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160 views168 pages11- دليل الحسابات و شرحه الجهاز المركزي للمحاسبات مصر
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0% found this document useful (0 votes)
160 views168 pages11- دليل الحسابات و شرحه الجهاز المركزي للمحاسبات مصر
Uploaded by
Shahab AliCopyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
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/ 168
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ps) Siyply ae — gle pel Bal ee
cas fw foe | |e fos | ww
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fre[m |r] ree fete] fee |e fe
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a ei
Type GAT dpa
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(acy allah a 9
(eat) ois as oe a BIS
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G2) nS Oe A as
n[y[efefe] ese le
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(Pera Ep
wo fofofo)e)ofwfolwo)wlwo}oso)w) fro |io)w cols pass]aafarfas fs] ]rfaf ss] | fas tas [orf fat fs faa]
wv [yfy fe] ese le
(a
a Hay all poe Aa sea
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=]=|"[_4=]—
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(eV) seks GIS afs[z[3[ia]@
(239) saghtt GAS Biya aap afe[2[3/2 [=
(29) si ENS Daa ge ifs|z|[3a[al[=
(ea) ea a afsa|s
35 eee ee afolala
(aphenptly ) tall Aa sb pea Sa St afs[;sa{ala
(ois) SR gl oP Up nas Cs Bgl eae ilel3lale2
(G8) Decal AS pln aoe py Spt Sl ial Rat a{s]3/1|3 |
(sticky) ipl Bi pay YlRsglen yb Jpeol of Bubtal Lealine ifs{s [2
(ephess Fe) MBLET pais YEAS se ye Lp! gf Hn Rae a{s|3{/2/i1 |~
(is) peel fi pkg gl Miplan 9 Upecl ATURE deal Biya pe afs[3[2|[2[-
ifelal2[3[-=
2 5
pte) toe a iy Mop Bill gical 9 pth 2{i =
(Ay) pe A Bie iF OT 2{a[2 =
ee ee ee el zyfaltila *
tA ty Bites ya yi WF Ips 2/a[if[2
28) el Ay Upp Bina Ugltie 4 Jp 2{a[i{3
26 (C59) cael ey Binal gia 4 Up Bloat eae z/al2
PA RD SIRT SS TS lal >
(et BA Ei GF Bee z2/al[z{[2
(eas A el a op ills latin ie peel Dane Re 241 2 3 "
asl 2/2 ™
BF BB iss ty 2{[2[a
Grrr 2[2/: [2
2[2/1[/2
2[2/: [3 *
3 z2[2[il[a :
le pany IS gl She 2[2/:[s5 ™
Hill) Gj 2)2 1 6 ”
asses Bde Oe 2[2[2 ™
(ay eto 2/212 a
3s (Ay) Se oe 2[2[3l[2 =
(G23) 5 Cake GI eae 2{2[s {2
(Aa 2 eel 2[2[4
(Ay) BF eS ne 2(2/4|[a *
38 (Gi2) A se CU Te MT ae 2{[2][4 [2 “
atc ) gd ve Ay Sy ie Oe a{2]5 we
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(8) ool ate Sh Be yk 2[2[s [2 E
4 &
Hay all poe Aa sea
Cpe gal) slp!
