BOSTON PUBLIC UBRARY
f
3 9999 06316 822 1
INDIVIDUAL INCOME
TAX RETURNS 2003
T22. 35/8:2003 ^^^ ^q^S
SIRS
Department of the Treasury
Internal Revenue Service
www.irs.gov
Publication 1304 (Rev. 09-2005)
Catalog Number 63338H
A RETURNS FILED $ TAX COMPUTAHONS $
SALARIES & WAGES $ TAXABLE INCOME T
EXEMFnONS $ STANDARD DEDUCTIONS
ADJUSTED GROSS INCOME $ INCOME TAX
NET GAINS A NET LOSSES T TAX LIABZLITY
ITEMIZED DEDUCTIONS $ ADJUSTMENTS T
T IRAS $ MARITAL STATUS T DEPENDENTS
INTEREST T ALTERNATIVE MINIMUM TAX
$ NONTAXABLE RETURNS T TAX REFUNDS
A TAX CREDITS T SOURCES OF INCOME $
$ EARNED INCOME CREDIT A DIVIDENDS
STATISTICS OF INCOME DIVISION
Department
Of the
Treasury
Internal
Revenue
Service
Individual
Income Tax
Returns 2003
f
Publication 1304 (Rev. 09-2005)
..Kirsioin ausiiic;t;s BiTfncfi
Mark W. Everson
Commissioner
Mark J. Mazur
Director,
Research, Analysis and
Statistics
Thomas B. Petska
Director,
Statistics of Income Division
David P. Paris
Chief,
Individual Statistics Branch
This report contains data on sources of income, adjusted gross
income, exemptions, deductions, taxable income, income tax,
modified income tax, tax credits, self-employment tax, and tax
payments. Classifications are by tax status, size of adjusted gross
income, marital status, and type of tax computation.
Additional unpublished information from individual income tax
returns is available on a reimbursable basis. The Statistics of
Income Division also makes the results of its studies available on
the Internet. You can sample our products by contacting our
Internet site at http://www.irs.gov/taxstats . Most of the tables
included in this publication are available on the Internet site in
Microsoft Excel format.
The Statistics of Income Division's Statistical Information
Services (SIS) staff provides data, statistical analysis, and
information in response to requests from customers. In addition,
the SIS staff provides data referral services, acts as liaison between
requesters and IRS analysts on technical questions, and arranges
for sales and transmittals of publications and published tables. The
SIS staff can be reached by telephone on (202) 874-0410, or by fax
on (202) 874-0922.
Citation:
Statistics of Income— 2003
Individual Income Tax Returns
Internal Revenue Service
Washington, DC
DtiPOSlYOKY
JAN 1 2 zoos
BOSTOM Pli£l-JC LIBRARY
Contents
Section 1 Page
Introduction and Changes in Law
Requirements for Filing 10
Changes in Law 12
The 1979 Income Concept 14
Comparison of Adjusted Gross Income with 1979 Income Concept 19
Section 2
Description of the Sample
Domain of Study 22
Sample Design and Selection 23
Data Capture and Cleaning 24
Method of Estimation 24
Sampling Variability and Confidence Intervals 24
Table Presentation 25
Section 3
Basic Tables
Part 1 — Returns Filed and Sources of Income 29
Part 2 — Exemptions and Itemized Deductions 74
Part 3 — Tax Computation 93
Section 4
Explanation of Terms 123
Section 5
2003 Forms 153
Section 6
Index 247
Section 1
Introduction
and Changes
in Law
Introduction
This report contains complete individual
income tax data for Tax Year 2003. The
statistics are based on a stratified probability
sample of individual income tax returns, selected
before audit, which represents a population of
over 130 million Forms 1040, 1040A, and
1040EZ, including electronic returns, filed for
Tax Year 2003.
Table A on the following pages presents
selected income and tax items for Tax Years
1999, 2000, 2001, 2002, and 2003 as they appear
on the forms and provides the percentage change
for each item between 2002 and 2003. When
comparing income and tax items fi'om different
years, it is important to consider any changes in
the tax law, which may have affected the data.
These tax law changes are explained below. To
assist year-to-year comparisons. Table A
includes the items in both current dollars and
constant 1990 dollars, as adjusted by the U.S.
Department of Labor's consumer price index
(CPI-U).
For Tax Year 2003, the number of individual
tax returns filed increased by just over 347
thousand, or 0.3 percent. Adjusted gross income
(AGI) rose $173.5 billion, or 2.9 percent from
2002 to 2003, compared to the 2.2 percent
decline recorded from 2001 to 2002. Total tax
liability decreased 5.6 percent to $793.1 billion.
Several components of AGI showed increases for
between 2002 and 2003, notably net capital gains
less loss increased 23.3 percent and dividends
increased 11.5 percent.
This report is divided into six sections. Section
1 explains the requirements for filing, changes in
the law for 2003, and the 1979 Income Concept.
Section 2 describes the sample of individual
income tax returns upon which the statistics are
based. Section 3 contains tables of detailed
aggregate statistics on individual tax returns.
Section 4 provides explanations of the terms
used in the tables. The tax forms appear in
Section 5 and Section 6 contains a subject index.
Michael Parisi was responsible for the text and production of this report. Technical assistance was provided by Michael
Strudler. This report was prepared under the direction of Jeff Hartzok, Chief, Individual Returns Analysis Section, Individual
Statistics Branch. 1
Individual Returns 2003
Table A--Selected Income and Tax Items for Selected Years, 1999-2003, in Current and Constant 1990
Dollars^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
Item
1999
2000
2001
2002
2003
Percent cfiange,
2002 to 2003
(1)
(2)
(3)
(4)
(5)
(6)
127,075,145
74,165,814
13,173,514
26,961,302
12,462,963
20,752,420
9,858,843
5,195,609
108,183,782
4,132,473,459
67,218,877
175,675,236
4,801,877
52,513.007
32,226.492
132,465,522
N/A
N/A
20,811,334
17,976,204
418,989
5,455,497
17,312,125
208,414,067
21,493,841
530,795,936
6,206,662
11,962,180
1,732,925
-1,712,291
8,751,378
125,316,324
8,129,376
87,140,912
23,180,716
508,236,875
21,343,646
304,310,714
14,536,311
246,591,401
2,046,308
-6,242,916
6,775,723
17,530,779
129,373,500
78,846,102
16,018,213
28,826,589
13,889,642
21,700,809
10,170,740
N/A
110,168,714
4,456,167,438
68,046,458
199,321,670
4,658,345
53,951,877
34,140,604
146,987,679
N/A
N/A
20,921,057
18,309,835
442,335
6,192,307
17,600,010
213,865,353
22,875,460
614,739,612
6,645,305
15,802,819
1,700,051
-919,134
9,381,311
138,323,846
8,732,291
98,966,627
23,793,404
552,009,667
21,765,211
325,827,702
14,332,632
252,085,403
2,061,784
-9,034,178
6,478,292
16,913,305
130,255,237
80,500,011
20,811,215
28,293,817
15,007,182
21,461,409
11,043,091
N/A
111,227,450
4,565,229,218
67,479,816
198,177,814
4,557,381
55,582,376
32,621,151
119,533,324
N/A
N/A
22,132,023
21,219,499
437,859
6,685,857
18,018,349
216,772,496
23,470,401
325,168,963
2,486,027
1,358,488
1,615,884
-1,896,996
9,363,959
118,565,053
8,834,138
94,327,585
24,317,375
532,924,324
22,262,775
338,745,409
14,542,983
268,224,205
2,006,871
-11,004,781
8,799,885
26,890,925
130,076,443
80,748,948
24,843,419
28.714,328
16.839.599
20.613.167
11.115.806
N/A
110,938.441
4.559.690,903
63,584,806
149,024,899
4,453,829
54,564,456
31,409,759
103,241,332
N/A
N/A
23,838,529
23,875,813
425,963
6,523,019
18,597,305
220,783,572
23,249,625
238,368,458
939,523
420,312
1,728,377
-2,386,530
8,889,787
120,418,135
8,291,357
88,219,481
24,857.470
561.031,602
22,794.417
357,840,960
14,683,765
278,192,647
1,995,073
-14,419,719
10,334,639
43,129,155
130,423,626
80,420,043
30,472,170
29,631,494
18,910,697
20,372,089
11,771,948
N/A
110,890,993
4,649,900,493
59,459,344
127,159,692
4.524,955
53,750.230
30.475.097
115.141.232
22.449.379
80.994.736
24,655.907
23.425,623
431,368
6,470,712
19,415,648
229,655,285
21,889,687
294,021,717
1,095,371
332,293
1,753,860
-330,359
9,240,253
120,948,781
8,611,702
88,335,605
24,767,067
565,420.626
22.822.842
372,931,442
14,824,475
295,698,600
1,997,116
-12,371,492
10,065,230
44,007,879
0.3
Form 1040 returns
-0.4
Electronically filed returns .
22.7
Form 1040A returns
3.2
12.3
Form 1040EZ returns
-1.2
Electronically filed returns
5.9
Form 1040PC returns
(X)
(Z)
2.0
Salanes & wages
Number of returns
Amount
Taxable interest received
Number of returns
-6.5
Amount
-14.7
Tax-exempt interest
1.6
-1.5
Ordinary dividends in AGI
-3.0
Amount
11.5
Qualified dividends in AGI
(X)
Amount
(X)
3.4
State income tax refund
Number of returns
-1.9
Number of returns
1.3
-0.8
Business or profession net income, less loss
4.4
4.0
Net capital gain in AGI less loss
Number of returns
-5.8
23.3
Capital gain distributions reported on Form 1040
16.6
Amount
-20.9
Sales of property ottier ttian capital assets, net
gain less loss
1.5
Amount
86.2
Number of returns
3.9
Amount ..,
0.4
Taxable IFIA distributions in AGI
3.9
Amount
0.1
Number of returns
-0.4
0.8
Taxable pensions & annuities in AGI
0.1
Amount
4.2
Rents, royalties, partnerstiips, estates,
trusts, etc.
Number of returns . .. .
1.0
Amount
6.3
Farm net income less loss
Number of returns
0.1
Amount
14.2
Unemployment compensation in AGI
-2.6
Amount
2.0
Footnotes at end of table.
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years,
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in ttnousands of dollars]
1999-2003, in Current and Constant 1990
Item
Current dollars
1999
2000
2001
2002
2003
Percent change,
2002 to 2003
(1)
(2)
(3)
(4)
(5)
(6)
12.487.903
163,232.494
13.627.723
186.586,863
13,753,080
196,524,465
13,869,265
205,658,281
14,120,202
214,011,279
1.8
4.1
9.459.189
75.078.976
10,608,572
89,964,021
10,779,279
93,559,363
10,702,502
93,459,494
10,975,002
97,768,201
2.5
4.6
314.486
14.136,544
358,391
15,239,672
292,006
13,944,765
316,931
14,936,779
306,393
15,076,406
-3.3
0.9
578,583
49,634,620
527,417
48,096,275
611,473
54,475,064
670,081
58,126,147
712,076
62,824,777
6.3
8.1
5,160,532
22,879,779
5,815,404
25,370,158
5,610,987
19,508,967
5,467,631
19,100,950
5,703,893
21,289,227
4.3
11.5
126,840,986
5,912,166,710
129,148,570
6,423,986,106
130,014,403
6,231,176,710
129,837,130
6,110,746,964
130,171,008
6,294,684,470
0.3
3.0
N/A
N/A
N/A
N/A
N/A
N/A
2,884,403
712,505
3,240,673
805,734
12.4
13.1
3,687,149
7,883,438
3,505,032
7,477,074
3,448,457
7,406,866
3,277,671
9,462,404
3.418,494
10,006,814
4.3
5.8
4,136,505
2,254,531
4.477,986
2.639,472
4,405,667
2,711,733
6,640,784
4,659,546
6,953,370
4,409,816
4.7
-5.4
N/A
N/A
N/A
N/A
N/A
N/A
3,444,941
6,154,145
3,571,154
6,683,631
3.7
8.6
50,393
81,977
65.415
120,330
69,957
123,296
61,118
121,282
67,347
129,214
10.2
6.5
986,313
2,230,965
956,586
2,137,803
944,791
2,180,570
947,470
2,215.391
1,023,888
2,439,835
8.1
10.1
14,029,609
16,689,650
14,300,140
17,392,967
14,574,036
18,134.959
14.664.473
18.687.162
15,373,279
19,791,285
4.8
5.9
3,491,539
6,755,071
3.564,624
7,569,198
3.559.792
8.177.397
3.571.152
10.494.247
3,802,277
16,454,211
6.5
56.8
1,264,007
11,928,242
1,287.706
12.475.396
1,290.496
13,114.412
1.186.947
16.349.738
1,208,801
17,795,957
1.8
8.8
805,367
236,115
863.436
286.507
890.649
197.533
804,926
192,750
736,121
150,214
-8.5
-22.1
610,609
7,247,919
656.724
7.460.164
656.635
7.472.718
587,219
7,183,522
587,368
7,520,335
(Z)
4.7
5.782
77,574
4,411
42,400
4,122
92,074
2,074
54,614
1,491
51,765
-28.1
-5.2
198.438
1.313.318
170,106
1,008,208
183,906
961,209
208,348
1,064,125
272,647
1,314,285
30.9
23.5
22.659.973
56.698.800
23,197,425
58,609,518
23,497,092
60,572,768
28,911,078
77,161,432
30,382,069
87,575,677
5.1
13.5
5.855.467.909
6,365,376,648
6,170,603,942
6,033,585,532
6,207,108,793
2.9
Social security benefits (received)
Number of returns
Amount
Taxable social security benefits in AGI
Number of returns
Amount
Foreign earned income exclusion ^
Number of returns
Amount
Net operating loss '
Number of returns
Amount
Other income, net gain less loss '
Number of returns
Amount
Total income
Number of returns
Amount
Educator expenses
Number of returns
Amount
Total taxpayer IfRA adjustment
Number of returns
Amount
Student loan interest deduction
Number of returns
Amount
Tuition and fees deduction
Number of returns ,
Amount
Archer medical savings account deduction
Number of returns
Amount
Moving expenses
Number of returns
Amount
One-half of self-employment tax
Number of returns
Amount
Self-employed health insurance
Number of returns
Amount
Keogh retirement plan
Number of returns
Amount
Penalty on early withdraw/al of savings
[dumber of returns
Amount
Alimony paid adjustment
Number of returns
Amount
Foreign housing deductions
Number of returns
Amount
Other adjustments
Number of returns
Amount
Total statutory adjustments
Number of returns
Amount
Adjusted gross income or loss (AGI)
Amount
Footnotes at end of table.
Individual Returns 2003
Table A-Selected Income and Tax Items for Selected Years, 1999-2003, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
Item
1999
2000
2001
2002
2003
Percent change,
2002 to 2003
(1)
(2)
(3)
(4)
(5)
(6)
Total itemized deductions
Number of returns
40.244.305
741.376.847
85.755,366
463,960,491
85,755,366
449,696,182
11,200,024
14.264.309
113,863,898
4,730,367,366
248,657,119
669,241.317
102.845.571
4.136,119,714
102,831,402
906,345,754
36,960
466.001
1,018,063
6,477,697
102,834,362
906,811,755
3,266,544
4,941,010
6,182,193
2,675,147
181,813
33,629
6,436,654
4,772,443
N/A
N/A
26,016,019
19,398.625
47.349
103.016
287.658
783.920
166.010
996.461
34.813.611
33.974.279
97.752.068
872.837.476
14.029.609
33.372.365
12.243
215.699
42,534,320
822,360,510
85,670,504
470,820,881
85,670,504
456,084,883
11,330,554
14,735,998
116,391,403
5,157,822,794
252,332,427
690,109,474
105,259,292
4,544,242,424
105,254,144
1,008,626,180
23,487
126,524
1,304,198
9,600,840
105,277.966
1,018,218,948
3,935,699
5,990,360
6,368,101
2,793,860
155,796
32.608
6.815,316
4,851,178
N/A
N/A
26,404,521
19,689,359
42,681
91,866
275,115
764,253
199,554
1,287,661
36,028,685
35,753,613
100,163,625
982,465,335
14,300,140
34,778,824
14,144
298,862
44,562,307
884.528.260
84.238,232
481,907,591
84,238.232
466,971,032
11,116,629
14,936,559
115,862,109
4,910,329,307
256,186,046
727.554.990
104.174.655
4.268.506.425
104,163,693
926,642,321
25,334
198,998
1,120,047
6,756,705
104,195,834
933,567,474
3,942,604
6,254,559
6,184,508
2,721,061
139,097
30,496
7,212,554
5,156,254
N/A
N/A
26,452,875
22,427,229
47,737
88,781
269,648
713,974
248.255
1.438.041
49.066.700
44.160.998
97.389,985
889,406,476
14,575,011
36,262.878
1 1 .686
286,974
45,647,551
898.047.320
82.655,191
492,067,532
82,655,191
477,170,045
10,857,098
14,897,487
114,976,167
4,760,885,833
258,716,374
761,440,430
102,275,969
4,096,127,651
102,266,930
829,839,121
13,291
153,564
1,910,789
6,853,901
102,293,722
836,842,718
3,748,974
5,933,600
6,185,855
2,706,539
133,538
21,119
6,544,536
5,012,744
5,307,176
1,058,219
25,939,801
21,520,271
55.905
234.109
284.720
750.855
193.776
976.398
38.846.217
38.747.463
93.565.243
798.095.255
14.664.473
37.367,003
14,684
117,943
43,949,591
901,864,834
84,643,281
555,780,052
84,643,281
539,921,089
11,200.647
15.858.963
114.402.877
4,873.784.147
261.126,373
781,305,067
101,392,812
4,200,218,439
101,386,201
780.315,781
21,370
222,088
2,357,975
9,469,803
101,412,777
790,005,881
4,145,174
5,805,555
6,313,297
3,206,890
123,147
20,257
7,298,227
5,843,029
5,296,688
1,034,394
25,672,254
22,788,025
63,980
348,793
262,738
612,744
250,605
916,538
39,247,449
41,069,375
91.109.363
748,936.506
15.373.279
39,574.991
15,797
87,939
-3.7
0.4
Total standard deduction
2.4
Amount
12.9
Basic standard deduction
2.4
Amount
13.2
Additional standard deduction
3.2
6.5
AGl less deductions
Number of returns
-0.5
2.4
0.9
Taxable income
2.6
-0.9
2.5
Tax from table, rate schedules, etc.
-0.9
-6.0
Additional taxes
60.8
Amount
44.6
Alternative minimum tax
23.4
38.2
Income tax before credits
-0.9
-5.6
Foreign tax credit
10.6
-2.2
Child care credit
2.1
18.5
Credit for elderly or disabled
Number of returns
-7.8
-4.1
Education credits
11.5
Amount
16.6
-0.2
Amount
-2.3
Child tax credit
-1.0
Amount
5.9
Number of returns
14.4
49.0
General business credit
Number of returns
-7.7
Amount....
-18.4
Prior year minimum tax credit
Number of returns
29.3
-6.1
Total credits ^
1.0
6.0
Income tax less credits'
Number of returns
-2.6
-6.2
Self-employment tax
4.8
5.9
Recapture taxes
Number of returns
7.6
-25.4
Footnotes at end of table.
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1999-2003, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Current dollars
Item
1999
2000
2001
2002
2003
Percent change,
2002 to 2003
(1)
(2)
(3)
(4)
(5)
(6)
Social security, Medicare tax on tip income
not reported
254.489
29.477
4.076.050
3.074.825
171,629
94,004
286,175
759,438
102,194,476
916,992,618
111,193,931
695,526,980
13,169,356
196,915,946
19,260.339
31,903,081
985.579
812,404
1,510,206
53,984,319
1,377,613
1,712,649
37,879
151,723
426,878
95,029
N/A
N/A
119,809,259
981,100,157
94.827.237
182.049.186
91.600.741
155,513.635
4.514,663
26,535,551
29,200,902
119,091,512
5,285,114
1,149,865
265,007
35,753
4,334,527
3.414.692
174,967
72,958
259.906
795.638
104.685,747
1.022,172,309
113,733,442
763,901,388
13,326,669
221,621,893
19,277,225
32,296,350
1,104,143
977,641
1,610,937
63,396,711
1,640.582
2.184.849
50.698
399.047
395.555
90.578
N/A
N/A
122.243,874
1.084.868.447
95,921,082
196,198,780
93,000,030
167.577.365
4.255.215
28,621.415
30,624.423
134,944,362
5,813,525
1,441.719
288.275
35.879
4,571.187
3.259,975
135,554
51,492
250,622
804,086
102,557,013
930,280,996
114,798,386
773,325.891
13,167.856
220.195,712
19,593,121
33,375,971
8,562,900
4,994,877
1,448,213
42,495,018
1,436,745
1,915,349
20,955
88,649
386,698
108,963
N/A
N/A
123,451,338
1,076,500,696
102,310,895
236,981,755
99,011,975
202,274,032
5,408,878
34,708,129
24,581,181
91,830,967
5,318,905
1,060,320
238,185
31.446
4.896,938
3,498,067
156,376
73,904
229,722
703,931
99,559,612
839,977,103
114,861,744
717,492,263
12,434,579
198.177.595
21,703,187
38,198,572
10,937,417
6,415,753
1,235,156
36,321,934
1,145,352
1 ,564,478
19,422
37,701
365,868
101,459
5,322
1,967
123,462,930
998,311,722
103,462,884
239,784,002
100,143,606
205,987.348
5,418,534
33,796,653
22,818,761
82,287,723
5,149.988
838,341
557,717
148,746
4,877,670
3,407,940
142,694
66,986
240,601
810,442
97,875,142
793,111,460
114,861,706
703,758,484
11,576,213
182,906,911
22,024,227
38,657,067
12,570,455
9,112,716
1,333,579
38,303,188
1,121,141
1,566,411
12,717
123,633
349,860
82,154
17,834
32,514
123,461,513
974,543,079
105,361,848
254,553,541
102,004,984
219,751,889
5,199,186
34,801,652
21,072,333
73,741,408
4,829,886
619.485
134.2
Amount
373.0
Tax on qualified retirement plans
-0.4
Amount .
-2.6
Advanced earned income credit payments
-8.7
Amount
-9.4
Household employment taxes
Number of returns
4.7
15.1
Total tax liability '■"
-1.7
Amount
-5.6
Income tax withheld
Number of returns
(Z)
-1.9
Estimated tax payments
Number of returns
-6.9
-7.7
Earned income credit '
Number of returns
1.5
1.2
Additional child tax credit
Number of returns
14.9
Amount
42.0
Payment with an extension request
8.0
5.5
Excess social security tax withheld
Number of returns
-2.1
0.1
Other payments;
Form 2439
-34.5
Amount
227.9
Form 4136
-4.4
Amount
-19.0
Form 8885 °
235.1
1553.0
Total payments '
Number of returns ...
(Z)
-2.4
Overpayment, total
1.8
Amount
6.2
Number of returns
1.9
Amount
6.7
Refund credited to next year
-4.0
3.0
Number of returns
-7.7
Amount
-10.4
Tax penalty
Number of returns
-6.2
Amount
-26.1
Footnotes at end of table.
Individual Returns 2003
Table A-Selected Income and Tax Items for Selected Years, 1999-2003, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Item
Constant 1990 dollars'
1999
2000
2001
2002
2003
Percent ctiange,
2002 to 2003
(7)
(8)
(9)
(10)
(11)
All returns
Form 1040 returns
Electronically filed returns
Form 1040A returns
Electronically filed returns
Form 1040EZ returns
Electronically filed returns
Form 1040PC returns
Salaries & wages
Number of returns
Amount
Taxable interest received
Number of returns
Amount
Tax-exempt interest
Number of returns
Amount
Ordinary dividends in AGI
Number of returns
Amount
Qualified dividends in AGI
Number of returns
Amount
State income tax refund
Number of returns
Amount
Alimony received
Number of returns
Amount
Business or profession net income, less loss
Number of returns
Amount
Net capital gain in AGI less loss
Number of returns
Amount
Capital gain distributions reported on Form 1040
Number of returns
Amount
Sales of property other tfian capital assets, net
gain less loss
Number of returns
Amount
Total IRA distributions
Number of returns
Amount
Taxable IRA distributions in AGI
Number of returns
Amount
Total pensions & annuities
Number of returns
Amount
Taxable pensions & annuities in AGI
Number of returns
Amount
Rents, royalties, partnerstiips, estates,
trusts, etc.
Number of returns
Amount
Farm net income less loss
Number of returns
Amount
Unemployment compensation in AGI
Number of returns
Amount
Footnotes at end of table.
127,075.145
74,165,814
13,173,514
26,961,302
12,462,963
20,752,420
9,858,843
5,195,609
108,183,782
3,241,155,654
67,218.877
137,784,499
4,801,877
41,186.672
32,226,492
103,894,527
N/A
N/A
20,811,334
14,098,984
418,989
4,278,821
17,312,125
163,462,013
21,493.841
416,310.538
6.206,662
9,382,102
1,732,925
-1,342,973
8,751,378
98,287,313
8,129,376
68,345,813
23,180.716
398,617,157
21.343,646
238,675,070
14,536,311
193,405,020
2,046,308
-4,896,405
6,775,723
13.749.631
129,373.500
78,846,102
16,018,213
28,826,589
13,889,642
21,700,809
10,170,740
N/A
110,168,714
3.381.007,161
68.046.458
151,230,402
4,658,345
40.934.656
34,140,604
111,523,277
N/A
N/A
20,921,057
13,892,136
442,335
4,698,260
17,600,010
162,265,063
22,875,460
466,418,522
6,645,305
11,989,999
1,700,051
-697,370
9,381,311
104,949,807
8,732.291
75,088,488
23,793,404
418,823,723
21,765,211
247,213,734
14,332,632
191,263,583
2,061,784
-6,854,460
6,478,292
12.832,553
130,255,237
80,500,011
20,811,215
28,293,817
15,007,182
21,461,409
11,043,091
N/A
111,227,450
3,317,753,792
67,479,816
146,256,689
4,557,381
41,020,204
32,621,151
88,216,475
N/A
N/A
22,132,023
15,660,147
437,859
4,934,212
18,018,349
159.979,702
23,470,401
239,977,094
2,486,027
1,002,574
1,615,884
-1,399,997
9.363,959
87,501,884
8,834,138
69,614,454
24,317,375
393,302,084
22.262,775
249,996,612
14,542,983
197,951,443
2,006,871
-8,121,610
8,799,885
19,845,701
130,076,443
80,748,948
24,843,419
28,714,328
16,839,599
20,613,167
11,115,806
N/A
110,938,441
3,313,728,854
63,584,806
108,302,979
4,453,829
39.654,401
31,409,759
75,030,038
N/A
N/A
23,838,529
17,351,608
425,963
4,740,566
18,597.305
160.453.177
23.249.625
173,232,891
939,523
305,459
1,728,377
-1.734,397
8,889,787
87,513,180
8,291,357
64,112,995
24,857,470
407,726,455
22,794,417
260,058,837
14,683,765
202,174,889
1,995,073
-10,479,447
10,334.639
31.343.863
1 30,423,626
80,420,043
30,472,170
29,631,494
18,910,697
20,372,089
11,771,948
N/A
110,890,993
3,302,486,146
59,459,344
90,312,281
4,524,955
38,174,879
30,475,097
81,776,443
22,449,379
57,524,670
24,655,907
16,637,516
431,368
4,595,676
19,415,648
163,107,447
21,889,687
208,822,242
1.095,371
236,004
1,753,860
-234,630
9,240,253
85.901,123
8,611,702
62,738,356
24,767,067
401,577,149
22,822,842
264,866,081
14,824,475
210,013,210
1,997,116
-8,786,571
10,065,230
31,255,596
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1999-2003, In Current and Constant 1990
Dollars-Continued^
[Ail figures are estimates based on samples-money amounts are in thiousands of doliars]
Constant 1990 dollars
b
Item.
