{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New{\*\falt Courier New};}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol{\*\falt Symbol};}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings{\*\falt Wingdings};}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f36\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f46\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f47\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f49\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f50\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f51\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\f52\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\f53\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\f54\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f56\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f57\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f59\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}
{\f60\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f61\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f62\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f63\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}
{\f64\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f66\fbidi \fmodern\fcharset238\fprq1 Courier New CE{\*\falt Courier New};}{\f67\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr{\*\falt Courier New};}
{\f69\fbidi \fmodern\fcharset161\fprq1 Courier New Greek{\*\falt Courier New};}{\f70\fbidi \fmodern\fcharset162\fprq1 Courier New Tur{\*\falt Courier New};}{\f71\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew){\*\falt Courier New};}
{\f72\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic){\*\falt Courier New};}{\f73\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic{\*\falt Courier New};}{\f74\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese){\*\falt Courier New};}
{\f386\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f387\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f389\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f390\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}
{\f393\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f394\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f406\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f407\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f409\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f410\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f413\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f414\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\f416\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}{\f417\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\f419\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}
{\f420\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}{\f423\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\f424\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}
{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;
\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;
\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red79\green129\blue189;}{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \snext0 \spriority0 \styrsid2824550 Normal;}{
\s1\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext20 \slink15 \sunhideused \sqformat \spriority9 \styrsid2824550 heading 1;}{
\s2\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon1 \snext20 \slink16 \sunhideused \sqformat \spriority9 \styrsid2824550 heading 2;}{
\s3\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs26\alang1025 \ltrch\fcs0 
\b\i\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon2 \snext20 \slink17 \sunhideused \sqformat \spriority9 \styrsid2824550 heading 3;}{
\s4\ql \li0\ri0\sb120\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\i\fs24\cf17\lang3081\langfe1033\loch\f37\hich\af37\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink18 \ssemihidden \sunhideused \spriority9 \styrsid2824550 heading 4;}{\*\cs10 \additive \sunhideused \spriority1 \styrsid2824550 
Default Paragraph Font;}{\*\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 
\snext11 \ssemihidden \sunhideused \sqformat Normal Table;}{\*\cs15 \additive \rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\f0\fs28 \sbasedon10 \slink1 \slocked \spriority9 \styrsid2824550 Heading 1 Char;}{\*\cs16 \additive \rtlch\fcs1 \af0\afs26 \ltrch\fcs0 
\b\f0\fs26\lang3081\langfe0\langnp3081\langfenp0 \sbasedon10 \slink2 \slocked \spriority9 \styrsid2824550 Heading 2 Char;}{\*\cs17 \additive \rtlch\fcs1 \ab\af0\afs26 \ltrch\fcs0 \b\i\f0\fs26\lang3081\langfe0\langnp3081\langfenp0 
\sbasedon10 \slink3 \slocked \spriority9 \styrsid2824550 Heading 3 Char;}{\*\cs18 \additive \rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\f37\fs24\cf17\lang3081\langfe0\langnp3081\langfenp0 
\sbasedon10 \slink4 \slocked \ssemihidden \spriority9 \styrsid2824550 Heading 4 Char;}{\s19\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls29\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext19 \sqformat \spriority0 \styrsid2824550 Num List 1;}{
\s20\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls27\outlinelevel0\adjustright\rin0\lin720\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \snext20 \sqformat \spriority0 \styrsid2824550 Paragraph - Numbered;}{
\s21\qj \fi-720\li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext21 \sqformat \spriority0 \styrsid2824550 Indent1;}{\s22\qj \fi-720\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls29\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 
\sbasedon19 \snext22 \sqformat \spriority0 \styrsid2824550 Num List 2;}{\s23\qj \fi-1321\li4201\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls29\ilvl2\outlinelevel2\adjustright\rin0\lin4201\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority0 \styrsid2824550 Num List 3;}{
\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext24 \ssemihidden \sqformat \spriority0 \styrsid2824550 Quote 1;}{\s25\ql \li1440\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon24 \snext25 \ssemihidden \sqformat \spriority0 \styrsid2824550 Quote 2;}{
\s26\ql \li2160\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid2824550 Quote 3;}{\s27\qj \fi-720\li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon19 \snext27 \sqformat \spriority34 \styrsid2824550 List Paragraph;}{\s28\ql \li0\ri0\sl-360\slmult0
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext28 \slink29 \styrsid2824550 
Body Text;}{\*\cs29 \additive \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20 \sbasedon10 \slink28 \slocked \styrsid2824550 Body Text Char;}{
\s30\qj \fi-360\li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon21 \snext30 \sqformat \spriority0 \styrsid2824550 Indent2;}{
\s31\qj \fi-360\li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon30 \snext31 \sqformat \spriority0 \styrsid2824550 Indent3;}{\s32\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls31\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon36 \snext32 \styrsid2824550 List Bullet 2;}{\s33\qj \fi-1321\li3481\ri0\sb240\sa240\widctlpar
\jclisttab\tx2880\wrapdefault\aspalpha\aspnum\faauto\ls31\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon32 \snext33 \styrsid2824550 List Bullet 3;}{\s34\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext34 \sqformat \spriority0 \styrsid2824550 Judgment Heading;}{
\s35\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 
\snext35 \sqformat \spriority0 \styrsid2824550 Judgment Coversheet;}{\s36\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \snext36 \spriority0 \styrsid2824550 List Bullet 1;}{
\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls28\outlinelevel0\adjustright\rin0\lin720\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext20 \spriority0 \styrsid2824550 Paragraph - Indent;}{\*\ts38\tsrowd\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 
\trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af36\afs20\alang1025 \ltrch\fcs0 \fs20\lang2057\langfe2057\loch\f36\hich\af36\dbch\af31505\cgrid\langnp2057\langfenp2057 
\sbasedon11 \snext38 \spriority59 \styrsid2824550 Table Grid;}{\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext39 \spriority0 \styrsid2824550 Paragraph - No Indent;}}{\*\listtable{\list\listtemplateid986221192\listsimple{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listname ;}\listid-132}{\list\listtemplateid1940806724\listsimple
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listname ;}\listid-131}
{\list\listtemplateid1909206690\listsimple{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1080
\jclisttab\tx1080\lin1080 }{\listname ;}\listid-130}{\list\listtemplateid-673407674\listsimple{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li720\jclisttab\tx720\lin720 }{\listname ;}\listid-129}{\list\listtemplateid-1513205490\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listname ;}\listid-128}{\list\listtemplateid1770679684\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listname ;}\listid-127}{\list\listtemplateid-910684702\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listname ;}\listid-126}{\list\listtemplateid-560305036\listsimple{\listlevel\levelnfc23
\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li720\jclisttab\tx720\lin720 }{\listname ;}\listid-125}{\list\listtemplateid487851506\listsimple
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li360\jclisttab\tx360\lin360 }{\listname ;}\listid-120}
{\list\listtemplateid700537099\listsimple{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd2\expndtw10\cgrid\hres0\chhres0 \fi504\jclisttab\tx864 }{\listname ;}\listid29890435}{\list\listtemplateid331679882\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace288\levelindent0{\leveltext
\'01D;}{\levelnumbers;}\f1\fs20\expnd1\expndtw8\cgrid\hres0\chhres0 \fi-288\li432\jclisttab\tx432\lin432 }{\listname ;}\listid37825627}{\list\listtemplateid1144791683\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0
\levelstartat0\levelspace288\levelindent0{\leveltext\'01E;}{\levelnumbers;}\f1\fs20\expnd1\expndtw6\cgrid\hres0\chhres0 \fi-288\li432\jclisttab\tx432\lin432 }{\listname ;}\listid43560878}{\list\listtemplateid495654041\listsimple{\listlevel\levelnfc23
\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace288\levelindent0{\leveltext\'01B;}{\levelnumbers;}\f1\fs20\expnd1\expndtw5\cgrid\hres0\chhres0 \fi-288\li432\jclisttab\tx432\lin432 }{\listname ;}\listid43710719}
{\list\listtemplateid1880173175\listsimple{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace288\levelindent0{\leveltext\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd2\expndtw10\cgrid\hres0\chhres0 \fi-288\li864\jclisttab\tx864\lin864 }{\listname ;}\listid70475934}{\list\listtemplateid-823638066{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-601\li2041\jclisttab\tx1440\lin2041 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}
\f3\fbias0\hres0\chhres0 \fi-601\li2761\jclisttab\tx2160\lin2761 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-1321\li4201
\jclisttab\tx2880\lin4201 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600
\jclisttab\tx2520\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320
\jclisttab\tx3240\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040
\jclisttab\tx3960\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760
\jclisttab\tx4680\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480
\jclisttab\tx5400\lin6480 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li7200
\jclisttab\tx6120\lin7200 }{\listname ;}\listid79839906\liststyleid760490016}{\list\listtemplateid1303351510\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext
\'01\'b7;}{\levelnumbers;}\f3\fs20\expnd1\expndtw5\cgrid\hres0\chhres0 \fi-360\li432\jclisttab\tx432\lin432 }{\listname ;}\listid88862473}{\list\listtemplateid675515564\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0
\levelstartat0\levelspace288\levelindent0{\leveltext\'01H;}{\levelnumbers;}\f1\fs20\cgrid\hres0\chhres0 \fi-288\li432\jclisttab\tx432\lin432 }{\listname ;}\listid106824322}{\list\listtemplateid312034470\listsimple{\listlevel\levelnfc23\levelnfcn23
\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace288\levelindent0{\leveltext\'01G;}{\levelnumbers;}\f1\fs20\expnd1\expndtw5\cgrid\hres0\chhres0 \fi-288\li432\jclisttab\tx432\lin432 }{\listname ;}\listid107092907}{\list\listtemplateid-1068482196
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'00) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-601\li2041\jclisttab\tx1440\lin2041 }{\listlevel
\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'01) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-601\li2761\jclisttab\tx2160\lin2761 }{\listlevel\levelnfc3
\levelnfcn3\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'02) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-1321\li4201\lin4201 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow1\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-125\li3005\lin3005 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'07;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\lin6480 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-720\li7200\lin7200 }{\listname ;}\listid212930889{\*\liststylename NumLists;}\spriority0 }{\list\listtemplateid-1785951926{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03\'00. ;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\lin720 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'01;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li2160\lin2160 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-720\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\lin3600 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480\lin6480 }{\listname ;}\listid341401337{\*\liststylename NumParagraphs;}\spriority0 }{\list\listtemplateid-1402956786\listhybrid{\listlevel\levelnfc23\levelnfcn23