ot
39
scala pal
Foci gia Py al ap
oa =
ee
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Mts) oA gl ag phe lhl wpe
(Realy) sty gay
(eat) Sesby pity
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(ope) 5 yn ts yay Sigh
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(pL TY) Sieh gle PL an SET
Chatty gles ol pl Galina ciel BLS
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(igaaily) oat
(Fiat) Shaka Re
(a Ye) Irena fate Seay he oy OE
a1
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(ASG) ioe alge
(A) As ab ige Ohe DR
niafefe] ese le
Gogh) td Saal
(partly ) caek Ssh
9 A Ga Danse
42
(aay) ie pS a
(aR) Be gh EH glee che
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BESS! pee ee
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Tp Sey ed Ge
galibe gi ye eae
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(2) ay had gi ee De
peal ini Cl)
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43
(Po Se St
relma] [re fer |refm llr] rm] fel [mfr |refr lm re]m [mfr [n/n |r lro fin [mfr [wis [re ]r| nr
w]e} asf] we ]oo ff wef |u| ue us|] or] oo few fur] fue far f arf oo | ua | uo | ws fo] ua | oo fad nse fra fns Pos [ne |i |e de [ne in|
safe fin fa] a] fafa | ae |or| ufo] on] fw faim |r lela le le late fel m/e
\e a
Se
Sshpeall 5 5S pall Sigal
Hay all poe Aa sea
Foci gia Py al ap
wake
co to we |=[“—=]—]"
(ate) eA tae cyte 2{3[7|{2
(Gh) cA ae Ge Ree Ce 2[3/7l2
A opBeay ) Ushsiadl ain Alt ata 1
Cheat) Saisie 9 say AD On Miya Dylae oat [af2[a[ia ra
(Pap) Mata yo Giant Oe Uae gia ianat zta{ila i
(cs) Right oF Giagall Os Ripa Lgl yieg,all Daas! aap 2{a[ifa2 a
aa (pha ) Ashibe Gia aslo 2[alz
(obey pay saad ae 2lal2[a 7
(Gi) Mista ay Dl 2[4/2|[2 Ea
(they) Ayia Ul aL 2[5 =
(Healy Bie Baga EY A SL 2{[s|a 7
(Asi) Bawa Ge oad 2[s/ili =
(Ga) Agel HI Ge SI Dial ae 2[s/il2 ™
ty pe aay Qe ol 2[sl|2 a
Ala) isle Styl 2[s[2[a o
all cil 2[s/2l2 =
Tyisa JAG Ja Maal gy le a 2[s|2 =
Uys Gale Gate Sys 2[s/3la =
Asis Sp oly! 2/5 2 2
plea ad aa 2[6
Tye aya 2[eli
Wye vou cies 2[e/il[a
Wyo gal aS 2[el/il2
AS AT agli 2[el[2 re
Dy a 2[el/3 =
as My Aaa ashe 2[6l[4 ”
Ay ghia Legal Sil yal y ayy 2|7 ia
Mya DS Eb al Sigly af7]a oe
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A phate Alle Lngl dagas Sigal 2/7 1 2
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Al begat! ail 2|7 2 a
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cennnn 2[7/3l2 .
ily SA 2[s mm
ROT} 2[alia
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aT chen Saaly way 2[s/il2
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pall as 2
2
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PS ee
GE BES) a ssl (RS) ee
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Sasa Gola Ue a GAH BaD aan
pial iin Spi pet kyl ae ape
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Ty aga AV) pal FA wage
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oan AS
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Bap leg pally ASC
afuln |e
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nip [e [ee] a]
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a Cpe gal) slp!
Foci gia Py al ap
wake
ca ‘heel pal ee oe
48 esl cH) gal AAI yall SpA yall gin ate 7/2 1
(oh) el 8 *
Ug Fala
ASligeal) LAY A phe ae eal Sigily Ging all
Be gah iybi ga Ugtee A ast
Add SiS Ge Ashe a vias A
4 Fads Sy Oe Ayla
AAAS Si Se Ale a a A
4S fal Che 5 phe Ge Uyise o Vg Ht
SALADS 9h GBI on Aye WF at
5A gas Ap on Ups PSs
Said oe Ulin at vad
Al Spe Ug Psd
Aye 2 Al an cyl asd
le
days Ago
5 Aalgil Say Ge SLB
Maa Ry Ud oF GL LE
eso ial che sha
Tyee 4 Grae
Fite oF SLM SM
Aglaia 9 ep Sik Slat jal
Typ Fao OS Cl
Rise oe Uy) aie SUZ
eer
Ae ge
Dg) F bpd ah yly gh chal
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wn} foe [iy fe
en] un] few fre] |r fe Pete fe Je fe
alelefele|e
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Typed = Ala Gui