1999
2000
2001
2002
2003
Percent change.
2002 to 2003
(7)
(8)
(9)
(10)
(11)
(12)
Social security benefits (received)
Number of returns
12.487.903
128,025,485
9,459,189
58,885,471
314.486
11.087.485
578.583
38,929,114
5,160,532
17,944.925
126.840.986
4.636.993.498
N/A
N/A
3.687,149
6,183,089
4,136,505
1,768,260
N/A
N/A
50.393
64.296
986,313
1.749.776
14.029,609
13,089,922
3,491,539
5,298,095
1,264,007
9,355,484
805,367
185,188
610,609
5,684,642
5,782
60,842
198,438
1,030,053
22,659,973
44.469.647
4,592,523,850
13,627.723
141,568,181
10,608,572
68,257,983
358,391
11.562.725
527.417
36,491.863
5.815.404
19.248,982
129.148.570
4,874.041.052
N/A
N/A
3.505,032
5,673,046
4.477.986
2.002.634
N/A
N/A
65.415
91.297
956,586
1,622,005
14,300.140
13,196,485
3,564,624
5,742,942
1,287,706
9,465,399
863,436
217,380
656,724
5,660,215
4,411
32,170
170,106
764,953
23.197.425
44.468,527
4,829.572.571
13,753.080
145,036,506
10,779,279
69,047,500
292,006
10,291,339
611,473
40,202,999
5,610,987
14.397.762
130.014.403
4.598.654.399
N/A
N/A
3.448.457
5.466.322
4.405.667
2.001.279
N/A
N/A
69.957
90.993
944.791
1.609.277
14,574,036
13,383,734
3,559,792
6.034,979
1,290,496
9.678.533
890.649
145.781
656,635
5,514,921
4,122
67,951
183,906
709,379
23,497,092
44,703.150
4.553.951.249
13,869,265
149,460,960
10,702,502
67.921.144
316.931
10.855,217
670,081
42,242,839
5,467,631
13,881,504
129,837,130
4,440.949,828
2.884.403
517.809
3,277,671
6,876,747
6,640,784
3,386.298
3,444,941
4,472,489
61,118
88,141
947,470
1.610.023
14.664.473
13,580,786
3,571,152
7,626,633
1,186,947
11,882,077
804,926
140.080
587.219
5.220.583
2.074
39,690
208,348
773,347
28,911,078
56,076,622
4,384,873,206
14,120,202
151,996,647
10,975,002
69.437,643
306,393
10,707,675
712,076
44.619.870
5.703.893
15,120,190
130,171,008
4,470,656.584
3,240,673
572.254
3,418,494
7,107,112
6,953.370
3,131,972
3,571,154
4,746,897
67,347
91,771
1,023.888
1.732.837
15,373,279
14,056,310
3,802,277
11,686,229
1.208,801
12.639.174
736.121
106.686
587.368
5,341,147
1,491
36,765
272,647
933,441
30,382,069
62,198,634
4.408,457,950
1.8
Amount
1.7
Taxable social security benefits in AGI
2.5
Amount
2.2
Foreign earned income exclusion '
-3.3
-1.4
Net operating loss ^
Number of returns
6.3
5.6
Other income, net gain less loss ^
4.3
8.9
Total income
Number of returns
0.3
0.7
Educator expenses
Number of returns
12.4
10.5
Total taxpayer IRA adjustment
Number of returns
4.3
3.3
Student loan interest deduction
4.7
Amount
-7.5
Tuition and fees deduction
Number of returns
3.7
6.1
Archer medical savings account deduction
Number of returns
10.2
4.1
Moving expenses
Number of returns
8.1
7.6
One-half of self-employment tax
Number of returns
4.8
3.5
Self-employed health insurance
6.5
Amount
53.2
Keogh retirement plan
Number of returns
1.8
6.4
Penalty on early withdrawal of savings
Number of returns
-8.5
-23.8
Alimony paid adjustment
Number of returns
(Z)
Amount
2.3
Foreign housing deductions
-28.1
Amount
-7.4
Other adjustments
Number of returns
30.9
Amount
20.7
Total statutory adjustments
Number of returns
5.1
10.9
Adjusted gross income or loss (AGI)
Amount
0.5
Footnotes at end of table.
8
Individual Returns 2003
Table A--Selected Income and Tax Items for Selected Years, 1999-2003, in Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Item
1999
Constant 1990 dollars'
2000
2001
2002
2003
(7)
(8)
(9)
(10)
(11)
Total itemized deductions
Number of returns
Amount
Total standard deduction
Number of returns
Amount
Basic standard deduction
Number of returns
Amount
Additional standard deduction
Number of returns
Amount
AGI less deductions
Number of returns
Amount
Number of exemptions
Exemption amount
Taxable income
Number of returns
Amount
Tax from table, rate sctiedules, etc.
Number of returns
Amount
Additional taxes
Number of returns
Amount
Alternative minimum tax
Number of returns
Amount
Income tax before credits
Number of returns
Amount
Foreign tax credit
Number of returns
Amount
Child care credit
Number of returns
Amount
Credit for elderly or disabled
Number of returns
Amount
Education credits
Number of returns
Amount
Retirement savings contributions credit
Number of returns
Amount
Child tax credit
Number of returns
Amount ,
Adoption credit
Number of returns
Amount
General business credit
Number of returns
Amount
Prior year minimum tax credit
Number of returns
Amount
Total credits '
Number of returns
Amount ,
Income tax less credits'
Number of returns
Amount ,
Self-employment tax
Number of returns
Amount ,
Recapture taxes
Number of returns
Amount
Footnotes at end of table.
40,244,305
581,472,037
85,755,366
363,890,581
85,755,366
352,702,888
11,200,024
11,187,693
113,863,898
3,710,092,052
248,657,119
524,895,151
102,845,571
3,244,015,462
102,831,402
710,859,415
36,960
365,491
1,018.063
5,080,547
102,834,362
711,224,906
3,266,544
3,875,302
6,182,193
2,098,155
181,813
26,376
6,436,654
3,743,093
N/A
N/A
26,016,019
15,214,608
47,349
80,797
287,658
614,839
166,010
781,538
34,813,611
26,646,493
97,752,068
684,578,413
14,029,609
26,174,404
12,243
169,176
42,534,320
623,945,759
85,670,504
357,223,734
85,670,504
346,043,159
11,330,554
11,180,575
116,391,403
3,913,370,860
252,332,427
523,603,546
105,259,292
3,447,831,885
105,254,144
765.270,243
23,487
95,997
1,304,198
7,284,401
105,277,966
772,548,519
3,935,699
4,545,038
6,368,101
2,119,772
155,796
24,741
6.815,316
3,680,712
N/A
N/A
26.404.521
14.938.816
42,681
69,701
275,115
579,858
199,554
976,981
36,028,685
27,127,172
100,163,625
745,421,347
14.300,140
26,387,575
14,144
226,754
44,562,307
652.788,384
84,238,232
355,651,359
84,238,232
344,628,068
11,116,629
11.023,291
115.862.109
3.623.859.267
256.186.046
536.940.952
104.174,655
3,150,189,244
104,163,693
683,868,872
25,334
146,862
1,120,047
4,986,498
104,195,834
688,979,686
3,942,604
4,615,911
6,184,508
2,008,163
139,097
22,506
7,212,554
3,805,354
N/A
N/A
26,452,875
16,551,461
47,737
65,521
269,648
526,918
248.255
1,061,285
49,066,700
32,591,142
97,389,985
656,388.543
14,575,011
26,762,272
1 1 ,686
211,789
45,647,551
652,650,669
82,655,191
357,607,218
82,655,191
346,780,556
10,857,098
10,826,662
114,976,167
3,459,946,100
258,716,374
553,372,406
102,275,969
2,976,836,956
102,266,930
603,080,757
13,291
111,602
1,910,789
4,981,033
102,293,722
608,170,580
3,748,974
4,312,209
6,185,855
1,966,961
133,538
15,348
6,544,536
3,642,983
5,307,176
769,055
25,939,801
15,639,732
55,905
170,137
284,720
545,680
193,776
709,592
38,846,217
28,159,493
93.565.243
580.011.086
14.664,473
27,156.252
14,684
85,714
43,949,591
640,529,001
84,643,281
394,730,151
84,643,281
383,466,683
11,200,647
11,263,468
114,402,877
3,461,494,423
261,126,373
554,904,167
101,392,812
2,983,109,687
101,386,201
554,201,549
21,370
157,733
2,357,975
6,725,712
101,412,777
561,083,722
4,145,174
4,123,263
6,313,297
2,277,621
123,147
14,387
7,298,227
4,149,879
5,296,688
734,655
25,672,254
16,184,677
63,980
247,722
262,738
435,188
250,605
650,950
39,247,449
29,168,590
91,109,363
531,915,132
15,373,279
28,107.238
15.797
62.457
Introduction and Changes in Law
Table A--Selected Income and Tax Items for Selected Years, 1999-2003, In Current and Constant 1990
Dollars-Continued^
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Constant 1990 dollars
B
Item
1999
2000
2001
2002
2003
Percent change,
2002 to 2003
(7)
(8)
(9)
(10)
(11)
(12)
Social security. Medicare tax on tip income
not reported
254,489
23,119
4,076,050
2.411,627
171,629
73,729
286,175
595,638
102,194,476
719,209,896
111,193,931
545,511,357
13,169,356
154,443,879
19,260,339
25,022,024
985,579
637,180
1,510,206
42,340,642
1,377,613
1,343,254
37,879
118,998
426,878
74,533
N/A
N/A
119,809,259
769,490,319
94,827,237
142,783,675
91,600,741
121,971,478
4,514,663
20,812,197
29,200,902
93,405,107
5,285,114
901,855
265,007
27,127
4,334,527
2,590,813
174,967
55,355
259,906
603,671
104,685,747
775,548,034
113,733,442
579,591,341
13,326,669
168,150,146
19,277,225
24,504,059
1,104,143
741,761
1,610,937
48,100,691
1,640,582
1,657,700
50,698
302,767
395,555
68,724
N/A
N/A
122,243,874
823,117,183
95,921,082
148,860,986
93,000,030
127,145,193
4,255,215
21,715,793
30,624,423
102,385,707
5,813,525
1,093,869
288,275
26,479
4,571,187
2,405,886
135,554
38,001
250,622
593,421
102,557,013
686,554,241
114,798,386
570,720,215
13,167,856
162,506,061
19,593,121
24,631,713
8,562,900
3,686,256
1,448,213
31,361,637
1,436,745
1,413,542
20,955
65.424
386,698
80,415
N/A
N/A
123,451,338
794,465,458
102,310,895
174,894,284
99,011,975
149,279,728
5,408,878
25,614,855
24,581,181
67,771,931
5,318,905
782,524
238,185
22,853
4,896,938
2,542,200
156,376
53,709
229,722
511,578
99,559,612
610,448,476
114,861,744
521,433,331
12,434,579
144,024,415
21,703,187
27,760,590
10,937,417
4,662,611
1,235,156
26,396.754
1,145,352
1,136,975
19,422
27,399
365,868
73,735
5,322
1,430
123,462,930
725,517,240
103,462,884
174,261,629
100,143,606
149,700,108
5,418,534
24,561,521
22,818,761
59,802,124
5,149,988
609,259
557,717
105,643
4,877,670
2,420,412
142,694
47,575
240,601
575,598
97,875,142
563,289,389
114,861,706
499,828,469
11,576,213
129,905,477
22,024,227
27,455,303
12,570,455
6,472,099
1,333,579
27,203,969
1,121,141
1,112,508
12,717
87,808
349,860
58,348
17,834
23,092
123,461,513
692,147,073
105,361,848
180,790,867
102,004,984
156,073,785
5,199,186
24,717,082
21,072,333
52,373,159
4,829,886
439,975
134.2
Amount
362.3
Tax on qualified retirement plans
-0.4
-1.8
Advanced earned income credit payments
Number of returns
-8.7
-11.4
Household employment taxes
Number of returns
4.7
Amount
12.5
Total tax liability '•"
-1.7
-7.7
Income tax withheld
Number of returns
(Z)
-4.1
Estimated tax payments
-6.9
Amount
-9.8
Earned income credit '
1.5
-1.1
Additional child tax credit
14.9
Amount
38.8
Payment with an extension request
Number of returns
8.0
3.1
Excess social security tax withheld
-2.1
-2.2
Other payments:
Form 2439
-34.5
220.5
Number of returns
-4.4
Amount
-20.9
Form 8885 ="
235.1
Amount
1515.4
Number of returns
(Z)
^.6
Overpayment, total
1.8
Amount
3.7
Number of returns
1.9
Amount
4.3
Refund credited to next year
-4.0
0.6
Tax due at time of filing
Number of returns
-7.7
Amount
-12.4
Tax penalty
-6.2
Amount
-27.8
' All items correspond to tfie Form 1040 line items. Therefore, some may differ from the SOI items shown in the Basic Tables in Section 3.
^ Line 21 on Form 1040 consists of other income minus foreign earned income exclusion and net operating loss.
^ Total credits includes the values for mortgage interest tax credit and "other credits" not tabulated here.
» Total tax liability includes the values for "other taxes" not tabulated here.
^The data for 2002 cover only the health coverage credit for insurance premiums paid in December 2002.
^ Inflation-adjusted data were calculated using the consumer price index from the Bureau of Labor Statistics; based on 1990=100
when 1990 CPI-U = 130.7; 2003 CPI-U = 184.0; 2002 CPI-U = 179.9; 2001 CPl-U = 177.1; 2000 CPI-U = 172.2; 1999 CPI-U = 166.6.
N/A = Not applicable
( Z ) Less than .05 percent.
( X ) Percentage not computed.
10
Individual Returns 2003
Figure 1 --General Filing Requirements
Marital Status
Filing Status
Age
Gross Income
Single (including divorced and
legally separated)
Single
under 65
65 or older
$7,800
$8,950
Head of household
under 65
65 or older
$10,050
$11,200
Married with a child and living
apart from spouse during the last
six months of 2003
Head of household
under 65
65 or older
$10,050
$11,200
Married and living with spouse at
the end of 2003 (or on the date
spouse died)
Married, joint return
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$15,600
$16,550
$17,500
Married, separate return
any age
$3,050
Married, not living with spouse at
the end of 2003 (or on the date
spouse died)
Married, joint or separate return
any age
$3,050
Widowed in 2001 or 2002 and not
remarried in 2003
Single
under 65
65 or older
$7,800
$8,950
Head of household
under 65
65 or older
$10,050
$11,200
Qualifying widow(er) with
dependent child
under 65
65 or older
$12,550
$13,500
Requirements for Filing
The filing requirements for Tax Year 2003
were based on gross income, marital status, age,
and, to a lesser extent, dependency and
blindness. Gross income included all income
received in the form of money, property, and
services that was not expressly exempt from tax.
Generally, a citizen or resident of the United
States was required to file a tax return if gross
income for the year was at least as much as the
amount shown for the appropriate filing status in
Figure 1. Figure 2 shows the filing requirements
for taxpayers who could be claimed as a
dependent by another person (such as a parent).
In addition to the general filing requirements,
an individual was obligated to file a return for
Tax Year 2003 if he or she:
1. Was liable for any of the following taxes:
• Social security or Medicare tax on unre-
ported tip income;
• Uncollected social security. Medicare, or
railroad retirement tax on reported tip
income or group-term life insurance;
• Alternative minimum tax;
• Tax on an individual retirement
arrangement (IRA) or a qualified retirement
plan;
• Tax from the recapture of investment
credit or low-income housing credit;
• Tax from medical savings accounts (MSA);
Introduction and Changes in Law
11
Figure 2. -Filing Requirements for Children and Other Dependents
If someone (such as a parent) can claim the individual as a dependent, and any of the four conditions listed below applies, he
or she must file a return.
In this chart unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income
includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of unearned and earned income.
Caution: If an individual's gross income was $3,050 or more, he or she generally could not be claimed as a dependent unless
the individual was under age 19 or under age 24 and a full-time student.
1. Single dependents under 65 must file a return if-
• Earned income was more than $4,750, or
• Unearned income was over $750, or
• Gross income was more than the larger of (a) $750 or (b) earned income {up to $4,500) plus $250.
2. Single dependents 65 or older or blind must file a return if-
• Earned income was more than $5,900 ($7,050 if 65 or older and blind), or
• Unearned income was more than $1,900 ($3,050 if 65 or older and blind), or
• Gross income was more than the total of earned income (up to $4,500) plus $250 or $750, whichever is larger;
plus $1,150 ($2,300 if 65 or older and blind).
3. Married dependents under 65 must file a return If-
• Gross income was at least $5 and spouse files a separate return on Form 1040 and itemizes deductions.
• Earned income was more than $4,750, or
• Unearned income was over $750, or
• Gross income was more than the larger of $750 or earned income (up to $4,500) plus $250.
4. Married dependents 65 or older or blind must file a return if-
• Earned income was more than $5,700 ($6,650 if 65 or older and blind), or
• Unearned was more than $1 ,700 ($2,650 if 65 or older and blind), or
• Gross income was more than the total of earned income (up to $4,500) plus $250 or $750, whichever is larger,
plus $950 ($1 ,900 if 65 or older and blind).
• Gross income was at least $5 and spouse files a separate return on Form 1040 and itemizes deductions.
2. Received any advanced earned income
credit (AEIC) payments.
3. Had net earnings from self-employment of
at least $400; or
4. Had wages of $108.28 or more from a
church or qualified church-controlled
organization that was exempt from
employer social security and Medicare
taxes.
Data shown in this report include individuals
who were not required to file tax returns, but did
so for any of a number of reasons. For example,
an individual might have filed a return to obtain
a refund of tax withheld, or take advantage of the
earned income credit.
12
Individual Returns 2003
Changes in Law or Administrative
Procedures
Major changes in effect for Tax Year 2003
that influenced the Statistics of Income data are
Hsted below. Section 4, Explanation of Terms,
provides more detailed explanations and
definitions of the terms used in this report.
Alternative Minimum Tax
The Alternative Minimum Tax (AMT)
exemption amount increased to $40,250 for
single and head of household filers, $58,000 for
married couples filing jointly, and $29,000 for
married couples filing separately. This was an
increase of $9,000 for married filing jointly
taxpayers and surviving spouses, and $4,500 for
single taxpayers and married couples filing
separately from the 2002 amounts.
Capital Gain and Dividend Rates
For capital gains after May 5, 2003, the 8-
and 10- percent capital gain rates were reduced
to 5 percent. The 20 percent rate was reduced to
1 5 percent. In addition the 8 percent capital gain
rate for qualified 5 -year gain did not apply to any
gain after May 5, 2003.
New rates were applied to qualified
dividends. The maximum tax rate for qualified
dividends was 1 5 percent (generally 5 percent for
taxpayers in the 10 and 15 percent tax brackets).
Qualified dividends were ordinary dividends that
met certain criteria. Some of the criteria were:
the dividend must have been paid by a U.S.
corporation or a "qualified" foreign corporation;
the stock ownership must have met certain
holding period requirements; the dividends were
not from certain institutions, such as mutual
savings banks, cooperative banks, credit unions,
tax-exempt organizations, or farmer
cooperatives; and the dividends were not for any
share of stock which was part of an employee
stock ownership plan (ESOP).
Child and Dependent Care Credit
For 2003, the maximum credit increased to
$1,050 for one qualifying individual and $2,100
for two or more qualifying individuals from $800
and $1,600 in 2002. Also, the limit on qualifying
expenses increased to $3,000 for one qualifying
individual and $6,000 for two or more
individuals ($2,400 and $4,800 in 2002). The
credit can be as much as 35 percent (previously
30 percent) of a taxpayer's qualified expenses.
Child Tax Credit
The child tax credit increased to $1,000 in
2003 from $600 in 2002. In 2003, up to $400
per eligible child may have been given in
advance to taxpayers based on the age of eligible
children and the taxpayer's 2002 tax return
(these data were not included in the statistics).
The taxpayer's 2003 child tax credit was reduced
by any advance child tax credit payment.
Earned Income Credit
The maximum amount of the earned income
credit increased, as did the amounts of earned
income and investment income an individual
could have and still claim the credit. The
maximum amount of investment income
(interest, dividends and capital gain income) a
taxpayer could have and still claim the credit
increased to $2,600 from $2,550. The maximum
credit for taxpayers with no qualifying children
increased to $382 from $376. For these
taxpayers, earned income and AGI had to be less
than $11,230 ($12,230 if married filing jointly).
For taxpayers with one qualifying child, the
maximum credit increased $41 to $2,547 and, for
taxpayers with two or more qualifying children,
the maximum credit increased to $4,204 from
$4,140. To be eligible for the credit, a taxpayer's
earned income and AGI had to be less than
$29,666 ($30,666 for married filing jointly) for
one qualifying child, or less than $33,692
($34,692 for married filing jointly) for two or
more qualifying children.
Exemption Amount
Indexing for inflation increased to $3,050 the
deduction for each exemption to which the
taxpayer was entitled for 2003, an increase over
the $3,000 allowed for 2002. The AGI threshold
for the limitation of exemption amounts was also
Introduction and Changes in Law
13
indexed for inflation, increasing from $137,300
to $139,500 for single filers; $206,000 to
$209,250 for married persons filing jointly and
surviving spouses; $171,650 to $174,400 for
heads of household; and $103,000 to $104,625
for married persons filing separately. The phase-
out of the deduction for exemptions was
completed at AGI levels above $262,000 for
single filers; $331,750 for married persons filing
jointly and surviving spouses; $296,900 for
heads of household; and $165,875 for married
persons filing separately. Above these levels, no
deduction for exemptions was allowed.
Health Coverage Credit
Eligible taxpayers not covered under any
employer-sponsored health plan were able to
take the credit. The credit was equal to 65
percent of the amount the taxpayer paid for
qualified health insurance. In 2002, the credit
was only available for amount of health
insurance paid in December of 2002. For 2003,
the credit was available for the whole year.
Individual Retirement Arrangement
Deduction
For 2003, a taxpayer (both taxpayers for
taxpayers filing jointly), was able to take an IRA
deducfion up to $3,000 ($3,500 if age 50 or
older) if not covered by a retirement plan, or if
covered by a retirement plan but their modified
AGI was less than $50,000 ($70,000 if married
filing jointly or qualifying widow(er)). This was
up from $44,000 ($64,000 if married filing
jointly or qualifying widow(er)) for 2002.
Itemized Deductions
If a taxpayer's AGI was greater than
$139,500 ($69,750 if married filing separately),
his or her itemized deductions may have been
limited; the threshold was increased from
$137,300 ($68,650) for 2002, as a result of
inflation indexing. The limitation did not apply
to deductions for medical and dental expenses,
investment interest expenses, casualty or theft
losses, and gambling losses; all other deductions
were subject to the limitation. To arrive at
allowable itemized deductions, total itemized
deductions were reduced by the smaller of: (a) 80
percent of the non-exempt deductions, or (b) 3
percent of the amount of AGI in excess of the
limitation threshold.
Lifetime Learning Credit
The amount of qualified tuition and related
expenses a taxpayer took into account for the
lifetime learning credit increased from $5,000 in
2002 to $10,000 in 2003. The credit equaled 20
percent of these qualified expenses, with a
maximum credit of $2,000 ($1,000 in 2002).
Section 179 Deduction
The maximum section 179 deduction (full
expensing of certain depreciable property) that
could be elected for property placed in service in
2003 increased from $24,000 to $100,000 for
qualified section 179 property ($135,000 for
qualified zone property, qualified renewal
property, or qualified New York Liberty Zone
property). This limit was reduced by the amount
by which the cost of section 179 property placed
in service during the tax year exceeded $400,000
(increased fi-om $200,000).
Self-employed Health Insurance
Deduction
A self-employed taxpayer was able to deduct
up to 100 percent of health insurance expenses
for 2003 up from 70 percent for 2002.
Self-employment Tax
The ceiling on taxable "self-employment
income" was raised, for 2003, to $87,000 for the
social security portion (12.4 percent) of the self-
employment tax. The limit was $84,900 for
2002.
Standard Deduction
For married persons filing jointly or
surviving spouses, the standard deduction was
increased beyond just general indexing for
infladon in 2003, from $7,850 to $9,500 (the
amount is now twice that for single filers). For
14
Individual Returns 2003
Figure 3.-Calculation of the 1979
Income Concept for 2003
1979 Total Income Concept=
Income or Loss:
Salaries and wages '
Interest '
Dividends ^
Taxable refunds ^
Alimony received ^
Sales of capital assets,
net gain or loss '
Other gains and losses (Form 4797) ^
Business net income or loss '
Farm net income or loss ^
Rent net income or loss '
Royalty net income or loss '
Partnership net income or loss '
S Corporation net income or loss '
Farm rental net income or loss '
Estate or trust net income or loss '
Unemployment compensation '
Depreciation in excess of straight-line
depreciation ^
Total pension income ^'^
4
Other net income or loss
Net operating loss ^
Deductions:
Disallowed passive losses (Form 8582)
Moving expenses ^
Alimony paid ^
Unreimbursed business expenses ^
Included in adjusted gross income (less deficit) (AGI) for Tax Year 2003.
Adjustment to add back excess depreciation (accelerated over straight-line
depreciation) deducted in ttie course of a trade or business and included in
net income (loss) amounts shown above.