\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid2072392550\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \s27\fi-360\li726\lin726 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid201916419\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 \fi-360\li1446\lin1446 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid201916421\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 \fi-360\li2166\lin2166 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid201916417\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li2886\lin2886 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid201916419\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 \fi-360\li3606\lin3606 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid201916421\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 \fi-360\li4326\lin4326 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid201916417\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li5046\lin5046 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid201916419\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 \fi-360\li5766\lin5766 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid201916421
\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 \fi-360\li6486\lin6486 }{\listname ;}\listid649750286}{\list\listtemplateid78951018{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'04(\'00) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-601\li2041\jclisttab\tx1440\lin2041 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'04(\'01) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-601\li2761\jclisttab\tx2160\lin2761 }{\listlevel\levelnfc3\levelnfcn3\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'04(\'02) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-1321\li4201\lin4201 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow1\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-125\li3005\lin3005 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\lin5760 }
{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'07;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480\lin6480 }{\listlevel\levelnfc255
\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li7200\lin7200 }{\listname ;}\listid754981193}
{\list\listtemplateid-823638066{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-601\li2041\jclisttab\tx1440\lin2041 }{\listlevel
\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-601\li2761\jclisttab\tx2160\lin2761 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-1321\li4201\jclisttab\tx2880\lin4201 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx2520\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx3240\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx3960\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx4680\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx5400\lin6480 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li7200\jclisttab\tx6120\lin7200 }{\listname ;}\listid760490016{\*\liststylename ListBullets;}\spriority0 }{\list\listtemplateid-1785951926{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'03\'00. ;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\lin720 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\'01\'01;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers
;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\lin2160 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-720\li3600\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\lin4320 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480\lin6480 }{\listname ;}\listid888884367\liststyleid341401337}{\list\listtemplateid-1785951926{\listlevel\levelnfc0\levelnfcn0
\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03\'00. ;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\lin720 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'01;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\lin2160 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040\lin5040 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480\lin6480 }{\listname ;}\listid912156751\liststyleid341401337}{\list\listtemplateid-595397204
{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255
\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'01;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \li2160\lin2160 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2
\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'02;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'07;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\lin5760 }
{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480\lin6480 }{\listname ;}\listid1007485472
\liststyleid1016157319}{\list\listtemplateid-595397204{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'01;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \li2160\lin2160 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'02;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'07;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-720\li6480\lin6480 }{\listname ;}\listid1016157319{\*\liststylename Indents;}\spriority0 }{\list\listtemplateid-1227983524{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\lin720 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li720\lin720 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-360\li1080\lin1080 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li1440\lin1440 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li2160\lin2160 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li2520\lin2520 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li3240\lin3240 }{\listname ;}\listid1723672921{\*\liststylename IndentParagraphs;}\spriority0 }{\list\listtemplateid-1227983524{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\lin720 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li720\lin720 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-360\li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li1800\lin1800 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li2160\lin2160 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li2520\lin2520 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li3240\lin3240 }{\listname ;}\listid1991707422\liststyleid1723672921}}{\*\listoverridetable{\listoverride\listid-125\listoverridecount0\ls1}{\listoverride\listid-126
\listoverridecount0\ls2}{\listoverride\listid-125\listoverridecount0\ls3}{\listoverride\listid-126\listoverridecount0\ls4}{\listoverride\listid70475934\listoverridecount0\ls5}{\listoverride\listid29890435\listoverridecount0\ls6}
{\listoverride\listid29890435\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\cgrid \fi504\jclisttab\tx864 }}\ls7}{\listoverride\listid43710719\listoverridecount0\ls8}{\listoverride\listid37825627\listoverridecount0\ls9}{\listoverride\listid43560878\listoverridecount0\ls10}{\listoverride\listid107092907
\listoverridecount0\ls11}{\listoverride\listid106824322\listoverridecount0\ls12}{\listoverride\listid88862473\listoverridecount0\ls13}{\listoverride\listid37825627\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0
\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'01D;}{\levelnumbers;}\f1\fs20\expnd2\expndtw10\cgrid \fi-360\li432\jclisttab\tx432\lin432 }}\ls14}{\listoverride\listid43560878\listoverridecount1{\lfolevel\listoverrideformat
{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'01E;}{\levelnumbers;}\f1\fs20\expnd1\expndtw6\cgrid \fi-360\li432\jclisttab\tx432\lin432 }}\ls15}{\listoverride\listid107092907
\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'01G;}{\levelnumbers;}\f1\fs20\expnd1\expndtw5\cgrid \fi-360\li432
\jclisttab\tx432\lin432 }}\ls16}{\listoverride\listid43710719\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace648\levelindent0{\leveltext\'01B;}{\levelnumbers;}
\f1\fs20\cgrid \fi-360\li432\jclisttab\tx720\lin432 }}\ls17}{\listoverride\listid37825627\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace792\levelindent0{\leveltext
\'01D;}{\levelnumbers;}\f1\fs20\cgrid \fi-792\li864\jclisttab\tx864\lin864 }}\ls18}{\listoverride\listid43560878\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace648
\levelindent0{\leveltext\'01E;}{\levelnumbers;}\f1\fs20\expnd1\expndtw7\cgrid \fi-360\li432\jclisttab\tx720\lin432 }}\ls19}{\listoverride\listid106824322\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0
\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'01H;}{\levelnumbers;}\f1\fs20\expnd3\expndtw16\cgrid \fi-360\li432\jclisttab\tx432\lin432 }}\ls20}{\listoverride\listid649750286\listoverridecount0\ls21}{\listoverride\listid212930889
\listoverridecount0\ls22}{\listoverride\listid1016157319\listoverridecount0\ls23}{\listoverride\listid1016157319\listoverridecount9{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat
\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel
\listoverridestartat\levelstartat1}\ls24}{\listoverride\listid760490016\listoverridecount0\ls25}{\listoverride\listid341401337\listoverridecount0\ls26}{\listoverride\listid912156751\listoverridecount0\ls27}{\listoverride\listid1723672921
\listoverridecount0\ls28}{\listoverride\listid888884367\listoverridecount0\ls29}{\listoverride\listid1991707422\listoverridecount0\ls30}{\listoverride\listid754981193\listoverridecount0\ls31}{\listoverride\listid1007485472\listoverridecount0\ls32}
{\listoverride\listid79839906\listoverridecount0\ls33}{\listoverride\listid-127\listoverridecount0\ls34}{\listoverride\listid-128\listoverridecount0\ls35}{\listoverride\listid-120\listoverridecount0\ls36}{\listoverride\listid-129\listoverridecount0\ls37}
{\listoverride\listid-130\listoverridecount0\ls38}{\listoverride\listid-131\listoverridecount0\ls39}{\listoverride\listid-132\listoverridecount0\ls40}{\listoverride\listid754981193\listoverridecount9{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel
\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat
\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}{\lfolevel\listoverridestartat\levelstartat1}\ls41}}{\*\rsidtbl \rsid214482\rsid1261200\rsid2824550\rsid3038911\rsid4403641\rsid5183564\rsid5315128\rsid6488499\rsid6710783\rsid7093629\rsid9982180
\rsid10904365\rsid11623100\rsid12787053\rsid13918230\rsid14643402\rsid14955224\rsid15541622\rsid15626150\rsid15892010\rsid15938183}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0
\mnaryLim1}{\info{\operator baleimatuku_l}{\creatim\yr2016\mo2\dy3\hr13\min38}{\revtim\yr2016\mo9\dy6\hr14\min37}{\version5}{\edmins526}{\nofpages5}{\nofwords5757}{\nofchars27883}{\nofcharsws33573}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsof
t.com/office/word/2003/wordml}}\paperw10320\paperh14582\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\noxlattoyen
\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace120\dgvspace120\dghorigin107\dgvorigin0\dghshow0\dgvshow3
\jexpand\viewkind5\viewscale140\pgbrdrhead\pgbrdrfoot\ftnlytwnine\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\ApplyBrkRules\asianbrkrule\rsidroot15938183\newtblstyruls\nogrowautofit 
\fet0{\*\wgrffmtfilter 0117}\ilfomacatclnup0\stylesortmethod0{\*\template C:\\Users\\baleimatuku_l.PACLII.ORG.VU.000\\Documents\\pac-judgment-template-final.dotx}\ltrpar \sectd \ltrsect\sbknone\linex0\sectlinegrid326\sectdefaultcl\sectrsid11623100\sftnbj 
{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\s28\qr \li0\ri0\sl-360\slmult0
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2824550 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550 \hich\af0\dbch\af31505\loch\f0 [1984] 30 FLR 70
\par }\pard \ltrpar\s28\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2824550 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 KHURBUR RAM LATCHAN
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550 \hich\af0\dbch\af31505\loch\f0 v
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 LESLIE REDVERS MARTIN
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\par \hich\af0\dbch\af31505\loch\f0 JUDGMENT OF THE LORDS O}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550 \hich\af0\dbch\af31505\loch\f0 F THE JUDICIAL COMMITTEE OF THE
\par \hich\af0\dbch\af31505\loch\f0 PRIVY COUNCIL,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  DELIVERED THE 27TH JUNE 1984
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2824550 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Present at the Hearing:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 LORD KEITH OF KINKEL
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550 \hich\af0\dbch\af31505\loch\f0 LORD SCARMAN
\par \hich\af0\dbch\af31505\loch\f0 LORD BRIGHTMAN
\par \hich\af0\dbch\af31505\loch\f0 LORD TEMPLEMAN
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 SIR \hich\af0\dbch\af31505\loch\f0 GEORGE BAKER
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2824550\charrsid10904365 \hich\af0\dbch\af31505\loch\f0 Partnership \hich\f0 \emdash \loch\f0  not induced by undue influence \hich\f0 \emdash \loch\f0 
 S.39 and S.40 Partnership Act did not necessarily require sale of assets on dissolution \hich\f0 \emdash \loch\f0  such a course not practicable here \hich\f0 \emdash \loch\f0  effect of Judge's decision removed need to settle accounts.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Their Lor\hich\af0\dbch\af31505\loch\f0 dship's summarised the subject of this litigation and principal contentions of the appellant thus:
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid2824550 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
"This appeal from the Fiji Court of Appeal concerns the existence of an alleged}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  partnership at will between the appellant Khurb}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13918230 \hich\af0\dbch\af31505\loch\f0 u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
r Ram Latchan and the respond\hich\af0\dbch\af31505\loch\f0 ent Leslie Redvers Martin: if such partnership be established, the rights of Mr Martin upon the dissolution thereof are also in issue."}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2824550 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 In their Judgment their Lordships reference included reference to the }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12787053 \hich\af0\dbch\af31505\loch\f0 facts which are para}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13918230 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 phrased below.

