Anda di halaman 1dari 51
KEMENTERIAN KEUANGAN REPUBLIK INDONESIA, DIREKTORAT JENDERAL PAJAK SURAT EDARAN NOMOR SE-06 /PJ/2020 TENTANG PENYESUAIAN PROSEDUR OPERASIONAL SEHUBUNGAN DENGAN PERUBAHAN TUGAS DAN FUNGSI KANTOR PELAYANAN PAJAK PRATAMA, Yth. 1, Para Kepala Kantor Wilayah; 2, Para Kepala Kantor Pelayanan Pajak Pratama, di Lingkungan Direktorat Jenderal Pajak A. Umum ‘Sehubungan dengan telah diterbitkannya Keputusan Direktur Jenderal Pajak Nomor KEP-75/PJ/2020 tentang Penetapan Perubahan Tugas dan Fungsi Kantor Pelayanan Pajak Pratama, terdapat perubahan tugas dan fungsi Seksi Pengawasan dan Konsultasi IVIIVIV, Seksi Ekstensifikasi dan Penyuluhan, serta Seksi Pengolahan Data dan Informasi. Prosedur operasional untuk seksi dimaksud telah diatur dalam berbagai Surat Edaran Direktur Jenderal Pajak dan Keputusan Direktur Jenderal Pajak yang menetapkan Standar Operasional Prosedur (SOP). Dalam rangka mendukung perubahan tugas dan fungsi tersebut diperiukan adanya penyesuaian prosedur operasional di Seksi Pengawasan dan Konsultasi IVIIV/IV, Seksi Ekstensifikasi dan Penyuluhan, serta Seksi Pengolahan Data dan Informas Sehubungan dengan hal tersebut, peru diterbitkan Surat Edaran Direktur Jenderal Pajak yang mengatur mengenai penyesuaian prosedur operasional sehubungan dengan perubahan tugas dan fungsi Kantor Pelayanan Pajak Pratama (KPP Pratama). B. Moksud x B. Maksud dan Tujuan 1. Maksud Surat Edaran Direktur Jenderal ini dimaksudkan sebagai petunjuk pelaksanaan penyesuaian prosedur operasional sehubungan dengan perubahan tugas dan fungsi KPP Pratama. 2. Tujyan Surat Edaran Direktur Jenderal ini bertujuan untuk memberikan kejelasan dan keseragaman dalam penyesuaian prosedur operasional sehubungan dengan adanya Perubahan tugas dan fungsi KPP Pratama. C. Ruang Lingkup Ruang lingkup Surat Edaran Direktur Jenderal ini metiputi 1. Penyesuaian prosedur operasional yang dilaksanakan oleh Seks| Pengawasan dan Konsultasi IVIII/V, Seksi Ekstensifikasi dan Penyuluhan, serta Seksi Pengolahan Data dan Informasi 2. Penyesuaian SOP yang dilaksanakan oleh Seksi Pengawasan dan Konsultasi IVIUIV, Seksi Ekstensifikasi dan Penyuluhan, serta Seksi Pengolahan Data dan Informasi. D. Dasar 4, Peraturan Menteri Keuangan Nomor 210/PMK.01/2017 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak; 2. Keputusan Direktur Jenderal Pajak Nomor KEP-605/PJ/2019 tentang Standar Operasional Prosedur Baru, Revisi, dan Hapus Semester | Tahun 2019 di Lingkungan Direktorat Jenderal Pajak; 3. Keputusan Direktur Jenderal Pejak Nomor KEP-75/PJ/2020 tentang Penetapan Perubahan Tugas dan Fungsi Kantor Pelayanan Pajak Pratama; 4, Surat Edaran Direktur Jenderal Pajak Nomor SE-37/PJ/2015 tentang Pengawasan Wajib Pajak Baru (SE-37/PJ/2015); 5, Surat Edaran Direktur Jenderal Pajak Nomor SE-39/P/2015 tentang Pengawasan Wajib Pejak Dalam Bentuk Permintaan Penjelasan Atas Data dan/atau Keterangan, dan Kunjungan (Visit) Kepada Wajib Pajak (SE-39/P.J/2015); 6. Surat Edaran Direktur Jenderal Pajak Nomor SE-49/PJ/2016 tentang Pengawasan Waijib Pajak Melalui Sistem Informasi (SE-49/PJ/2016); 7. Surat Edaran Direktur Jenderal Pajak Nomor SE-13/PJ/2018 tentang Petunjuk Pelaksanaan Program Business Development Services (BDS) (SE-13/P.J/2018); 8 Surat Edaran Direktur Jenderal Pajak Nomor SE-20/PJ/2018 tentang Petunjuk Pelaksanaan Pengawasan dan Pengadministrasian Pajak Pertambahan Nilai dan/atau Pajak Penjualan atas Barang Mewah atas Pemasukan dan/atau Penyerahan Barang ox Barang Kena Pajak dari Tempat Lain Dalam Daerah Pabean ke Kawasan Bebas (SE-20/P.J/2018), 9. Surat Edaran Direktur Jenderal Pajak Nomor SE-14/PJ/2019 tentang Tata Cara Ekstensifikasi (SE-14/P.J/2019); 10. Surat Edaran Direktur Jenderal Pajak Nomor SE-30/PJ/2019 tentang Kebijakan Tata Kelola Kewenangan Akses Data Perpajakan Direktorat Jenderal Pajak (SE-30/PJ/2019); dan 14. Surat Edaran Direktur Jenderal Pajak Nomor SE-35/PJ/2019 tentang Petunjuk Pelaksanaan Pendaftaran Wajib Pajak dan Pemberian Nomor Pokok Wajib Pajak Secara Elektronik Melalui Sistem