' Includes taxable and lax-exempt pension and retirement distributions,
including IRA distributions.
* Includes an adjustment to add back amounts reported for the
foreign-earned income exclusion."
^ Not fully included in AGI for Tax Year 2003.
'^Not included in AGI for Tax Year 2003.
Other filers, the standard deduction was
increased as a resuh of indexing for inflation.
For single filers, the standard deduction rose
from $4,700 to $4,750; for married persons filing
separately, from $3,925 to $4,750; and for heads
of household, from $6,900 to $7,000. The
amount of standard deduction for a dependent
was the greater of $750 or the dependent's earned
income plus $250 (but not more than the regular
standard deduction amount). Taxpayers who
were age 65 or over or blind could claim an
additional standard deduction amount of $950 or
$1,150 depending on marital status.
Tax Rate Reductions
The 10 percent regular income tax bracket
was expanded $2,000 for married filing joint
returns ($1,000 for single or married filing
separately). The 15 percent tax bracket was also
expanded for joint returns. Beginning in 2003,
the 15 percent tax bracket for married filing joint
returns was twice the upper end of the 15 percent
income tax rate bracket for single returns. Also
for Tax Year 2003, there was a reduction of the
former tax rates of 27.0 percent, 30.0 percent,
35.0 percent and 38.6 percent to 25.0 percent,
28.0 percent, 33.0 percent, and 35.0 percent,
respectively.
The 1979 Income Concept: A
Retrospective Income Deflnition
In order to analyze changes in income and
taxes over a period of years, a consistent
definition of income must be used. The income
concept available from Federal income tax
returns, AGI, was designed to facilitate tax
administration, and its definition has changed
over time to reflect modifications to the Internal
Revenue Code. Tax laws of the 1980's (the
Economic Recovery Tax Act of 1981, the Tax
Equity and Fiscal Responsibility Act of 1982, the
Tax Reform Act of 1984, and the Tax Reform
Act of 1986) made significant changes to the
components of AGI, which made it more
difficult to use AGI for accurate comparisons of
income from year to year. For this reason, it was
decided to develop an income definition
Introduction and Changes in Law
15
Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 2003
[All figures are estimates based on samples-money amounts are in millions of dollars]
Income ]
Salaries and wages
Size of
2003 Adjusted Gross Income
1979 Income Concept j
2003 Adjusted Gross Income |
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
130,423,626
26,014,877
23,295,971
18.372.903
13.957.257
10.452.444
8,194,007
6,367,623
5,269,819
4,101,939
2,981,704
4.490.665
2.303.585
1,285,299
799,095
1,284,427
487,025
227,564
356.140
81,695
34,016
48,278
11,168
6,126
6,207,109
43,739
346,619
455,093
484.775
467,519
449,443
412,581
394,232
347.863
282.515
499.091
314.793
207.323
148,972
308,129
167,039
101,141
241,211
98,875
58,498
142.220
76.311
159.126
130,423,626
25,409,210
23,306,689
19.254.068
14.425.830
10.380,075
7,984,404
6,139,677
5,024,645
3,752.652
2.865.148
4,385,165
2,382.601
1.351,964
853.455
1.420.597
572.105
281.536
427.431
97.498
38.139
53.215
11.351
6.168
6,346,203
39,098
347,182
477.539
500.714
464.810
437.600
397.877
375.863
318,153
271,204
487,254
325,384
218.020
159.150
341.381
196.570
125.008
287.614
117.498
65.614
155.777
77.524
159.370
110,890,993
19,662,374
18,468,641
15,958,288
12,430,251
9,363,199
7,434,802
5,809,187
4,807,846
3,795,154
2,783,303
4,167,732
2,109,818
1,174,667
729,740
1,125,905
422,272
195.779
301.914
67.026
28.236
40.191
9.506
5.163
4,649,900
113,666
255,561
371,852
400,770
383,634
366,899
336,623
319.781
285.516
232,546
403,987
246,783
155.871
109,509
206,325
103,082
59,026
125,161
42,557
23,148
50,955
24,088
32,559
110,890,993
19,420,339
18,521,185
16,357,516
12,630.435
9.368.719
7.239,529
5.677.957
4,688.706
3,531,693
2.673.772
4.089.141
2,196.890
1 ,228,358
771.288
1.233.638
493.183
237.024
362.415
80.290
30.498
43.570
9.651
5.195
4,649,900
Under $10 000
109,144
$10 000 under $20 000
257,708
$20 000 under $30,000
382.664
$30 000 under $40,000
409.222
386.851
$50 000 under $60 000
359.842
$60 000 under $70 000
333.163
$70 000 under $80 000
317,441
$80 000 under $90 000
268,798
$90 000 under $100 000
225.364
$100 000 under $125 000
393.064
$125 000 under $150 000
251.796
$150 000 under $175 000
155,671
$175 000 under $200,000
110,057
$200 000 under $300 000
208,493
$300 000 under $400,000
107,828
$400 000 under $500,000
63,339
$500 000 under $1 ,000,000
132,411
$1 000 000 under $1 ,500,000
44,597
$1 500 000 under $2.000.000
23,478
$2 000 000 under $5.000.000
52,015
$5 000 000 under $10.000.000
24,361
$10,000,000 and over
32,593
Taxable interest received
Ordinary dividends
Ordinary dividends received
Size of
2003 Adjusted Gross Income
1979 Income Concept
2003 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
59,459,344
7,155,075
6,746,101
5,886,817
5.845,710
5,364,288
4,878,912
4,285,484
3,787,886
3,102,121
2,308,422
3,780,633
2,007,317
1,148,100
737,114
1,210,388
466,485
220,655
348,508
80,475
33,729
47,910
11,109
6,105
127,160
9.546
10,013
8,349
7,113
6.548
5,724
5.583
5.885
4,185
3,829
7,114
5,288
3.442
2.667
6.532
3.690
2.669
6.933
3,447
2,091
5,389
3.149
7.975
59,459,344
6,794,875
6,583,778
6,464,652
6,283,794
5,336.413
4.789.337
4.116.786
3.562.507
2,773.502
2.255.091
3.659.868
2.086.281
1.200.974
784,058
1,332,163
545,569
271,026
416,511
94,086
37,836
52,799
11,292
6,146
127,160
9,572
9,847
9,926
8,362
6,705
7,037
4,527
4,946
3,680
3,724
5,680
4,898
3,486
2,639
6,603
3,719
2,566
7,070
3,478
2,133
5,423
3,151
7,891
30,475,097
3,676,515
3,143,442
2,539,374
2,424,785
2,401,322
2,248,221
2,007.681
1,925,421
1,651,112
1,342,087
2.321.166
1.354.216
836.196
563.540
963,016
394,037
198,255
315,791
75,085
31,650
45,414
10,791
5,978
115,141
5,315
5,169
4,615
4,175
4,593
4,589
3,982
4,430
3,958
2,868
7,374
5,276
3,752
3,102
7,707
4,843
3,295
8,824
3,964
2.544
6.810
3.907
10.049
30,475,097
3.481.534
3.037.660
2.882.340
2.653.765
2.349.215
2.271,579
1,878,516
1,763,647
1,483,250
1,268,392
2,205,357
1,400,348
884,042
602,959
1.051,732
457,637
242,141
369,108
89,208
35,492
50,187
10,967
6,022
115,141
Under $10 000
5,320
$10 000 under $20 000
5.259
$20 000 under $30 000
5,772
$30 000 under $40 000
5,175
$40 000 under $50.000
4,945
$50 000 under $60.000
4,731
$60,000 under $70,000
3,845
$70,000 under $80,000
3,740
$80 000 under $90,000
3,632
$90 000 under $100,000
3.240
$100 000 under $125 000
5,878
$125 000 under $150 000
4,861
$150 000 under $175 000
3,596
$175 000 under $200 000
3,031
$200 000 under $300 000
7,622
$300 000 under $400 000
4,721
$400 000 under $500 000
3,364
$500 000 under $1 ,000,000
8,997
$1 .000.000 under $1 ,500.000
4,054
$1 500 000 under $2 000 000
2,549
$2 000 000 under $5 000 000
6,891
$5 000 000 under $10.000,000
3,894
$10,000,000 and over
10,023
Footnotes at end of table
16
Individual Returns 2003
Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 2003"Continued
[All figures are estimates based on samples-money amounts are in millions of dollars]
Business or profession net income less loss
Sales of capital assets
Size of
2003 Adjusted Gross Income
1979 Income Concept
2003 Adjusted Gross Income
1979 Income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Arrxjunt
Number of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
19,415,648
3,679,177
3,033,650
2,179.392
1,775.019
1.550,603
1,349,006
1,067,390
955,715
749,445
548,995
880.987
475.489
297.236
193.821
353.435
130.348
61.692
90.054
19.985
8.020
11.733
2.818
1.636
229,655
5.714
22.462
16.328
14.658
12.147
12.019
10.373
11.073
10.460
8.031
17.623
12.631
11.940
8.405
20.482
10.552
5.778
10.456
3.113
1.263
2,433
953
761
19.415,648
3,410,940
2,955,225
2,303,568
1.825.249
1,595,866
1,351,214
1,068,838
952,105
681,363
558,276
892,390
509,530
312,284
214,889
396,114
152.059
77,313
108.888
23.273
8.876
12.876
2.860
1.653
229.655
3.172
19.347
15.391
13.792
11.159
12,590
10,686
9,424
8,169
7,861
18.722
13.057
12.198
8.829
23.758
12.379
7.141
12.510
3.645
1.484
2.594
968
777
22,985,058
2.992.744
2.156.118
1.777.325
1.689.877
1.732.507
1.584.031
1.394.538
1,459.073
1.215.883
957.178
1.774.127
1.100.061
714.027
481.726
906.769
379.118
188.346
311.514
75.404
31.862
46,026
10,803
6.001
294,354
4.038
318
1.041
1.102
1.391
2.196
2.534
3,411
3,092
3.474
8.446
8.445
7.711
6.204
20.496
15.101
11.038
32.172
17,930
11.760
35.150
23.075
74.231
22,985,058
2.863.263
2.097.824
1.989.997
1.838.517
1.735.135
1.550.413
1.372.726
1.295.887
1.077.646
916.024
1.667.028
1,157.760
732.092
518.550
965.056
428.536
227.064
360.023
88.115
35.659
50.721
10,983
6.043
294,354
Under $10,000
4.534
$10 000 under $20 000
260
S20 000 under $30,000
1.240
$30 000 under $40,000
1.663
S40 000 under $50 000
1.735
$50 000 under $60 000
2.935
$60 000 under $70 000
3.304
$70 000 under $80,000
2.679
$80 000 under $90 000
3.068
$90 000 under $100,000
3.487
$100 000 under S125 000
7.283
$125 000 under $150 000
8.410
$1 50 000 under $1 75 000
7.003
$1 75 000 under $200 000
6.219
$200 000 under $300,000
20,095
$300,000 under $400,000
14,189
$400 000 under $500 000
11,257
$500 000 under $1 000,000
32.244
$1 000 000 under $1 500 000 - ..
17.901
$1 500 000 under $2 000 000
11.906
$2 000 000 under $5 000 000
35,676
$5 000 000 under $10 000 000
23.078
$10,000,000 and over
74.189
Rents, royalties, and farm rental net income less loss
Partnership and S corporation net income less loss
Size of
2003 Adjusted Gross Income
1979 Income Concept
2003 Adjusted Gross Income
1979 income Concept
income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
9,563.619
1.002.314
1.040.687
908.890
894.354
813,091
764,870
652,414
623.797
473.280
382.613
689.184
391.106
190.123
130.170
252.700
119.660
61.442
108.221
27.486
11.715
18.096
4,559
2.848
29,227
-1,343
845
588
110
-319
60
722
136
928
725
2,171
1,399
1,903
1.345
4,606
2,520
1,607
4,476
1,808
929
2.107
911
992
9,563,619
952.503
1.000.884
999.082
953.452
850.608
740.302
645.057
572.508
420.467
376.549
660.346
383.414
207.586
131.476
275.595
132.427
70.638
118.225
33.268
12.448
19.295
4.637
2.854
29,227
-1.401
670
940
264
291
4
695
87
657
920
1.443
1.987
1.791
909
4.683
2.264
1.768
4.429
1.862
941
2.120
900
1.004
7.006,580
693.853
450.889
477.372
441.755
459.196
458.878
417.499
385.628
320.791
270.902
592.459
387.744
271.733
198.206
461.912
233.698
122.699
224.172
58.247
25.978
38,224
9.303
5.442
254,057
-33.373
26
742
1.466
2.192
3.335
3.447
2.981
3.023
3.120
10.347
9.003
8.945
7.336
27.509
22.535
15,513
46,740
23.284
15.057
35.145
17.944
27.739
7.006,580
668,595
428,549
492,641
468.864
464,087
464.315
386.078
361.857
304.348
269.629
575.873
396,674
275,049
207.946
469.222
243.273
139.591
242.605
63.444
27.779
41.266
9.427
5,467
254,057
-33,438
$10 000 under $20 000
-62
$20 000 under S30 000
755
$30 000 under $40,000
1,252
$40 000 under $50.000
1,934
$50 000 under $60,000
3,074
$60 000 under $70,000
3.236
$70 000 under $80,000
2.906
$80 000 under $90,000
3.324
$90 000 under $100,000
2.806
$100 000 under $125 000
9.572
$125 000 under $150 000
8.572
$150 000 under $175 000
7.825
$175 000 under $200 000
7.440
$200 000 under $300 000
25.727
$300 000 under $400 000
22.439
$400 000 under $500 000 . .
16.755
$500 000 under SI 000 000
48.698
SI 000 000 under SI 500.000
24.035
$1 500 000 under $2 000 000
15.482
$2 000 000 under S5 000 000
35.864
S5 000 000 under $10 000 000
17.985
$10,000,000 and over
27.876
Footnotes at end of table
Introduction and Changes in Law
17
Table B--AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 2003--Continued
[All figures are estimates based on samples-money amounts are in millions of dollars]
Size of
income
AH returns, total
Under $10.000
$10,000 under $20.000
$20,000 under $30,000
$30,000 under $40.000
$40,000 under $50.000
$50,000 under $60.000
$60,000 under $70.000
$70,000 under $80.000
$80,000 under $90,000
$90,000 under $100.000
$100,000 under $125.000
$125,000 under $1 50.000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000 ,
$500,000 under $1 ,000,000
$1 ,000,000 under $1 .500.000....
$1 .500.000 under $2,000,000...
$2,000,000 under $5.000,000....
$5,000,000 under $10,000,000..
$10,000,000 and over
Nondeductible passive losses
2003 Adjusted Gross Income
Number of
returns
(33)
1,390,661
126,912
48,402
70,584
73.668
54,804
69,552
44,957
57,462
55,870
41,817
96,940
109.425
105.352
90.047
150,361
65,960
36,236
56,246
14,378
6,665
10,499
2,799
1,725
Arrxjunt
(34)
17,722
2,715
497
474
343
251
513
375
379
281
433
799
1,442
810
724
1,902
941
638
1,194
477
295
843
477
919
1979 Income Concept
Number of
returns
(35)
1,390,661
151,682
53,650
77,067
69.034
63.284
58.740
47.505
58.539
37.798
40.514
103.256
103.318
101.302
75.872
142.811
68.159
35.598
63.803
15.338
6.759
11.138
2.794
1.701
(35)
17,722
6.627
285
300
214
228
358
322
297
267
237
611
836
794
651
1.287
733
404
983
432
225
598
323
707
Estate and trust net income less loss
2003 Adjusted Gross Income
Number of
returns
(37)
532,533
62.622
38.253
45.731
35.810
37.951
35.302
18.686
27.497
30.992
20.505
40.863
34.317
15.901
10.986
26.762
15.208
6.527
15.421
4.804
2.147
4.069
1.217
963
Amount
(38)
12,415
-70
181
237
210
271
207
207
230
227
183
718
346
437
289
954
608
235
1,715
702
423
1,481
890
1.734
1979 Income Concept
Number of
returns
(39)
532,533
63,371
37,154
56,227
46,948
37,434
23,229
22,533
27,165
18,770
21,658
38,524
33,855
13,538
10,860
27,825
15,499
6,842
16,911
5,395
2,387
4,227
1,219
962
(40)
12,415
-82
191
256
297
254
190
267
184
80
305
641
430
374
309
820
661
239
1.743
740
436
1,443
899
1,740
Size of
income
All returns, total
Under $10,000
$10,000 under $20,000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90.000
$90,000 under $100.000
$100,000 under $125.000
$125,000 under $150,000 ,
$150,000 under $175.000
$175,000 under $200.000
$200,000 under $300.000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000. ..
$1,500,000 under $2.000.000...
$2,000,000 under $5.000.000...
$5,000,000 under $10.000.000..
$10,000,000 and over
Pensions and annuities in AGI'
2003 Adjusted Gross Income
Number of
returns
("1)
26,403.205
2.667.611
4,816.499
3.452.109
2.833.054
2.512.012
2.129.015
1.640.440
1.450.210
1.170.894
819.328
1.189.644
599.709
330.321
218,040
301,359
110,506
47,971
75,456
17,138
7,392
10.525
2.508
1.463
(42)
461,267
13,733
46,778
44,925
44,788
43,952
40,439
35,879
34,964
28,873
22,223
34,185
21,955
12,248
9,246
13,608
4,651
2,206
3,894
1,037
500
709
250
225
Pensions and annuities'
Total statutory adjustments
1979 Income Concept
2003 Adjusted Gross Income
Number of
returns
(43)
28,568,799
2,528.340
4,806.823
4,113,173
3,373.648
2.635.411
2.160.124
1.579.850
1.393.532
1.122.127
852.166
1.340.926
767.838
476.627
333.537
511.152
223.177
111.648
163.648
37.561
13.526
18.569
3.468
1.927
Number of
returns
(44)
(45)
686,369
14,016
47.302
57.747
59.436
50.945
46.258
37,125
35,141
27,646
23,733
44,851
31,726
26,641
19,840
43.067
27.788
18.060
38.073
16.094
6.354
12.010
1.420
1.094
30,382,069
3,904.160
3.964.781
3,454,250
3,094,410
2,868,710
2,450.786
1.862.265
1.649.762
1,442,754
1,155,206
1,928,719
807,674
424,520
282,236
498,919
218.905
105,161
173,775
42,004
17,798
25.582
6.225
3.468
Amount
(46)
87,576
4,735
5,700
6,031
5,946
5,973
5,344
4,364
4,449
4,317
3,659
7,660
4,491
3,450
2,707
6,879
3,725
1.945
3.673
1.054
454
668
192
159
1979 Income Concept
Number of
returns
(47)
16,138,939
316.491
804.914
1.444.259
1.749.679
1.776.119
1 .700.367
1 .550.065
1.475.091
1,117.828
886,026
1 ,396.326
695.387
369.442
245.230
345.594
115.376
52.844
74.654
11.414
4,080
5,949
1,243
560
(48)
73,170
2,464
4,164
7,182
7.402
7.525
6.040
5.623
5.479
4.438
3,256
5,674
3,438
2,124
1,561
2,660
1,233
605
1,266
331
153
301
143
109
Footnotes at end of table
18
Individual Returns 2003
Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979
Income Concept, 2003--Continued
[All figures are estimates based on samples-money amounts are in millions of doilars]
Size of
income
Total itemized deductions
2003 Adjusted Gross Income
Number of
returns
Amount
1979 Income Concept
Number of
returns
Taxable income
2003 Adjusted Gross Income
Number of
returns
Arrwunt
1979 Income Concept
Number of
returns
All returns, total
UnderSIO.OOO
$10,000 under $20,000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400.000
$400,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000.,.
$1 ,500,000 under $2,000,000, . , .
$2,000,000 under $5.000.000...
$5,000,000 under $10.000.000,.
$10,000,000 and over
(49)
(50)
(51)
(52)
(53)
(54)
(56)
(56)
43,949,591
988,786
2,366,752
3,458,904
4.449,065
4,501,574
4,356.717
3,997,826
3,814,314
3,171,893
2,456.189
3,977,567
2.090,169
1,194,945
753,743
1,205,426
457,729
213,446
329,147
73,232
30,700
44.803
10.709
5.955
901,865
14,284
29,929
44,766
58,796
63,813
68,079
66,131
66,822
60.153
50,227
91,581
55.639
36,107
25,490
47,836
23,146
13.334
28.295
10,506
6,008
14,087
7,806
19,030
43,921,885
1,047.740
2.457.017
3.889.758
4.584.673
4.464.356
4.172.995
3.823.788
3.637.045
2.875.075
2,328.451
3.816.719
2.156.470
1.217.284
785.736
1.308.969
516.836
259.738
391.133
87.554
34.485
49.216
10.858
5.988
855,446
14.015
28.204
46.817
55.861
59.186
61.900
60.196
61,090
51,565
45,188
83,161
54,135
34,599
24,695
47,871
23,784
14.405
29.809
10.770
6.193
14.261
7.843
18.897
101,392,812
5,692,486
16.126.280
17.248.402
13.724,586
10,356,679
8,158,782
6,352,529
5,258,082
4,097,575
2,979,967
4,484,629
2,299,165
1,283,322
797.249
1.282.928
486.571
227.148
355.526
81.525
33.949
48.175
11.151
6.105
4,200,218
9,165
91,290
204,906
273,848
286,911
291,115
276,324
271,567
243,917
201,832
363,671
237,018
159,062
116,121
251,533
143,455
87,863
212,836
88,369
52,504
128,219
68,514
140,180
101,392,812
5,662,760
16,035,308
17,950,607
14,110,368
10,257,798
7,902,314
6,086,364
4,990,477
3,730,965
2,855,438
4,356,512
2,371,861
1,344,974
849,937
1,410,531
568,080
278,847
424,350
97,131
37,774
52.948
11.325
6.146
4,200,218
10.119
91.560
217,831
292,589
297,135
290,188
269,260
259,168
223,130
192,703
345,824
236,366
156,746
115,436
252,865
146,989
94,281
222,684
91,740
53,582
130,850
68,826
140,347
Size of
income
Total tax credits
Total income tax
2003 Adjusted Gross Income
Number of
returns
1979 Income Concept
2003 Adjusted Gross Income
Number of
returns
Number of
returns
Amount
1979 Income Concept
Number of
returns
Amount
All returns, total
Under$10,000
$10,000 under $20,000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100.000
$100,000 under $125.000
$125,000 under $150.000
$150,000 under $175.000
$175,000 under $200.000
$200,000 under $300.000
$300,000 under $400.000
$400,000 under $500.000
$500,000 under $1 .000.000
$1 ,000.000 under $1 .500.000,...
$1,500,000 under $2.000.000....
$2,000,000 under $5.000.000,,,.
$5,000,000 under $10.000.000,,
$10,000,000 and over
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
41,091,029
1,065,701
5,419,481
7,778,264
5,509.367
4,643,842
3,350,620
2,924,490
2,516,662
2,092,625
1,473,659
2,045,535
768,231
352,027
219,991
397,842
169,320
91,586
165,001
44,901
19,386
30,289
7,681
4,528
41,996
91
1,625
5,265
5,003
4,932
4,031
3,670
3,206
2,754
1,728
2,372
674
377
168
790
564
346
1,131
533
335
895
486
1,019
41,091,029
1,043,408
5,365,521
7,909,851
5,575,276
4,559,722
3,383,685
2,875,650
2,477,941
1,938,781
1,399,318
2,030,323
835,891
399,384
246,856
442,960
194,033
109,109
185,334
50,757
21,771
33,117
7,777
4,564
41,996
103
1,621
5,318
5,066
4,834
3,992
3,591
3,187
2,563
1,640
2,288
714
370
240
813
538
518
1,248
579
335
929
489
1,022
88,921,904
4,956,686
12,347,028
12,187,319
11,856.081
9.668.366
7.963.729
6.270.036
5.227.837
4.075.665
2.973.777
4.482.868
2.296.864
1.283.855
798.176
1.282.929
486.553
227,304
355,750
81,588
33,984
48,235
11.160
6.114
748,017
932
8,155
19,310
29,738
34,635
38,107
37,134
37,081
35,004
31,183
61,653
44,732
31,961
24,996
59,183
37,474
24,054
60,181
25,551
15,316
36,905
19,314
35.417
88,921,904
4,943,645
12,311,462
12,878,463
12,206,944
9,602,036
7,695,815
5,998,978
4,954,501
3,708,443
2,845,170
4,342,463
2,364,004
1,343,121
848,382
1,407,925
564,874
278,779
422,426
97,152
36,826
53,002
11,339
6,152
748,017
1,107
8,206
20,824
32,520
36,343
38,098
36,352
35,694
32,257
29,848
58,565
44,165
31,278
24,397
58,531
37,681
25,261
62,379
26,419
15,608
37,594
19,429
35,462
' Individual Retirement Arrangements are included in the calculation of "Pensions and annuities,"
NOTE; Detail may not add to totals because of rounding.
Introduction and Changes in Law
19
that would be consistent over several years, and
would allow comparisons both before and after
the major tax legislation of the 1980's.
The result was a retrospective income
definition known as the 1979 Income Concept,
reflecting a base period from 1979 through 1986.
It was calculated using only data available from
Individual income tax returns. By using the
same income items in the calculation each year,
its definition was consistent throughout the base
years. In addition, this retrospective income
definition could be used in future years to
compare income by continuing to include the
same components that were common to all years.
The calculation of the 1979 Income Concept
is shown in Figure 3. Several items partially
excluded from AGI for the base years were fully
included in this new income measure, the largest
of which was capital gains. The full amount of
all capital gains, as well as all dividends and
unemployment compensation, was included in
the income calculation. Total pensions,
annuities, IRA distributions, and roll-overs were
added, including the non-taxable portions that
were excluded from AGI. Social security
benefits were omitted because they were not
reported on tax returns until 1984. Also, any
depreciation in excess of straight-line
depreciation, which was subtracted in computing
AGI, was added back.
Deductions that could be subtracted in the
calculation of the 1979 Income Concept were
limited to employee business expenses, alimony
paid, and moving expenses. These same items
were also subtracted in computing AGI until
1987 when unreimbursed business expenses and
moving expenses were changed from
adjustments to itemized deductions. Starting in
1994, moving expenses were once more made an
adjustment to income. The amounts reported for
employee business expenses by taxpayers who
itemized deductions were subtracted in the
calculation of the 1979 Income Concept.
Taxpayers who did not itemize deductions,
however, could not claim this expense (as well as
moving expenses prior to 1994). For this reason,
the deduction for these two expenses beginning
in 1987 is not completely comparable to that for
previous years.