\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11623100 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 In 1946 respon
\hich\af0\dbch\af31505\loch\f0 dent was in practice as an accountant in Fiji. Appellants' father had from time to time sought his advice. When appellants' father died in 1950, his widow carried on the deceased's dairy farm business.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11623100 \hich\af0\dbch\af31505\loch\f0  She relied similarly on respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 dent. In 1950 she decide\hich\af0\dbch\af31505\loch\f0 
d to establish an omnibus service business. She obtained finance from respondent to buy a vehicle. In 1952 at respondent's suggestion she started an arrangement whe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11623100 \hich\af0\dbch\af31505\loch\f0 
reby she handed to respondent at}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  Suva the daily}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11623100 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 takings}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 of this operation. He placed them wi\hich\af0\dbch\af31505\loch\f0 th his own bank account at the Bank of New Zealand. About then the appellant aged 21 be}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11623100 \hich\af0\dbch\af31505\loch\f0 came associated with the manage}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 ment of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11623100 \hich\af0\dbch\af31505\loch\f0 the bus service business. In Jun}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 e 1965 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11623100 \hich\af0\dbch\af31505\loch\f0 appellant began his own bus ser}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 vice, "K. R. Latchan Bus Service". The takings were deli\hich\af0\dbch\af31505\loch\f0 
vered similarly to respondent. Receipts were not sought or given. Wh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11623100 \hich\af0\dbch\af31505\loch\f0 en money was needed in the busi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 ness cheques were sought from respondent; these were given forthwith, drawn by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11623100 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 respondent on his account. Respondent kept books o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid11623100 \hich\af0\dbch\af31505\loch\f0 f account at his office; he \hich\af0\dbch\af31505\loch\f0 ren}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 dered annual accounts to the appellant and his mot}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11623100 \hich\af0\dbch\af31505\loch\f0 her. He prepared their Income }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
Tax Returns. Later the appellant began to pay the takings from the bus service direct into respondent's bank account, providing respondent with particulars of the accounts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid11623100 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 It was clear from the arrangements between the parties that appellant demonstrated complete confidence in the reliabil}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11623100 \hich\af0\dbch\af31505\loch\f0 ity and integrity of the respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 dent.
\par \hich\af0\dbch\af31505\loch\f0 In or about the 14 September 1970 in a letter to an English Company Seddon Diesel Vehicles Limited (S\hich\af0\dbch\af31505\loch\f0 
eddon) appellant indicated an interest in importing and being a distributor and agent for Seddon. He in fact did import two chassis assisted by letters of credit and credit arrangements made by the respondent.
\par \hich\af0\dbch\af31505\loch\f0 On 4 November 1970 Seddon advised that it cons}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13918230 \hich\af0\dbch\af31505\loch\f0 idered K. R. Latchan Bus Ser}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 
vice the exclusive distributor for Seddon Bus Service and chassis in Fiji. On 25 January 1971 respondent wrote to Seddon setting his own credentials and giving a reference to appellant. On 9 December 1971 the appellant registere
\hich\af0\dbch\af31505\loch\f0 d the business name "Brunswick Motors" for the business of "The importation and sale of Bus and Cargo Chassis and Body Building." Eventually this firm was appointed sole selling agent for Seddon in Fiji. This quite separa}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11623100 \hich\af0\dbch\af31505\loch\f0 tely became a thriving business,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  re\hich\af0\dbch\af31505\loch\f0 
quiring a large amount of capital which appellant did not have but obtained from the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11623100 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\par \hich\af0\dbch\af31505\loch\f0 By the end of 1972 appellant was heavily indebted to respondent. For sometime respondent had been raising with the appellant th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11623100 \hich\af0\dbch\af31505\loch\f0 
e question of partnership. Even}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 ually the appellant appreciated the advantages to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11623100 
\hich\af0\dbch\af31505\loch\f0 him of this course. On 28 Decem}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
ber 1972 the registered particulars of Brunswick Motors was changed by recording the respondent's name as an incoming partner. Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11623100 \hich\af0\dbch\af31505\loch\f0 e firm became a flourishing con}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 cern inporting \hich\af0\dbch\af31505\loch\f0 74 chassis in the next 5 years.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15541622 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
By 1978 the appellant came to the conclusion that he would like to get rid of the respondent. Verbally and by letter dated 2 October 1978 the appellant dissolved the partnership as from 30 September 1978.
\par \hich\af0\dbch\af31505\loch\f0 On 16 January 1979 \hich\af0\dbch\af31505\loch\f0 
the present proceedings were issued. In those appellant sought first declarations that he was the sole proprietor of Brunswick Motors and was entitled to all the income and profits of the firm from its inception; in the alternative he claimed the responde
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 
t had induced him by the exercise of undue influence to accept him as a partner. Respondent counter claimed for a declaration that a partnership existed which had been dissolved from 30 September 1978.
\par \hich\af0\dbch\af31505\loch\f0 Thereafter three years went by before the action came \hich\af0\dbch\af31505\loch\f0 
to trial. During that period appellant continued to run Brunswick Motors as if the business were his own. He neither consulted respondent nor accounted to him nor considered the existence of partnership. In October 1979 a chartered accountant acting on in
\hich\af0\dbch\af31505\loch\f0 s\hich\af0\dbch\af31505\loch\f0 tructions of the appellant attended at the office of the solicitors for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13918230 \hich\af0\dbch\af31505\loch\f0 the respondent to inspect the }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 books and account and "re-structure the accounts"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 . He made copies of the restruc}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 tured accounts to both parties.
\par \hich\af0\dbch\af31505\loch\f0 In settling the accounts between appellant\hich\af0\dbch\af31505\loch\f0  and respondent 14 items were}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 claimed. In an amended statement of claim the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15541622 
\hich\af0\dbch\af31505\loch\f0 appellant claimed there were 14 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 points which should properly be dealt with in a particular way.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid15541622 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 The trial Judge found all of them in favour of the respondent except for 2 items nam\hich\af0\dbch\af31505\loch\f0 
ely Commission and the Accountancy Fees totalling $21.030.92 which he held the respondent was not entitled to debit to the partnership accounts. In the result the trial Judge in effect by disposing of the 14 points settled and passed the partnership}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 accoun
\hich\af0\dbch\af31505\loch\f0 ts. To a submission that those accounts should}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15541622 \hich\af0\dbch\af31505\loch\f0  be submitted to a referee, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Judge indicated this was not necessary and refused to do so upon the basis:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid15541622 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (i) \tab}}\pard\plain \ltrpar\s22\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls31\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\pararsid15541622 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 the partnership had been dissolved in September 1978.