Administrasi Badan Hukum dan Sistem Perizinan Berusaha Terintegrasi Secara Elektronik (SE-35/P.J/2019). E. Materi 1. Daftar penyesuaian prosedur operasional yang dilaksanakan oleh Seksi Pengawasan dan Konsultasi IMIII/V, Seksi Ekstensifikasi dan Penyuluhan, serta Seksi Pengolahan Data dan Informasi sebagaimana tercantum dalam Lampiran huruf A yang merupakan agian yang tidak terpisahkan dari Surat Edaran Direktur Jenderal ini 2. Daftar penyesuaian SOP yang dilaksanakan oleh Seksi Pengawasan dan Konsultasi IVIIVIV, Seksi Ekstensifikasi dan Penyuluhan, serta Seksi Pengolahan Data dan Informasi sebagaimana tercantum dalam Lampiran huruf B yang merupakan agian yang tidak terpisahkan dari Surat Edaran Direktur Jenderal ini F. Penutup Surat Edaran Direktur Jenderal ini mulai berlaku pada tanggal 1 Maret 2020. Demikian Surat Edaran Direktur Jenderal ini disampaikan untuk diketahui dan dilaksanakan dengan sebaik-baiknya. Ditetapkan di Jakarta pada tanggal 2} Feboryas} 2020 DIREKTUR JENDERAL, Ti _XSURYO UTOMO ( Tembusan: Pejabat Eselon I! di ingkungan Kantor Pusat Direktorat Jenderal Pajak dra vere sowey (¢ veyninkuad ep Isenyisueysy3 hued uep 1S49S/AMIL 1SeUNSUOY isexy!sueis3 uep uesemebued Is¥es (Z| dra yereymscwuey (6 isyes (2) ueyninfued AMINA 'SENMSUOS Av nueg ep isenyisusisya uep uesemeBuad Isjeg (Z| |setInsuoy| UEP yeled afem 1895 /AIII!SeUNSUOY ueuninfued uesemebued ueyninkued uep | uesemebuog uep uesemeBued ISxS (1 ep Isenyisuaisna Ise (1 1849S (1 | ISeyyisue}syaz Isyes | UeneweWed meq yeled ale (€ ueuninkued ep IseqyISUE)SH Iss eajejvesaidoy Juno29¥/ AVI ISeNNSUOY Uueyninfuag wep ep uesemeBueg Is}9g meq yeled alem (| — seyyisueisy4a enjewasesdey junoooy (2 ueyninfued ses (Z | ueyninkued ep Ise y!sua}sa neg | uep ssexyssuaysya isyeg Isyag euesyeied (Z| Iseynsuoy1 uep veled ale ereday/avit IseuINsUOY, UEP uueyninfuad uep uesemebuog Uueyninkueg uep | uesemeBuag uesemeBued isa eledoy (1| seyyisuersya isyes ejedey (1 ses (1| seyyisuasys eg | ered eIe1 | srozrae-as|_L z 8 $s v = z L meg euey tpefuow einwos efi snposoig | elt anposoig | tela | alee ease, MPOBOle amyeng | ON sawed wun eed 2UN a Renee HOMO L HEU [say anpasord 4INWed HUN ozoz veniqes ISVINNOSNI NVG WLV0 NVHV1OONd ISM3S VLU3S ‘NVHN-INANAd NVG ISVMISISNSLSMA ISMAS ‘ALIN ISVLINSNOM NVC NYSYMVONAd ISMAS H310 NVMVNVSVTIG ONVA TWNOISVHadO HNGISOUd NVIVNSSANSd Hvisvd “v re65uey Ozoziray ag: J0WON eed feepueranjang uerep3 eins NVaidINYT ae Uep uesemebueg ies euesveied (r | Zn sseyNUOS ueyninfuee neyeyuep uep uesemebudg IS¥8S UEP ISE}y!SUBISYR eyeqg seyy anjejiasadey junoooy (¢) Is¥ag eURSyefeq uesejatuag ueyninfueg =|; eayejuasaiday junosay (¢| ueYyninkueg uep URRIUILUA ueuninkueg seyyssu}sg | ueyn|nkueg uep ue6uap Uep ISeyyISUE}sy3 ISyag. 1s) (Zz) Jseyy!Sua}s}3 YevOL eledeyyiseynsuoy uep f syeg (Z| yeled allen uesemeBuey Isyeg ejedey (z| uesemeBued isyeg efedey (Z| ‘II seynsuoy ep fseyNsuoy Up uede6Bue, yeleg feq uesemeBueg uesemebued ynfue7 yepulL ueuekejed owuey eredey) (1| _ueuesejed sowwey eledey (4 is¥es_(b ses (L | eeo eel yeled ailen (r| ‘ueyninkued: usp iseyyisuajey3 'SHBS BUESHEId/AV/IIAL Iseyinsuoy, yeleg alem (p uep uesemeBueg ueyninkuad: Isyeg euesyeted (¢| UEP seNYIsUEIEAa ISHOS weyninfueg euesyeted / seunsuoy ep IseyyISua}sy3 uep uesemebueg Isxeg Is¥Sg EUESEIeg (E junocovint ‘ueyninkued, yeled uep uesemeBuad Isyag. ep iseyyisuaisya isyeg | ueynjnfueg uep afem epedoy, enjejueseidey junossy (Z| euesyejeqennejasaidey iseyyisuysy7] | ueyninduag uep ueBuersyey4 ueyninfueg unoooy (2 meg (Z| exUiSuASE neejuep ep jseyuisuersis | ueyninkuag, AU ies (2) Bea sew 1syeg eredey/AV/II/I UEP |SEXYISUB}SYI 1842S “IL ISeyINSUOy UEP tseynsuoy UEP uesejelueg |seynsuoy uep ereday/iseynsuoy uep uesemeBued uesemebueg UREIUIUUEd | uesemebued Isyes efedey (|| uesemeBued Isyeg ejedey (1 jsyes_(b 19S (1 reg eel | slozirdiee-3s |Z Z 2 as ol z iF meg ewe] ipeluow pinwog elisyinpasoig | eftay unpesoig ae a een ba anawied #00) nae gen eweN uesepa yeins wou] Wed ‘ehey{ npesoid wed UN -g- yeled allem ueyninkued, ep isenyisuaysy3, Isyeg