| orf on fen] vn] un anf an |un | un | un | un |r] un] afc | oe] | cf ef | na eee fe] |e fe fee |e ne Poe | fe fe
Migie Paap gle oll chal 1 co
Wye oF eo a 1)a =
Tih ye Gh ol cu il2 =
wv Hay all poe Aa sea
ayaa gS all Spal
Foci gia Py al ap
eal paul == |=["[_=/—|"
jae yo Sad ge ks Gale
ale oP tie Ji ag
A pk ibe glia ual
Basie Sa Ge A GA a
Eo De pk ie i
sha ae HILFE aH Cl
Wyle Fo sie SL
Tye ye GS Gals - yal age cu
Bayle oF pl Shak «onl ae Sa
sa Typ Re pall SH
Dyed of A
Age Fe eT De
TE AT is
ye ob
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WGAWER Ie 2 Lt eo
Shoah
sz Aig HE! ee
WE et Wb eats
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ee
Te RG geal
Gel Gates Diy ae
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ATI
as
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Te SL Saga
53 Sst Ge Might Gast
eee A, Wy GZ
Rye pets aA
Rye
ie eas See
Lie 2 a
nle
alulale
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Nips pel oe ie Se gle ST
ye Be yh Goh nied
5a yh ad OSS oe ad
Wy E CSS ash
a BAS OSS a ead
Myla Se Sieg ee ag
Paras
VE a
Se
Hay all poe Aa sea
Cipla 35 pall Sled
ot
scala pal
GoD gael Sy al
a= |= [|
Biyise 9 ATEBe gs GH on aad
5 [5 us
AT) RL atl al Gals Stal
oh Sadly ata
aa
asl
55
Be fall Sle ya RAS | Mal) | aged cas AH aa chp,
agai) chs ll Tks Syl
Hai cis As Ca
SS a pal ts Saya
Iida Se phallic
aw fs fe
Sidlly Chal Ra ae
jag dala
Apia pil pall ale
Bal ge aly
Thao tal oe yal
a te yal
Basal se Ay pelt
Ae il i pt Lae
PUSH aa Sag
Da ana Spt ag
56
eA ee cia
afinfefw)n [mfp] |e
Soy il sls
Perron)
Goal) Minas Clg pee
en] un] fee fie |r| co | ww fee] ue Jus fue fue fie |r rw |e Ji Je fe Lo
Dyed dl ct G5
Dye OFA ig
[Ghd eS SL
Tipe gl AS Ca
Weise Gap
Ty ae sae SLT
Tyee Ue
afulefelele
Typed bad Gipsy a ST
Tyla Shall age
Ti ee yu
57
Tye gle a
Tye Sek oa Sa
Dis Sal eee ae
ike Pal gal a
Tae Se pa Iie a Sal
ale Ta se Sings i all Sa
9 Es ak ie a Oa
[mlm] [ref ele] rfl] n/m fm fre] [rfl |re|r ls frr/m |r fm fn[rs |r lro lis [re] fn [rm [rs || wo
ssa] s]s fat a[ Sefton) ufo) elelalelelalelelale/afalalalalalalajejalala/al oe
ve CA) Hay all poe Aa sea
Cpe gal) slp!
tpl Foci gia Py al ap
EF
5
Sa ty Se doe Cd 2
Ags) ease hh 2
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2
2
hl Slabs - Tyce seals apie a jah
1 |e0 | ca ]oo |]
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aselty Jil lay sally algal Sit
HF By dy iy Uk
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Stntes HE
Bilks Ris ope
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ail
Apt asel
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60 a ay OL
Wyle oe AoE
Spas
aka aa
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Bai Gat ET Fed Upealll Dye tly nae
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ate aT ip pee
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Sy Sy Ey ae
TE EF ak ( SYR RY) pel a
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SAE ie
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Da aS ysl Bay
Dos Bling GR ge DT
inny
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Tip a= Dal
in| fom]
raf] nfs] | nef fee] |e fe Pf [ee
ofan] af] |e
wefsfafafalalrfe fe] a
61
[mlm] me [r fall |re lalla] rm] frrlm [mfr tele fe lela le lela lee le fale le |
rales] [refed fella] |e fe fe] |e
w FS ») Ryall ate seen
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a= |= [el
AS tab EE LT aay
WAR Faye SUA J Dad
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Peer
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ra |r firs [ne |i [iw fe |
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Fosee del Di}
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BEdpel eyes g fie Atal Jno Bal
Sepia gH ail Jal a)
The (gt) pe Jp ye
a= Spl dpa Sig
Bay Bay GML ype m Spann pal Sig
Chaeay CH — Bgl Jypel DYySsl
eagle Jnl gl
Spy se =a pel Sy
afule}wln| He
Sibaiy RI type Upel Bee!
Say Melk 5 SI AS DY
Polat aphay Saad g Al AA] IS ga
alas has oA a es By
Rapele e dps
als Feet Gol is Se | BLA Sy Be!