Comparison of AGI with 1979 Income
Concept
The Tax Reform Act of 1986 (TRA 86) made
extensive changes to the calculation of AGI
beginning with 1987. These changes made
necessary a revision of the calculation of the
1979 Income Concept, in order to make tax years
beginning with 1987 comparable to the base
years, 1979 through 1986. The law changes
limited the deduction of passive losses and
eliminated unreimbursed employee business
expenses and moving expenses as "adjustments"
(moving expenses changed back for 1994) in
figuring AGI beginning with Tax Year 1987.
Since passive losses had been fully deductible
for both income measures prior to 1987, the
disallowed passive losses had to be deducted in
the 1979 Income Concept calculation for tax
years after 1986.
Some income items, such as capital gains,
that had been partially excluded from AGI under
prior law were fully included. The new law also
eliminated or restricted some deductions.
Therefore, if AGI is used to measure income,
comparisons between 1986 income and tax data
with that for years after 1 986 are misleading. A
more accurate comparison can be made using the
1979 Income Concept because it measures
income in the same way for all years. Table B
shows total income and selected tax items for
2003 using AGI and the 1979 Income Concept,
classified by size of 2003 AGI.
Before TRA 86 became effective, a
comparison of income measured by AGI with
that measured by the 1979 Income Concept
showed significant differences at income levels
of $200,000 or more. But, with the elimination
of preferential treatment of various income items
by TRA 86, such as the exclusion of a portion of
capital gains, much of the difference
disappeared. Under tax law prior to 1987, the
capital gains exclusion accounted for the largest
difference at the higher income levels between
the two income measures. For 2003, 1979
20
Individual Returns 2003
Concept income was 2.2 percent higher than
income as calculated using AGI. This difference
was primarily attributed to the inclusion of more
than $225.1 billion in nontaxable pensions and
annuities (including IRA distributions) in the
1979 Income Concept.
Income for all returns, using the 1979 Income
Concept, increased 2.7 percent for 2003; income
for the $200,000 and above group increased 6.6
percent, after decreasing 8.5 percent for 2002.
Total income tax for all returns decreased 6.1
percent; and total income tax reported for the
$200,000 and above income group decreased 3.2
percent for 2003, following a decrease of 11.5
percent for 2002.
The average tax rates (income tax as a
percentage of total income) for each income
class and both income concepts for years 1986
through 2003 are shown in Figure 4.
For the population as a whole, average tax rates
for 2003 (based on the 1979 Income Concept)
were 1.1 percentage points lower than those for
2002. Between 1986 and 2003, the average tax
rates declined in all income categories below
$1,000,000. The $1,000,000 or more income
category showed an increase in average tax rates
between 1986 and 2003 of 1.9 percentage points.
Although the average tax rate for 2003 was
calculated using a lower maximum marginal tax
rate of 35.0 percent for 2003 compared to 50
percent for 1986, it was calculated on income
that included all capital gains (long-term gains
could be partially excluded from income for
1986). However, average tax rate declined in
the category for 2003 by 3.3 percentage points.
Introduction and Changes in Law
21
Figure 4--Total Income Tax as a Percentage of Adjusted Gross Income and the
1979 Income Concept, 1986-2003
Size of
Total income tax as a percentage of adjusted gross income
2003 AGI
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
All returns, total
14.8
4.3
7.8
10.6
12.2
13.8
15.5
16.9
18.7
19.9
20.8
23.1
25.2
28.0
29.3
31.1
33.7
36.2
38.4
40.2
13.3
4.0
6.8
9.4
10.6
11.8
13.5
15.1
16.5
17.8
18.8
20.1
21.8
23.0
23.9
25.8
27.0
28.2
29.0
28.6
13.4
4.0
6.5
9.3
10.9
11.6
13.2
14.5
15.6
16.6
17.4
18.8
20.3
21.6
22.5
23.7
24.0
24.1
24.6
25.0
13.3
3.8
6.4
9.3
10.9
11.5
12.9
14.2
15.3
16.2
17.3
18.4
19.8
21.1
21.8
22.8
23.6
23.9
24.0
24.2
13.1
3.7
6.1
9.1
10.6
11.4
12.4
13.8
14.9
15.8
16.6
17.5
19.2
20.4
21.1
22.6
23.7
23.6
24.0
24.1
12.9
3.5
5.5
8.7
10.5
11.0
12.1
13.2
14.4
15.4
16.0
17.3
18.6
19.8
21.0
22.7
24.3
24.9
25.7
26.2
13.1
3.2
5.1
8.4
10.2
10.8
11.6
12.9
14.0
15.0
15.9
16.9
18.7
19.6
20.7
22.9
24.4
25.3
26.0
26.8
13.5
3.0
4.9
8.2
10.1
10.7
11.5
12.7
13.9
15.1
15.7
17.0
18.6
19.7
21.2
23.8
26.9
28.4
30.0
31.2
13.7
3.0
4.8
8.1
10.0
10.8
11.4
12.6
13.8
14.9
15.9
17.0
18.6
19.9
21.4
23.9
26.9
28.6
30.2
31.1
14.0
3.0
4.7
7.9
9.8
10.7
11.4
12.5
13.6
14.6
15.8
16.9
18.3
19.9
20.9
23.8
26.8
28.7
30.2
31.4
14.5
3.1
4.6
7.7
9.7
10.8
11.3
12.3
13.6
14.6
15.4
16.7
18.4
19.8
20.9
23.4
26.6
28.2
30.1
30.8
14.7
3.2
4.3
7.6
9.6
10.7
11.3
12.1
13.4
14.4
15.2
16.5
17.7
19.3
20.5
22.9
26.1
27.4
29.0
28.8
14.6
2.9
4.3
6.8
8.8
10.0
10.7
11.4
12.6
13.5
14.8
16.0
17.7
18.8
20.0
22.4
25.4
26.9
28.2
27.5
15.0
3.0
4.1
6.7
8.6
9.8
10.6
11.2
12.4
13.5
14.5
15.8
17.6
19.0
20.0
22.4
25.4
26.7
28.4
27.9
15.4
3.3
4.1
6.5
8.5
9.8
10.6
11.2
12.1
13.5
14.4
15.8
17.4
18.6
19.9
22.4
25.0
26.6
28.3
27.7
14.4
2.4
3.4
5.9
8.0
9.4
10.2
10.8
11.6
12.9
13.7
15.2
16.8
18.2
19.1
21.6
24.7
26.1
28.1
28.3
13.2
2.3
2.6
4.7
6.7
8.1
9.2
9.6
10.6
11.6
12.7
14.2
16.0
17.3
18.4
21.0
24.2
25.7
27.9
28.5
12.1
2.1
2.4
4.2
6.1
7.4
8.5
9.0
9.4
10.1
11.0
12.4
14.2
15.4
16.8
19.2
22.4
23.8
24.9
24.8
Under $10,000
$10 000 under $20,000
$20 000 under $30 000
$30 000 under $40 000
$40,000 under $50,000
$50 000 under $60.000
$60 000 under $70 000
$70 000 under $80 000
$80 000 under $90 000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $ 1 ,000,000. .. .
$1 000,000 or more
Size of
Total income tax as a percentage of 1979 Income Concept
2003 Income
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
13.3
4.9
7.6
10.0
11.6
12.6
13.8
14.9
15.8
16.7
16.8
18.3
19.0
19.3
20.3
22.6
22.6
23.4
23.7
21.4
13.1
4.2
6.7
9.3
10.7
11.7
13.4
15.0
16.2
17.5
18.1
19.3
20.6
21.2
22.5
23.8
24.5
26.5
26.7
26.8
13.3
4.4
6.5
9.3
10.7
11.7
13.2
14.5
15.4
16.1
17.1
18.0
19.6
20.6
21.6
22.3
22.6
23.2
23.5
24.5
13.2
4.3
6.4
9.3
10.9
11.5
12.9
14.2
15.2
16.2
16.8
17.7
18.8
20.0
20.7
21.5
21.9
22.7
22.0
23.2
13.0
4.3
6.1
9.1
10.7
11.5
12.5
13.8
14.6
15.5
16.1
16.9
18.0
19.1
20.0
21.4
21.5
22.3
21.7
23.2
12.7
4.0
5.5
8.7
10.5
11.1
12.0
13.2
14.2
15.1
15.5
16.6
17.3
18.3
18.6
20.5
21.6
23.0
23.5
25.2
12.8
3.5
5.1
8.3
10.2
10.9
11.6
12.9
13.7
14.6
15.2
16.2
17.2
17.8
19.0
20.2
21.6
21.4
22.6
26.1
13.3
3.2
4.8
8.2
10.2
10.8
11.6
12.7
13.7
14.7
15.3
16.3
17.7
18.0
19.1
21.4
23.5
25.4
26.3
29.5
13.5
3.2
4.8
8.1
10.1
11.0
11.6
12.7
13.6
14.6
15.4
16.3
17.4
18.5
19.4
21.5
23.7
24.8
26.1
30.1
13.8
3.1
4.7
7.9
10.1
11.0
11.6
12.5
13.6
14.4
15.5
16.2
17.4
18.1
19.2
21.5
23.7
25.1
26.7
30.4
14.3
3.2
4.6
7.8
10.0
11.1
11.6
12.5
13.5
14.5
15.2
16.1
17.3
18.4
18.9
21.3
23.1
25.0
27.1
29.8
14.5
3.4
4.4
7.6
9.8
11.0
11.5
12.4
13.3
14.2
15.2
16.0
16.7
18.2
18.8
20.4
24.0
24.3
26.1
27.5
14.2
3.1
4.2
6.9
9.1
10.3
11.0
11.4
12.6
13.3
14.5
15.2
16.6
17.1
18.1
19.4
21.5
22.6
24.3
26.2
14.6
3.2
4.1
6.8
8.9
10.1
10.9
11.4
12.4
13.4
14.0
15.4
16.6
17.5
18.4
19.9
21.3
23.2
24.0
26.1
15.0
3.6
4.0
6.6
9.0
10.2
10.9
11.5
12.3
13.4
14.2
15.4
16.6
17.5
18.0
20.2
21.7
21.5
24.3
26.0
14.1
2.9
3.4
6.1
8.4
9.9
10.6
11.1
11.8
12.9
13.6
14.9
16.2
17.0
17,8
19.5
21.3
22.2
24.2
27.0
12.9
3.0
2.6
4.8
7.1
8.5
9.5
9.8
10.8
11.5
12.7
13.8
15.2
15.9
16.8
18.5
20.5
21.8
23.7
26.7
11.8
2.8
2.4
4.4
6.5
7.8
8.7
9.1
9.5
10.1
11.0
12.0
13.6
14.3
15.3
17.1
19.2
20.2
21.7
23.4
Under $10 000
$10,000 under $20,000
$20 000 under $30 000
$30 000 under $40 000
$40,000 under $50,000
$50 000 under $60,000
$60 000 under $70 000 . .
$70 000 under $80 000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125,000
$125,000 under $150,000
$150,000 under $175,000
$175,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $1,000,000....
$1 ,000,000 or more
Section 2
Description of
the Sample
This section describes the sample design and
selection, the method of estimation, the sampling
variability of the estimates, and the methodology of
computing confidence intervals.
Domain of Study
The statistics in this report are estimates from a
probability sample of unaudited Individual Income
Tax Returns, Forms 1040, 1040 A, and 1040EZ
(including electronic returns) filed by U.S. citizens
and residents during Calendar Year 2004.
All returns processed during 2004 were
subjected to sampling except tentative and amended
returns. Tentative returns were not subjected to
sampling because the revised returns may have been
sampled later, while amended returns were excluded
because the original returns had already been
subjected to sampling. A small percentage of
returns were not identified as tentative or amended
until after sampling. These returns, along with
those that contained no income information, were
excluded in calculating estimates. This resulted in a
small difference between the population total
(131,291,334 returns) reported in Table C and the
estimated total of all returns ( 1 30,423,626) reported
in other tables.
The estimates in this report are intended to
represent all returns filed for Tax Year 2003. While
about 98 percent of the returns processed during
Calendar Year 2004 were for Tax Year 2003, the
remaining returns were mostly for prior years, and a
few for non-calendar years ending during 2004 and
2005. Returns for prior years were used in place of
2003 returns received and processed after December
31, 2004. This was done based on the assumption
that the characteristics of returns due, but not yet
processed, can best be represented by the returns for
previous income years that were processed in 2004.
Sample Design and Selection
The sample design is a stratified probability
sample, in which the population of tax returns is
classified into subpopulations, called strata, and a
sample is randomly selected independently from
each stratum. Strata are defined by:
1 . Nontaxable (including no alternative minimum
tax) with adjusted gross income or expanded
income of $200,000 or more.
2. High combined business and farm total receipts
of $50,000,000 or more.
3. Presence or absence of special Forms or
Schedules (Form 2555, Form 1116, Form 1040
Schedule C, and Form 1040 Schedule F).
4. Indexed positive or negative income. Sixty
variables are used to derive positive and
negative incomes. These positive and negative
income classes are deflated using the Chain-
Type Price Index for the Gross Domestic
Bonnye Walker, Valerie Testa, andJana Scali designed the sample and prepared the text and tables in this section
under the direction ofYahia Ahmed, Chief, Mathematical Statistics Section, Statistical Computing Branch.
23
24
Individual Returns 2003
Product to represent a base year of 1991. (See
footnote 1 for details.)
5. Potential usefulness of the return for tax policy
modeling. Thirty-two variables are used to
determine how usefiil the return is for tax
modeling purposes.
Table C shows the population and sample count
for each stratum after collapsing some strata with
the same sampling rates. (See references 1 and 2
for details.) The sampling rates range from 0.05
percent to 100 percent.
Tax data processed to the IRS Individual Master
File at the Enterprise Computing Center at
Martinsburg during Calendar Year 2004 were used
to assign each taxpayer's record to the appropriate
stratum and to determine whether or not the record
should be included in the sample. Records are
selected for the sample either if they possess certain
combinations of the four ending digits of the social
security number, or if their ending five digits of an
eleven-digit number generated by a mathematical
transformation of the SSN is less than or equal to
the stratum sampling rate times 100,000. (See
reference 3 for details.)
Data Capture and Cleaning
Data capture for the SOI sample begins with the
designation of a sample of administrative records.
While the sample was being selected, the process
was continually monitored for sample selection and
data collection errors. In addition, a small
subsample of returns was selected and
independently reviewed, analyzed, and processed
for a quality evaluation.
The administrative data and controlling
information for each record designated for this
sample was loaded onto an online database at the
Cincinnati Submission Processing Center.
Computer data for the selected administrative
records were then used to identify inconsistencies,
questionable values, and missing values as well as
any additional variables that an editor needed to
extract for each record. The editors use a hardcopy
of the taxpayer's return to enter the required
information onto the online system.
After the completion of service center review,
data were further validated, tested, and balanced.
Adjustments and imputations for selected fields
based on prior year data and other available
information were used to make each record
internally consistent. Finally, prior to publication,
all statistics and tables were reviewed for accuracy
and reasonableness in light of provisions of the tax
law, taxpayer reporting variations and limitations,
economic conditions, and comparability with other
statistical series.
Some returns designated for the sample were not
available for SOI processing because other areas of
IRS needed the return at the same time. For Tax
Year 2003, 0.04 percent of the sample returns were
unavailable.
Method of Estimation
Weights were obtained by dividing the
population count of returns in a stratum by the
number of sample returns for that stratum. The
weights were adjusted to correct for misclassified
returns. These weights were applied to the sample
data to produce all of the estimates in this report.
Sampling Variability and Confidence
Intervals
The sample used in this study is one of a large
number of samples that could have been selected
using the same sample design. The estimates
calculated from these different samples would vary.
The standard error (SE) of an estimate is a measure
of the variation among the estimates from the
possible samples and, thus, is a measure of the
precision with which an estimate from a particular
sample approximates the average of the estimates
calculated from all possible samples.
The standard error may be expressed as a
percentage of the value being estimated. This ratio
is called the coefficient of variation (CV). Tables
1 .4 CV, 2. 1 CV, and 3.3 CV contain estimated CV's
for the estimates included in Tables 1 .4, 2. 1 , and 3.3
of this report.
The sample estimate and an estimate of its
standard error permit the construction of interval
estimates with prescribed confidence that the
interval includes the population value. If all
possible samples were selected under essentially the
same conditions and an estimate and its estimated
standard error were calculated from each sample,
Description of the Sample
25
then:
1. About 68 percent of the intervals from one
standard error below the estimate to one standard
error above the estimate would include the
population value. This is a 68 percent
confidence interval.
2. About 95 percent of the intervals from two
standard errors below the estimate to two
standard errors above the estimate would include
the population value. This is a 95 percent
confidence interval.
For example, from Table 1.4, the estimate for
State Income Tax Refunds, X, is $23,425 billion,
and its related coefficient of variation, CV(X), is
0.85 percent. The standard error of the estimate,
SE(X), needed to construct the confidence interval
estimate, is:
SE (X) = X . CV(X)
= ($23,425 X 10^) •(0.0085)
= $0,199 billion
The p percent confidence interval is calculated
using the formula:
X ± z •SE(X)
where z takes the value 1, 2, or 3 when p is 68, 95,
or 99, respectively. Based on these data, the 68
percent confidence interval is from $23,226 billion
to $23,624 billion, the 95 percent confidence
interval is from $23,027 billion to $23,823 billion,
and the 99 percent confidence interval is fi-om
$22,828 billion to $24,022 billion.
Table Presentation
Whenever a weighted frequency is less than 3,
the estimate and its corresponding amount are
combined or deleted in order to avoid disclosure of
information for specific taxpayers. (The combined
or deleted data, if any, are included in the
corresponding column totals.) These combinations
and deletions are indicated by a double asterisk
(**). Estimates based on less than 10 sampled
returns are considered to be unreliable. These
estimates are noted by a single asterisk (*) to the
left of the data unless all of the sampled returns are
selected with certainty (at the 100 percent rate).
In the tables, a dash (-) in place of a frequency
or an amount indicates that either no returns in the
population had the characteristic or the
characteristic was so rare that it did not appear on
any of the sampled returns.
Footnote
[1] Indexing of positive and negative income is
done by dividing each by the ratio of the Chain-
Type Price Index for the Gross Domestic
Product for the fourth quarter of 2002 to the
fourth quarter of the base year of 1 99 1 . The
indices were calculated using the Gross
Domestic Product (GDP) Chain-type Price
Index found in the table titles "Quantity and
Price Indexes for Gross Domestic Product" "
released to the public on November 30, 2003 on
the BEA web site ( http://www.bea.doc.gov/ ).
References
[1] Hostetter, S., Czajka, J. L., Schirm, A. L., and
O'Conor, K. (1990), "Choosing the Appropriate
Income Classifier for Economic Tax Modeling,"
in Proceedings of the Section on Survey
Research Methods, American Statistical
Association, 419-424.
[2] Schirm, A. L., and Czajka, J. L. (1991),
"Alternative Designs for a Cross-Sectional
Sample of Individual Tax Returns: the Old and
the New," Proceedings of the Section on Survey
Research Methods, American Statistical
Association, 163-168.
[3] Harte, J.M. (1986), "Some Mathemafical and
Statistical Aspects of the Transformed Taxpayer
Identification Number: A Sample Selection
Tool Used at IRS," Proceedings of the Section
on Survey Research Methods, American
Statistical Association, 603-608.
26
Individual Returns 2003
o
o
CM
o
(0
re
CO
O)
c
a.
E
re
(O
JQ
a.
E
re
CO
TJ
c
re
c
o
3
Q.
O
Q.
to
C
3
X
re
I-
0)
E
o
u
c
15
3
T3
■>
C
0)
E
3
o
O T- -^ If)
o^-ococoococMr-
coincnin-'tcDenr-cocor^'^i^fMro
cnrO'-corocMencjifOcococMCMco'-
T- CD (D 00
■d-i-ino-^r^OTrco
Q> vi
00 T- *- ^_
cj ■r- r>J ^_ CM Tr_ in cm cm
CM ^ CNJ r~ CO r~- ^_ CO co r-- *- in co i^ C7)
Q- c
CN fv.' in
CN to ^" rr cm" T-" ^" ■r-" CN
iri ■^" o '-' o* CO* iri cm' co' co" o" iri iri o m*
E 3
CO 1^
c
(D O
D
CO "
1
'o
S
^ to S o
or^rooicMtoocor^
ooocoi^'T-'r-incocoincor^encMco
3
z
c
■"fT-'TfinTTinh-h-cD
h-cMenoco»-enr--.inr^c7>"tj-cocDT-
-9 ^w
CM ^_ r^_ -^^ ■^_ CO CD "<r N-_
cD h> r- r^ 1- CO CO CN in CO ^_ en cd h-_ cj)
"S c
1- r-' ^'
cm' CO r\j' h-" cri co" T-" en ■>-"
co" co" en cj) cji Lri co* m* o o cm" cd" co' o iri
en 00
»- CM CD in CO to CM
coincMCMcncocnocncM'-cNiTr'-
|8
"- ro "* (O
^_ r^_ h, r^_ <£) (o ^_ o_ o CO ■'J i-
o" co' cj) to" oi co" lri CN CO ^-
CL
CO en
CO CM CN ■■-
cO'-cnor-fOoocD-'t
cO'-cD'T-«roco^r~-f*-f^cJirMLn*:r
cnino)inr^O'^'^i--"^cnoococo
tN 1- CD in o CO in CO o in in o m co co_
N
UJ
O
in
ininmcN-^cTiinocM
0) </)
CO
o-<3-c3iooc:>in(DCDin
Q- c
iri
lri co' lri o" CD lri cm" ■r-' rf" co" co' lri -^t* cm" ^"
E 3
2-
en
£
0)
T3
C
o
.^ 8
s
o"
s
3
CO
(ft
E
o
C
ro
<
w
o
i
0)
o
CO
fO'-OCD'J'^CMCMCM
oc3)int^cjicDTrocMrooomcMinrr
"O
c
inincM'-cM'ij-Oixio
h-TfcOCOCMCMb-CnT-^COOC3)CDCO
o
ra
9 u)
o ^ r^ CD C31 ^_ CO cD_ in
CD CO ■^ in oo o 1^ 1- en r-_^ in o_ o cD_ co_
u.
o
(A
E
ro c
r-' r-' in »-" co" id" c7) '-" cm'
to" h," iC -^f oi r^' o" ■r-' o co" co" '-" "^r" cn" '-"
CDCDCNIinCMCNIOCMCO'^-^''-
■<f ■^ •* CO CD_ co_ in CO TT in ■<-
■^ 3
CO
in
»- CM CD ^ (O oo
o
§8
■ — ■
■^.
■^ CM O
LL
h-'
o cd' lri T^ lri o" cm' *-* T-*
Q.
o
CO CM CM '-
in
cor-o^cN»-<DcDm
■r-cococj)cncor^cMcoininincoco
in
cncncoocoT-oiincD
Tfincncoo'<rcMCMinc3)0<NCMcn
CD
a> w
in
1- CM CO ■>- -^
T- CM'i-'-T-CMCOrOlOTl-CM
3
g- c
^'
o
-C
o
^
E 3
ro o
t^
1
1
1
E
CO "
1
o
ra
IS
o
s
E
3
Li-
6
0)
CM
E
o
U-
o
coh-CMcoor*-fON-»-
COOCOfCMOI^CD'S-CMCDTtCOCO
cO'-co^'-'-c3>cO'-r>-»-incMen
0)
ro
3
3
c
OJOicDOCoinr-CMCN
Q.
E
,o
1
o
9 i2
CD
»-r-cnocDCMincn
c3>cDinoooin»-Trco*-cMCN
U-
■r-" in* -r^ o' cm' cm"
o" o oo' to oo" ■^" en" co" oo" cd" ■v" »-
U
S-
in
T- CM CM rr
oinh~incMcoooi^in-^
o
o
«
to
o "
-a-.
■.- 1- «- CM CM ■■-
•^
<u
CL
X
G.
S
m
c
o
i-
CD
rOl^OOCMCMTj-CNCDO
cnc3)»-CMinTrcnin*-h-«-co''-'5
incMinininr^o^-ocO'-CMOin
E
=
a.
o
(1>
J3
E
S
o"
^CD^-i-OCDOCD'^
oocncMincoincDTCD
1
o
c
"i
ro
o
s
U
3
T3
x:
to
LL
in
IT)
in
E
0} (n
eI
S, 8
S
T- CM CJ) CO o Tt CD in ^ ■^ CO o r^_ r^
^" "C-" co" *-" cm" co' co" co" co' ro* ■<-"
3
o
3
o
LL
ro
1
z
t
CO
%
CM
COr-~»-OC3lT-aDCSIT
incococnr>-'-encDfO'-coh-'<-"5
incocO'-ocDcocooinTrcDOin
ro
c
c
oo
1— CDCDCMOC7)r*-OCM
o
1
1
O
.9 w
CM
COCJlOCOCnCDCD-^lT)
00 r- in tt CD CO "tj- in rr cm en ■'T r-_ f-
ro *-
ro ^
iri
^' en* ■^* en iri co" in*
,-■ h-' cm" r^* o" r-' ■>*' o" co* h-' o o> '-
0)
Q.
2,
Tf
CM in CM r^ in
cooin-^ocNjocMincMco
XI
'^ 8
n
T- ^ ^
CO o CO in ■r- Tt Tj- CM Tf ■^
E
CD
X t.'
O)"
cm" 'J-' <-* co' cm' cm' *-"
ro a;
Q.
""
Z o
E "o
o c
ro
C Q
~~
"o
^
T-cNJCJir-~incMr^^co
■"T"<rcMcnfM'^r^'!l-^-coer)"<j-cocN
CO
ooococDcoo^^in
eocooO'-cocoT-CNCMh-cnr--r~-co
g
a »>
CM
cMini^t-~cor>j'-'^
■.- T- CO CM CO CO o r- en ■r-_ CD ■r-_ CD
Q- c
s
1-" «-' cm" CD r-." cd" co"
Q.
£ 8
o"
(£>
in
CM
i
o
LL
E 3
TO O
in "
CO
'='
o -g
■O ui
o ■"
o 2J
o
E
i
o
u.
LL
^
1-cNor^cnTfi^CMO
(DT-coc7)coor^cj)inr-incDcocNj
^
c
o
(OOOi-CMCD»-tDCM
coocDcocoinTrtD'<a-ixir-.cNr^co
1
O
o „
r--
CM in CM CD in in ^_ CO o
O CO C3) CO ^_ CM O QD CO CM 00_ CO t- CD
1 s
in
cm" ■^' o o" co" -^ »-"
oo" ■^' co' lri o" ■^" o" o o lri o" co" CD co"
rsi.