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (ii) \tab}\hich\af0\dbch\af31505\loch\f0 the partnership business had ever since been con\hich\af0\dbch\af31505\loch\f0 
tinued by the appellant as if it were his own.
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (iii) \tab}\hich\af0\dbch\af31505\loch\f0 he had in effect settled the accounts.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15541622 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
Their Lordships quoted extensively from the judgment of Kermode J. at first instance and with apparent approval.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2824550\charrsid15541622 \hich\af0\dbch\af31505\loch\f0 Held}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 : The effect of their Lordships findings was that (ag
\hich\af0\dbch\af31505\loch\f0 reeing with the Court of Appeal):
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (1) \tab}}\pard\plain \ltrpar\s19\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls41\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid15541622 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 There had been a partnership.
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (2) \tab}}\pard \ltrpar\s19\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid15541622 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
No undue influence had been brought to bear on the appellant to induce him to enter into that partnership.
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (3) \tab}\hich\af0\dbch\af31505\loch\f0 Of some 14 points raised by the appellant only 2 were decided in his favour}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 as to C\hich\af0\dbch\af31505\loch\f0 
ommission and Accountancy Fees which should not have been debited to the partnership. The trial Judge and the Court of Appeal so}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 found. Their Lordships said that the effect}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15541622 
\hich\af0\dbch\af31505\loch\f0  of this was to settle and pass }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 partnership accounts without recourse to a referee. 
\hich\af0\dbch\af31505\loch\f0 The trial Judge was right in refusing any recourse to a referee.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid15541622 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (4) \tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
The refusal to settle partnership accounts rather than accepting as the Trial Judge said that there was no need. because of the way hi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 s judgment was structured,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  to render such accounts to a r\hich\af0\dbch\af31505\loch\f0 eferee was approved.
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 (5) \tab}\hich\af0\dbch\af31505\loch\f0 
Their Lordships referred to S.39 and S.40 of the Partnership Act (Cap. 248). Relying upon these sections the learned Judge at first instance had declined to order a sale of the assets (as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 
\hich\af0\dbch\af31505\loch\f0  would have been usual on a dis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 solution in the a\hich\af0\dbch\af31505\loch\f0 bsence of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15541622 \hich\af0\dbch\af31505\loch\f0 some agreement to the contrary),}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  becau}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 
\hich\af0\dbch\af31505\loch\f0 se such a course had ceased to b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 e practical.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15541622 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 This was because the assets of Brunswick Motors which were available in}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
1984 and ought to have been sold at}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15541622 \hich\af0\dbch\af31505\loch\f0  the date of dissolution of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 partnership were not tho\hich\af0\dbch\af31505\loch\f0 
se which were available for sale at the date of hearing. The course taken by the trial Judge (affirmed by the Court of Appeal) was to appropriate the assets of Brunswick Motors existing at the date of dissolution to the appellant at Balance Sheet values. 
\hich\af0\dbch\af31505\loch\f0 T\hich\af0\dbch\af31505\loch\f0 his process was approved as being far more likely to yield a result fair to both sides then "retrospective inquiry- and valuation carried out currently.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid15541622 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 In the result the decision of the trial Ju}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 dge,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  in giving judgment in favour of the respondent for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4403641 \hich\af0\dbch\af31505\loch\f0 $}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 2573\hich\af0\dbch\af31505\loch\f0 87 representing the repayment of a debt due to him by the partnershi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 
p plus his share of the capital,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  stood.
\par \hich\af0\dbch\af31505\loch\f0 Their Lordships also considered that the variation in the order of costs which the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Court of Appeal had adopted was appropriate.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid15541622 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Appeal dismissed wit\hich\af0\dbch\af31505\loch\f0 h costs.
\par \hich\af0\dbch\af31505\loch\f0 Judgment of the Court
\par \hich\af0\dbch\af31505\loch\f0 LORD BRIGHTMAN:
\par \hich\af0\dbch\af31505\loch\f0 This appeal from the Fiji Court of Appeal concerns the existence of an alleged partnership at will between the appellant Khurbu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 
r Ram Latchan and the respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 dent Leslie Redvers Martin: if }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 such partnership be est
\hich\af0\dbch\af31505\loch\f0 ablished,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  the rights of Mr Martin upon the dissolution thereof are also in issue.
\par \hich\af0\dbch\af31505\loch\f0 The principal contention of the appellant, upon which he failed decisively at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 first instance and on appeal,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  is that the partnership was induced by the undue influence of Mr M\hich\af0\dbch\af31505\loch\f0 artin.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 
 His further contention is that,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  given}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 
 the existence of a partnership, there ought now, over five years later,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 
o be a sale of the partnership}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  assets so}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0  far as they still exist,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  or an inquiry as to what they were worth when the pa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 rtnership was dissol
\hich\af0\dbch\af31505\loch\f0 ved in 1978,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 and that the trial judge was wrong to treat the partnership assets as appropriated to the appellant at balance sheet values as at the date of dissolution.
\par \hich\af0\dbch\af31505\loch\f0 The story begins some }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 38 years ago. In 1946 Mr Martin,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  who is now aged over 80, was in p\hich\af0\dbch\af31505\loch\f0 ractice in Fiji as an accountant. The app}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15541622 \hich\af0\dbch\af31505\loch\f0 ellant's father, a dairy farmer, came}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 into contact with Mr Martin in the course of business and from time to time sought his advice. When the appellant's father died in 1950, his widow continued the dairy business. \hich\af0\dbch\af31505\loch\f0 
She also relied upon Mr Martin for advice. In 1950 the widow decided to launch out into a bus service, and obtained from Mr Martin financial assistance to enable her to buy a bus. In or about 1962 at Mr Marti}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15541622 \hich\af0\dbch\af31505\loch\f0 n's suggestion, the widow start}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 ed an arrangement\hich\af0\dbch\af31505\loch\f0  with him under}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 which she would hand the daily}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
takings to him at Suva, and he would place them in his own banking account at the Bank of New Zealand. At about this time the appellant, then around 21, became associated with the management of his mother's bu\hich\af0\dbch\af31505\loch\f0 s service.

\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1261200 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
In June 1965 the appellant started to run his own bus ser}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 vice. He called it "K. R. Latch}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 an Bus Service". The takings of this new venture also were paid to Mr Martin to bank on the appellant's behalf. Mr Martin did not give receipts for the money\hich\af0\dbch\af31505\loch\f0 
 he received because he was never asked to do so. As and when money was needed for either of the two businesses, the appellant requested cheques and these were at once drawn by Mr Martin on his account. Mr Martin kept books of accou}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 nt at his office,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  and he\hich\af0\dbch\af31505\loch\f0 
 rendered annual accounts to the appellant and his mother. He also prapared }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 their income tax returns. Later,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  the appellant began to pay the takings direc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 t into Mr Martin's bank account,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  furnishing him with particulars of the deposits to enable him to write\hich\af0\dbch\af31505\loch\f0  up the accounts. The existence of this ar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 
rangement between the appellant,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 his mother and Mr Martin shows beyond doubt the complete confidence that the appellant and his mother had in the reliability and integrity of Mr Martin.
\par \hich\af0\dbch\af31505\loch\f0 On 14}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 th September 1970 the a\hich\af0\dbch\af31505\loch\f0 ppellant,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  writing in his capacity 'as managing direct}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 or of K. R. Latchan Bus Service,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  set}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 a letter}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1261200 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 in the following terms to an English company. Seddon D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 
\hich\af0\dbch\af31505\loch\f0 iesel Vehicles Limited ("Seddon"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 ) of Oldham. Lancashire:
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid1261200 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 "Seeing an advertisement in the Buyers' Guide 
\hich\af0\dbch\af31505\loch\f0 to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 Motor Industry of Great Britain,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 that you are interested in exporting Seddon Bus Chassis. I take this opportunity of writing to you.
