ~ ~' R ~ ~ ~ d LL C 0 00 OD N ll7 N N N N N N N N D o n n i n n n r~ n n r ~q N O1 O O Oi O O W M O Of N N M M M OD OD 00 M M O T T ~t OD OD (O (O W W N t0 OD O N N W N N N cD N N Q1 tt n n N aD OD M iA to N h v in u~ u~ m <v co n n ~ ~ n ~ ~ ~ ~ ~ ~ Oi O O CD (O i0 cno m M M n n N N O O O O O O O O O O N N O O ~ O O O 0 0 0 M M i0 O O O O O O O O O O O O O O N O N O N N N N N t0 t~ N ~ ~ N M N 0 0 O O O O O O O O ~ M O O O O O °o M O °o_ O O M 0 O O O O O °o M O O O n u~ rn o o n o ~ I M M N O (O N O I O O O O O N O O O_ # O_ O_ ~ ~ ~ ~ ~ C ~ ~ C ~ C C C C G- C ~ N t q 'O tlJ N W ~ ~ ~ ~ U N N N N ~ ~ U ~ ~ ~ ~ 7 7 U ~ ~ c c c a + -~ c c a Q ~ ~ ~ ~ ~ ~ O O O O O O ~ o o ~ O O O O ~ O O O O O O O N N N N N N O O O O N N N N O N O O O O O N N N N N N f0 OD 00 OD 00 OD 00 OD N OD OD O O O O O O O O O O O O O O O O O O O O O O O O O O M M M M N N N N N N M M M M N N N N M N _ N N N N N N N N N N N M M (p M ~ c I~ c ~' } ~ } A a ~ ~ ;~ ~ m ~ m ~ rn i rn d c I c ~ ~, Of R ° ° o ~ o ~ to R R r ~ ~ N y ~ y Q t0 , v ~ ° ° O o o LL .~ J 4. U LL ~ J U 7 V 7 C oo OD M M M M n n M M M M m 01 m rn rn rn rn w O W T V ~ V ~ ~ N N tD' (O N v 0 0 ui .n O O O O O O 0 0 O O O O °m °m M N O O O 0 O O' °a t0 O O O I ''~ ao ao m eo O O O O II O O O O N N N N II O O N N a0 00 a0 aD 0 0 0 0 O O O O O M M M M M N N N N N N N N N N co n 0 o y ~ ~ ~ ~ m rn ~o W o 'a o ~ O a 7 N ~o n °o ~'"~ ~ ~ ~• N a~" ~ Z Q _ ^ 1~ m ~ a d O ~ ~~ ~ ao O -C O ~ a a ~ a v N' M O O O a N v° N O O O O m O N R 0 0 0 N O ~, .O 0 .T. U m O d d 0 v N O M L ~; ~ za ~ J y ~ ~ d ~ _ ~ L1. .Y ~ ~ y p (~ N V -~ `_ N L U ~ //~ d V/ L E E 0 U c ~ o ,~ u~ N N ~-- N U O_ .7 V N V C LL c m N w` c N Iq 0 a-~ ~ c n. ~ ~ 0 c Q ~ W 01 ~ ~ ~_ m ~ ~ a y lL c O rn v n i n n v v v v m co co co I~ V' N~ N ~ N N N N N (O (O (O (O O N O a Oi O W .- O O O O O O m v n oo .n u~ ~n o o n v o 0 o v m m rn m .n .n ~n in in ao n o 0 o M N n ~~ X 0 0 (n0 cn0 O N h O O~ h n f0 OD m O O O N M N N O O t0 (O (O (O (O n V' M M M t0 M v n N V N O CM'1 0 O~ O O O aD O O 01 O O O ~ O ~ M O O 0 0 o n o co o a o o a o of O M O ~ O O o n o 0 0 M (") M M n M O O O O ~ O ~ O ~ O n aD O M O '7 ~ n ~ M ~ n u7 10 v v n N '7 N T n N N r N O N O N tD O N M aD O O O O U C fA Q y d ~ ~ o ~ O -1C N M C C ~~ o M N O ~ O O C M ~ ~ O -0 LL O O m o o o 0 O o O ~g d 0 0 0 0 ~ ~~~ ~ ~ E> c c m E m o C C C C N ~ C ~ h N N W N N ~ w N N N U1 L L "' N L C N L C a~ d m` ~ ~ ' . . ~ ~' a~ ~ ~ ~ m ' __ _ ~a a3=a -aF-a'a' m w ao ao w m eo ao co m ao ao ao eo 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N 0 0 0 N N N 0 0 0 0 0 0 0 0 N N N N N N N N N O) Ol O O O O O (D ~ ~ ~ (O n V' (O O ~ m ~ .- ~ N N N N N N ~ OJ ~ ~ m O> Of Of W T ~ ~ Of ~ O O O O O O O O O O O O O O O O O O O O O O O O O O O O O M M M N N N M M M N N N M M M M M M M M N N N N N N N N M N N N N N N N N N N N N N N N N 0 O O d ~ V } _ N A m m C W o ~ O ~ 0 a i n co v 0 ~ LL 5 LL LL _ Q 0 0 0 0 0 0 0 0 0 0 O O O O O 0 0 0 0 0 0 0 0 0 0 0 o v v v °o ~ rn n M n O O M M N M M O O O O O O 0 0 O /D M ~ M ~ O O O O i N (V 0 O O M 0 0 O O O O O 10 h 0 Of O O O O N ro o o m 0 0 0 0 0 0 0 0 N N N N !~1 [O O O O N M M Of ~ m ~ O O O O O O O O O r ems- ~ r n M M M N N M O O d _ ~ V ~ a ` ~ ~ m ~ m m 8 v m C ~ W ~ R o ~ o m ~ N ~ y Q IV a ~ 0 w o . ~ a v U ~~ m rn m rn ~ ~ T a N 0 0 O O O O O O 0 _N O O n ~ ~ N N N O O_ d ~ V N ~ A m m c 'v C W O ~ 0 a in °o 1~ ~ ~) 0 M v n N N 01 n N W W N O O N O O N 00 t4