euesyelediAl yeledalem (¢ Iseynsuoy ueyninkued uuep uesemeBuog ep iseyyisuaysia Isxes Isyeg euesyeled (p| euesyeledsiseyinsuoy| UEP ueyninkusd uesemeBued simue, tuep seyy!SuRISHa Isyes Buesreled (r) e1e08s sag eayejasaidey eyninkued, uebuesa}@y) Jun029¥/\WI| SEUNSLO>4 Uuep seyisuersya, neqejuep luep uesemeBueg 1s0g Isyes euesyejog ee sey enjejesardey junosoy (¢| / engejuasaidey junosoy (¢ uesejalueg ueyninfued ueyninkued — | ueyninkueg uep | uegquued ep jseyyisuaysa ep seyisuersra, iseyyisueysy3 | ueynnfueg uep ue6usp Is¥ag ereday/AMI Isyag ejeday / Iseynsuoy ISEyYISUBISAR weyeL Iseynsuoy ul uep ses (Z| yeled allem uesemetuey Isyag ejeday (z| uesemeBuod sjag eledoy seynsuoy uep uede66ue, yeled yeled ueseme6ueg — | ynlueyyepuly ueuekejag iowey eeday (| _Ueuehejag sojuey eIedoy (1 eyes (L wyeg (1 | ee Brey yelea aem (6| ueyninkued ep iseyisu Is¥eg eUESYeIed/Al |seynsuoy{ uep uesemebued Isyeg euesyeled (y] yeled ailem (¢ Ueyninkued ueyninkued 6uns6ue7 Uuep Isexy!sueIsHa ISxeS ep jseyyisuarsya Isies e1e28g enyejuasaudeys junoooy euesyeled /SEUNSUO>4 uebuesaiay1 z 9 3 v £ z b reg euey wpeluow jnweg eheyanpesoig | elie} npesoig | shen * aden ie aden ee eWeN uesepa yeang HEEL ACUI ehey anpesord 41NwWed HUN Tunoso¥/AIMIII SeNNSUO | ep uesemeBuad Isjeg enyejuasasdey junooay (¢| j aayejuesaidey yunoooy eyninkusd ep Ise yUISUEISYS Isyeg ejedoy/A\ seyINsUOY Pp IsJ9g CUESYEIEd ueyninhueg ep IseyyIsuaISYS, Is¥eg eredey/1seynsuoy, uep ueuninkued wep Iseqyisueysx3 es (Z ueyninkueg ep Iseyy'sueisy3 yeleg fem 1s4@g (Z| epeday (us1,) uesemebueg Isyag ejedsyy uesemebuag |syag ejedey (Z| ‘|| IseyNsuoy UEP {sensuoy ue6unfuny, weleg vyeled uesemeGueg | uepuesemeGuey | ueeuesyejeg eveferey sowey eedey (| _ueueKejad sowey ereday_(L res (b veves (| _eueg ered yeleg lem (s ueyninkued: ep isexyisuensxg 'S¥8g EUESHE|2q/AMINIL Iseunsu0y, weted alem (3 uep uesemeBueg ueyninkueg 'syag euesyelog (y| ‘ep Iseyyisue}sy3 ueBuels}ey ueyninkueg — | IS¥ag BUeSye|agyiseyINsUOY, | nejejuep usp isenyisuaisx3 up Uesemebued eq seiy Isies enejuaseideyy Isy9g eUESyeIed (> uesejaluag | ueyninkued ueR}UIUe | ep iseyuisuensg yeung enqejuaseidoy yunovay (¢| ses BUESHEIed depewia, ueyninkueg Jeagejuesaidey junoooy (g) ueyninkued uep uede6bue, ep iseyyisui ueyninfueg IseyyisuaysxS ueyninkueg ueyuaquiaw isyeg etedoyy ep isexylsuareya |sy95 is¥eg (Z| ep seruisueIsg | ¥epLL Guek seynsuoy uep eyedayyiseynsuoy uep ‘Avil seg (Z| yeleg ailen uesemeGued Isyes ejedey (Z| uesemeBued Isyeg ejedey (Z| ‘Il Iseynsuoy Uep |seyNsuCy depewey yeled yeled uesemebueg uep uesemebueg ynfuey yepuly ueuefejad sojuey efedsy (1 | _ueuefejod sojuey eledoy (1 eg (L weg (b| ee ee. - | z 9 Ss v £ z L mea eur 1pefuew einwes efiey inpesoig | eftey anpesoig Ce ee anpasoig amp | oN ytwied yun amweg un Snes anc, HEMEL HEHE ‘hiayl snpasoid INwed HUN ueuninkuad Ueyninued ep iseyy!sua}Sa ep isey!suaisg 1998 euesyeled | qunos9yiA\ eye AVMIUI ISEHNSUOY, tuep uesemebueg 1S¥9g ep uesemeBueg 'syag eajejuasardey junovoy (¢| — enejuaseidey junossy (¢ qamoiddy ueyninkued ueuniniueg uep — | ueyninfued uep | _ueyninkuag uep sendy uep iseyyisuars¥3 | rseyyisuersya isyeg ejeday Iseyy!sue}s4a rseyyisueysyg | ueyeunB6uey\ | 18¥95 eledewANiIIAL ‘Uep AMI ISEyASUOY, was (Z wes (Z uebusp | Iseuinsuoy uep uep Nill iui yeled allem uesemeBuag isyag ejeday (Z| uesemeBuod Isyeg eleday (2| 'I|IseuNsuoy, UEP Iseynsuoy uep | uesemeBuag yeled yeled uesemeBuag uesemebueg | ueeuesyeled ueuekeled iojuey eiedey (4| _ueuekejagioueyeedey (1| = svas (4| tS¥8S (| ere ere, oLozra/eras| © yeled qiem (¢ ueuninfued ep iseyisu veled alem (6 syag euesye! ueyninkusd iseynsuoy ep jseyyIsuIsya stos uep uesemefuay | euesyejad IseyINsUoy UEP Isyag EUESYEIOd (py uesemeBued eyninkuod tsyeg EUESYEIed (p ep seytsuersya, uueyninfued | Isieg eanejvesardayy ep iseyyisueisys, | | z 9 $ a £ z ¥ meg euey weluow einweg ehiey snposord | ebay snpososg |, en eee, ea aunwed Un mwued NUN Le ea ca MENOL HEYA efloy anpesosg 4INWOd HUN yeled afem veyninfued ep iseyyisuaysa, Jsjag anyewesaideyy junosoypeuesyeled