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 I am a Bus Proprietor and I am extremely interested in importing my own}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid1261200 \hich\af0\dbch\af31505\loch\f0 
 Chassis from your firm and if you are inte}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0 re\hich\af0\dbch\af31505\loch\f0 sted, I shall be too happy to negotiate with you ...}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid1261200 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid1261200 

\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1261200 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
Futher correspondence and negotiations ensued. The appellant expressed interest in becoming a distributor for Seddon in Fiji. Seddon informed the appellant that, as a dealer, he would be required to ha\hich\af0\dbch\af31505\loch\f0 
ve a few vehicles in stock to meet immediate current demands, to offer maintenance and servicing to all users}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 and to carry spare parts. On 4th November 1970 Seddon accepted the appellant's order for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0 first two bus chassis,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 subject to the provision of le\hich\af0\dbch\af31505\loch\f0 tters of credit: and, importantly, confirmed that it now considered K. R. Latchan Bus Service exclusive distributors for Seddon bus chassis and buses in Fi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid14955224 \hich\af0\dbch\af31505\loch\f0 ji. On 25th January 1971 Mr Mar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 tin gave a helpi}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0 ng hand by writing to Seddon,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  setting out his own cred\hich\af0\dbch\af31505\loch\f0 
entials and providing a good reference for the appellant. On 26th October 1971 a further six chassis were delivered. On 9th December 1971 the appellant registered the business}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 name "Brunswick Motors" for a business described }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0 as "The Importation and Sale of\hich\af0\dbch\af31505\loch\f0  B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 us and Cargo Chassis and Body Building". It is no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0 t in dispute that it was Mr Mar}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 tin who arranged for all the necessary letters of credit and provided all the finance for the purchase of the chassis and spare parts. It w}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0 as he who financed the construc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 tion
\hich\af0\dbch\af31505\loch\f0  of bodies which were built by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 the appellant on the imported chassis. In addition he would sometimes even finance the purchasers who bought these vehicles from}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid1261200 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Brunswick Motors.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid1261200 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9982180 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
On 1st November 1972 the Distributors' Agreement foreshadowed by Seddon's lett\hich\af0\dbch\af31505\loch\f0 er of 4th November 1970 was signed. The agreement was expressed to he made between B. Ashworth & Co. (Overseas) Limite}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1261200 \hich\af0\dbch\af31505\loch\f0 d, who were the sole export concessionaires of Seddon,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  and Brunswick Motors,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  described as "also trading as K. R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 . Latchan Bus Service",}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  of \hich\af0\dbch\af31505\loch\f0 the other part. By this agreement the concessionaires appointed the appellant's company sole selling agent for Seddon in Fiji, Samoa and}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 Tonga,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  for a term of 3 years with a poss}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 
ibility of extension. In return,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  the appellant undertook to purchase a minimum \hich\af0\dbch\af31505\loch\f0 
of 30 bus chassis or commercial vehicles a year, to hold in stock an adequate supply of spare parts for Seddon cust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 
omers in the three territories, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
and to provide free 500 mile servicing for all vehicles sold. Payment for vehicles chassis and spare parts wa\hich\af0\dbch\af31505\loch\f0 
s required to be made in cash or by confirmed banker's credit in London before shipment. As a result of his expanding business, by the end of 1972 the appellant was heavily indebted to Mr Martin. Furthermore, as found by the learned trial judge. on signin
\hich\af0\dbch\af31505\loch\f0 g\hich\af0\dbch\af31505\loch\f0  the distributor's agreement it became apparent that the appellant would be committed to finding a large amount of capital which he did not then have and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 had little propect of obtaining,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 unless Mr Martin or someone else was prepared to assist him.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid9982180 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Over som\hich\af0\dbch\af31505\loch\f0 
e previous two years Mr Martin had been raising with the appellant the question of partnership. From the inception of the business Mr Martin had con}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 tributed his services and time as well as financing its operations. The appellant at first resisted this pro\hich\af0\dbch\af31505\loch\f0 
posal, but ultimately it dawned upon him that he was not going to get a promise of finance which, following u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 pon the Distributors' Agreement,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  he urgently needed unless he were prepared to accede to Mr Martin's suggestion of a partnership. A partnership wou
\hich\af0\dbch\af31505\loch\f0 ld not only help to solve his financial problems, by dividing the burden of his existing indebtedness, but it would also ensure the flow of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 money which would he needed in the future. The comments of the learned trial judge are revealing:}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid9982180 
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid9982180 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 "My assessment of \hich\af0\dbch\af31505\loch\f0 
the situation on the evidence before me is that the plaintiff an ambitious man fully realised the defendant was a fairly wealthy man\hich\f0 \emdash \loch\f0 an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 elderly gentleman who was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid9982180 \hich\af0\dbch\af31505\loch\f0 
a soft touch }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 ......}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid9982180 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9982180 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Far from the defendant inducing the plaintiff to give him a share in }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 the b\hich\af0\dbch\af31505\loch\f0 usiness at an unfair price,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  it was the plaintiff}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
who prevailed on the defendant to finance him and it was only when the plaintiff realised that if he wanted further finance to continue the business and obtain the sole agencies for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 
\hich\af0\dbch\af31505\loch\f0  a pop}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 ular chassis the pri\hich\af0\dbch\af31505\loch\f0 
ce he had to pay was the admission of the defendant as a partner that he finally agreed.
\par \hich\af0\dbch\af31505\loch\f0 The plaintiff was no callow youth in 1972}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \loch\af0\dbch\af31505\hich\f0 \emdash }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
he was 31. For some years he had been managing the family businesses also financed by the defendant and had proved to be a \hich\af0\dbch\af31505\loch\f0 
successful manager. Quite independently of the defendant and without his prior advice he decided to import buses and build bodies and was about to commit himself to further very heavy capital expenditure.
\par \hich\af0\dbch\af31505\loch\f0 He acknowledges he had no experience as an importer\hich\af0\dbch\af31505\loch\f0  and it is clear he had insufficient finance to embark o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 
n the new venture. That is why be con}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 sulted the defendant.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 During the time he operated Brunswick Motors on his own there is no evidence that the defendant interfered or imposed his will on the plainti\hich\af0\dbch\af31505\loch\f0 
ff in any way. At all times even after the formation of the partnership the plaintiff managed the business. The defendant appears to have done little more }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 
than receive and pay out moneys,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  keep accounts, prepare tax returns and when asked give advice and ma\hich\af0\dbch\af31505\loch\f0 ke funds available."
\par \hich\af0\dbch\af31505\loch\f0 On 28th December 1972 the registered particulars of Brunswick Motors were changed by recording the name of Mr Martin as an incoming partner with the appellant. The application to the Registrar was signed by both parties.

\par \hich\af0\dbch\af31505\loch\f0 After Mr Marti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 n was acknowledged as a partner,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 with the appellant's industry and Mr Martin's advice and financial assistance Brunswick Motors became a flourishing concern. Over the next five years 74 bus chassis were imported.
\par \hich\af0\dbch\af31505\loch\f0 By 1978 the appellant came to the conclusio\hich\af0\dbch\af31505\loch\f0 n that he would like to get rid of Mr Martin. The appellant had jus}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 
t become a Member of Parliament,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 and no doubt was an important figure. As he said in evidence he knew that Brunswick Motors was making a lot of money by the end of 1977; Mr Martin was an ol\hich\af0\dbch\af31505\loch\f0 d man; the appellant regarded him as a nuisance, and fe}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 lt he had to get rid of him. So,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  on 2nd October 1978 he wrote to Mr}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Martin in the following terms:
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid9982180 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 "Dear Sir,
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 I refer to our recent discussions concerning the business affairs of our partnership, Bruns\hich\af0\dbch\af31505\loch\f0 wick Motors and our pers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 
\hich\af0\dbch\af31505\loch\f0 onal differences arising theref}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
rom. During our discussions on Friday, 29th September, 1978 I advised you that I wish to dissolve our partnership as from 30th September. 1978 and that I wanted you to draw up our partnership accounts \hich\af0\dbch\af31505\loch\f0 as at that date.
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 The purpose of this letter is to formally record}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10904365 \hich\af0\dbch\af31505\loch\f0  in writing my instructions to}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  you. Please have the required accounts prepared by noon on Monday. 9th October. 1978 so that the partnership assets may be properly distributed as mutually dete\hich\af0\dbch\af31505\loch\f0 
rmined by ourselves or as determined by a court of law.