ENFAY Sie yy Digs
es cle ye
Goin Digi!
Je GIS Dysat
ep Se Big
Myla gf Uppal cas GD DG
ma] fer|icn] em] en fen finn |u| an} in|] a] co] | se] | few fee] cs fra mete fe fie fee re Je J fre |
WEFT Ai Wise oF Upel AL ae By
Shs
A Jake tags Ss pte
TS ELT Oe igs Sy pee
(aa ys nds ae he
Te SHE) ie ap ily pe
eS apie Jabs Rs Sls pe
fmm] mle ffrr [rfl] rm] fm fel [mfr |re[m ls ro]m |r fr [n/n [re fro ten [re [rv [wim |r|]
w]e] us fur] ws |o fu foa fre |refnene tne] ne]ne fis fis] [re fmt |r| nefnel ne tne] ne [nett /ns [melted [ne |i |e [ne ||
pep syle Jilie Soh gad Sly nee
Ww (A)
Sshpeall 5 5S pall Sigal
Hay all poe Aa sea
ot
scala pal
Foci gia Py al ap
ca =
2
l=
BA BAL ge ete ( Bing Bi) Se Sel
AS a BET Fa Teall ge
FU BAL aka Jail ole Aye de
WS Easel deal ge Me Gale
Ba ge te oF
a finfin |u| a
63
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n
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N
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Saf ASH aaa yy Jak
a
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wal afafmn te
FEST aa pal 3 gM Gey GD pal A Daa
gl
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as Oy BE Day DO SS
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alafafwln|e
Teall dpa Baad! glad
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”
La Ap geal petit Damani zine
yan LN fas ge
gla Ge Cl Baas)
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Table ol Dane
ela] a fafo]arfufm titre re |r|] me fe fete |e |e |e
Te Bos
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wlrafm fri tn lm [rf] fret fn [relent dre| ett] ne fee] ] ele fee]
1A rina
= Rap all pee Agee
(Hy Sshpeall 5 5S pall Sigal
Foy geil a a Io
scala pal SS ere *
Tad OLE Daal ak
A os, S fel oa Dae ae
Dawes el LE Baad) gad
Ta Sie yaa gh cla) Dian pak
aff fe
AT i ial Fag a
ens cas 88y a GUIU e F a
”
Ti py he pe LE gl Daal peak
Ss oe hi gal ake he gi Daal phd
alin aE Spats a AG 9 Ga Sal gd Die ila
Be gh OB gl Ayes fp Tye Gye Banal ad
agua As 2 sal Un oP Lae Shines Rael hah
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FAS IS 2 ol Ugh FT Sie Deal phn
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wrfalu |e
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»
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as
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Lag tga gay P yap aS Dean
Ay SS A yal Uy oF Cas Ad Dial
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von fan fin] non fafa fe fe] | co fee f ue] fun na Poe |e fe fee fe |e Je]
alefeln] a
SADE ys Sige IU EN oF oad ADR
yee FA des Daal
ily Lek Al GIS Daal ak
Pal ag Aa g Al GELS) NS Deak! lk,
”
a delay elk yg AIL) GIS Daal ak
Kaple gt Upel Daat ak
Sl BRS SEES Sy DRS
EUR Cllyy Baal pila
Fis Ge Dawe sek
Gy FE Sie Babs
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wlsfefel ele
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”
WE apy) gle oe Opal tS) Gn cae Deal
OE iy Bie ls Jp Dae
sn fn] ef en | an | an |e | arf || ae | sn fn |] sr | cn |r| en |e | ae | an] tn an tn fa |r| |e |i Pn [in fir in far fn | tn | fen |
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efalwfofalm|m[rfmln trl lela l a
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14 (Ay
Hay all poe Aa sea
Cipla 35 pall Sled
iF
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ea
+
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all oy yp Bios g Bi Jal Baad jack
SBI pel 8 sh Bes Ugh at pal Dhaene! piled
.