NIN ISENNSUOY ep uesemebued Isyeg engejuesaiday weed qiem (p| ueynindueg uep (saa) junosoyreueseied (¢ ueuninfued se yy!sueIs, soaes ueynjnkuag uep ep IsenyisueIsHa S yeudojaneg (os ejeday Iya euesyeIed (C ssoulsng Insuoy uep ueyninfued uep Iseunsuoy wep esBold uesemeBuag Isjeg eledey (Z| IseyyisUsISYa Is¥es eledey (Z| uesemeBued Uueyniniued uep | ueeuesyejag ewe}eid da ereday (1 wereld da eteday (1 tsiag_ (1 | tseyuisuersya Istes anpesoig | ueuninfued ep 1senyisueisyg Isjag ennewasadoy | Junosoy/euesyeled [AIIM seyRSUoY uep uesemeBued | sya ennejuesaidey ueyninfued ep (saa) junosoyjeuesyeled (¢ eyninkued eyylsuEIsAa saaineg ueyninkued, Uep IsexUISUE}SHS isyes (Z, quewdojeneq ep Iseyy!sueIsya ISYOg Isyes euesyeled (¢ Nill ssousng eyeday/Ayil IseyNsuoy UEP ueyninkuag uep iseuinsuoy uep wesBoie uesemeBuag 'sj9g eledey (Z| Iseyyisueisya isyes eeday (Z| uesemeBued ueyninkued uep| —_uedersiag ewe}eldd dedi Bede (1 ewieield day eedsy () 88S _(}| IseyyIsuEIsyg jeg anpesoid | g}oz/ra/el-3S Zz 9 s v ci z meg euey ipe[uow ejnwes, eliey anpesorg ehiey anpesoid A beg) pots Fase INpasold anpyeud smnuod wun amtuiod wun crn eee weyeL Auld elroy anpososd ymwiod HUN -6- ara wauey, ueyninfued ep IseyyisueIs¥a syag ampejvesaidey Junoooy inv !seHNSUOS ep uesemeBuad seg enjejuaserdey junoooy ueyningued ep IsexyIsueISya ISYeS eredey/ ynsuoy, UEP uesemeBuad 1sjag ejeday, ewieield ddd eledey —_ yeled allem ueyningued ep Iseyyisusys4y ep uesemeBuad sag fe @ cs ‘s dra wuer ueyninkueg, ep isenyisueisy3, Ives euesyefeg nee ueyninfued uep ISeyyISUsySYS, engeweserdey wnoooy (6 Avil ueuninkued uep Iseynsuoy uep Iseyyisuarsya isyeg ereday (Z| uesemeBuag eweyeld day eredey (L isyag (1 yeleg qiiem (¢ seynsuoy uep uesemeBuag Is¥eg (py ueuninfueg — | ueuninkued uep ueynjnkuag uep Iseny!suaysya IS¥eS (saa) seanes queudojeneg sseusng wesBord ueiodeiag snpesoig (saa) sa0inseg yewdojaneg ssousng id enjejvesedey junosoy (€ ep Ise y!Sue}SHa seyyIsueIsa jerous ueyniniued Isyeg euesyeiag neve ses (Z won | ep Iseyyisueisng 1SIeS ‘enyejuasardeyy junosoy (¢ All yeleg afem ejeday/Ai/ill ISeyNsuoy Up ‘ueyninkueg uep iseynsuoy uep ueeuiquieg | uesemebuag \syag efedey (Z| Isexyisusisyg ISyeg eIeday (Z| uesemeBuag ueuninfuag uep | ynlue7 yepulL eweield day eledoy (1 ewe} dai ereday (1 Is¥S (1| IserysUEISS IS\eS anpesoid Z 9 s y £ z + meg ‘euey wpeluoy einues efiey anpasoig | efsay anposoig eee een ii suiiwed 1un sniwied wun Rain Recieesers t ‘MeO HEU pfiey anpesoig yNNWed UN -or- 189g onnejuasaidey esep juno99y//A\/I ISeUNSUO ueeyesniog ep uesemeBuad Is¥ag yeted ale (y| ueuninkueg uep ‘yeyeoue1 enyejuesesdey wnosoy (¢| ueuninkuad ISeyYISUOIOAT 0d injejeus ueyninfued Usp |SEXYISUEISHA ISYES isyes (7 ISeNy!SUE}SAS ep [sexyisuarsy3 IS}es enjejuesadey junoooy (¢ Avil eybuey eredey/Aul Iseynsuoy, UEP ueyninfuag wep tseynsuoy uep werea yazds uesemebuog Isjeg BIeday (Z| IseMYISUEIYA ISYes eIedey (Z| _UesEMeGUag Uueyninfued uep | ueredwiekuad dd eredey (1 day eredey (1 ISHS (b| ISeyyISUEISHS ISHS eed eel ueyninuad Uuep IseyyisusIsya, Isjag ennewasasdeyy Junooay Ait !SeUNsuoy ueuninfued uep uep uesemeusd Is¥eS ISeyyIsueISyS anejuasaidoyy | onjejueseidey junooay (z ueuninfued ses (Z qunoooy eyninkusd ep ISeHYISUSISH IS}OS ep isyag | ep Isey!suaIsHa IS¥9S enjewosesdey yunoooy (2 eyedey4 ueIo Iseynsuoy uep Ueyninkued ep uesemeBued ueyninfued uep | sexy /suas1a, tsyes efeday (|| Isequsuarsy Isyeg eledoy (1 Isis _(1|_Iseyuisuersy3 ites | ueeuesueieg | srozra/rl-as | 9 ueyninfued Uep |senyisuersia SHES muaya, uesemeBued 's¥e5 (¥) ueyniniued ep isyesued, enjejuesardey junosoy (e| sseyyisuersya Bueieg ueyniniueg uep isxeg (Z yequiey, Iseyyssua|sg Isyeg eledey vl ueienjeBued AU 'SeUNSUOY YEP enjejuaseidey junosoy (¢| ‘1 Iseunsuoy| uep jueynsewed uesemebuad ISieg eleday (2 eyes ejeday (z| uesemeBuag Iseunsuoy uep sere __soquey eiedey_ (1 soquey ejeday (1 siag_(1| uesemeBueg isyes | _uesemeBued | giozraoz-as |_¢ z 9 s v é z + meg ewey Ipefuew einwes whey anpesoid | efiey{ anpesoig ane id nes oN smnwed wun, ured wun on eee WeYOL HEU