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 Yours faithfuly,
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12787053 \hich\af0\dbch\af31505\loch\f0 K. R. LATC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 HAN"
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9982180 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
On 16th January 1979 the appellant issued proceedings against Mr Martin. By then, however, a proper distribution of the partnership assets sought by the above}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 letter ha\hich\af0\dbch\af31505\loch\f0 d ceased to b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 e the appellant's objective. Instead he sought, first, a declaration that he was the sole proprietor of Brunswick Mot}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 
\hich\af0\dbch\af31505\loch\f0 ors and was entitled to all the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 income and profits of the firm from its inception; se}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4403641 \hich\af0\dbch\af31505\loch\f0 condly, he claimed in the alter}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
native tha\hich\af0\dbch\af31505\loch\f0 
t there had existed a confidential relationship between himself and Mr Martin as a result of which Mr Martin acquired a position of influence over the appellant and had induced him by the exercise of undue influence to accept him as a partner. Mr Martin c
\hich\af0\dbch\af31505\loch\f0 o\hich\af0\dbch\af31505\loch\f0 unter-claimed for a declaration that a partnership existed which was dissolved from 30th September 1978.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid9982180 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Three years went by before the action came to trial. During that period the appellant continued to run Brunswick Motors as if the business were his own
\hich\af0\dbch\af31505\loch\f0 , and he neither consulted Mr Martin nor accounted to him. He at no time conceded the existence of a partnership.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 In October 1979 Mr Vilash,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  a chartered accountant and a partner in Messrs. Peat}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Marwick Mitchell & Co. acting on th}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 e instructions of the appel\hich\af0\dbch\af31505\loch\f0 lant,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  attended at the offices of Mr Martin's solicitors to inspect Mr Martin's books of account and, as he te}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12787053 \hich\af0\dbch\af31505\loch\f0 
rmed it in his evidence,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0  "to re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 structure the accounts". He completed this task by June 1980 and made copies of the re-structured accounts available\hich\af0\dbch\af31505\loch\f0 
 to both parties solicitors and to Mr Chau, Mr Martin's accountant. In his amended statemen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0 t of claim the appellant sought,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  on the alternative basis of the existence of a partnership, a declaration that in settling the accounts between him and Mr Martin. 1
\hich\af0\dbch\af31505\loch\f0 4 items of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9982180 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 account should he dealt with in a particular way.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid9982180 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15626150 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
The trial of the action and counter-claim began on 17th May 1982 before Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0  Just}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
ice Kermode and was concluded on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 27th May. Judgment was reserved,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 being delivered on 13th October}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9982180 \hich\af0\dbch\af31505\loch\f0 . The learned judge\hich\af0\dbch\af31505\loch\f0  held, first, that there was overwhelm}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 ing evidence to prove the existence of a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15626150 \hich\af0\dbch\af31505\loch\f0 partnership agreement. Secondly,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  on the que}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15626150 \hich\af0\dbch\af31505\loch\f0 stion whether the partnership ag}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 reement should be set aside on the ground that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15626150 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 it was induced by undue influence, the learned judge he\hich\af0\dbch\af31505\loch\f0 
ld that the circumstances and nature of the relationship between the appellant and Mr Martin were not such as to raise a presumption of undue influence on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15626150 
\hich\af0\dbch\af31505\loch\f0  the part of Mr Martin. Thirdly,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  he held that even if there were a special relationship wh}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15626150 \hich\af0\dbch\af31505\loch\f0 ich gave ris\hich\af0\dbch\af31505\loch\f0 e to such a presumption}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  the evidence satisfied him that no undue influence was in fact exerted by Mr Martin to induce the appellant to agree to a partnership.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2824550\charrsid15626150 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 The learned judge then disposed of the 14 points raised by the appellant on the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15626150 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 accounts. He deci\hich\af0\dbch\af31505\loch\f0 ded each of them in favour of}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15626150 \hich\af0\dbch\af31505\loch\f0  Mr Martin except for two items,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 commission and account}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15626150 \hich\af0\dbch\af31505\loch\f0 ancy fees, totalling $21.030.92,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  which he held Mr Martin was not entitled to debit in the partnership accounts. At this point it might have been t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15626150 \hich\af0\dbch\af31505\loch\f0 hought that the trial judg\hich\af0\dbch\af31505\loch\f0 e had,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  with}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15626150 \hich\af0\dbch\af31505\loch\f0  the concurrence of the parties,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  finally settled and passed the partnership accounts. H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3038911 
\hich\af0\dbch\af31505\loch\f0 owever, the appellant's counsel,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  towards the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15626150 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3038911 \hich\af0\dbch\af31505\loch\f0 close of his final submission,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  sought to argue that his case had been conducted on the basis that the accuracy of\hich\af0\dbch\af31505\loch\f0 
 the accounts was not in issue and that they should now be submitted to a referee to be settled. This submission wa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3038911 \hich\af0\dbch\af31505\loch\f0 
s rejected by the learned judge,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  who said this:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid15626150 
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid3038911 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 "There is no need to refer the accounts t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14955224 \hich\af0\dbch\af31505\loch\f0 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  a referee as they have been checked and double che\hich\af0\dbch\af31505\loch\f0 
cked by two firms of accountants. Mr Vilash on behalf of the plaintiff inspected and reported on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3038911 \hich\af0\dbch\af31505\loch\f0 the accounts and prepared recon}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 structed accounts.
\par {\listtext\tab}}\pard \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid7093629 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 Mr Chau, whose evidence I accept, testified that he and his staff had checked all accounts and he could vouch\hich\af0\dbch\af31505\loch\f0  for the ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7093629 
\hich\af0\dbch\af31505\loch\f0 curacy of the accounts kept by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid7093629 \hich\af0\dbch\af31505\loch\f0 the defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7093629 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid7093629 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
Mr Chau also considered the accounts prepared by Mr Vilash and made a summary of seven points of difference between those accounts and the accounts prepared by the defendant (Ex. 46). All those diffe\hich\af0\dbch\af31505\loch\f0 
rences have been considered by me and do not require to be referred to a referee."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7093629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 The learned judge then turned to the question of the r}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10904365 \hich\af0\dbch\af31505\loch\f0 ights of the partners inter se}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 consequent upon the facts that (i) the partnership had been dissolved in September 1978 \hich\af0\dbch\af31505\loch\f0 
and (ii) the partnership business had ever since been continued by the appellant as if it were his own. The rights of the parties depend upon the provisions of the Partnership Act (Chapter 248) and the application of those provisions in the light of the r
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0 levant equitable considerations. Sections 39 and 40 are in the following}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7093629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 terms:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid7093629 
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid7093629 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
"39. After the dissolution of a partnership the authority of each partner to bind the firm and the other rights and obligatio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10904365 \hich\af0\dbch\af31505\loch\f0 ns of the partners continue not}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 withstanding the dis\hich\af0\dbch\af31505\loch\f0 
solution so far as may be necessary to wind up the affairs of the partnership and to complete transactions begun but not finished at the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid7093629 
\hich\af0\dbch\af31505\loch\f0  time of the dissolution but not otherwise \_}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7093629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid7093629 

\par {\listtext\tab}}\pard \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid5183564 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 40. On the dissolution of a partnership every partner is entitled as again\hich\af0\dbch\af31505\loch\f0 
st the other partners in the firm and all persons claiming through them in respect of their interests as partners to have the property of the partnership applied in payment of the debts and liabilities of the firm and to have the surplus assets after such
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 payment applied in payment of what}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0  may be due to the partners res}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 pectively after deducting what may be due from them as partners of the firm and for that purpose any par}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 
tner or his representatives may,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  on the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 termina}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 tion of the partnership, apply to the co\hich\af0\dbch\af31505\loch\f0 urt to wind up the business and affairs of the firm."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5183564 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 With a trivial exception,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  these provisions correspond verbatim with the same sections in the United Kingdom Partnership Act 1890.
\par \hich\af0\dbch\af31505\loch\f0 The learned judge decline}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 d to order a sale of the assets,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  as would be us\hich\af0\dbch\af31505\loch\f0 ual on a dissolution in the absence of some agreement to the c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14955224 \hich\af0\dbch\af31505\loch\f0 ontrary, because such a course}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  had ceased to be practical. He expressed his reasons as follows:
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid5183564 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
"The balance sheet of the firm as at the 30th September 1978 discloses that the firm had assets of\hich\af0\dbch\af31505\loch\f0  a total book value of $379,901.28 as at that date.
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 The market value of the assets of a partnership on the dissolution of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid5183564 \hich\af0\dbch\af31505\loch\f0 partnership would in most cases he established by the sale of those assets.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid5183564 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 This is not practicable in the instant case for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14955224 \hich\af0\dbch\af31505\loch\f0 severa
\hich\af0\dbch\af31505\loch\f0 l reasons. The plaintiff}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 claimed and still claims to be entitled to all the assets. Instead of winding up the business as he should have done he continued operating the business using the assets of the partnership. Four years}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 
\hich\af0\dbch\af31505\loch\f0  have now elapsed since the dis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 solution and the nature and possibly qual}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 
\hich\af0\dbch\af31505\loch\f0 ity of the assets has changed ..}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 .
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 To arrive at a division of the partnership asset}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12787053 \hich\af0\dbch\af31505\loch\f0 s in view of the circumstances}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  I treat the plaintiff as a purchaser of the business at the gross asset value of $379.901.28."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5183564 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 In so d\hich\af0\dbch\af31505\loch\f0 oing,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  the learned judge treated the book values shown in the accounts as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 the fair market values of the assets as they then existed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 
\hich\af0\dbch\af31505\loch\f0 , for the very good reason that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
these were the values put upon such assets by the appellant himself, being values based on cos\hich\af0\dbch\af31505\loch\f0 t and depreciated where necessary.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid5183564 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 In the result the learned judge gave judgment in favour of Mr M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 artin in the sum of 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10904365 \hich\af0\dbch\af31505\loch\f0 $}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 257.387.73,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  representing the repayment of the debt due to him by the partnership plus his share of the capital.