CO
*- CM CO ^ ^
in'^TCjicoTi-T-r^i^cMincM
si
a 8
o
T-'.-COCMincOCMCOCM'-
CN O
O
fO'
w ■"
CL
° §
q 01
"5-
1!
II
(U to
S
TtcM'<tco_ro_ = = = = = =
5^<511^^<
si
go
□ ,2
c ^
S "^
e «
^■o
XS 0)
<D tZ
o
o
W .D
(D (D C!)
o o o
= E
to o
1 1
ro
ra
cu
CL
E
Income ^
or more
inder $10,000.01
inder $5.000,00i
inder $2,000,001
der $1,000,000
der $500,000
der $250,000
er $120,000
DO
,e =
0,000
0,000
20,000
20,000
250,000
250,000
500,000
1,000,000
$2,000,00
$5,000,00
$10,000,0
ore
S S ™
E £ o
O t« fri (» Vi t_ t_ t- >~ -X. -X. -r^ ,
OoOOi- .- >- ■- 0)0)0)0}^??^
cooo<i><»<ucu'0"0"D-a ^T^
~000'0'DT3-CI CCC C "'-' ""O
a)
Q)0-*-'-*CCCT30
3 3-
>0000 3 3 3CX-
W-'—rC C C C 3 3 3 30000
^g003 33 ^-OOOogggR
TZ (A frttyjOOOOOOOO- - - O
2 . . -OOOOOOOOOOOO
^ (U 0) 0) O O O O Q Q- o o o o o o
^TJTJ-DoOOOCMCMino'PP.'^-O
? E c
"o
S) o" 'P '-^. *-*. O O O O W»
z o o ^ ^ o" o o ° ^
o . - - o in CN o y
O O 3
lllf
^t— incsi'— incNi»"CD ^
TJ c c CfocococO'-'-r\Jin'^CMini-
■o E E o5
■q
5Jtftb9Wt«tf>W>tftt«3
5^ZJZ)D<*»wt«i«wwtewty>wtoe9
c t t £:
ro o O s;
(I
Q
1
0)
1
0)
1
o ^ 1S S
c o 2 Ol
E 0) (U
c .5 « i;
0) (1) « Cv<
— Dl £ ^"
<D 0) o *=
S (U E
<i^ E 5
■° O D
S J> 01
E c «)
(n ai c
S S E E
™ f 0) 2
£ « £ O
w 2 Qj ro
? ^ I ^
g S S 1
""■. ai ° ■o
S- o S
c: O) -2^ ro
= S » o
S iS ro g
g - E i
». s s "
<D X) -O —
- E ■- -
3 S II
J^ E ''^ ro
-b ro en
-; ro CO T-,
™ "^ - c
S Q- c ™
a-^ ^>
- y 5) s
£ ro is o
I- LU .E CL
Section 3 Basic Tables
Part 1 — Returns Filed and Sources of Income Page
1.1 Selected Income and Tax Items, by Size and
Accumulated Size of Adjusted Gross Income 29
1.2 All Returns: Adjusted Gross Income, Exemptions, Deductions, and
Tax Items, by Size of Adjusted Gross Income and by Marital Status 32
1.3 All Returns: Sources of Income, Adjustments, Deductions, Credits,
and Tax Items, by Marital Status 38
1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income 40
1.4CV Coefficient of Variation for All Returns: Sources of Income,
Adjustments and Tax Items, by Size of Adjusted Gross Income 57
Part 2 — Exemptions and Itemized Deductions
2.1 Returns with Itemized Deductions: Sources of Income,
Adjustments, Itemized Deductions by Type, Exemptions,
and Tax Items by Size of Adjusted Gross Income 74
2. ICV Coefficient of Variation for Returns with Itemized Deductions:
Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions,
and Tax Items by Size of Adjusted Gross Income 79
2.2 Returns with Itemized Deductions: Sources of Income,
Adjustments, Deductions, Credits, and Tax Items,
by Marital Status 84
2.3 All Returns: Exemptions by Type and Number of Exemptions,
by Size of Adjusted Gross Income 86
2.4 All Returns: Exemptions by Type and Number of Exemptions,
by Marital Status 88
2.5 Returns with Earned Income Credit, by Size of Adjusted Gross
Income 89
Tony Hall and Lori Hentz were responsible for programming the Basic Tables. Table 1.4CV, 2. ICV,
and 3.3CV were programmed by Valerie Puckett. Review of tables was performed by Michael Parisi.
27
Section 3 Basic Tables
Part 3 — Tax Computations Page
3.1 Returns with Modified Taxable Income: Adjusted Gross Income
and Tax Items, by Type of Tax Computation, by Size of Adjusted
Gross Income 93
3.2 Returns with Total Income Tax: Total Income Tax as a
Percentage of Adjusted Gross Income, by Size of Adjusted
Gross Income 95
3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments,
by Size of Adjusted Gross Income 99
3.3CV Coefficient of Variation for All Returns: Tax Liability, Tax Credits, and
Tax Payments, by Size of Adjusted Gross Income 108
3.4 Returns with Modified Taxable Income: Tax Classified by Both
the Marginal Rate and Each Rate at Which Tax Was Computed 117
3.5 Returns with Modified Taxable Income: Tax Generated, by Rate
and by Size of Adjusted Gross Income 1 19
3.6 Returns with Modified Taxable Income: Taxable Income and Tax Classified
by Each Rate at Which Tax Was Computed and by Marital Status 122
28
Basic Tables 2003
29
e
< 8
5 °i
"in <D
O) OJ in csj c\i
CNJ (^ r-^ ai Tf
n o CM 1^ o
o
at
CM
CO
CD
in
CO
s
CD
in
CD
O
03
CM
CO
in
CM
in
CO
CD
in
in
en
CD
CD
CO
CO
in
in
S
in
O
o
CO
CO
CO
s
in
s
LO
CM
CD
S
S
CD
CD
in
CD
in
S
CM
1
CO
CD
s
?
o
i
s
CM
CM
CO
in
O
CO
CD
CO
CM
CO
in
CD
CD
in
o
CO
C3i
CD
in
CM
CD
GO
in
tT ■^ O CO
O ^ CD ^- CD
dcsidd^ df^N
eg
CTJ
CM
in
CM
s
CD
CM
CM
§
§
CD
a
CO
CM
s
CO
S
CO
CO
in
s
CD
in
CO
CM
o
CD
in
CO
03
CD
CM
o
o
CO
in
CD
O
CM
O
CD
in
CO
CO
CD
CD
o
CO
i
CO
CD
Oi
in
in
CO
5
CO
CO
CO
^
■*
CD
<D
CD
CD
T-
O)
N-
en
CO
■^
ro
.^
S
h-
|v.
s
■V
■^
"^
■^
r^
N.
o
r^
CM
CM
CO
(D
(N
r^
rj
r^
fN
f^
?
1^
CM
(^
O) ■^ CO
■^ ■* CO
co_ o_ in
in co" in"
'dr CO r^
cm" CD in
CM
CO CO in CM CM
CO 1^ h- 1^ CO
CO
in
s
§
a
CM
CD
in h-
cn
cn
CM
OO
CO
o
CO
in
CO
CD
CD
CM
o
CO
CO
o
CD
CM
o
Oi
o
cn
CO
CO
CO
CO
CO
s
o
-3-
ao
CO
o
in
00 ^
00 r^
in p^
oo
in
cn
s
CD
cn
cn
CM
in
CD
CD
CM
c^
CD
CM
o
CO
CO
CO
cn
a>
s
s s
CD
s
O
CM
o
CO
■^
CO
cn
s
CM
CD
CD
in
CM -"J TT O CO
o
CO
CO
00
in
CO
,-
CO
CO
r^
CD
^
o
o
N N N N
o CD in in in
tD_ -f 0_ (D_
N." CO cm" co" 1-'
cn o o CD CO
CD_ tn 0_ (N co_^
■>-" cm" cm" W cd"
r^ OJ ■^ -J in
N-' CM* cm" cm"
in in r^ Tf
0)_ ■^_ co_ in
co" d P-" cn"
CO CO o in r^
Sy- -V (J) T-
_ 0_ ■^ CD O
co" cd" (D" r-' ■*"
p^ CD in CO CO
C0_ OT CO
co" ■<-"
CO CO CD
P- CO CM
CM T- T-
E -
p^ o in r^ r^
CO ai in in in
1- TT CO CO
CM CO CM CD CM
T- O CO CO CO
co_ in in ID oc>
T-' cm" co" in co"
P^ CO T- ■
00 O O) CO I
»- CD (D T- I
1- CO ■
h- r-* h-
CD CM O O CO
(b N-' cd cn d
O O O CD CM
■^ ■r^ iri in CD
f- cm CM CM CM
CD I*-;OCOCDCM COCMCO
^ odiricocdcD oocdin
■>- -"-CMCMCMr*! CMCMCM
o ^- -^
incpcpcocq oot-cd^o ocdi
■^•tJ-^CMi-^ -r^cboOCOCM TfCM
-- T- CM ^
;^ CO in o I
o 00 cn CO CD
tt 1- 1- a> ■*-
O CO_ CM ■*- T-
co" N-" in cd' co"
CO CO CO in in
O (^_^ CD_ CM_ CM_
■^ CD ^' TT tt"
■>- CM CO Ol 00
^* CM CO CD CD
o in ■^ CD o
■<T in (D ^_^ o
cm" T-" d ^* cd'
■<r »- oo in ^
CO f*- 1- m CO
co" d d in in
CD rg CD CM »-
<a to Oi
CM CO o
"^_ CO in
in CO CD
O T- -^
cn CO
in o CO CD CO
q -^T o
"^CM'- ■•-CDcbcOCM
■!-■»- CM ^-
CD O CO TT
in in in CO
CM o o rr
r- CO in o
CO CD CO CD
T- O CD f-
CO CM ^ ■^
O r^ CD CM CM
in r* 1- CD CO
O ■»- CM CD tT
•^r O) CD CD cn
cm" d" C3 d ID
■V -1- CO in 1-
co h- »- in CO
00 CD in
1- CM r^
CO CD_ C0_
d co" co'
o ■■- ■•-
cn fO_ —
to" cn in
CO
CO
"- CM in Tj-
CM
TT
CM
O
cn
o
^
^
ro
CM
ro
■f
o
in
CM
to
CO
■^
m
m
in
CO
m
tr
C)
at
li)
in
CM
on
<n
cn
in
<n
n
•■l-
CD
CO
o
co"
o
co"
CO
(D
oi
O
cn"
CO
co"
CD
CO
^^CMh-;CMcq ■'tcMP^'-o coi^cmt-co ■»-r^
Nod*-^*-^ CMcdcdi^Tf ■t^t-ltIcm'^ coi-^co
K
s
CO
s
in
s
CM
CO
00
CM
in
in
CO
00
CM
CM
CD
CM
CD
in
in
CD
O
O
CM
CM
O
cn
CO
o
CO
o
CD
CD
in
cn
CD
CM
CO
o
5
CO
s
s
§
CM
in
^
s
in
CO
CO
CO
CO
o
cn
cn
cn
CD
'^
CO
CM
s
CM
1^
cn
CM
CD
CM
CM
O
in
in
in
CO
CM
CM
CM
s
CM
in
s
§
O
CO in ^- CD T-
CD TT ■.- CM cn
CO o Tt o cn
co' in" cm' cm' tj-"
CO ■^ Tj- o cn
CO ■<- O CO o
Tt co" cd' cd'
CD T- o cn CO
■^ CM CM T- p^
CD q in cd_ in
CM d in cm" Tf
cn in CD CM CO
o_ 0O_ co_ o_ -^^
cd" t-" cn N." CD
(D 00 O
00
i- in ai O) CO
O O) CO ^ —
CO in in
in CD in I
CO O) CO
co" ■r-'
r
C--
o
a
o
O
o
O
O
O
o
o
o
c
o
(-1
r
fN
If
in
c-
m
O
c-1
c
in
M
M
M
t«
CM
CM
CO
^
in
i^
M
tfl
«
fr
fr
t-
m
E 2
O 1- «> £« tf>
0) -D T3 TD
:=- T3 O O O O
^ C O O O O
T3 -O
<U 0) 0) 0)
"D T3 Tl TJ "D
C C C C C
3 3 D 3 3
O O O O O
o o o o o
O O C3 O O
in d d d in
■O -O T3
_ 3 3
3 O O
— O O
o o. o
o o o
i-r o o
o ° ^.
in ■»- ■»-
(A (A ^
o q o
o o o
o o o
== o d
CM in l:-
V> tfi tA
O O i_
o o o
o o o
. iti d in
- _ ■>- CM CM
o ■.- tft w e*
o £«■ i_ ,_ ,_
O 1^ 0) (U 0)
lO 0) 13 T3 T)
«i "D C C C
O O O O O
O O O O O
q^ G q q q
d' cS d in o
CO ^ in r^ T-
._ u. L. I- ._ O 0)
0) a> d) (u -c -o
"O T3 -O TJ TD
C C C C C
O O
O O
_ O O
' o d" d"
c< o o
■ o '^- °
O ■■- CM
^- » w
c c
3 3
O O
'='. d
o o
o o
<u (u E
T3 "D t_
fl)
f-,
o
o
o
o
o
O
o
in
o
in
<-)
o
o
in
faO
«>
tf>
«■
M
tl9
64
y>
3 3 3 O O
O O O g g
0°.°
o o o o o
o o o R. "I
T- CM in ■<- -I-
30
Individual Returns 2003
_N J 3
o
2
«
fv
rv
CvJ
CO
cn
■V
lv
CD
00
en
CD
CD
^
CM
CM
2
o'
CO tv
CM CM cn
to
T- «a- cn
cn CO
en
*- 00
<
cn
tn in 1^
cn ■>»;
CO [V Tj-
CM
en
CM cn
•V
■^
•'
o
3
IV."
■^' cm' cn
in to"
to'
fv" rv"
d
00'
00"
<D
1
„
tn in
en T- CO
"*. ^
00 I-- -<t
tn CM
<D
>- CVJ
CD
^
iS
ST
X
CM CM
en *j- Tf
in d
d f-^ oti
d --^
^
cvi CM
CM
CM
en
«
®
en
ra
O
?
c
i
S>
1 2
H 2
^
^
(D
o?
CO
■^
^
en
CO
O
CM
in
in rv
TT ■<}■
CD
CM
o
.
to
c
E
cn
^
o O
CO en OJ
P '^
op in 1-
CO CM
O)
CVl Tj-
lv.
cn
CM
CM
X
N
d
en
CD
ai
to
en
Csi
CD
CD
(b d
cvi c6
in
1^
d
o
.£
8
X
CM d
d d d
^ CM e^
Tf CC
d
iv r^
|v
hJ
00
CO
«
T3
^ o
^^
■^
■^
CM
■^
in
r^
CO Oi
cn (J)
cn
cn
o
si
2
eo
c
"^
■^ ■^
b
^
a.
1
^
^~'
^~"
o
CO
CD
(D
en
cr>
CM
00
h- CM
to in
CM
CM
Ol
O)
Lf)
o
(D
r^
in
CD
m
en
to CM
CO CO
O
CM
^
m
f
c
en
CM
CD
O)
■<r
(M
'O
■*
r-- in
O ■r-_
o
oo
r-_
.1
s"
S"
ai
cm"
CO'
c\
oo"
S
cv
ss
en en
in
oo
c^
to
m CM cn
CtJ CO
^ p en
■»- CM
CO
rv rv
en
oo
CO
oo
en
en
r^
CD
CD
CM to
in
c
to
S
H
fv
N
Ci °
d ■^ CM
en fv
CM in to
fld ^
CM
iri fv
CM
in
o
■^.
■^
oo
in
cs
en
en
CO
o
O
r^ to
-^_ 00
tn
to
n
■*- CM en
S S
00
CO OS
S
cn
E
<
in
;^"
en"
d
r».'
in"
oo"
cc
cr
to" r-.*
to" ^
tc
C^
(0~
O
CM
in
CM
en
r^
en
O
r^ T-
tn
in
^
3
OJ
en
in
en
en
5
CM
•V.
cn CM
en cr
IT
IT
1^
K-
E
■^'
cm'
en
t"
■^r in
in" in
in
in
in
in
s
CO
I—
CO
CO lv
CD O CD
to -^
(V to
en in
CD
en
CO
00
in o
to O CO
CM Tf
in in to
rv cv
to
en ■*
to
c
eo
^2
c
IT
cn ■'t
o 00 oc
O) N-
O) T- cs
to cv
CC
cn en
c
^
N
d
in
in
d
en
in
to
t
f^
in
cv
ti
^ oo
en O)
o
o
o
g
o
o
o
d
3
en
CO
IV
cn" en
rv ir
5' 00" cv
CD CO
ss
oi tt
5 18
If) CV
in
en
fe s
a
cs
CXJ
rv'
£o
CM
en
'J-
in
r-
CO
o>
o> O)
cn cn
o
o
o
to cv
en
ID en CM
tT
C31 tr
If
<T>
""
*"
*"
^
■o
<
cn" cn" rv
00* to
cvj cd" ■<-
tt" in
en in
IT
0" to
er
cv
r-
aS
ID
CM in
cn 00 fv
ss
cn
^
^
c
■■- CM
•q- in
£
CD
^
fv
fv
CSi
CNJ
'T
CD
f«j
o
r^
00
in
CM CM
o en
CO
CO
CM
^
"c
■q
1 £
CN
CM
(D
CO
a
CM
a>
in
r^
o
to
m o
cn r«-
o
to
00
o
Si,
IT
Ol
O
"J-
in
in
C3)
00
o
in en
C0_ CO
CM
CO
o>_
c
2
in CM cn
00 00
Tj- C5 en
■<- CM
en
cn
ID
^"
in
cv
■^
to
c\
c
in
cv
en
d to
s-' »-
o
fv
3
in
N
N o
d '- cv
en fv
CM iri CO
cci ^
cv
iri fv
cs
If
d
fO
in
a>
CO
s
en
CM
(D
00 en
T- m
o
CM
2
en
^ CM en
in r-
CO
CO oo
cn
tn
c
oo
<j>
en
■V
o
o
IT
(O
en h-
CO_^ CO
cn
cn
cn
o>
t
d
en
CT
CO
h-
to
OO* CO
CO" CO
CO
00
00
oo"
m
CM
"^
in
CO
r*.
CO
<D CO
oo OJ
CO
oo
CD
00
5
to
X
1
o
Q.
cc
1-
00
CD IV
to to
to Tt
CM 4
en to CM
|v «■
^
en cn
CD
m
tU '—
!r,
oo
m o
to CO
in Tj- to
to 00 C5
h- ^
cn
C£
en
CM
> ^
a
CO
en
Ol
en
(?)
N-
CM
Tj-
r^
in
I
en CM
cn to
in
CD
cn
CM
B
c
TJ-
cn -"f
<n cc
cn rv
01 *- cv
to If
CM
CO CO
cc
C\
cc
s
tn
CD
r)
in
IT
S
in
o
in
o
£
o
CO
en
CM
en <n
o rv
in a
to
o
oo
00
cn
3
o
E
g
oc
cm' er
fv in
■<J-' cd" Cv
00
co" to
— in
d" pv"
cn "*
cm" en
■«■ in
in cv
sag
If
en
d
■*
CM
If)
r^
C3)
c^
TT
r^
o
(--
fv
O)
cn" ■^
in in
r^
1^
CO
<
1
CO
to CM
en
to cn CM
■T
en cn
cv
If
cn
< 3
t
^
»"
'^
(N
CM
en
m
•V ^
■V rj-
t
■>!■
■>*
^
<
en" d fv
(D' CO
CM to* ^
Tf in
If
d tc
tn
cv
oo'
CM in
cn 00 IV
cn in
-* If
cn
Tj
'^
_C
T- CM
n in
to
to to
to
rv
rv
IV
s
U
o
CO
CM S
OJ CM
I-* CO T-
in cvj
CO 1-
to
to
00
1
00 tn CM
■<- a
in fv
to in
00 |v
to
CO
a>
s
.—
—
in
O
-'i-
in
o
r^
^
O)
00
en
in
p- in
■•- o
en
in
o
-
<u
E
3
,.^
in
cn -r-
■^_ "T
in If
Oi 00
fv in
en
CO 00
Cv
en
C0_
«
Q. O
S
>< o
CM
■^
^
"^
CS
CM
CD
CM
to
s
00
oo cn
cn -^
cn tn
(D
cn
cn
o
o
fv
1
en
cn_
•V
in" cv
tn in
(o tn
in d ■*
tn CM cr
co' CM
CO ■*
-T cn
d" in CM
*- en CM
in
en
CO CO
en en
to
|v
rv' ^
<- in
CO CD
tn
tn
rv
cn
CM
z
•V
<D fv" c'
d T-
*-' cd" h-
co" to
CO
co' CD
a
CD
CO
00'
5
.c
■^ ^ CVJ
CM Tj-
in CD rv
CO CD
CO
CO CD
00
CO
CO
CO
f^
f^
CM
en
o
T
(D
cn
CM
o
to
CM
oo CO
CO o
o
CO
o
en
"o
«
CO
m
to
(O
CO
CM
00
OJ
CM
O)
u-
■^ rv
cn TT
en
CO
CO
O)
If
r^
■<3-
r^
o
OO
r-
Tf
r
CN
CM
■^ r^
CM -^
CO
CM
cn
r-
^
--^
f^
oo
(O
to
in
CO
f^
CM
T-
in
^" in
*-' cn
oo
O
to
oo'
CO
2
^-.
1
— CM
No
cn <- en
CM 'J-
cm CM CN
10 CM
^
m CO
cn
CD
E
O
C
h-
en
in
n
en
CM
O
1^
in
3 m
en CM
■^
to
CO
o
^
CM
d cvi en
CO
d to
■r-' cn
00
d --
■>»
CO
d
E
•*
o
CS
CD
a
c
O
(-*
CM
a>
CO
en in
■*. o
■V
in
0)
u
o
en
1- en in
1^ 00
00
cn tn
cn
O)
<
O
^
en
o
in
o
CO
m
S
■r-' r\
cv
CO
rv
fv*
<
"9
en
CM
r-
h-
en
CM
r^
5i
«- in
in o
in
cv
00
o
CM
^
to
en
•q-
CO
r-
in h-
CD cn
o
CM
(H
I
■^
■^
CM
n
T
in" in
in in
CD
to
to
to
1)
1
^ rv
in <D
to tf
00 en *-
rv <-
(D
CO
IV
to
in
in
CM to
t- CO ■*
m
•^ en CO
in cv
CO if
■<J-
(D N.
00
in
Pv
|V
1 1
c
CVI -r-
cn CM
to
CM
cn CO
01
O)
OJ
•V
o
(O
CO
TT
o
in
CM
CM
in
O)
r«.
CM in
in to
to
to
to
o
c
..-«
d" rv
ai d r-
d in
*-' en cn
in* cn
in
d tn
cn
d
y ■£
Oi
CO
r-
CO
■*
o
a)
CM
cn
to
CO 00
CCi 00
00
CO
00
d
■»- to
CM «-
^ cn
0> 00 IV.
00
to
CO
00
CO
in
in
c^
CM
en
^
in
CD
to
CO
00
at
cr> O)
O) OJ
(?)
cn
O)
o
0)
1
cn
to If
00 CM to
(n
'- Tt cn
CO to
en
fv T-
en
CO
i£ o
OJ
CD
to' rv' o)
lv' r-
00" d to
1-" ■^
fv
iri 00
CD
■f
If
iri
en CO in
00 cn to
n CM
e^
(sj rv
CM in
fv rr
cn ■<)■
to
03
a>
K
»-' CM
Cvi" cn
CO
en en
m
en
Tt
t"
-1
E -g
2 O
1
CO
CVJ
S
S
s
S
to
to
s
s
CM CM
to o
cn m
*- CVI
CM
cn
o
to
to
(O
a:
iv
CD
o
0)
f
E
3
1
la
IV CD
fv (D
5*3
sil
K s
in
ffl
cn
CN
a
cn
to
s
i
s
en
to
CO
cs
00
C31
CM
to
i
en
O
cm" CO
N- CVI
o t
2" 1
in in
CM
cn
in
cn
o
to
cn
o
to
CM
1
en cc
CO
■.- en CO
s a s
u
iM
s I
a
is
i
I
0"
^
CM
s
Tj
IS
iS
a:
O
tJ]
O
N.
to
oo' a
CM CN
oo" CO
CM C
a
oc
OG
S
3
Z
■V
d iv en
^ 1- CM
eg -It
T- co" IV
in to fv
s §
S
ss
■s.
s
CO
00
oo~
00
.§
a»
tn
v
:
E
1
E
o
E
E
o
:
!