efiey| anpesoug wijiwied 31Un) tbe ueseyepueg seimied (p weyninkuog ‘$0 uep ep ISeryIsUaIS YS Has inreiow Isjag anpejaseidey ueuninued uep >qu0u}9013 | ISeyYISUO}SYI, | ereoes: Usp UeSeMebued IS}oS ueieyepuod seinjed (> wes (Z yeled alem enjejuesesdey junoooy (¢ ueyniniueg, 4YOYOd JOWON, ueyninfueg uep ep Iseyyisua}Sya IsyeS Iseynsuoy uep uevequied us Isyeg ejeday engejuasesday junosoy (¢ uesemebueg | uep 1 'suOY, UEP ueyninkued uep S19 ueyninfueg uep | yefeg allen uesemeBued Isyeg ejedey (Z| sseryisualsyy isyag ejedey (Z ‘ueuefejeg — | |seyyisuaisya syeg | _uereyepudg ueuekelad Isyag ejedoy (1 ueuedejed isyos eiedey (1 isyes (L ‘ueuehelsg Isyeg | UeeUeSsyEIed | GLOZ/Pd/SE-3S | L yelea qe (¥ ueyninued Uep |seyy!sue}sy3, (usin) | Isjag anyewasaidoy ueBunfunyy | JunooDy/AVII| SEUNSLOY ueGuep ep uesemebued Isyog yefed afem (py) ueyninfueg uep Buns6uey ‘ennejueseidey junosoy (¢) SeNYISUEISAR eieo0s ueynintueg ep ISeYISUEISY ISY9S eS (Z SeyYISUE}SYR UEP |SEHY!SUBISYS |SHOS angejuaseiday junovoy (f AV‘ ey6uey ejedey/AVII| SeyINsuOy UEP ueynindueg uep rseynsuoy uep wejeg yazds uesemebued Isyag ejedey, (Z| Iseyy!suaIs4g IsYeg ejedey ueseme6uod ueyniniued uep | ueleduiedueg day eredey (1 day Bledey ISy9S (1) !Seyy!sUE}syy ISYES_ eueg eye) yeing uewuiBued ping yeled aem (y ueBuep ‘uny ueyninkuog eser neve. ep |SeryIsueIs43 _ ‘isipedsy3 ZL 9 s £ zi | meg etey | efed fesopuor ipeluew vinweg qepiarere Phe npesod | sap faeces ong PWeN uexep3 yeang WeHOL WeUld efiey anpesoig II -zb- isewoj | ep e1eq ueyetoBueq Isyes eursyeleg (E) ISeUNOJLI ep eeq ueyeloBueq 99S LL UMuPY (21 seUNo}U| uep ejeq ueyejobueg Isyag euRsyelod (11 ueuesejed Isyag euesyeled (01, dizay eIedey (6 pi uep unin ueiBeqans ejedey (g ueyBeuag 1sj9g eledoy (2| ueuninkuad Uep Jseny!sue}s43 ysyag eredoy/AV/II/IL Iseynsuoy wep uesemeBued Isyag ejedey (9 ueyninfueg Uuep isey!sue}sy3 uesemebueg | 1seyInsuoy, uep uesemebued isyeg efedey (py rc) 1seyNSUOH Uuep uesemeBuag |S49S UY (OL UBeSyUoWed 199g euesseteg (SL ueesyowied ts¥9g 1p jeuoysBun (pL {seUuO}U uep e}2q ueYejoBueg tyes euesyered (e SeUHOJU] uep eyeq ueyelobued 1840 SISUIUPY/DO (Zi yseuuoyut ep e1eq ueyejobued Is¥@g EUESYEIOd (11 ueuefejad sys euesye|ed (OL ded eeday (6 pi uep nw ueiBeqang eleday (@ ueyiBeuag 1njas eleday (L ueynindueg uep ueseme6uay Isyag BIeday (y eesyueuied ISy9g ejedey (| Ueesyuowog Isyes eledoy (E dot sewiojuy uep e1eq IseuojUl Uep eIeg Bea's soe ueyelobued isyag eiedey (Z| ueyeloBuedisyag eleday (Z vet ueuefejeg isyeg eleday (| _ueuekejad syag efeday (1 dc dc swuieW | .6L0zird/oe-3s |_@ L 9 iste v € z + a Phew refed 1esepuer tpefuew einwes lien} anemone >| Peas) popeeo EN Renee Raorerc in lon, snwied un unused 3un ao Renranine Weed HEU efiey snpasold yunwad UN -eL- ep UesemeBueg Isyeg euesyeled (LZ ueyniniued ep Isexy}suais43, engejuasesdey junoooy (oz ueuniniued uep iseyy)sui DiZdy CURSYeIOd (12. by uep wnwin ue|Beqans Ip (p euesyeled (92, IsES ELESYEIU/AVI bi vep whi, seynsuoy} ueiBeaans euesseied (sz ep uesemeBuad ueyiBeusg Isyeg euisnune (yz Isyag euesyejed (61 ueyiGeued Isyes euesyeied (EZ uueyninkued ueyninued ep Isexyisuarsya ep Isenyisuarsyg 1990) 119g Ip reuolsBung (Zz Junosoy ueyninkued ep UesemeBued 1849S ep Iseyisuersra, anyejuesaidey junocoy (81 Isyeg euesyeled (LZ | 1seyINsuoy ep uesemebued | uep iseyisu Isyeg euesyeled (LL ueyniniuag, ites uv (oz AI IIL seynsuoy, | ISeyNsUOy uep uesemeBusg uep uesemesued sys. euesyeied (61 eanejuesaiday junoooy (91 ueessuowed 1si8g euEsyeted (G1 {Se yNSUO> ueesuowed up uesemesued 185 1p jeuols6un4 (p) Isijag euRsyeieg (1 £ = 9 s ¥ € Zi L mieg ure wpeluaw einwag elieysnpasoig | eftoy{ anpasoig eee i aha Rees 4 ai auiwieg wun atwied 31un caer pill eke yee weueL WeUld efiey anpesoid ymuiog mun) wm. x ‘ALuep ‘Il ‘Il ISeyNsuoy) Uep UesemeBueg JSfeg EURsye|ad Yolo pil|wP eAUY eXuUINJagas BUeA sosye UeBUEUOMEY /IIILUOWU eBNI UEYNINKUed UEP ISEAYISUEISHT ISYOS EUESYEIOd “O “UeyninAuag Uep ISe>YISUEISYS 1SY9S jwew eGn{ Aj Uep ‘II ‘Il ISEyNSUOY UEP UESEMEBUDg ISY9S EUESYE|Od “S “AL Uep ‘II ‘IL ISeyNsuoy