\par \hich\af0\dbch\af31505\loch\f0 Finally their Lordships m\hich\af0\dbch\af31505\loch\f0 ust record the learne}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 d judge's observations on costs,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  because his order became part of the subject matter of the appeal:
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls28\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid4403641 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4403641 \hich\af0\dbch\af31505\loch\f0 "...... }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 The plaintiff has succeeded only on two items in his alternative claim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 regarding the accounts. He has throughout maintained his\hich\af0\dbch\af31505\loch\f0 
 stand that the defendant was not a partner or entitled to anything at all. His conduct during the hearing which disclosed on several occasions that he is a person who is not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 prepared to be bound by his oath disentitles}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0  him in my view to an order for }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 costs\hich\af0\dbch\af31505\loch\f0  albeit he has been partially successful.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid5183564 
\par {\listtext\tab}}\pard \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid5183564 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 The defendant on the other hand has succeeded on the major part of his counter-claim. While I have no doubt that the plaintiff would in any event have sought to evade his liability to account for the defendant's sh
\hich\af0\dbch\af31505\loch\f0 are of the partnership assets there was no justification for the defendant arbitrarily}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid5183564 \hich\af0\dbch\af31505\loch\f0 charging accountanc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 
y fees and commission. He could, once the action had commenced,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid5183564 \hich\af0\dbch\af31505\loch\f0 
 have conceded that he was not legally entitled to make such charges and offer to credi\hich\af0\dbch\af31505\loch\f0 t the partnership with the amounts involved. Had he done so he would have been entitled to cost.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid5183564 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 There will be no order as to costs on the claim or the counter-claim. Each party is to bear his own costs."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5183564 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 The appellant appealed. The Court of Appeal was in 
\hich\af0\dbch\af31505\loch\f0 complete agreement with the trial judge as to the exist}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12787053 \hich\af0\dbch\af31505\loch\f0 ence of a partnership agreement,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  as to the absence of any circumstances giving rise to a presumption that Mr Martin had exercised undue influence over the appellant in orde}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 
\hich\af0\dbch\af31505\loch\f0 r to bring about such agreeme\hich\af0\dbch\af31505\loch\f0 nt,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  and as to the absence of undue inf}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 luence. On appeal to this Board,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 the appellant's counsel courageously persisted against all the odds in his claim that the partnership had}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 been procured by undue influence. In rejecting this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 
submission their Lordships \hich\af0\dbch\af31505\loch\f0 feel }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 that there is nothing which they can usefully add to al}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 l that has been so convincingly}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  said on this issue by the trial judge and by the Court of Appeal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid5183564 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 The Court of Appeal then turned to consider whether it was correct for the trial judge to have set\hich\af0\dbch\af31505\loch\f0 tled and }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 passed the partnership accounts without directing them to be taken before a referee,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 and held that the trial judge was right. Their Lordships do}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 not hesitate to express the same view. The partnership was dissolved over five years ago. The so-calle\hich\af0\dbch\af31505\loch\f0 d restructured accounts were the cre}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 ation of the appellant's own ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
countant and came into being in 1980. They ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 ve been long since presented to,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  and considered by. Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 Martin's accountant,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14955224 \hich\af0\dbch\af31505\loch\f0  a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
ll points of doubt which the parties desired to raise by the time t\hich\af0\dbch\af31505\loch\f0 he action came to trial wer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 
e considered by the trial judge,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 pronounced upon and then appealed by the appellant. Yet the appellant still claims that an order should have been made for the taki}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14955224 \hich\af0\dbch\af31505\loch\f0 
ng of the partnership accounts a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 nd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 for the appointment of referee\hich\af0\dbch\af31505\loch\f0 
 to conduct enquiries into the affairs of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0 partnership. He submits that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 in view of the i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 nadequacies of the respondent's }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 accounting and the irregularity of his conduct in the course of the partnership. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5183564\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Justice}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 and fairness could not possibly be done on t\hich\af0\dbch\af31505\loch\f0 
he basis of the limited inquiry into the accounts carried out at the trial". Passing over the supposed irregularity of Mr A Martin's conduct, their Lordships consider that it is totally misleading to describe what occurred at the trial as a limited inquir
\hich\af0\dbch\af31505\loch\f0 y\hich\af0\dbch\af31505\loch\f0  int}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15892010 \hich\af0\dbch\af31505\loch\f0 o the accounts". It was a full }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 and detailed survey of all the points in issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15892010 \hich\af0\dbch\af31505\loch\f0  j}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 ustice and fairness demand precisely the reverse of what is sought by the appellant. To permit}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5183564 \hich\af0\dbch\af31505\loch\f0  the appellant to delay matters,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 certainly for months and perhaps for years whi\hich\af0\dbch\af31505\loch\f0 le the accounts of the partnership are reinvestigated at a great expenditure of time and money would indeed be a denial of justice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid5183564 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 Two points of substance remain. First, whether it was right to appropriate the assets to the appellant at a price, instea}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 d o\hich\af0\dbch\af31505\loch\f0 f directing a sale. Secondly,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 if that was the right course, whether it was correct to attribute to the assets the book values thereof contained in the re-structured accounts.
\par \hich\af0\dbch\af31505\loch\f0 The normal course on the dissolution of a partnership is to sell the assets. That\hich\af0\dbch\af31505\loch\f0  is what the court will usually order in the absence of an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 
\hich\af0\dbch\af31505\loch\f0  agreement to the contrary. But,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0 
the Court of Appeal pointed out,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  citing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2824550\charrsid14643402 \hich\af0\dbch\af31505\loch\f0 L}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\insrsid5183564\charrsid14643402 \hich\af0\dbch\af31505\loch\f0 indley on Partnership}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 the rule is not inflexible and the sale "is merely adopted in order that justice may be done to al\hich\af0\dbch\af31505\loch\f0 l parties"; (15th Edition. page 673). Section 40 of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 
\hich\af0\dbch\af31505\loch\f0  the Act does not direct a sale,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  but only gives a partner a right "to have the surpl}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5183564 \hich\af0\dbch\af31505\loch\f0 \hich\f0 us assets \'85.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  and for that purpose any partner may .... on the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5183564 \hich\af0\dbch\af31505\loch\f0  termination of the partnership,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  apply to the court to wind \hich\af0\dbch\af31505\loch\f0 
up the business and affairs of the firm". The power of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183564 \hich\af0\dbch\af31505\loch\f0  court is not confined to ordering a sale,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  but is a broader}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0  power,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 namely, to wind up the affairs of the partnership in such a manner as to do justice between the parties. In the instant case a sale\hich\af0\dbch\af31505\loch\f0 
 of the partnership assets is not practicable. The appellant did not carry on the business after 30th September 1978 as he should have done, with a view to winding up the business. He carried the business on with a view to continuing it as a going concern
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 for his own exclusive benefit. The assets of Brunswick Motors which are available for realisation in 1984 are not the asset}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 
\hich\af0\dbch\af31505\loch\f0 s which were available for sale, and ought to have been sold,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 at the date of the dissolution of the partnership in 1978. Indeed the a\hich\af0\dbch\af31505\loch\f0 ppellant's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0  counsel came near to conceding, if he did not actually concede,}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 that a realisation of the assets of Brunswick Motors as that business now exists and the division of the proceeds between the partners would not be a fair mode of adjusting the righ\hich\af0\dbch\af31505\loch\f0 ts of the partners inter se.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid214482 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0 If,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  as is clearly the case, an order for a realisation of the present assets of Brunswick Motors }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0 i}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
not a proper method of ascert}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0 aining what is due to Mr Martin,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 what alternative course should be adopted? The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0 course taken by th\hich\af0\dbch\af31505\loch\f0 e trial judge,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid214482 \hich\af0\dbch\af31505\loch\f0 affirmed by the Court of Appeal,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 was to appropriate the assets of Brunswick Motors existing at the date of the dissolution of the partnership to the appellant at their balance sheet values. The appellant cannot properly object}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6710783 
\hich\af0\dbch\af31505\loch\f0  to an appr\hich\af0\dbch\af31505\loch\f0 opriation to himself,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  because that is precisely what he did over the four}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6710783 \hich\af0\dbch\af31505\loch\f0  years which preceded the trial,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 and which he maintained he had the right to do throughout the trial and the appeal. The only}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6710783 \hich\af0\dbch\af31505\loch\f0  question can be,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 
\hich\af0\dbch\af31505\loch\f0  at what value should such an appropriati\hich\af0\dbch\af31505\loch\f0 on he made? The trial judge and the Court of Appeal took book values. Since such values were those placed upon the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6710783 \hich\af0\dbch\af31505\loch\f0 assets by the appellant himself, being their cost or depreciated cost,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 their Lordships can discern no injustice whatever in such approach. It\hich\af0\dbch\af31505\loch\f0  is far more likely to yield a result fair to both sides than a retrospective inquiry }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6710783 
\hich\af0\dbch\af31505\loch\f0 and valuation carried out today,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  which the appellant's counsel suggested was the proper course.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6710783 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
The final subject matter of appeal was costs. Although Mr Martin establish\hich\af0\dbch\af31505\loch\f0 ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 his claim to a partnership, successfully resis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6710783 \hich\af0\dbch\af31505\loch\f0 ted a charge verging upon fraud,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 
 recovered a judgment for over $257.000 and was unsuccessful only to the extent of a half share of $21. 030.92, the trial judge made no order for costs in his favour. Their Lo\hich\af0\dbch\af31505\loch\f0 
rdships have already quoted the reasons given by the learned judge. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6710783 \hich\af0\dbch\af31505\loch\f0 As the Court of Appeal observed,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  it is not easy to understand why, in the circumstances, there was no order for costs in favour of Mr Martin. The Court of Appeal reversed the order to the 
\hich\af0\dbch\af31505\loch\f0 
extent of allowing Mr Martin three-quarters of his costs below. The appellant nevertheless submitted that there were no grounds for interfering with the discretion exercised by the trial judge. In the opinion of their Lordships the reasons given by the tr
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 al judge for depriving Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6710783 \hich\af0\dbch\af31505\loch\f0  Martin, a successful defendant,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0  of his costs were not adequate. The Court of Appeal were right to set his order aside and to exercise their own discretion.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2824550\charrsid6710783 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824550\charrsid2824550 \hich\af0\dbch\af31505\loch\f0 For the reasons indicated their Lordships will humbly advise Her Majesty t\hich\af0\dbch\af31505\loch\f0 
hat the appeal ought to be dismissed. The appellant must pay the costs of the appeal.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2824550\charrsid6710783 \hich\af0\dbch\af31505\loch\f0 Appeal dismissed.