w
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unde funny fe
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endl as Sy ad lagi Daal sack
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Siglly Chad gD Ge Sie Diaabl gk
Pd os
Si pie Ae gla Oy peep eae Manca ily] Dal pl
sz) ine
al Tie Slay) Da) Sak
Laika Ae git Cig pe Baal glad
Bi Rp Sine Die
Djs ead Deed Bk
‘Dye pay PE Darel es
Wylde ag A age Daa glad
liao an
wi fale|efw)o sol wo
Gh SLES gw ek
Belgica AMY Hye Jaa gg gil
Cad aly A al al gy Sa
ALN EN aad Hey pal
aa Dy Ge SA pals
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Sl Sig gs S| ak
Colac cll Agena AALEY Ol Sy) ae BE) ak
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a as Baa ay cea cigs ag gk
ALAN isk Tig AS Se eg alg Mkt AS yA gH LE al
alolefe
byl cyl ak
ax onfanfin|un | fade |
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SE 5 SP ey pny A ow
AP Mihy yng hehe ap sence
65
clin gy chs
PES Tay Se gis Ley ape
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san] fn fan | nf fe | | [|e Yc | fn sn | mf Jar Jan |r | | cn | |e] tm | sn fan] | cn is Pn fn fe in fan Jn tn | fen |
0] 00] 00a] cn] co | na fms fss fas] ma fas fsi]os fos] oa fion fem feu} fam | un fun fin] um um] un fun] un] un fin Pun fan fun fn fan fan Jan un |e | CA) Hay all poe Aa sea
Cilpelanall 5 Spall 3
a Boal Seal
tpl Foci gia Py al ap
oF
+
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¢
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t
sly ols 9
BS al onal SSE
aly ucky Me od jhasd
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sha aa aL AB lle ap lig
SS Dge« Hla yl ae Ile aya GAS
at a ie apa OS
pa ake y eS aghe ia Japa GAS
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ra]m fra] [reff fe felt tie] le ete] ef efe te] me |e
afaf elu) n]e
vy me Rap all pee Agee
© = » Cibpelanall 5 5S pall jlpaull
EF
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+
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=
i
t
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Bigg Sa)
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ise dnai Bul
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Bogle gue tel dpsl D)
Tas ( GiB ia) Slow dpal Sigal
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Pha Spiny Lath y 8) AALS) GS
staging Lats 4 8) ila Gs ysl
Rasa oe dined yin
Has Clb gl
Regs lbs me
Beabalt tA opt Antawn ( lps etl} ) SI Ae Jay!
Leah Bam pally Bil GLE apf Mettawa death A He sll
1 Sl Fe ELS
ata a aie ae
wa] mfr fn |] ne neti fro |e fms fie] ne] [ne fae de [oe fi |e |e ||
BD ye Boe oF LS
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tay
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ra] fre fre] |r| tel re] me] elle]
ofan] mu] fe
YY Hay all poe Aa sea
. af Cihpeall 5 5S pall Shpall
Rae Boal Sea
= lac pu iy rin hy sited 5 |
e =]=|"[_=]=
alas 1
Teh cea BAS =
ye das 1 i
Shag 3 #
iil Rats abies giey pi g Dey Hes GS 4 =
Shay Oy BS 5 a
SEAN Ms gh Leak ( ih) Gy) pal asd 6 ne
7 a
Aided SE & =
Sy ay =
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Rape et dpe BI
tee ca ES
sa]emfonfanfun] fuel foo] fmf fee] ee]
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- 2 oe
GES tape tad Fl Saal dea ge RE i
BD a FT A eke pel ee 7 =
2 a
etry a
Gal Rip gh als =
Daas AE aes asts gale i m=
sy a [a a
ea | 0] oa |) | s]s]s[~[s]s]s]s]s]s[s [a] a] s]s]a[s]s]s]s[s]s]s[s[s]s[s)s]s [sss [s [a] 5
Yr Hay all poe Aa sea
Sshpeall 5 5S pall Sigal
scala pal
Foci gia Py al ap
ca =
el
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hagas Jo al
sens shoes
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fafa lan]
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Se Vie
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er fin fan fan] a] ue] oe | oe foe fin] on] cof fe] feel dete fe] fe fee]
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YE (A)
Hay all poe Aa sea
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=
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Higa Saaklly hal Go all RY Sigg al
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(oe) oe A GE oe Wy age Clay 4 Cem ap
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(psa) Bengal a ey yt la pace AT panes ey ag ye
pans [ne fne foe Joe fe |
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(cess)
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wala ag
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BT hs ee
70
afulefwlalulrefele|e |e
(Cee Si) I
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22" 272
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