UEP LesemeBueg ISyeg onjejuase:deyy feu eBn! ueyninfuag Uep |SeYISUaISYA ISAS enNe|UEseIdoY JUNE“ “Ueyninfuag Uep IsenYISUDISH [Seg onTEIUeSe/dey JuNODDY YoIO ISEVNSUOY Uep URSEMeBUAg ISYBg eAJeTUESAIdeY JUNDDDy “E “AL uep ‘iI ‘IL ISeyinsuoy ep uesemeBued Isyeg eledeyy Ya|o DymIp eXuey eXuUn|ages BUeK sasye UEBUeUaMey DyINLUOLU Bn! LeYNINKUed UEP IseyyIsuaISsya IS¥eg eledey “Z “ueyninfuag Uep ISe>Y!SUEISXR ISeyNSUOY UEP UeSEMEBUeY IS¥9g eIedey “| UeBUEIO}OY euesyejed Yolo pyiup eXuey eAuuinjeqes Buek sesye UeBUEaMoy Junos9y Ye|o P wip euey eAuUUnjaqas Buek sasye UeBUELEMe Iwip eXuey eXuunjeqas Buek sosye ueGueUaMey jwow eBnf Aj uep Is¥eg eledey Yolo puuIp eAUEY eAuWNjagas BURA sesye UBBUEUEMeX wow eBnf Al uep Dice BueSHe}eg Uz py wep winwin, uerBeqans 1p I euesyelad (92| pf uep winwin, ueiBeagns euesyeled (¢2| ueyiBeuag Isjag eusnunr (pz, | ueylBeuad Isyeg euesyeled (Ez ueyninkusd ep iseyyisuaisy sag Ip euolsbun (zz ueyninkusd ep iseyisusis4a, Is¥9g UESYEIDA/AL Z 9 2 . £ : : mea wey ar jeropuar een einwas pfiey anpasoig ‘eliey anpesoid anpesoig, asa oN smiuwied wun sumed wun, eueN uesepa yeins WENO. HEU wliey| unpesord yuuied yun si - weled aem (2 (a) npediey ueuerejad yeduo] seBnjag (9 syelo ejeq seBnjog (5) ueyninkueg yeley qiien (2! ep isexylsueIsa syeS Ua) | anjejuesaidey junovoy | —_npedie ueuekeiag IAI ISeNSUO>4 yeduiay se6reg (9 ep uesemeBued 's¥ag ‘syeig eyeq seinjed (¢ eanejuesesdey junoooy (by ueyelediog eg sebmeg | Ise HYISUEIS ES ueuninfued equeg jevoisbung (¢ isyeg euesyejed (y ep ueyninfued | reyued seBryegieiueg | isexyssuersy3 ep IsenyisuaIe¥a 1949S revois6un4 yeqeled (€ ves (2 eyedey/ AVM !SeyMsUOY ueyelediog | ep uesemeBusd seyysuaisy3 | rsyeg eiedey (2 1sy9g ejedey uueyefediog eweIeld ddd yeled ueuerejed yeled ueuekojed iseyylsuersyg | 1p rueq yeleg yelgo ueleyepued sojuey ejedoyy (1 Jojuey, ejedoy) 9s UejesojaAued e100 eIeL Z 2 ¥ £ mea dos | ewe1dos es stan autwied wun uod Hun dos inpnr woe] Weld aaaa| dos ximwed wun, ISVMONI NVO VLVG NVHV1OONSd ISWaS VLUaS ‘NVHMINANSd NV ISVHI4ISNALSMA ISHS ‘AVIV ISVLINSNOM NVC NVSVMVONGd ISW3S H310 NVYVNVSMVTId ONVA dOS UVL4va “a -9- x (seuuojy Uep 7 B1eq ueye|obued SxS (> ueyninkued ep isenyisusISNs \s08 onjejueseidey junooay JA 1$2]NSUOy rsewojy) uep usp uesemeBued Ines | IEG UBYEIOBUaYISYES (>| UeUNINKued enjejuesaidey junosay (¢ ueyetediog uep ueuninfued seyyisuaysyg — | |seyyssuoysy3 ep Iseyyisuarsya sya sig euesyejeg uevelediog uep uesemebueg rseyyssuasy3 ueyeledieg Bea Isyeg eredey (7 1syeg eredey ueyefedsg | yueg UeLIYeINWed/UEXNUSqUIed yeleg ueuerejog yeled ueuehelead uesemebued sseyuisueysy3 eySuey wejeq eBRey YeUld $000 suey eyedey (1 | sowuey eredey (1 ses _(L Js¥eS | wep BQ UeWEDUEd e1eD BIEL | -O9dd | € yeleg cern yeusayu) ueynjeday, uep wnwin uewBeqang (py ueyniniued: uep sexyisueisya yeled aie (s uep uesemeBued |syeg_ wnwn ueiBeqqng ueyniniued: onjejuasaiden nosy (¢ ueyefediog uep ueyninfued — | Iseryisuajsya | |seyylsuaysyg ep Isexy)suelsy3 Is¥eg Isyag euesye|ed (e e198 (2) etedeyi Aull 1seunsu0y uexelediog Atl uep uesemebueg iseyyisue}sy3 jseyINsuoy ewejeld yeled ueuefeled isyes eleday (z. isyes ejedey (z. uep ueyefedieg | que 1p yeleg allen epedey, yefeg ueuekeledg yeled ueueheeg uesemeBueg Iseyyisuesy43 | Uenequi ying UeyWUIBUEW e1eD, 000 | Joquey) eredoy, (1 s01uey) eredeyy 19108 110 | ueSuop sseyysouaisxg ee eIeL| -ooddy | _z 2 9 s + £ z b meg dos | ewe1 dos | ines ele yuiuieg wun | _ymwed wun, dos inpnr BS con MEMOL ACG dOS 4NNWed HUN “ub x yeled qlem (8 | Gad Yalang uep y9!G0 Beg ueeleyoueg WL (2 IseuZoyul uep eyeq ueyejobueg Ifeg BUeSeIEg (9 ueyniniuad yeled qilen (8) ep |sexy!sueysy3 aad YelGng uep 4a!GQ 1syeg engeyuesaidey Byeq ueeeyowieg wi) (2. uneasy iA iseunsu0y, rseULo4uI | ep ueseme6ued 198 ep eep ueyejoBued amewoseidens unosoy (g ise euesyeteg (2 | ueuetejag isyag eedey (yp) ueyelediog sexyisuepia, IseULO4UI seg euesyeled (c uep eieg ueyejobueg | ueuekejog isyog ejeday (p| ueYnInkuog isyag eleday (e ISeULO}U| uep ueunnkuag uep e1eq ueyeioBueg | jseyylsuaISYg ep isexyjsuaysya