OT
u
a:
E
8
3
1
1
a
E
s
E
2
en
1
E
2
a
c
c
c
c
c
o
1
c
1
E
3
2
cn
s
TJ
G
c
CD
a
c
a
S
8
c
g
C
s
c
:
■a
Q)
£
c
c
o
c
c
c
o c
o c
CO
"O
a>
o c
C
is
00c
p c
c
c
c
13
0)
3
s
c
□
c
c
c
c
1
o c
T3
«
3
o c
C
c
in c
c
C
3
n
c
n C
c
in
c
ir
c
c
c
IT
in c
c
C
,3^
1
r) O --.
in
cs" in
d' a
c
in c
c
c
:
(D
^
f
1
IT
cs
c
e^
■>:
IT
IV
T-' cv
IT
CO
^
"C
in T-
1- CM cv
en rr
in 1^ 1-
'-" cv
ir
:
(7>
TO
o
3
E
3
U
a
1
c
C
M
4
a
a
1
1
CO
3
E
3
U
I"
z
03 a
*f* vi m
V 0) a
0) a
b9 t» M
cu a
a3 d
m
S
0} Q
w
d
E
1
o
- "C
■c
■c
"C
■c
X
x;
■c
■c
■c
■c
T3 TZ
■o -c
-c
■tz
- T3 -C
■D T3 -O
■a -c
TO -O T
T3 -c
T3
T3 -c
-c
■D
■c
c
c
c
c
c
c
c
c
c
c
c
c c
c c
c
c
i
c e;
c c c
c c
c c c:
c c
C
c c
c
C
c
=
D
3 3
3 =
c
^
<
cn
3 n
3 3 3
3 =)
3 3 1]
3 3
3 3
k
3
Z
M
M
M
M
M
M
M
M
M
tfi
M
W
M
M
«
tfl
ifi
w
5
z
t>s
M
M
«
M
m
M
M
M
iA
tfl
M
w
W
w
^
w
M
Basic Tables 2003
31
<i>
N
in
•D
E
3 S
O "
<1
C g-
n S
0) </>
N I
55 €
o> -
X
ra
H
T3
C
n
a>
E
o
u
c
■a
u
0)
fl)
to
TO _
I 2
li
S a
O) 00 CNl 1-;
CO ID CO OJ '
01 Q> Q) O Q> '
■.- T- o,
00 O
O O
(^ CO
r^ ■<- CD -^
in CM r^ to
to pg Ol CO
O Ifi CO cvj
Tt CO CM O
CM OT ai CD
in ci -rf CD
CO CO r^ in
rj- in t*- CO
■.- CD CO O
■>- O h- O)
co_ o_ in o^
T-" co" m" in
Ol O) O CO
in h- co_ cM_
CD rr o" CO
1- CO CO 1-
in co_ CO CC3
CM* CO" ■*" V
COI^in'-OCM CM T-
f- in m o I
CO CM in CO I
Tt T- ^ r^
1- CD in
r»- Ol »-
m in in in m in
I- ■.- CM (D CO
O O C) O CM
oq r--; in (O Tj; ■»-;
CCS CO o fvi -It oi
CD r*. 00 (D CJi CD
o
O)
§
00
5
CO
(O
i
in
CM
5
OO
CM
CD
(3)
o
O)
CO
en
CM
OO
CM
o
CD
t^
m
CD
s
5
s
CO
in
■n
s
to
00
CO
i
in
CM
CM
in
to
to
CM
CM
in
CD
en
CO
o
CM
;:
s
CO
h-
in
in
CD
N.
to
CO
00
00
s
CO
CO
s
in
s
CO
to
CO
8
O
s
Ol
CO
to
g
Ol
CO
in
tJi
in
CM
CM
g
in
g
in
CM
CO
in
**
CM
'-
t3J tJJ CM *- *- in
in o t- CO CO ■»-
^. in f^_ o_ o_ in
in to *-" in Ol" CO
CO h- r»- to in in
■r- CM 1-; CD
O CO CD f^
■^ in r«. r-
co o in to o in
to
s
o
CM
CM
O
tD
CO
CO
CJ>
CO
CM
CM
CD
O
CD
an
CO
CD
a
00
to
to
CO
s
CO
in
to
in
in
in
O
CO
O
CM
in
in
CO
in
CO
s
to
CO
CO
00
s
in
§
s
1^
s
in
CO
s
CM
in
to
CM
to
o
to
s
s
in
to
CO
to
o
S
CM
T-
(M
CO
V
■»!■
in
in
in
CO
to
CO
CO 1- Tj- ^
^ I^ CM tS ■^ to
OJ "^ CM CD CJ tj)
IS- in to r- CO CO
s
CM
CM
in
to
CO
in
s
CM
CO
tM
to
CM
CO
o
o
CO
CD
CO
CO
it
CO
3
CO
m
CO
in
CD
r^
in
CO
s
00
CO
m
in
in
in
CD
o
CO
CO
CM
CO
1^
Ol
CO
CO
CM
CM
CO
o
CD
o
CN
O)
CM
^
8
CO
CO
co
CM
to
t^
CO
s
o
CD
O fc o
I I
z
i
CO
CO
Ol
CO
to
CD
CM
CD
s
CM
CD
CO
CD
CO
C31
to
o
CO
CO
in
to
to
CM
(DincD'f- a)i-oocMto»-
cocDooo oinT-intDO)
eo_ co_ CM_ in ■«- -i- co in co -^
■r-" CD" N-" ""3-* cm" T-" o" Ol' to co"
'a- CO CO CO ot) oi CM
^ <<f tT CO
CM CM CM CM
to CM CM in r-; O) r«;
iri CD 1^ bJ fv! r«-^ CO
CM CM CM CM CM CM CM
to tt r-- T-
CM CM 1- '-
CO CO
CO f^
CO
a>
h-
o
CO
CM
CM
h-
CO
m
tD
o
r- CM
■^ r^
in
CM
5
co
CO
R
to
Ol
g
B;
g
g
S
g
o
in
in
in
CM
S
in
to
to
to
CM
s
s
s
s
CO
tD
o
o
s
i
CD
CD
in
to
to
m
tD
8
in
CO
CD
in
CD
CO
to
g
01
CD
CM
CO
Ol
to
g
CO
g
tD
CO
in
CO
o
in
CD
□o
in
to
s
CD
g
CM
to
CM
CD
CO
CO
§
in
m
CO
s
CO
Oi
1^
■^
s
f^
^
t^
f^
2
to CM CO h^ 00 Ol
tv! CM TT h-' iri ■•-^
T- 1- ■r- CM -^
r*^ tp to CM
CO iri t-^ CM
to 1^ CO CD
CM N- CC) in (D '
to h- 03 Ol Ol '
Ol Ol Ol Ol Ol '
in
co
5
CO
CO
s
CO
CO
CO
in
o
CD
in
to
s
CD
CO
CD
CO
t^
in
1^
CO
OO
in
g
CM
CD
CD
to
g
g
CD
to
CJl
1^
CD
g
CD
CO
00
CO
to
s
CD
O
CM
CO
CM
CD
OO
CD
CM
CM
(D
CM
CO
CO
O
s
CO
in
CO
s
CD
CO
o
CM
CO
CM
CD
CO
CO
s
in
in
in
to
Ol
CO
to
CD
O
CO
1^
03
00
1^
■>- p^ I
CM Ol OO in
Ol r^ CM ■>-
i-^ l^^ uj ^_ O^ C0_ CD_
to' r^* in cd" *-' co" co"
»— CO 01 CO CO CO
T- in in
cm"
CD CM to CD
r*. o tN CO
CO in TT r-_
in ■>-" to -q-"
Ol CO o r^
CO oo_ Ol in
T-" o" r^" r--r
T- CM CO Tj-
CD O 00 1- to CO
CD to CO O) 1- in
CO_ 01_ *-_ CM_ CM_ Tj-_
o cm" co" cm' in ■r-"
CO CM T- CM CD CO
<* in tO_ tD_ CD_ o_
Ol' in ■<-" h^ co" oo"
in tD p^ r«- CO 00
u^tocoin cocoooco
ai^tdcd aitocJr*-^
»- 1- CM ^ to oo to
CO 1— Ol »~ CO '
CO to P^ Ol Ol I
Ol Ol Ol Ol Ol '
CD CD in h- r^ ■
CD O O CM I
tD N._ »-_
cd" cd" o"
r-- p^ p^
'- CO to
o" co" co"
rr o CO
•- CM CO
h- O)
CD
Ol Tf tD Tf
Ol r- o CO
CO P^ O) h-
n Tt to -^
tD to CO ■*
CO P^ CD to
to_ in co_ to
CO Tt" to' CO
Tf CM CM O
O CO_ to tD_
cm' cm' co' co'
CD r^ o in CD ■>-
to CM CD CD o in
to_ r^ oi_ oi_ co_^ (*-_
(d' oo' ocj o" cm" cd"
*- tt in CO Ol "~
O "*
cm rj- rj-
CO in p^ CO to ■^
in in cm p^ o ■^
03 oi_ o_ o ■»-_ ■■-_
co" to" V ■^" Tf "«a-"
o in
1- CM ■
in CD to -v
m ■'J- CO Ol
CO CO CM T-
oi' o' to' cm'
Ol CO CO CO
1- in in
cm"
CM r^ Tt tD
o' Tf f-T cm"
CD P^ tD CD
CO CO CO in
Ol 0)_ en o_ ^_ ^_
co" o" in co" o in"
■•-■«- o o in CD
Tj- in CO tD CD o
e s
■K E
E S
F
F
F
F
ID
p
P
p
p
b
t
t
o
o
o
o
\-
|-
£
E
tr
o
o
o
o
n
n
o
o
n
c^
o
o
o
o
O
Cl
o
o
o
o
f-i
n
o
c-i
to
r>
t-)
o
o
o
C-)
n
c-}
r>
c>
o
o
s
o
o
s
o
c-i
o
Cl
a
in
C-)
o
C-)
in
to-
<y>
tA
fcft
t»
fco
t/»
(/>
y*
%ft
</*
tA
e e
o o o o
o o o o
e 2
o E
E 3
s i
E S
o 13
E <
E E E ° ° g
o o o o
o o
o o
o o
CM ■»-■>- in 1-
oooo oooo
S § 8 8
»- T- in (N
(A tA tA M-
EEE EEEEE|
O O O O O t-
O O CD O O °
___ oooooo
■ooo oooooo
SS
o o oooo
o in o o
o in o m o ^
to CM CM T- 1- in
(A tA (A </» tf> f/>
i
c
0>
O
TO
ra
CD
O
«
c
CJ
m
0)
O
c
b
f^'
s
n
Q.
cu
m
LU
,
Q.
o
32
Individual Returns 2003
Rl
'C
n
S
■o
c
m
o
E
o
o
w
(0
s
O
•a
S
m
3
<
N
(0
M
E
n
■o
C
n
(0
c
o
■o
0)
o
w
c
o
0)
X
ILI
o
u
_c
(A
(A
O
■a
o
(A
3
w
t
c
O
0)
q::
5
<
1
1
(t)
m
(0
0)
n
3
re
1
H
(0
<
■5 E
oo o oi m CD
m m in ro CO
n n <£>
■.- O) T-
cvi ■^_ ■^_
m' to CO CM ■^
PM CN (D CD to CO O)
O) CO CD
C30 en n
tniniDcocDTj-i-i-O)*-
Ol'VCDr'-OOCDCM'"-''-
CN CN CN
r> fo ro m lO
CD CM CM CO
»- 00 lO
T- (D in CO CO
in CO O) n
CO CO CO in in -^
o f^ (O CM CM CO
CM in CO ^
CMCOC3)QOlDCMCOfvJ
m CD tJi in
CD CNJ CD CO
^(MCNCMincOCDO'-CO'-CO
O) in (j> CN a>_
T-" V in cd' cm'
CMC3)CDCO<NOJCDCOincO
CO CO '-
CMCMCMincOCOO'^CD'-
in CM CD CO ,
C3) O) in CD CM
ID «- CO in
— CD en in
in c7) CM '- ■>- O) m cj) CM oi
^ co" ▼-" TJ-' in cd' cm*
CO cs ■■-
infMcocO'^CDT-cDin«-
a)c7)intocMcocDa)in^
CO CD CD ■^
O) CO ■^
CO CD <D to ^ CD
m CO 03 O O) CO CD
CM oo in in m CO 00
CO <3) CO (D in
■.- CM CD
C31 CD CD
(D CO CD in m
— ^ CM h- (M
CO CD CO ^
C3) CO CD
in in in CO CO ■^ ■^
CO C3> CO CD in
CD r^ ^ CD CO CM
CO CO CO in in tt
O r^ CO CM CM CO
T- CO in
o ^ »-
CD CO CM
C7) CO CD CM CD CM
in CO en CO
in in CO ci m
CO to CO in in
O r^ CO CM CM CO
t3) CO CO CM CD
CO CM c\j in CO CO
in cji CM cj)
■<r iri CD cm'
(O *- CO "<r f^
CO CM CM CO CO
CM o o CO a> ■r-^ r*.
CO CO to CD »— d> '-
OOCMCMincOCOO'-CO'-
in cj) CM
in CM (O CO
oi o) in CO CM
CO CD CD CD *- O)
CD '- CO in
-- CD en in
cri co" ■r-"
■r- O CO
tt" co' to' cd"
CM en CO CD CM CM
CM_ o_ CD co_ en »-_
in cm" cd co' "^' co'
ocnincocMcocDOin
CD in ■>-
en CO •-
■.- CO en
CO *- O CO CO CO
to in in
:d ■^ CO
^ in CO
oo" -r- o
a> in CO *-
h-CMCOCOCDCDCOCMin
O)CT)»~inr^OlO10Oh"
^. ^. ^. '". '^- '^. ^. ^. ^
T-^— inoicococooio
in CO CO
in CO to in
t3) in fsj 00 CO
in CO CD o "-
CT) CO Ol CM CO
co' '-' ^'
coincM'-cocNCMin
- - - Tj- fsj CO CD
CO CD O) »-
in CM CM
1- CM CM
CO in CM in
__ cm' co' oo'
oo in CM CD
CD en CM CO
in en en tJ>
to p^ CM CO in
<- CD en
CM in in csi CM
s s
CM r-
CD en en r^
oo r- in '
CO CO in in
CO CO CO CO oc _
incooo-^r-rocMin
csi CD en in CO CO •*
O) m T- in
•^ r* in o
CJ) ■■- T- --
co" »-" co'
in CO in
^ in en ■^
CO in CM CM
p^ CO CO in CO t3i CO
CM CO in CM
O) en in CO CM
in o) in CO
CO CD CD CD '- en
<J> CD y-
O "- CO CO O) CM
in en CD CM
CM cTi in CO »- in
CD CM in T- CO CD co_ in 0)_ CJ) OT
co'iriinincocoin»-cMintjiinen
enooN-^r^cocococncMCo<j>to
en to_ CO ^. o o_
oo" oo" en cd" in" co"
CO ■^ CM
CO in (j>
in OJ o f^
in CM CO to
CD CJ) CO
a> 00 CM
»- CM CO CO CO
CD CO en CO CO *-
in r~ o CO en
o ^ en oo
CO en o »-
»-ococoencococoeDO)oo
(7) CM oo in
in CO ■•- to in
tn ^_ to ■>»■_ rr
CM CM co' oo' co' to'
*- in en CO
h- CM CM CD CO CO
to CO in CM
O) e3) CM to in en
in in CD CO CM CM
•- <- o
to en in r^
in Tj- ■.-
CD CD ■r-_
in in in
CD CO CD CO
O ■^ CM CD
r^ T— CO Ol 0O_
. . _ co" cm" cm' CD* in
CD CM to to CM CM »-
CM in CD
CM CM CO CM
a> in to
lO'.-COCOi-'-O'-
cooo-'-ooin'-'-in
o) CO CO en
r«- ^ CO CO
CO CD CO
^ s t
!P S
r~tDininincotDincneM
*-i-T-enooeoocMO
i^cococMtnooooOT-
CM CO O) CO C31 CM
en in CM
T- o) CM in
in co_ h*- ■^_
co' in CO CO CM
CM CD '- CO
en --
CM t^
■•- DO
in en co ro_ oi
cm" CO* cm' ■>-' cm' O) to
in ej) CNJ
CM CM in CD CD
1- 1- CM
CO CM '-
CM in o) to
CM f^ O CO CO CO
•- -^ in in
CO CM in
CM CO *-
CO cn in
cocoocnmcDcnco
ooincoh-'^cocN
oiinocMOit^'— O)
en CD f^ ■■-
CO CM «- 3
»- in to CO C31
(M r^ T- r^ CM
m in in
CN CO CO - , _-
CO CO o) CM in
in en CO CD
to CM en
O ^ CO
OO »- CO CO CM CO O)
in CM in ■•-
in in CO CM c3) en
CO CM in CO
tM CD r^ oi co_ i—f^
:n" *-' co' h-" cm' r^'
^ CO CD in in CO
ej) •- 1- CO
r-_ CD T-_ co_ co_
en" (d in" ^' t3
CM CD to CM
CM r>j CO
CO CM CO
■^ CM CM CM CO CO CM
en CD CD CM
O) to en CO
CD CO CD O O
in en CO CD
CO CM CO ^
en CO ^ »o en O) tD
to ■'J- »- h- en CM in
CM en to CO
CM in ■•- to
CO in to en in »-
incO'-tMinincoaJco
oo in CM
CO »- CO CM
r«- o »- CO cn
s s
CD to CM
Tj- CM CO ^ in
co" CM cd' at
in CO in o)
O) O) O) en cm CM C71
CD oo to CO in
O) CO CD
T- tn in CM
to O) O)
in CM ^ in
N- CO CM in CD r^ in
oo '- in CM
CO CD ■■-
■.-■•-■•- rt
6 5
in CM in
to oo CO
to in in in
en *-_ r-_ cm
CO CM co' ■r-' 1-' fs.'
CM en CO to
S o ■■-
in to CO oo CD
CMCMCMIOCOCOO'-COt-CO
en in CO
in C31 CM OT
^* in to" CM*
CM e^ CO CD CM CM
-■ — — CO CTl •-
in CM CD CO
1- o cn
enenintorMootoenin
to in •- 1-
o »- ^ CM CM ^ en
<J) 00 "-
to to CD "- en
oq eJ)_ CO •-
O) CO* T-'
■5 £
o
o
o
9
• h
fe
h
fe
c
c
,-
\r
c-
C
r
C^
a
p-
M
tA
M
M
w
t
V
tA (A (A
CMco^inh-T-trtwc^
tftt/>C«t/5t/>t^ i_ 1- .-
i! D) O
± -^ "9
o> O i_
CM CM CO
«»tf»wtfle»«9Www*/»
o»-in»-T-cMCMC0Trinr^'<-cM
Basic Tables 2003
33
re
re
n
■D
C
re
0)
E
o
u
c
(A
(/)
O
k.
O
■a
o
(A
3
<
0)
N
W
E
a>
X
re
■o
c
re
w"
c
o
u
3
■o
Q
(/)"
c
o
0)
liJ
o
«
()
c
(A
a:
tn
to
o
B
O
s
E
T3
ro
0)
U)
o
3
E
■a
lii
<
a.
F
(A
C
c
3
a;
3 •"
C !S
<t
c t
O (/i
CM
o:
•p.
0)
n ^
^
15,?
(U
1-
<n <
fv.
CO cc
^
cc
C^
en
tc
CO
cn
h-
CO
a
CO
cn
in
to
CO
00
^
rv
CO
X
xt
X
CO
<J)
CD
CO
Ol
IV
X
s
X
cn
X
{
1
t»
rs
o ■^
IT
h-
cn
in
cn
h-
CD
CN
CJl
cn
to
CD
IV
CN
o
Tj
in
O)
in
Ol
ro
CM
CN
c
3
<
£ c
cv
C
IT
■^
co
CO
t^
r^
cn
"^
cn
CD
h-
rv
in
to
to
O
CN
o
in
•^
ro
ro
tv
fv
5
■c-
Ol
X
Ol
OO' CD '
tc
CO
o
o
■^
If
in
rv
rv
X
X
co"
X
a
cn
|V
|v
CD
co
o
o
■^
If
in
p^
X
CD
1
■^
■<;
CO
CN
CN
cn
CD
n
to
X
CN
■<a
-<*■
CO
3
■^
^
co
CNJ
CM
Ol
CO
CO
CO
X
CO
ro
Ci
tc
CO
h-
r-
■^
Ol
■*
If
o
CT)
X
CT)
CO
C
IV
p^
fv
Ol
-a-
CO
V
in
o
cn
o
in
CN
0-
o
in"
IV
O
in
O
tJ3
CN
in
CN
Ol
<u
CN
tt
CO
CO
o
in
CN
CO
CNI
CM
■*
CD
CO
CD
in
o
E
8
tr
in
a
c\
c^
cr
CI
n
CO
O
CO
CO
""go
h-
CO
■^
Q
CN
,^
CT>
CTl
Ol
CN
CO
Ctl
o
(O
CO
O
ro
CO
X
IV
CO
Tj-
X
[
r«-
r
c\
■^
Ol
in
o
CO
CO
■^
CO
CO
Ol
fv
o
cn
r-
CO
CN
^
(31
in
o
ro
IV
CO
o
'3-
X
X
CO
"to
E
3
p-
cr
o
o
Cv
o
■^
■^
rv
X
co ^
Ol
o
o
CN
o
o
■3-
h-
^
CT)
o
>^ E
■r
fs
tn
C35
in
CO
tn
CO
h-
cj:
C£
CM
rv
X
o
en
t
If
CN
CO
CTl
in
ro
in
f
IV
Ol
CI
Cv
o
\—
lO
n
o:
tJ3
Tt
a:
r^
■fl
CO
CN
O
lO
CN
■c
CO
CO
o
^
CT)
■^
CO
CM
o
If
O 3
CM
f^
oc
CN
■t
CO
o
h-
C£
rv
CO
r-
X
CM
•T
CO
o
X
CO
0)
O)
CO
-*
h-
r^
CT)
CO
rv
r-
n
"
(0
■^
T
^
""cc
cc
en
cn
to
CO
cn
r^
00
"^
(Q
Ol
CD
CD
tT
to
IV
T
~i
X
Tj
X
to
en
CO
en
^
X
T]
X
cn
in
{
cc
tfi
en
in
cn
1^
CO
CM
CO
CO
CO
o
CN
o
in
fv
in
cn
IV
X
X
CM
CO
Ifi
C
3
O
E
<
s
a-
cr
in
Tf
a
CO
r^
h-
cn
^
CD
O
lv
tJl
in
u-
CC
en
CN
o
in
'^
X
|v
r--
cn
■^
r
X
cc
r^
CO
CO
a
o
NJ
If
If
rv
X
lv
co"
X
cc
X
CD
co
o
o
■<T
If
h-
tc
c
T
CN
X
X
o ■^
C\
•^
T
CO
Ol
"1
CN
c;
^
1
\r
cc
c
o
CN
CT
IT
r^
iv
ct:
rr
X
Ol CN
CO CT
c
c
tr
c
ro c^
X
IV
a> cc
c
X
Ol
V)
c
f«-
CN
CN
CD
m
in
f-.
CC
ir
X
in
CN
■<-
o
o
|v P-
CN
Tf
CT
in e:
X
Cv
IT"
c
■^
c
CO
Ol
OJ
r-
?
■^
IT
Tt
O"
cc
t^
XT.
u:
C^
IT
CT
a
o
X
CM
cn
CO 1-
CT
Q ■^
c
CN
C
CN
■^
■^
X
CT
CO
1-
3
c
c\
cr
ir
IT
CC
CN
OC
a
r^
c^
rv
O"
X
X
a
CT)
^
«n CN
C^
CT
IT
X
IT
<r
P-
cn X
CN
O
in
E
3
2
■V
ir
CC
cr
cr
r^
CC
cr
cc
Tt
c
cc
CN
^
CO
CO CT
Tj
CT
IV
Tf
(T
CN
c
If
rv
^
u
ir
h-
(T
c
IT
ir
IT
C71
r
h-
tc
r-
<r
X ^
CN
■^
IT
c
X
rv
IT
rv
rs,
CN
CN
CN
Tt
in
IV
an
C^
rt
o
ifi
CO
^
^
S
3
8
a
o
C
<2)
a
a
o
o
o
c;
c
c
c
c
a
c
a
1
c
o
o
o
o"
o
o
c
a
c
O
Q
o
O
O
c
cz
c
E
s
a
o
]
ro
c
o
a
o
a
CD
C2
o
c
o
o"
c
a
a
a
a
o
O
8
CN
§
o
c
c
c;
c
IT
o
o
o
c
o
o
o
o
o
in
g
o
M
CN
in
(A
i
1
,c
o
a
o
If
o
o
o
in
o
o
O
o
in
o
a
tfl"
E
3
o
£
c
CN
CN
CO
■^
in
V
*^
«
s
3
S
1
s
3
OJ
?
3
E
5
o
CN
CN
■^
in
W
V
«
0)
9
J
M
M
M
M
M
w
w
w
w
Q
ai
V
^
m
w
W
w
tfl
tfl
«
«
a
Q
a
E
O)
c
D C
a
a
a
a
a
a
■c
TJ
t:
c
a
a
01
^
a:
01
01
^
■□
-a
■c
o
«
(
. 1
a
■c
■c
T)
■c
T)
■c
■D
■c
c
C
c
o
t
If
a
a
■D
■D
■D
■c
■o
■D
■o
■c
c
c
c
£
<L
■c
c
c
C
c
C
c
C
c
3
o
o
o
O
o
■o
C
C
c
c
c
c
c
c
3
o
^
3
c
c
3
O
o
3
O
o
3
O
c
c
O
o
o
o
o
o
o
o
o
o
O
o
o
o
1
c
3
O
o
3
O
o
3
o
o
3
o
3
o
o
o
8
o
o
to
k
■< t;
c:
c
c
a
o
o
o
o
c
o
o
o
o
o
o
o
o
1
n
M
n
H
' -□
o
o
o
o
o
o
o
o
o
o
o
c
o
CO
:
cc
c
c
c:
a
o
c
ir
o
o
in
o
o
a
o
o
o
IT
1
s
o
o
o
in
o
o
o
o
o
o
CD
c
3
o
o
o
o
o
If
o
o
o
in
o
o
o
o
o
o
in
§
8
o
o
X
3
ir
CN
CM
CO
S
in
r-
CN
CNI
in"
■s:
CM
CNJ
s
in
|v
CN
c
z
M
M
M
y^
M
w
t/3
Ci<3
M
M
(fl
(/
m
m
w
»
w
z
t/3
oi3
M
M
(A
w
w
«
w
«
if
tB
o
<
z
1
34
Individual Returns 2003
ra
S
>»
•D
C
ra
o
E
o
u
c
w
w
8
O
•a
S
M
p
<
in
E
«^
X
ra
H
■o
C
m
M
c
o
■o
0)
o
M
C
o
X
UJ
o
«
o
c
o
c
(A
<u
U)
m
o
w
O
°
■o
TO
<b
(A
3
b
■D
<
1
M
C
b
3
TJ
«
3
C
ra
in
1
C
o
h
CN
o
9
^a
ra
a>
3
=
OT <
r-
to
o
in
CO
CD
CD
Oi
en
in
CJ)
CO
s
Tf
CJl
CM
en
TT
O
r-
h-
CD
o
in
CO
CD
to
cn
cn
in
tn
CO
;^
tT
CT)
CO
J
1
tn
in
CO
OD
O
TT
in
CM
a>
to
Oi
to
(D
CM
CC
cn
CO
in
CO
OO
O
"tJ-
in
CM
cn
CD
cn
O
o
00
jr
CO
•*
CO
O)
•^
■t
in
rt
C".