\par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8
72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7
2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b
44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7
065bd80facb647e9e25c7fc421fd2ddb526b2e9373fed4bb902e182e97b7b461e6bfad3f010000ffff0300504b030414000600080000002100a5d6a7e7c00000
00360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4fc7060abb08
84a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b63095120f88d94fbc
52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462a1a82fe353
bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f7468656d652f7468
656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b4b0d592c9c
070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b4757e8d3f7
29e245eb2b260a0238fd010000ffff0300504b03041400060008000000210096b5ade296060000501b0000160000007468656d652f7468656d652f7468656d65
312e786d6cec594f6fdb3614bf0fd87720746f6327761a07758ad8b19b2d4d1bc46e871e698996d850a240d2497d1bdae38001c3ba618715d86d87615b8116d8
a5fb34d93a6c1dd0afb0475292c5585e9236d88aad3e2412f9e3fbff1e1fa9abd7eec70c1d1221294fda5efd72cd4324f1794093b0eddd1ef62fad79482a9c04
98f184b4bd2991deb58df7dfbb8ad755446282607d22d771db8b944ad79796a40fc3585ee62949606ecc458c15bc8a702910f808e8c66c69b9565b5d8a314d3c
94e018c8de1a8fa94fd05093f43672e23d06af89927ac06762a049136785c10607758d9053d965021d62d6f6804fc08f86e4bef210c352c144dbab999fb7b471
7509af678b985ab0b6b4ae6f7ed9ba6c4170b06c788a705430adf71bad2b5b057d03606a1ed7ebf5babd7a41cf00b0ef83a6569632cd467faddec9699640f671
9e76b7d6ac355c7c89feca9cccad4ea7d36c65b258a206641f1b73f8b5da6a6373d9c11b90c537e7f08dce66b7bbeae00dc8e257e7f0fd2badd5868b37a088d1
e4600ead1ddaef67d40bc898b3ed4af81ac0d76a197c86826828a24bb318f3442d8ab518dfe3a20f000d6458d104a9694ac6d88728eee2782428d60cf03ac1a5
193be4cbb921cd0b495fd054b5bd0f530c1931a3f7eaf9f7af9e3f45c70f9e1d3ff8e9f8e1c3e3073f5a42ceaa6d9c84e5552fbffdeccfc71fa33f9e7ef3f2d1
17d57859c6fffac327bffcfc793510d26726ce8b2f9ffcf6ecc98baf3efdfdbb4715f04d814765f890c644a29be408edf3181433567125272371be15c308d3f2
8acd249438c19a4b05fd9e8a1cf4cd296699771c393ac4b5e01d01e5a30a787d72cf1178108989a2159c77a2d801ee72ce3a5c545a6147f32a99793849c26ae6
6252c6ed637c58c5bb8b13c7bfbd490a75330f4b47f16e441c31f7184e140e494214d273fc80900aedee52ead87597fa824b3e56e82e451d4c2b4d32a423279a
668bb6690c7e9956e90cfe766cb37b077538abd27a8b1cba48c80acc2a841f12e698f13a9e281c57911ce298950d7e03aba84ac8c154f8655c4f2af074481847
bd804859b5e696007d4b4edfc150b12addbecba6b18b148a1e54d1bc81392f23b7f84137c2715a851dd0242a633f900710a218ed715505dfe56e86e877f0034e
16bafb0e258ebb4faf06b769e888340b103d3311da9750aa9d0a1cd3e4efca31a3508f6d0c5c5c398602f8e2ebc71591f5b616e24dd893aa3261fb44f95d843b
5974bb5c04f4edafb95b7892ec1108f3f98de75dc97d5772bdff7cc95d94cf672db4b3da0a6557f70db629362d72bcb0431e53c6066acac80d699a6409fb44d0
8741bdce9c0e4971624a2378cceaba830b05366b90e0ea23aaa241845368b0eb9e2612ca8c742851ca251ceccc70256d8d87265dd96361531f186c3d9058edf2
c00eafe8e1fc5c509031bb4d680e9f39a3154de0accc56ae644441edd76156d7429d995bdd88664a9dc3ad50197c38af1a0c16d684060441db02565e85f3b966
0d0713cc48a0ed6ef7dedc2dc60b17e92219e180643ed27acffba86e9c94c78ab90980d8a9f0913ee49d62b512b79626fb06dccee2a432bbc60276b9f7dec44b
7904cfbca4f3f6443ab2a49c9c2c41476dafd55c6e7ac8c769db1bc399161ee314bc2e75cf8759081743be1236ec4f4d6693e5336fb672c5dc24a8c33585b5fb
9cc24e1d4885545b58463634cc5416022cd19cacfccb4d30eb45296023fd35a458598360f8d7a4003bbaae25e331f155d9d9a5116d3bfb9a95523e51440ca2e0
088dd844ec6370bf0e55d027a012ae264c45d02f708fa6ad6da6dce29c255df9f6cae0ec38666984b372ab5334cf640b37795cc860de4ae2816e95b21be5ceaf
8a49f90b52a51cc6ff3355f47e0237052b81f6800fd7b802239daf6d8f0b1571a8426944fdbe80c6c1d40e8816b88b8569082ab84c36ff0539d4ff6dce591a26
ade1c0a7f669880485fd484582903d284b26fa4e2156cff62e4b9265844c4495c495a9157b440e091bea1ab8aaf7760f4510eaa69a6465c0e04ec69ffb9e65d0
28d44d4e39df9c1a52ecbd3607fee9cec7263328e5d661d3d0e4f62f44acd855ed7ab33cdf7bcb8ae889599bd5c8b3029895b6825696f6af29c239b75a5bb1e6
345e6ee6c28117e73586c1a2214ae1be07e93fb0ff51e133fb65426fa843be0fb515c187064d0cc206a2fa926d3c902e907670048d931db4c1a44959d366ad93
b65abe595f70a75bf03d616c2dd959fc7d4e6317cd99cbcec9c58b34766661c7d6766ca1a9c1b327531486c6f941c638c67cd22a7f75e2a37be0e82db8df9f30
254d30c1372581a1f51c983c80e4b71ccdd28dbf000000ffff0300504b0304140006000800000021000dd1909fb60000001b010000270000007468656d652f74
68656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73848f4d0ac2301484f78277086f6fd3ba109126dd88d0add40384e4350d363f24
51eced0dae2c082e8761be9969bb979dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89d93b64b060828e6f37ed1567914b284d262452282e3198
720e274a939cd08a54f980ae38a38f56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd5001996509affb3fd381a89672f1f165dfe514173d9850528
a2c6cce0239baa4c04ca5bbabac4df000000ffff0300504b01022d0014000600080000002100828abc13fa0000001c0200001300000000000000000000000000
000000005b436f6e74656e745f54797065735d2e786d6c504b01022d0014000600080000002100a5d6a7e7c0000000360100000b000000000000000000000000
002b0100005f72656c732f2e72656c73504b01022d00140006000800000021006b799616830000008a0000001c00000000000000000000000000140200007468
656d652f7468656d652f7468656d654d616e616765722e786d6c504b01022d001400060008000000210096b5ade296060000501b000016000000000000000000
00000000d10200007468656d652f7468656d652f7468656d65312e786d6c504b01022d00140006000800000021000dd1909fb60000001b010000270000000000
00000000000000009b0900007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000960a00000000}
{\*\colorschememapping 3c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d22796573223f3e0d0a3c613a636c724d
617020786d6c6e733a613d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f64726177696e676d6c2f323030362f6d6169
6e22206267313d226c743122207478313d22646b3122206267323d226c743222207478323d22646b322220616363656e74313d22616363656e74312220616363
656e74323d22616363656e74322220616363656e74333d22616363656e74332220616363656e74343d22616363656e74342220616363656e74353d22616363656e74352220616363656e74363d22616363656e74362220686c696e6b3d22686c696e6b2220666f6c486c696e6b3d22666f6c486c696e6b222f3e}
{\*\latentstyles\lsdstimax267\lsdlockeddef0\lsdsemihiddendef1\lsdunhideuseddef1\lsdqformatdef0\lsdprioritydef99{\lsdlockedexcept \lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority0 \lsdlocked0 Normal;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority9 \lsdlocked0 heading 1;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 2;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 3;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 4;
\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 5;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 6;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 7;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 8;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 9;
\lsdpriority39 \lsdlocked0 toc 1;\lsdpriority39 \lsdlocked0 toc 2;\lsdpriority39 \lsdlocked0 toc 3;\lsdpriority39 \lsdlocked0 toc 4;\lsdpriority39 \lsdlocked0 toc 5;\lsdpriority39 \lsdlocked0 toc 6;\lsdpriority39 \lsdlocked0 toc 7;
\lsdpriority39 \lsdlocked0 toc 8;\lsdpriority39 \lsdlocked0 toc 9;\lsdqformat1 \lsdpriority35 \lsdlocked0 caption;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority10 \lsdlocked0 Title;
\lsdunhideused0 \lsdpriority1 \lsdlocked0 Default Paragraph Font;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority11 \lsdlocked0 Subtitle;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority22 \lsdlocked0 Strong;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority20 \lsdlocked0 Emphasis;\lsdsemihidden0 \lsdunhideused0 \lsdpriority59 \lsdlocked0 Table Grid;\lsdunhideused0 \lsdlocked0 Placeholder Text;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;
\lsdunhideused0 \lsdlocked0 Revision;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdpriority37 \lsdlocked0 Bibliography;
\lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 0105000002000000180000004d73786d6c322e534158584d4c5265616465722e352e3000000000000000000000060000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffffec69d9888b8b3d4c859eaf6cd158be0f0000000000000000000000002058
a7f1ef07d201feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000105000000000000}}