sya, isyeg ejeday (¢ ses (Z| eyeday/Ai/iil ISEyNSUOY ueyeledieg AL ep uesemeBuag ISeyYISUEISAa ‘seynsuoy, ies eredey (2 iss eIeday, (z uep ueyelediog ueunbueg yeleg ueuekejon yeleg ueuekejed | uesemesuey | [sexyssuersy3 | uep wing yelea velans uep ¥010 | 0100 soyuey ejeday (1 soyuey ejedey (1 ses (1 1842S Byeq ueeeyiauled 12D B21 | -09ddy| SEWN} ueyeledieg uep eyeq ueyejobueg (seyyisua}s43, ieHes euesyered (e imag euesyeied (e! | sewuojy) ueveledieg uep e1eq ueuejobueg iseyyisueisya Isewosuy (yes ejeday (Zz. 1syag eedey (Z| uep eyeQ ueyelediedg {e484 yesBouoy ueyenquieg yeleg uevereieg | yeleg ueuereiag ueyejbueg | iseyylsueis¥3 eyBuey weleq ueyeledieg | 9000 sowuey ejeday_ (1. sowuey ejeday) (1 199g sag | [suelo eieg UeUeDUeY BD BIEL | -OBdd | a 9 s v | £ z L mueg dOS ewe] dos wsioon nee. awed wun | ymwed wun dos inpnp aoe “ON WEL ACU OS 4INwWed HUN -eL- x ep uesemebueg jeg ‘enjejuesardeys junoooy (9 ueyninkueg iL uupy (S| ep |seqyIsua}sy3 ueuekejeg Isyes eleday, (p syag eUeSyeIag sseuuoyul (90) ajosuog soyex8dO) ep ejeq ueyeobueg | ueuefeleg isyeg eIeday (y) ueYnInfuag isyes ereday (¢ seULO}U| uep ueyniniuad uep eieq ueyeloGusg — | ISeMWISUSISY Uep iseyyisuaysya s¥es isyas eredoy (¢ ses (2 ejedeyy/Auil ISeunsuoY, Ueyninkuad A uep uesemebusd ep sexyisuaisxa Iseynsuoy, uueyninkuad isyas ereday, (z 949g eredeyi uep uep yeled ueuefe|ad yeled ueverejag | uesemefueg | senyisuaisya | eu6ia | 2100 sowey eredey (1 soyuey eredey () ses (1 ses | _ eed e1ec siseg uewnuequied | -ogdey | 2 yeled alem ( (di) npedie) ueuefeiag yeduia, seGnied (p ueyninkusd | ep Isexyisuaisy3 sys. yeled lem (s | eneuesedoy junoooy (dw) Iseynsuoy npedio, ueueke|ag ep uesemeBuad 19193 yedwo, seBnied (y| ueyninkued enjewaseidey wnosoy (e ueyninkued uep ueyninkued uep iseyyisua}sy3 | isenyisuaysya ISUEISHa ISOS Isyes euesyeled (f eres (2) tseynsuoy Uueyninkuad ep uesemeGued uep isexyisua}sxa | | SeyNSUOy eyninkusa isyes efeday, (z eyes eredey (Zz wep ep yeled ueuefe|ag yeled uevefejaq | uesemefuag | Isenwisueisy3 | dOds UelIeqwebued Ueepunueg| £400 wowuey etedoy (1 sowuey eedoy) (1 1198 (1 18998 ueuoyouog ueressjekued | -Gddt | 9 z 8 $ ¥ £ ew ulmn mea dos | ewe1dos apa rapes ywea wun | _myrwed sun dos inpne BS | on WEMOL Held dO MINWIed NUN -6L- ra | ueyelediog seyylsuelsya syes ueyninfued yeleg esyuauied Wit (g) yeled esyuoUieg WL uep ueuefejag ueuekeied — | isenyssueisyg syag euesveed (y Is¥es euEsyeled (p isyes (2| ueuekered Isyes eleday (e/ ueuefejag jsyag eledey, (e| A ueesyuowed | ueesiuewieg Iseynsuoy ssyes efedey (Z isyas eleday (Z) uep ueyeledieg yeled ueueAe|oq yeled ueuefeiad — | _uesemeBueg Iseyyisuarsyg | uejeger exes9g dd neyejuep | —€Z00 sowey eyedey (| dowry eyeday (} 1549S (1) 1S49S MAN URIqaUad BED BIL | -09ddy yeleg allen (p| ueyninkuad Uuep seyisueisra Istes engejuesaudoy Junoso¥/AVII ISeiInSUO> ep uesemeBuag is9g weledalem (py) ueynintueg ‘enjeuasadey junoooy (¢ uueyefediog uep ueuninkued seyyisuaysyg | jseyyisueysy3 ep iseyyisuersya sys syog euesyetod (¢ Is¥ag (2 e1edoy//ayi ISeuNSUOY, ueyefedieg N ep uesemeBueg sseyyisuaysya, rseynsuoy eyes eredey (z tsyos ereday (z uep uueyefediog aad xefans yeled ueuefelag yeleg ueuefejag | _uesemeBuag iseyyisueysy3 | uep yelgo ueleyepued uenequiy | 200 soquey greday) (1 sowey ejeday (1 ives (1| 1888 yeing uenqioueg eie9 ere | -osde | 8 ued jeuojs6uny (e ueuekelad tsyag euesyeled (2) ueyniniued reued sebnjaq uep Iseyyisue}sy3, ied jeuoisGun4 (8) Is¥8s anjewesaidey ueuekejed junosdy I Insuoy Isjag euesyeied (2) - Z 9 s ¥ £ z o meg dos ‘eure dOS el ees smnuiod wun _| ues wun dos npn SS, on weyel xeuld dos 4mued nun =e s a -0z- ueBuede7 seBnieg ISeWO}U uep eyeq ueyeloBued rsyeg euesyeled (9 uueyninkued up isenylsuayeng uebueder seBnod (2 seg enjejuesasdoy IsewNosut Juno29y NII !SeuNSuO uep Bea ueyejobued uep uesemebuad IS1eS 119s euesteied (9 amjequeseideys1unoooy (3 usyelediog ISeULOWUI sewysueisya uep eq ueyetobued sys euesyered (¢ isyeg ejedey (y ISeUUOJUL ueyrinfued wep eieq ueyejobueg | ueyninfueg uep Isenysuaisya |sy9S sys eedo uep