I^
in
cc
in
CO
^
CO
"T
CO
r-_
tD
■^
■t.
ir
■V,
to
r^
c
3
O
£
<
CN
in
C7)
(O
a>
o"
CO
CN
^"
en"
r^'
o
OC
o
■^*
CN
in
en
to'
O)
o
CN
Tj-"
CD
r-"
O)
(D
CN
Oi
CO
r^
CM
r^
CO
o
tc
to
OO
o
CO
CM
CD
CM
h-
CO
m
2-
to
CNI
CO
in
o
o
CM
CM
to
CM
00
CO
CN
a>
CD
CM
CM
to
CM
CO
in
°
O
CM
CN
to
CM
OO
■^
■^
Q
'
~
o
c
■"^
CM
CO
"^
^
r^
tT
00
to
o
CO
CD
in
r^
~s
CO
CM
1-
to
tD
^
CN
CO
^
^
h-
tT
00
CO
O
00
CJ)
in
,^
^
I
in
o
in
■"t
CO
00
h-
■^
O
in
en
CO
CD
a>
in
o
in
^
CO
00
(--
3
o
in
CD
2
E
o^
CO
CO
(D
CO
(D
to_
■^
CM
r^
CO
CO
CM
CD
CM
CO
CO
tJl
CO
CO
CD
00
to
CO
C^
f^
CO
CD
h~
00
o
E
Z
to
cc
o
CM
cm'
i
to"
Tt
to'
CO
a>
to
to
to
O
C\
CM
s
to
tT
CO
K
CO
en
r^
^
Tt
CO
C31
CO
h-
^
o
o
CO
OO
^
CO
en
o
3
CO
OT
CN
04
~
oi_
CM
CM
CM
to
CM
CM
CO
CD
o
in
CO
CD
to
O)
CJ)
,_
tn
CO
CJl
^
Tj-
CD
in
Q
1^
OO
to
o
in
CO
CD
to
cn
CJ)
^
CD
to
■>r
CD
r^
CO
1
r-
CO
in
CO
CO
O
^
in
CM
CJ)
CD
00
CO
CJ)
CD
■V
CJ)
h-
<rt
in
CO
CO
O
^r
r^
in
CN
CD
to
CO
CO
CO
00
ri
■'S'
^
CO
tT
OO
f^
a
■*
"<t
■t
in
=0
r^
IT
to
■^
■<r
to
'^
CO
1^
cn
Tf
■c
in
■c
in
C\
c
3
o
(C
rs
in
<J>
to
en
o
CM
CM
"^"
ai
r^'
o
CO
t^
O
■*
<e
CM
in
en
CD
CD
o
CN
CM
■^
Ol
r^
CO
^
r--
o
to
CN
tn
OO
r-
CM
N.
CO
o
CO
h-
CM
CO
O
o
CO
CN
e3>
CO
1^
CM
f^
to
r-.
2?
CO
(O
CN
CO
in
O
o
CN
CO
CM
CO
CO
CM
cn
CD
CM
tc
CM
CO
in
o
o
CM
to
CM
Tj-
b
n
CM
CN
n
CM
■^
1
ro
"^
^
CO
^
^
J^
^
CO
CO
o
CO
en
in
h-
CO
CM
CM
TT
CD
(D
^
^
CO
^
^
,^
"T
CO
to
o
CO
CD
in
r^
to
o
1
o
in
o
in
^
CO
CO
r^
TJ-
o
in
O)
in
00
CD
tJ)
o
in
o
in
■^
to
CO
N-
■^
O
in
cn
in
r^
If!
oc
en
CO
CO
CD
CO
CD
CO
■*
CN
r^
CO
tD
1^
CM
to
c\
CO
CO
cc
en
CO
CO
to
to
to
to
■^
CN
F^
cc
CO
h-
CO
_c
z
u»
CO
cn
CD
CD
to
o
r\
CM
s
tD
"^
to
cc
en
to
to
to
o
CM
CM
s
CO
■<r
to
to
«
r^
"<t
o
O
CO
CO
■^
to
en
to
h-
■^
o
o
CO
CO
■*
to
CD
o
2.
a?
fO
o>
r*j
CM
f^
CO
^^l
CN
ai
CM
CM
CM
CO
CM
CM
O)
■
CO
CD
in
r^
in
to
,_
h-
O
in
in
CO
.^
Oi
CJ)
in
CO
s
a>
;
CO
^
en
CO
o
o
o
to
CO
in
in
o
^
o
O
CO
CM
tJi
■^
in
CO
CO
O
O
"*
CO
CO
Oi
to
■^
CO
CO
o
in
o
o
to
CD
CD
OO
5
o
CN
CN
in
o
O
CNI
cn
CN
CM
o
CM
CN
CO
CD
in
CO
tr
o
CO
c
CD
h-
o
CO
o
CM
CN
f^
■V
CO
(D
c
3
o
1
oc
o
CM
"*
en
r^
'tr
t--
^r
CO
CD
r^
Tf
cc
en
r--
O
ec
CN
■^
TT
CD
o
o>"
If)
00
to
r^
00
CO
CO
CO
CM
CO
CO
r^
CD
CJ)
?
o
V
o
CD
o
a
r^
c
to
CN
to
1^
CM
CO
<D
rO
Cn
CO
CM
CM
to
to
en
h*
c^:
r^
CO
cn
CN
t^
h-
CD
CO
CO
cn
r^
to
r^
CC
in
E
■^
CN
CM
rr
tJ)
m
in
■^
CN
CO
CM
CO
CO
CM
■^
O)
(^
in
in
■q-
CM
CD
8
r*-
~
~
~
to
"^
1
o
(31
^
CJ
r^
(M
in
en
in
CO
^
in
CO
CJ)
s
CM
CD
in
"s
1
^
r-
00
1^
CM
in
CO
CD
in
o
CC
h-
>.
tc
o
in
00
to
o
in
CM
o
(D
tJ)
^
r--
(J)
in
^
CO
00
to
o
00
TT
in
o
s
E
c
o
en
r^
00
CO
h-
CO
CM
in
CN
to
tD
CM
CD
CM
CO
CO
(D
en
c
to
to
CC
to
CO
in
CN
p-
CO
to
r-.
CO
^_
ro
cc
CN
Tj-
to
G)
CO
CO
CO
CM
CM
S
tc
"<t
If
CO
a
to
tc
to
CD
CN
CM
s
CD
■^
to
CM
H
"<J-
N
oo
in
Tf
^T
O)
^
to
cn
CO
h-
Ti-
o
o
to
to
CO
to
CD
Oi
CO
o
3
CO
c
CSl
IN
CM
to
CM
CM
a
CM
CM
CN
to
CN
CN
Q.
c
3
z
£
fM
m
o
,_
r-
CD
CN
CO
.
^
h-
in
o
O)
CD
CO
T
CM
O)
r-
CO
.
.
.
CT
in
V
ai
CO
co
CO
O
O)
TJ-
to
CO
CM
Oi
■q
CO
O)
o
CD
■*
o
in
CO
r^
CD
CN
CO
CM
to
CM
o
T
CD
CD
CO
to
?
CO
§
c
<
CO
O
en
o
<J>
CD
in
in
r*-
CO
CD
CM
■^
lO'
Q
h-
-*
CO
in
tT
^
O
CM
CO
s
O
CN
CM
00
flO
0)
r^
co
f^
to
en
CD
(D
tc
CO
CO
CD
in
o
CL
■o
o
3
^
in
■w
r
(U
■D
■c
0)
E
■p
fO
""!"
CM
in
"~^
CO
O
■^
CO
,
,
,
,
,
,
"s
^
r*-
tc
■^
J
CD
^
O
.
T
T
.
in 1^
ra
1^
in
CM
Oi
in
CM
to
in
CJ]
■fl
00
CD
o o
o
■o
Si
E
3
z
c
5
CO
CN
CO
00
tz>
■^
o
■^
5
00
CO «n
c
^
s
Tj-
in
in
CO
f^
r-
Ol
Tf
Tf
CN
CN
CO
c
ra
OJ
CO
CO
o
CO
in
CO
r-
CD
f^
to
If
CO
ro
>-
W
o
ff
CO
(M
CM
CO
O)
CO
CM
V
1
CNJ
o
^
O
CD
(J)
h-
in
CJ)
^
en
CO
CO
"*
00
tJl
o
to
t
Ol
CN
in
'■r
CO
r^
o
CN
OC
CN
CN CD
^
h-
CO
r-
CN
CN
CO
CM
CD
CO
CD
■^
CM
o
CO
in
CM
en
IT
en
cc
CM
C
O
CN
CD
CM in
c
o
■^
CD
r
O)
1^
Oi
■«r
CM
■*T
in
CO
CN
r
■^
CO
en
CO
f
en
CC
CO
-*
o
CC
en
c-
r^
00
O CO
CO
rw o)
3
o
1
o
CD
in
h-
cO
a.
in
CO
CD
O
c>
o
o
a
IT
in
s
in
a:
CN
3
r^
in
Cm
cm' m'
OC
00
t3
^
to
^]
ON
(D
CO
CM
CD
O)
r^
■^
c
o
CM
cc
CN
<J) <J]
?
CO n
CO,
u
Tt
CN
fv,
00
O
CO
■^
r^
in
■*
CO
CO
In
cc
CC
r^
■^
CN
CD
CO in
-a
0)
tr
CN
CM
"
■s
CM
CJ W
s
M
]
in
O
to
o
tD
CO
CD
CO
~
■^
CO
f-
CM
CM
^
CO
CO
CM
O)
CO
CC
o
CJl
c
CO
■^
^
in CM
Ti
CD -c
E
o
CO
tD
in
o
t3
en
CN
CD
CO
o
in
CM
o
CM
CJl
CT
■<3
CC
c
CD
1^
in
r-
in t-
(ft
c
r
s
ir
o
n
o
to
CN
s
to
O
CD
CO
CO
a
CC
c^
CN
Ol
CC
o
00
to en
in -^
S
0)
E
o
a
in
CM
in
I--
CC
o
en
to
■^
oc
r-
CN
C
Cn
o
en in
'^
co" r>
*r
1-
o
c^
^
CO
rf
CO
CJ!
to
o
cc
■<r
^
CN
cn
CC
cc
00
■^
00
ra
o
3
CO
c
CN
at
o
3
z
^
n
n
CO
CD
"^
O
to
"^
o
in
1
1
1
1
1
1
1
o
cc
o
IT
|!!i[
^
CT
^
IT
^
CM
O 1
1
^
(0
Tf
CO
O
CO
o
to
o
tn
CO
CT
CM
CN
(J
IT
CC
in
o
oc
o
a>
CD
CN
1/
C7!
O)
OO
to
o
in
cr
Ol
CJl
CO CM
CC
•^
h-
in
•
^
C
3
it
en
CD
CO
CN
in
■<1-
in
T
to
■^
■^
i^
CO
in
c
CN
c
•^
CC
■^
O)
s
cc
CM
s
O)
CM
CD
o
in
in
r^
CN
CO
oi
CO n
CM ^
en
■^
in CO
c
r-
CN
to
E
Ci
w
CO
CD
O
CO
h-
o
■^
r
tc
r--
O) in
c
Tf
CD
X
LU
Ol
■^
"
i^
^
ni"
QJ
f».
^
CN
tD
CJ:
o
in
in
CM
C31
<J>
cr
CO
CT
1^
to
01
-^J
CJl
^
(£,
co
CO 00
•^
^
CT
O tD
(D CM <D 1
E
s
r]
fO
CO
00
r-
^
CO
en
CC
to
CM
o
in
CM
CN
CD
00
cr
t-:
c
00
O CO
CC
CO cc
to r^
CO ^-
•w I
■D
r-
CM
to
r-
CO
CO
o
CJI
tD
o
CO
a
tc
T
o
(C
o
^
in
tr
CJl
*f
a:
00
IT
C
O) o
in in r* 1
a>
<fl
1
to
CO
in
^
o
ir
r
m
Ol
in
o
IT
CJl
CT
CO
in
^
oc
tc
t
in
a
^
O) h-
Tj
?
■^
tc
o" ■<-
to
«
c
03
CM
CM
00
O)
CO
h-
00
a
to
tT
cc
n
in
If
O
CO
CN
in
00 tc
p^
00
CO Tt
1^
s
r-"
h«
r\
cn ^ 1
3
OJ
CM
a
h-
CN
c
CO
o
en
tJ:
o
r-
CO
P
ir
h-
h-
5
tt
CM
to h-
t£
(D
in ^
h-
O
c
«P
5
(/)
T3
"""
a
t
CM
TT
in
tD
c
if
1^
p^
in
c*:
P
t*
o
2
'
CO
^
to' CO
c
IT
f.
1^ in
c^
CD
<
O)
Ol
Ol
in
<r
CO
in
^
CN
~
'IT
tD
<Ji
en
in
■^
C^
tc
tc
CM
to
r-
1
00 CO
c
CC
S
"Q t
?
^
^ 1
h.
■%
to
^
00
CTl
a
in
OC
in
CO
CC
Ol
in
o
in
■^
00 1^
■^
o
in CD
h-
^- 1
z
f
s
cc
tc
CO
<r
CN
in
^
CN
00
cc
oJ
t^
c^
cr
00 CO
tc
a
to to
Tl
Cm
r-
OO (C
K
00 V, 1
c
CN
m
a
in
c
^
(N
a
if]
CN
CM
?
cc
"<*
u
qd" ^
to" tD
O CN
CN
"5 tc
■^
CO* to* 1
3
r^
CN
C£
O)
p^
IT
CN
IT
c:
Tt
tc
Ol
n
1^
^
to 00
Tl
CO CD
ir
OO
a?
^
r
CM
CN
CN
•^
c^
CM
O)
CNI to
CN
CN
to
c
o
c
c
c
c
o
O
1
0)
E
a
E
1
o
s
c
a
a
E
^
^
c
o
o
o
c
a
CM
c
g
Cn
o
TO
ir
c
IT
c
c
c
in
c
i/i
Cs
M
a
I
*
I
if
o
in
c
o
c
in
1
o
E
(A
o
w
c
c
CN
CN
c^
t:
IT
r^
M
M
t/l
a
t
3
a
1
c
c
CN
CN
c^
•^
IT
p-
trt
w
w
c
<U
e
7
£
a
f/
M
M
M
«
w
€ifl
tifl
«
c
a
c
o
a
«
w
M
M
tfl
t/3
W
tfl
w
s
&
^
3
a>
c
a
oi
a
a
a
Q
a
■c
■c
■c
3
c
a
1 o
OJ
a
ffi
oi
a
ai
■c
T3
■D
c
£
«
<
. 1
a
T3
■c
■c
■c
-c
■c
c
c
c
o
1
a
■o
■c
■c
t:
XI
■o
c
c
c
■c
C
c
c
c
c
c
3
o
c
c;
c
a
:
a
■c
c
c
c
c
c
c
3
u-
c
C!
c
c
3
o
o
c
C
o
o
I
c
3
3
3
^
3
8
8
0)
£
- "C
c
CD
c
c
o
o
09
- ■□
O
O
c
T
c
a
c
o
o
o
c
c
c
c:
c
a
ra
o
o
o
c
"e
n
. c
IT
c:
ir
cr
c
C
it
iT
a
a
o
M
n
o
in
o
IT
o
o
o
If
o
o
o
-2
z
c
IT
CN
CN
c^
3
IT
CN
IT
in
IT
CM
CN
CO
a
in
CM
c
z
M
(/;
M
tf
M
M
tfl
m
m
M
M
t/i
M
«
M
M
M
Z
w
M
t/i
V3
tfl
m
Cfl
tfl
w
M
W
t/
M
o
<
h-
z
1
Basic Tables 2003
35
n
S
>«
n
■a
c
ra
o>
E
o
u
c
(fl
tf)
o
O
■a
o>
(A
3
■5'
<
o
N
>l
E
0)
■a
c
ra
w
c
o
o
3
•D
O
o
«r
c
_o
a.
E
0)
X
111
o
o
_c
w
(A
O
O
■D
a>
(fl
c
3 T3
Si C
< 5 I
^ ■ m
0) 3 a;
I- OT <
tn
<N
1
CM
^
CO
CD
cn
S
CO
CM
CD
"!f
CD
cn
CM
5
CD
^_
CO
v>
CM
1 CM
^
CO
CO
cn
rr
00
CM
CO
-J
CO
cn
CM
I
1
<o
h-
Oi
CO
CO
•V
S
in
00
CO
CO
in
CM
cn
CO
I^
O)
CO
CD
CD
TT
s
in
CO
CO
CD
cn
M
CD
CO
■^
r--
cs
h-
CO
CD
CC
CO
r^
CO
C
<JS
cn
cr
CD
03
5
l^_
c\;
p^_
ro_
CO
CD
(D
cr
<
;o
<N
CC
in
CD
co'
f^
r^
in
cn"
OC
01
co"
'^
CO
CO
CO
<o
CM
CC
in
co"
f^
t--"
in"
O)'
co'
cn"
cm'
(N
n
CO
CO
CO
r>.
CO
CO
o>
tT
CO
cn
CO
CO
p«*
CO
CD
5
X
I
8
C
in_
r:
CN
00
co_
IX
*o
r-
c\
■^
CM
CD
CO
CO
cr
CM
CO
^.
CD
^.
n
co"
■^
■<r
^'
cm'
rt
d
■t'
N-"
•«■"
•*"
cm"
CM
^
n
,
00
n
r*
00
CO
CO
cn
CO
in
r-^
j^
r-
■^
^
CO
'• S°
CO
p^
CO
CO
CO
cn
CO
in
t
^
CO
CD
CO
CM
CM
CN
CO
CO
CO
f^
CD
^
CD
CO
CO
CN
CM
CM
CO
CO
CO
ro
c
O)
CO
CO
tT
CO
CO
r^
■^
p*-
CO
in
CO
Csl
at
CO
CO
TT
CO
cr
p^
"^r
I^
cn
co_
o
X)
E
^
in
g
CO
CO
CD
CO
CO
CO
CM
p^
■^
in
CO
CO
cd'
cd'
cd'
CO
CM
CO
h-
t:
o>
c
in
cn
CO
O)
CO
CO
CO
•^
Oi
in
cn
CO
01
CO
CO
CO
■<3-
3
I£i-
CO
00
a>
c^
■<t
CO
CM
CO
00
cn
cr:
■^.
CO
CM
3
z
2
h-
^
^
h-
"
m
CM
CM
,_
CO
CD
cn
rT
00
CM
CO
Tj-
CO
cn
CM
Tj-
CD
^
CD
tn
CM
■ CM
^
CO
CD
cn
■»3-
00
CM
CO
^
CO
cn
CM
n
r*.
03
CD
CO
CD
s
s
in
CO
CO
CD
in
s
CM
P^
cn
CO
(^
cn
CD
CO
CD
s
s
in
CO
CO
CD
en
"
CO
(O
CO
■«*■
C\
(^
CO
CD
CO
cn
cn
er
CO
CO
■^
P--
cs
CO
CO
CO
c:
s
E
<
(D
CM
CC
ID
CO
00
f^
f^
in
01
CC
O)
CO
"^
CD
CO
CD
CM
CO
in
CC
CC
p^
N-
in
O)
CC
cn
CM
T3
fO
CO
t^
CO
CO
r--
CD
CD
cn
CO
cn
CO
CO
1^
CO
CO
CO
■^
£
in_
<^
CM
CO
CO
u:
CO
CM
■^
C^J
CD
CO
CD
c-
CM
CO
CO
in
CD
cs
"^
O
CO
■^
r-
"»t
"^
CM
CO
■f
■^
CM
CN
X
2
CO
CO
~^
CO
1
CO
CO
r^
CO
CO
CO
cn
CO
s
in
J!!!|^
CN
^
"*
^_
CO
[ CO
CO
!7
00
CO
CO
cn
CO
s
in
i
•^
(D
CO
CO
CM
CM
CM
CO
CO
CO
CO
CD
'»
CD
CO
CO
CM
CM
CM
CD
CO
03
£
c
o>
c^
CD
"*
cr
CO
r^
■*
o>
cr
in
CD
CO
Csl
CO
CD
■C
CO
CO
■^
cn
CO
•^
o
^
10
CO
CO
CD
CD
CO
CO
CM
">J
in
■T
CO
CO
CD
CD
CD
CO
CM
CO
t:
05
c
in
cn
CO
cn
CO
CO
CO
tT
in
cn
CO
cn
CO
CO
CO
■<a-
3
3^
CO
CO
O)
c<
'^
CO
CM
CO
n
00
cn
CO
■^
CO
CM
c
z
"S
N.
"
h-
lA
1
1
en
,_
Ui
CD
^
CM
CO
cn
Tt
in
CD
CD
F^
in
■^
CM
^
^
CM
CD
p*-
CO
CM
CM
CO
r^
CM
CO
CD
in
CC
cn
cn
CM
r-
t^
CO
CD
CD
CO
CO
00
CO
CO
■^
CO
in
CO
in
to
CM
■—
C>
N-
IT
01
1^
"^
CC
00
cn
cn
cn
cn
T
Tt
(O
in
CO
CO
p-
LD
CM
CO
en
CO
p^
m
3
oc
cr
01
c^
in
CO
cn
CD
CO
CO
00
CN
CV
CM
C^
cn
CM
cn
CO
CD
in
CM
CO
p^
in
00
00
CO
Tt
CO
t^
CN
tT
in
P^
CM
CM
CO
p^
CO
"<1-
CO
P^
CD
h-
CM
CO
CM
>o
<u
■*
r-
(D
00
Oi
CD
in
CO
■^
CO
CO
cn
cr
r
in
c
"^
■<T
-^
P^
in
CM
00
■^
CO
r-
N._
r«-
00
1^
■<t
C3>
CD
CO
CN
c
■^
CM
CM
CO
CN
CO
CD
CO
CN
TT
CO
co"
m
CM
■*
CO
in
CM
CM
CO
CO
in
CM
CM
CO
c
<u
XI
X
CN
CM
~
1
.
CM
CD
cn
in
tT
,_
CO
CO
in
cn
r^
(^
Q3
■V
,_
1
1 1
^
p-
^
CO
CM
CO
CM
^
CO
"^
■^
in
CO
CO
CO
CD
cn
CM
CO
r^
CO
1^
00
CO
CM
CM
CM
■^
in
1^
CO
00
CM
0}
X)
E
C3)
r-
CN
CN
00
r^
If
r^
CO
in
pg
CD
■T
CO
CO
CM
CO
co
in
P^
CO
•f
cn
CD
c
(C
Tj-
cn
co
CD
CN
CD
CO
co
CN
p^
in
•<T
CO
CO
CD
■^
if3
c
CM
p^
CO
^"
1—
t_
r-
o>
CM
in
CO
CD
in
CO
CO
Tj-
en
in
cn
CO
cn
CO
CO
CO
■<r
CM
3
^
c>
in
CO
■^
CO
"*
"<f
■^
CO
CM
CO
CO
CO
C^
•*
n
CM
o
sz
3
z
£
f
CM
CM
CN
__
p^
(O
3
o
x:
(O
m
lO
~i
CO
h-
^_
CO
CO
CD
CD
,_
^
00
CM
^
! CD
cn
CO
T-
■<t
CD
f^
cn
,
cn
tn
(31
CD
Tt
CO
p^
CO
p^
CO
in
CO
CD
cn
CM
in
CD
CN
r^
cn
cn
p^
a
in
CD
00
N.
CN
in
CM
in
CTJ
r^
cn
CM
CM
in
P--
CO
in
CO
c
"tf
CO
CD
cn
CD
O)
"o
E
<
c»
Oi
t^
00
r^
CM
CN
cr
CM
cn
CO
CD
CO
in
CO
CO
CM
CO
CM
"S
CO
CO
CD
in
TT
s
id
in
CM
CM
in
CO
in
in
Csl
a>
-Q
3_
e>
CO
•^
CM
CD
CO
r^
CO
5^
in
r
c^
CN
CM
•*
CO
5^
in
'-
CO
0)
o
00
•«t
a
U>
in
in
CO
cn
CN
r>j
in
cn
in
CO
00'
x:
=j
CM
r-
T3
o
Q)
c
■D
■D
h-
1
CD
"^
Tj-
CO
CO
CO
CO
cn
,_
CO
,
,^
p^
CO
CO
CO
^
1 00
in
s
(D
CM
,_
CO
■*
CM
.
CD
CD
3
TO
CM
^
Tf
r^
00
CM
in
in
CD
P^
p^
tn
cn
CO
in
in
in
P^
CO
1
■D
XJ
E
3
z
E
-*
(O
CO
■^
CN
a
CO
in
CO
cn
00
a
If
C^
Tf
C
h~
C£
Tf
cn
CC
03
h-
■>*
f
CO
CO
r
CO
Tj
r-
^
CO
(0
in
ij
CD
CO
Oi
s
CM
00
h-
CM
li
cn
CM
in
■^
CO
00
CM
m
55
3
^
h-
r^
CM
IT
s
p^
Tj
*
CN
n
p*-
CO
p*-
■^
rM_
ir
IN
rsj
CN
CN
•V
'-
m
1
CD
CO
CD
,_
,_
^
P-.
~1.
.
.
.
.
a
1
1 1
CM
CO
CO
CO
^
CO
.
.
.
in
CO
s
CO
C>
in
CO
h-
§
cn
cn
en
h-
c
*2
o
c
't
in
r*-
CO
CO
CC
CM
CD
If-
in
c
E
<
If
in
in
tJ
CM
s
s
CN
CO
T
01
CO
cn
■^
t^
CN
r*-
CO
cn
CN
CO
CM
C
^
CO
CO
Tj-
o
tT
"^
CD
p^
CJ)
CM
CO
CO
If
r
in
cn
OT
3
r
CN
■T
cn
CD
in
CO
p».
CD
in
\r
^'
(C
■t
V
"
N
00
1
CO
CM
Tj
CO
"^
cn
s
*d
"^
"^
.
7"
(0
1
1 1
CO
•^
CM
cn
en
CD
■^
.
T-
"E
s
h-
^
?
CD
s
cs
CO
CO
cn
h-
CO
CC
CO
00
h-
in
^
Tj-
CO
CO
CO
r
CN
CD
ir
CN
CO
cn
c
■«t
Q)
1
£
CO
s
00
CM
s
CO
■<T
CD
CN
"1
01
a
in
CO
\r
CO*
CO
CM
CO
If
in
CO
CO
CD
M
CN
■^
en
CO
in
CO
in
"c5
3_
CM
CO
CO
CD
cn
in
a
in
CO
cn
in
?
3
z
?
c
CM
■
''
""
~^
(D
CD
1^
cn
CN
■IT
CO
cn
CN
^
,
,
1
t
1
1
1
^
1^
I cn
CN
<D
^
^
O"
■^
CN
c
T
1
o>
CN
CO
CO
1^
CN
CM
in
p-
rt
in
JT
oc
C^
^
c
s
cr
c\
h-
.1
CN
CN
CD
O)
1^
CC
r^
CO
c
in
cn
cn
C\
c^
c
cn
CC
c
s
E
^
CJ3
Tf
tT
in
r>*
^
cn
h-
If
c
00
in
r-^
c^
0.