eredey/Ail Se1SUOS uw sseyysuaieya uep uesemebued 180 pres (2 reg ereday (¢ \sy9s eIedon (€ A‘ yeleg ueuekeiad yeleg ueuekejed Ise1nsuoy, sad Yela0 weerepued rower eredoy (2 sowwey ereday, (Z uep ueyefediog | imeiow do am senuisuaISa ra dtd | uesemeBueg | jsexylsuairg uedejsiequeeueousied | $200 uekeuy sowey eedey (| _yekeusowuey eledor (1 wsras (4 ses e1e9 e121 | -ooda | “oF ueuninkued uep seruisuaisxa @ 3 5 = ra nueg dos bie anued 31Un) dos inpnr 3 | on weHeL Held dos miiwied sun -1z- ISIS CUESYEIed jomejuesesdoy junosoy ‘vep AI ‘il ‘IL!SeUNSUOS ep uesemeBued 15¥9g eURSYEIag romjewesaidey junosoy (1 vueuninfueds eled ep Isewysuairg Isjag | qile neve yefed yelang (01 | npedios ueverejod yedue) seBnjad (6 | /SeWOYU anjejueseidey junoooy (9) wep eleq ue\elobued | reued seBrieqneued res evestered (@ revois6ung (¢ ueyninkued IseUOsUL usp senyisuaisy3 ep e1eq ueyejobued reve euesyeled (2 Isy0g eIedey (by N ueyniniueg eayejuasaiday junovay (9 usp isexyisusiex3 rejueqsesmeqjte|ued Isyag eledey/Al feuois6uny (¢ 2ynsUoy Isewwo4u | uep uesemeBued ep gjeq ueyelobued | isyeg eieden (¢ isy@g eleday (p| ueunnhued ueuninkued ul ep usp isenyisueisya uep ise IseyylsuRSa jedey/Al Isyag eledey (¢ 1sy9g (Z Ise,Insuo3 ‘Aum 18euNSUOy Al ep uesemeBued Uepueseme6ued | ‘I IseuINsUOy ueyrinkued ueungened aad Yeled isyeg eledoy (Zz wsvag eleday (z uep uep | aifennneye veteg valang uep yefed ueuehejog yeled uevekejed | uesemebusg | isexyisueisy3| yeled yelqo wea UeNeIMed | 900 soquey ejedon (4 soquey eiedax_(1| 19198 (1 1910S ney ueveyepued e120 e1eL | “Oded | 1 Z 2 $ € zi meg dos een seen aed un) dos inpnr pom [ON BuO Wea JOS "Wed HUN, wv ueyninkuod ep iseuisuaysya Isyas eUesyeleq Jenjejuasaidey junoooy INMUAL SeUNSUOY ep uesemebued Is¥es euesyejaq jenjeweseidey yunosoy (9 | MILUWPY (9 ueyeledieg felued feuoisbun4 (y ISeNYISURISAR seUno}U| Isyag euesyerod (9 uep ejeq ueyejobueq ajosuog sojeredo (6 isyes eiedey (¢) fequed feuois6un4 (P| veyninkued seWOJUL Uueyninkued ep seyisuaysia uuep e7eq ueyerobueg uep Is¥eg ejedey isyog Bjedsy (¢| Iseyysusysy3 Uuep Ayiiil seuNsuOY ueyelediod res (Z| ep uesemeBueg seyyIsuaIsya Nl | isyes eledey (Z) 1syag eedey (Z| ‘II Iseynsuoy eweyeid eweyeld uep ueyelediog yeled ueuekejad yeled ueuereieg | uesemeBued seyy!suEsAS wing dorN isextiand | Z€00 “ soquey ejeday) (1 se (1 1S. ejeq uedertued e129 Bie | -09dd qifem neye yeled yelans (o1 npedie, ueuekeieg yedwe, seinjed (6 | IseUO}U| Uuep ejeq ueye|obueq Ifes euesreIed (8 ueuninfued ep jseyyisusisya z 3 s € z meg dOS | aes aloe sawed wun dos inpnr ay WeueL AeUld t Z 3 $ ¥ £ z meg dos | ewe] dos Cor sees. sumed wun | yuwed wun dos inpnr sen [ON WE"OL HEU OS MuWed HUN -sz- 199g onneuosaidey junoooy/ Ain 'SHNSUO ep uesemeBuag 1s}0g lod seBmegneyuiod jeuoisBuny (¢ UUEAEIOg Is¥eg eURSyefed Iseuoyu ennejuesaiday junosoy (9) — uep eyeq ueye|oBued js¥eg euesyeleg aad relued ueuekejeg isis eedsy (p) — seBmjeg neje 1ejlueg IseULO}U| euorsBun yeqefog ep Bieq ueyejobued | _ueuesejag Isyas ejedoy (2 ( (9 isyag eredon (e sew) | ueyninfued ueyninkued ep ejeq ueyeroBueg ep ep IseyyIsueysya Ses isyeg eiedey (¢| isexyisuersta | ejedoyi ati e1!nsuo, ueuninkued usp uesemeBuod uep isenyssusisya iieg e1edon (z isys ejeda uueyninfueg ehuyeled eweyeid eUleeld uep fem inyeroxic winjag Bue, yeled ueuekejong yefed veuefejed | uesemeGuey | isexyisusisya | ueun5ueg uep mung yeled »efG0 | _sr00 sowwey eiedey_(1 Jowey etedey (1 isiag_(L 1910S seiy veled afen uedeioued | -09ded ah ueyninkued ep jseryisusisy3 rsy9g anyejuosaideyy unoooy Ait 'se3NSU03, ueuninkued Usp uesemebued Isjeg usp sexy sue}s¥3 enjejuesesdey junosoy (S isyag eursyefed ( ueuekejog 19y0g eIedey (p| ueUerejed Isyag ejedoy (py Isewioju] sew} uep e1eq uevelobueg uep eyeq ueuelobued iseg eredoy, (€ vsy0s eleday (E)ueyninkued ueuninkued ueuninfued ep ep IseHuIsuaIDg 1S¥9S usp isewuisucisya | rexyisueIs1a e1edey/Al isyag eyeday (Z isyes (Z| 9 $ ¥ £ rina Tea dos | _eue1d0s ese ese. auuwied yun | amwied wun os npn SS, | on Wena Wea is dos Mweg Wun -92-

Anda mungkin juga menyukai