CM
h.
n
CD
00
tT
CO
00
CT
CO
CO
ifl
(D
CO
in
r-
r-
h-
CI
E
3,
01
01
CN
01
O)
OC
^
If
oc
■^
u
c
in
co
O]
CN
ir
X
LU
03
CO
It
CN
CO
■^
oc
c
JT
CN
in
r
cn
^
c^'
•*;
CN
CN
■^
"
'~
0)
IT
TT
CM
in
in
in
CO
Tf
^
in
r
^
^
CP
DC
CC
T- c^
! CD
(D
CN
C^
1^
CD
CM
CO
IT
.
CO
^ *
1
a
f'-
CO
CN
tT
c;i
1^
CO
c
CC
cn
c^
c
CC
<J» CM
in
^
Cn
c:
r>.
cn
■^
CM T-
■5
^
CO
t^
in
in
a:
r
co
CD
CO
CO
CO
CD
CN
c
CC
CC
c
cr
oc
cn
in
N
in
n
QJ
«
h-
CO
in
in
CO
CD
cr
CM
cn
CO
CO
in
Tf
c
CC
(O CD
c
CD
oc
IT
CO
r-
a
CO
cm" O)'
(U
h-
C73
in
T]
CD
CM
^
c
CT
■<t
CM
CO
P--
r^
c^
Cs
cn
cn
CO
in (D
3
<u
■^
■^
c
r^
Ol
IT
cr
CO
cn
CO
IT
•^
CC
■^r
CN
CD
■^
cn
IV
r«. 1
^
■0
t^
C\
CO
C£
in
CD
s
IT
CD
"<t
■^
Cs
CN
t"
in
CC
-^
r-
CN
If
■^
■^
cn CO 1
<
<r
CO
in
in
in
CD
CC
T
CM
CD
(D
oc
p^
cn
IT
'
«
•
"
"^
CD
h-
CO
CD
s
s
~
CO
Cs
r^
in
~~7"
^
1^
CO
CC
c
^
■«- <r
! <=c
c^
1^
oc
C^
cn
a
cn
Cn
«
in
1
CO
co
CO
CO
Cn
c
a
h-
CO
CC
•^
CD
oc
m
CM
CM
CN
00
C
CC
c
r^
1
E
3
z
U
1^
OJ
in
CO
CD
in
"<I
c\
ai
■V
in
CD
CC
CN,
o>_
c^
CD
■^
c*-
r
CO
-<*
(O^
to ^
a
If
a
■<t
in
CO
s
a-
C7
cr
t^
IT
(T
C^
CO
CO
CD
CC
h-
c^
a
r-
■^
CD
CD
IT
ir
C
IT
cr
CO
cn
CO
LT
2!
3;,
c
a
in
CO
Tf
•^
•^
(p
O"
CC
cn
CO
■T
CO
'J-
a
^
CN
CN
CN
CN
CN
r-
CM
c;
a
c
c
1
3
0)
E
8
c
a
c
C
c
c
a
a
c
a
c
c
c
c
c
c
c
8
c
a
a
C
o
CD
CD
CD
C
7
CD
c
c
c
c
C
c
8
c
in
a
c
■ a
c
c
c
a
c
i
OJ
c:
c
a
o
c
c
CN
ir
a
_C
: Ci
c
c
CD
a
a.
a
ir
If
c
IT
c
tfl
eg
M
M
c
1
c
IT
o
IT
C
in
1
CN
I/)"
'o
e
1
c:
CN
T!
IT
h-
tfi
&g
M
1
1
3
j
E
" £
C!
CN
CM
c^
■^
in
r^
M
V
«
c
s
M
M
V
M
tfi
M
M
■<-
tfl
W3
tfl
tfl
w
tfl
w
M
E
^
«
M
C
a
ci
c
1/
M
a
a
Q
3
en
c
a
a
a
(L
OJ
a
a
a
"C
■c
■0
c
a
f) ._
5
£
s
5:
oi
OJ
oi
a
■a
TD
TJ
c
1
in
c
a
a
T)
■a
■c
■c
•c
-c
■c
■c
c
c
c
1
in OJ
■a
TD
"a
■a
TD
■0
■a
■c
c
C
C
■c
C
c
c
c
c
c
c
c
3
3
a
C
c::
c
C
c
c
C
c
c
c
3
3
s
c
3
3
3
i
g
a
c:
c::
c:
1
3
a
o
3
3
^
^
g
§
01
^
- "C
c
a
c:
c
c
- -D
o
a
o
ra
*
^
n
c
i
C
If
in
c
c
IT
a
c
c
a
in
c
c
c:
c
2
R
M
R
"C
c^
C O
3
in
in
in
c
X
j5
b
c
IT
CN
CN
CO
a
IT
CM
CN
ir
T- in
CM
CM
CO
T3
in
f^
CN
in
c
Z
M
tfl
M
tfl
*fl
tfl
fefl
tfl
6fl
tfl
tfl
M
M
f/i
M
w
Z
<A M
M
m
m
M
M
bS
M
M
w
tfl
tfl
tfl
<
l-
Z
1
36
Individual Returns 2003
*•»
*^
m
S
>«
•o
c
10
0)
E
o
o
to
M
s
o
■a
0)
(A
<
0>
N
'in
>»
E
ra
t-
■o
c
(0
«r
c
o
■s
3
■o
O
(0
c
o
Q.
E
o
X
UJ
o
u
c
(A
(A
O
h.
O
■o
V
<fl
3
w
u!
c
c
o
3
■D
lii
%
3
2
C
*F
C
o
1
CM
o
0)
^~
(D
0)
3
(0
3
<u
«rf
=
w <
tD
1
1
1
1
,
CM
^
r-
CD
CO
in
in
CM
s
Q
^
c\
fO
(O
1
r
1
I
,
CM
,_
1^
CO
CO
in
in
CM
I
1
CN
p^
cn
CO
O)
CM
01
r».
CS
•
r^
en
c:
Oi
CO
Oi
CNl
cr
(^
C^
CM
CD
to
^r
cc
in
fN
t3)
CM
to
Oi
en
CO
■C
c
3
^
in
CO
co"
0"
?
co'
to
tc
00
■*
in
CO
CO
?
CO
CO
p^
in
o>
CM
TJ-
CM
r^
CO
eg
01
CM
■^
CM
pv
TO
to
(M
•
'
CM
E
<
(D
1
1
1
1
to
CO
00
f^
o>
01
Tj-
CO
CO
in
Jt
CO
1 1 1 1 : t^
CO
CO
CO
r^
en
en
Tf
CM
1
<o
to
r-
00
CO
r^
in
to
' ' ' ' ' en
n
r^
CO
CO
00
"to
<C
01
h-
r-
c
c:
c
en
oj
r^
in
CO
o
E
E
,^
n
^-
00'
r)
p)
CN
cr
fN
CO
n
Oi
CN
CO
^
1-
s
n
l
•
•
■«
■
•
*
■^
*
•
•
3
to
2
~
CO
1
1
1
1
,
CM
^
r^
tc
Q.
in
tn
CM
^
CM
m
to
1 1 1 1 : eg
^
r^
CD
00
in
in
CNJ
1
rj
Oi
to
01
CM
O)
01
t^
CM
' ' * ' •
1^
Oi
CO
Oi
to
t3>
CM
c
CN
O)
CN
CO
Oi
CO
t
IT
CC
in
CN
(7)
CM
CO
Oi
en
to
■V
C
3
E
•^"
in
CO
CO
?
CO
cr.
tc
00
■*'
in
CO
CO
?
CO
to
^
en
01
CM
^
CM
CO
eg
o»
eg
^
eg
p^
g
CD^
CM
'
•
'
CM
•
*
0)
<
X
<o
I
1
1
1
.
CO
CO
CO
CO
h-
g,
c^
en
Tf
CO
CO
in
^
r:
to
1 1 1 1 : c^
CO
CO
CO
1^
Oi
a>
Oi
^
CM
t
<D
CJ)
CO
h-
00
CO
P^
in
CO
to
• en
CO
p^
CO
to
CO
pv
o
E
3
«D
tn
S
r^
r-
<r.
«.
O)
a>
h-
1^
in
CO
E
<D
SI
r
CO
CO
a>
CN
CO
r
r
Si
r
00
CO
en
CM
CO
r
J"
c
3
2
1
1
1
CM
"^
CO
CO
"^
,
,
,
,
,
f-
CO
r-
CO
in
1 1 1 1 : lo
CO
CM
7"
•
,
in
to
t>.
in
c\
to
CM
CO
co
CT>
CO
* eg
a.
CM
CO
en
in
00
00
00
OC
00
^
f.
CO
c
<
cc
r^
in
S
cr
TJ-
in
to
1^
^
01
in
CM
1^
cm'
n
OJ
O)
P
CM
in
CM
en
CD
in
c
(£.
a
■^
K
CO
CM
^
'
^7
1
.
1
1
^
CO
CO
CO
,
,
,
.
,
to
CO
in
JT
CO
1 1 1 1 : to
CO
en
.
.
r
.
CM
^
^
en
CO
in
CO
CTi
in
C
00
E
3
c
O)
CM
(J>
r^
Oi
C31
to
".
ra
\e.
CO
00
r-
fr
00
eg'
k-
t_
m
CO
^
ri
D
£.
:
0)
z
FM
1
1
CM
(O
CO
rr
to
01
f^
r^
o>
1
1
1
1
1
.
1
r-
1:11:0
to
Oi
P-.
h-
01
1
1
1
•
in
O)
(O
(C
M
CO
1^
CM
h-
a
CM
CO
tn
CO
CM
in
N-
CM
CO
c
r-
hw
cr
cc
■*
r>-
in
If
C
■*
1^
en
f^
to
cn
■»
3
IT
00
f\
CD
in
in
CO
c
«
CO
to
to
00
a
1*.
£
,i
01
r*
^
•*
CS
(O
in
in
n
f^
eg
e
in
CM
V
CM
K!
D
M
<->
<j
1
T3
3
"E
o>
[
1
-t
r^
C\J
CO
,_
CO
~i
1
I
i
I
1
1
,
I
1 1 1 1 : t^
^
to
cr
1
;
1
.
O)
ro
h-
cn
p^
CO
h-
en
in
CM
• en
r-
in
"S
T3
E
3
tn
a>
CO
C31
CO
tJ)
h-
<ji
tf
Oi
CO
en
en
cc
a>
jO
E
3
00
in
•n
CV
CO
in
in
■^
r-
CSJ
•
C
CM
J~
in
^
in
CM
'
S"
z
K
1
CD
Csl
Tf
O)
CO
00
^
^
CO
"^
"^
"~7"
,
7"
T"
CO
1 1 1 1 1 1
CO
CM
"^
Cm
,
.
CO
01
CD
Oi
(3>
in
CD
CO
CN
CO
•K
in
CS
g
1
r
CO
•V
in
CM
CO
r^
■^
CO
«
h-
h-
P^
If
in
in
CO
CO
c
Tj-
CJ>
CO
r^
<ji
CC
co
C>
r-
C0~
O)
CM
CM
h-
c
h-
CM
$
CM
CM
in
P-
LO
(O
CM
*
•
*
eg
<
*
T3
0)
M
1
"~J^
CM
"~^
CM
"^
1-^
f^
.
,
,
,
,
,
,
h-
! 1 1 1 1 I
CM
1^
"1
.
.
r
to
1
0)
r^
CD
^
3
CO
■*
a
CM
h-
C
CM
1
E
S
CM
'T
O)
OI
01
5
c
er
CO
00
E
3
CM
CO
in
03
in
c>
Cm
CO
cn
in
o>
ra
1
M
eg
•
'
!
3
o
1—
z
en
""^
CO
r»-
"~^
Oi
S
CM
CD
,
,
1
1
t
1
1
1
u-
1 1 1 1 : J
c:
h-
^
CM
.
.
5
to
(£
tn
co
in
fj)
r^
■^
c-
1
r^
in
If
CO
CO
5
r^
-T
'^
in
C
cc
tc
to
tf
in
r*-_
c
ra
iO
(*■
CN
tT
CD
^
C3)
If
Cn
^
CS
cr
iT
OC
Q.
lO
to
n
CO
^
in
CO
cn
<3
LP
CS
CO
ji
E
lO
to
X
LLI
"^
00
in
00
h-
m
in
"^
CO
in
f^
"^
~~7"
CM
a\
CO ■^
tc
IT
Ol
1 1 1 1 : CT
r-
r
<o
IT
in :
,
eg -<!
CM
8
f
in
O)
CM
If
in
c*
CJ5
•eT
f-
CO
CO
t:
PI
' ' ' ' • c
cs
cc
CD
■^
CO
pv
eg OI 1
■5
^
CM
jr
c
CN
O)
CO
5
CN
CO
c\
CS
CM
cc
cc
01
cr
Tj
CC
01
M
00 -<j
'W
n
CM
h-
CM
<yi
tc
00
CO
CO
IT
cc
a-
Oi
c
c
p^
p^
00
tc
r^
CO
■5
_C
m
s
Tf
to
CO
Tj
Oi
r^
tc
in
f
CS
IT
JT
'■J
CS
c
p^
'c
in 00 a> 1
3
0)
CM
c\
CC
tc
00
h-
*
0.
Tt
CC
cc
CM to 1
^
(0
T3
■~'
f
•
CM
*
*
;
<
01
CO
r-.
CD
^
CO
CO
cc
cc
r--
7"
-J
CD
CO in
jr
c-
1 1 1 1 ; c^
T
c-
cc
r-
IV
I
.
^
CM en 1
f".
CM
CM
CO
m
CD
^
IT
cc
■^
h-
in
CO
■ ' ' ' * <7
c-
r^
CC
OC
N
c
<U
1
1
CM
CO
CO
C7I
5
N.
CC
c
CM
cr
cr
p^
i^
er
in
m
in
f
in
CO
CO
OC
Cm
CD
P
OC
c^
cn
CM
in
2
"i
CD
l£).
00
■* «
*
•
*
'"
!
^
c
Z
c
c
a
c
•0
c
8
c
c
c
c
c
a
a
c
c
CD
<3
c
c
c
c
c
c
c
1
a
a
1
C
a
i
c
a
c
C
c
C)
a
c
T3
TO
a
c
CN
in
■;
c
0000
a
Si
If
in
c
c
IT
c
If
«
w
tfl
M
1
'^. in* in
in
c
CM
(A~
c
CM
CM
CO
3
iT
r-
M
M
w
1
c
»- eg CM
CO
t:
in
r--
m
«3
E
3
ffl
e
7
£
g
f^
M
m
M
M
M
M
M
a
0]
a
<]
*
J2 »- «» fcO w
ti«3
M
fA
M
tfi
a
u
a
E
.ti
O)
a
n
a
oi
oi
oi
a
a
a
■c
c
c
C
c
E
I. 0) (U
ai
oi
a
■0
T3
•c
£
W
c
ir
w
OJ
■c
■□
■0
■a
■c
■c
-c
c
C
jsted
er$5.
unde
Ound
Ound
■a
t:
■0
c
C
c
*:
T]
c
c
c
c
c
c
3
3
c
c
c:
c
c
c
3
3
E
c
3
3
a
3
c
c
c
c
c
c
£
3
I
3
3
Q
§
8
A
' *c
c
c
(1
^■00000
m
<
i
c
C
a
a
ir
c
in
c
c
c
c
iT
C
c
c
^ c
" ^ in
in
in
X
2
k
c
1/
C^J
CN
r-
a
IT
r-
CM
in
Cv
IT
^ in 1- 1- CM
CM
CO
s
in
pv
CM
in
c
z
M
M
w
M
W
M
m
m
(/3
(^
M
m
tfl
«/3
W
tfi
«
Z t» b9 t/} t/) t/3
kfi
M
w
«
fefl
W
M
tjfl
<
1-
z
1
Basic Tables 2003
37
(0
S
>.
n
•D
c
ra
o
E
o
u
c
w
w
o
I.
O
■D
0)
-*-•
(A
<
N
(A
>.
Si
E
X
n
T3
c
n
10
c
.2
u
3
■o
0)
Q
«
c
o
0)
X
UJ
o
u
c
(A
W
o
(3
■a
a>
(A
_3
<
3 -D «
^^ fit ("
I I"
< C I
T o "
C4 O c>
0) 3 S
T5 is 1=
ro *j =
I- CO <
CO
r^
CM
CN
in
s
CN
en
in
o
■rr
CO
CD
^
o
en
n
I^
cn
CO
f^
CM
CM
in
"^
CM
cn
in
o
_
■<J
cn
,
§5
^
^
CD
O)
to
in
CD
■*
CM
O
CM
CD
r^
CO
cn
r-
Tf
CD
O)
CD
CD
in
cn
to
■*
CO
^_
■*
CM_
en
s
O
^-_
co_
Tf
in
CD_
;^
cn
CM
CO
TT
to
5
■^
CM
cn
CO
O
tD
00_
■*.
o
in
CD
1^
C30
[=
s
in
C^'
co"
to'
CN
1^"
in
CD
co"
CM
h-"
CO"
oo"
to"
■<t"
CN
F--"
IT
CN
cd"
to"
cm"
r--."
co'
in
en
CO*
3
CD
o
to
s
00
CO
r^
CD
en
in
in
en
"^
in
04
CM
r*
CD
CD
O
CO
■V
OO
to
p^
CD
CO
en
in
CD
X
O
E
<
r^
h-
to
s
o
00
CD
eo
^.
^.
to
^.
co_
■<t
in
CO
I^
CD
en
o
in
CO
to
CO
CO_
in
<R.
CD
ra
cm"
^"
r^
co'
en"
oo"
s
cd'
to"
to'
co'
■^"
CN
•*
CM
cm'
■*"
p^"
co"
cn"
co'
■a-'
cd"
co"
co"
cd"
01
E
s
c
r^
CM
N.
CO
CM
^^~
•*
""T*
""co"
"~~
""^
in
CNJ
CD
CO
in
O)
^
h-
CO
CO
o
in
CM
o
CM
n
in
to
^
^
in
CN
CD
to
in
cn
^
r^
CO
CO
cn
1
o
CD
r^
CO
r—
CD
O
CD
CO
en
■*
^
CO
1^
en
o
CD
r^
CO
p^
CD
o
CD
CO
CO
"to
en
03
°.
li:
CO
o
CO
o
5
CJ)
o
to
r^
r-
CO
en
^
r-
en
CO_
CM
CO
O
to_
o
s
en
o
CD
r^_
l^_
?
0}
E
CO*
rJ"
cm
co'
h-"
o'
oo'
5"
en"
o"
O
co'
in
cm"
cm'
co'
cm'
co"
co"
co"
r-T
o"
co'
3
en
o"
cm"
^r
CO
CO
<3)
o
CO
TT
f-
CD
"^
CO
CO
en
in
CO
o
CO
^
p-
CD
■^
CM
E
o
3
r^
oo
o_
f^
h-
o
«=.
CN
CN
en
CM
CO
o
r^
Ol
co_
p^
o
CD
CN
CM
cn
CM
£
§
■*'
in"
■*"
'T
co"
cd"
CO"
"^'
§■
Tf
iri
■^'
■^"
co'
to"
co'
•^*
'
"—■
"~"
—^
CO
r««.
CM
CM
in
""^
CM
en
in
CO
,_
■^
CO
"cd"
,_
o
cn
^
t^
"oT
CO
f^
CM
CM
in
"T
CM
CD
ID
CO
^
•^
S
1
ft
CJ>
h-
3
CO
cn
CD
in
at
in
■*
CM
CM
CD
r^
r-
CD
r^
s
to
tn
CD
in
2
■^
S
^
M
CJ)
°
to
■>T
o
In
CD
en
^.
■^.
CD
r)
co_
en
o
to
co_^
■*r
o
in
oo_
c
to'
■^"
id"
CN
CD*
co"
cm'
h-"
co"
in
CJ)'
cd'
cm'
r-."
CO"
co"
(D"
^'
CN
r--"
CN
co"
cm"
r-'
co'
in"
^"
oo"
'T2
i
s^
CD
CD
o
CO
s
CO
CO
CD
r)
CJ)
in
in
en
s
in
CM
CM
CD
o
s
CO
CO
p^
CD
CO
cn
in
CO
9?
ri:
CO
CD_
cn
o
CO
CD
00
oo
in
CD
CD
tD_
■^
in
CO
cn
CO
CD
00
CO
in
CD
CO
o
c^
CM
Tt
r-."
co"
CJ)'
CO'
s"
co"
co'
CD'
CO*
'T
CN
tt"
csT
cm'
■^'
I*-."
co"
ai
co"
3:'
to'
co"
<d"
to"
h-
eg
f^
CO
CN
"
OJ
CO
to
tJ-
"~^
ID
CM
~cd"
CO
in
Oi
,_
r^
CO
OO
o
in
CM
Q
CM
04
CO
to
■^
^
in
CN
CD
CO
in
O)
T-
[^
CO
2
s
1
2
h-
O)
^
o
CO
h-
r^
CD
o
to
CO
CD
5
5
CO
f.
cn
p^
o
to
1^
00
t:
s
o
^
CO
i?
0)
E
C35
co_
CM_^
r^
cq
n
o
CD
CJ)
o
to
r*-
T^
CO
h*
cn
co_
CN
CO
o
CO_^
o
CD
cn
o
CD
I^_
s
CO
cm"
co"
co'
co'
O
Tf"
en
o"
O
co'
in
cn"
cm"
CN
co"
co"
co'
N."
o"
oo'
■^"
en
o'
cm"
iD
fO
Ol
in
CO
o
CO
s
r-
5
TT
CO
cn
in
CO
o
CO
-<r
(^
tD
Tj-
V
CN
8
E
o
3
r^
s
3
ri:
°l
^,
r^
o
CM
CN
o
r--
en
CO
p^_^
o
CD
CM
eN_
en
CM
3
Z
£
§
rr
in"
"*'
^
co"
lO"
CO
-*'
§
'^'
in
'q-'
■T}-"
co"
■ cd"
co'
■^'
^■^
in
1
00
in
in
CD
in
CD
CO
CO
00
oo
CD
CO
O
CD
r^
CO
O)
o
(7)
1
^
CN
1^
to
in
in
tG
^
Gi
CO
1^
"5
o
^
to
o
C3)
(D
CD
CN
CD
CO
o
o
•^J-
in
f^
"^
CO
en
r^
CM
in
OM
O
o
CO
CO
■^
CD
^
co
in
?■
p»-
m
in
in
cn
to
o
CO
'H
CM
o
CD
■^
"^^
<D
O
cn
O
CM
CM
cn
CD
■^
fD^
p^
CO
°l
f^
04
c
in
r«."
co"
CJ)
h~"
o"
cd'
^"
cm'
S
CO
co'
o"
■rf
co"
co'
r-'
in
f--'
cd"
cm"
co"
iri
in
o'
cd'
en
co"
r--'
co'
o"
o
E
<
^
CM
in
r^
Gi
s
s
CD
CO
o
CM
rf
Tj-
CO
CO
m
•V
CM
CD
cn
1^
en
00
in
in
CO
CO
to
0)
1^
oo_
CD
•*.
r^
O
5
=0
CO
■<t
en
CO
r^
CM
CO
5^.
■^
■*
'^,
1^
p^
tn
o
CN
to
£
o
co"
oo"
o"
in
3
h-"
ci
tT
in
in
co"
co"
in
h-'
r*.*
in
cn"
co"
en"
in
s
co'
•*'
o"
CO
o
CM
^
CD
CO
tT
CM
en
C3)
in
CM
CI
CM
■^
in
CD
■V
CM
cn
CD
in
CM
CD
o
o
o
_0
^"^
~~T
""IT
a>
CM
CO
o
in
"~~"
CO
"cd
cm
n
in
~
CD
,_
CM
o
cn
h-
1
""co
CO
en
CO
CM
N.
in
in
00
<5
in
^
in
r^
o
X)
h-
o
CO
o
s
in
o
h-
en
en
CO
■^
CO
CO
to
r^
1^
CD
CD
in
o
CM
in
5
E
CD
CM
in
O)
5
o
in
CD
CD
CO
CD
■^_^
5
IV._^
o
co_
o
CO_
en
•v_
in
CD
in
h-
1
o»
S
cd"
oi
s
CN
O)"
co"
en"
o"
o
co'
in"
co"
cd'
CM
co"
co'
cd'
cm"
cd"
o
cm"
in
1—
fO
in
^
CM
in
CD
CD
in
1^
CD
5
"^
o
CO
CO
cn
iG
o
CO
71
5
■t
CM
o
3
00
r^
■^
<^.
■^.
N-
o
CD
cni
CM
CM
CO
o
r-
o>
O
*^.
CM
o
c
3
z
2
SI
^"
cd'
in
■*"
co"
cd'
co'
■*■
'""
§■
■^"
in"
■v'
'T
co"
cd"
co"
tt"
N
0)
■""^
"~r
~~r
""m
_
""T
<j)
in
in
CN
CO
r^
(^
CO
.^
""co
CO
CO
s
TT
1^
m
CM
^
to
CO
CO
o
o
CM
CM
1^
1^
cn
■<t
P-
O
a.
CO
D>
CO
(N
CD
in
Tj
en
CO
s
cn
h-
O
o
p^
in
o
CO
CN
■t
I^
p^
CO
CM
o
(U
M
h-_
CNJ
CM
s
C3)
CO
to
CD
CO_
**l
r^
cn
CO
in
in
CO
P--^
■*
■^
in
in
in
o
O)
c
3
o
E
<
m"
co"
cd"
in
s
en"
co"
co'
tT
ai
to"
cd"
rvT
Cj'
cm"
■*'
cm"
co"
co'
o'
CN
co'
E^"
S
to"
cd"
cm"
s
c
?7
fO
C3>
C3)
CO
in
CO
r*-
CN
C7)
o
CM
CM
n
f^
-<»■
CN
CO
CO
CO
CD
o
CN
CM
2
1
o
h-
rt
m
in
in
CN
CM
CD
^
CO
■^
00
=o
CD
CO
in
in
CT
to
Tf
CO
Tf
'tf
o
oT
S"
o
o'
co'
OC
^
cji
cn
r--"
oo
OO
cc'
co'
en*
en
h-"
o
o
3
O)
■T^
CO
CM
Ol
Ol
CM
to
E
3
CD
""
^■^
<o
1
h«.
cr
rr
CD
"^
CO
CO
o
1^
CO
CD
O)
CO
CO
CM
CM
CO
en
o
1
tT
CO
in
en
f^
ci
in
to
s
in
^
"<f
^
^
CO
0)
CN
o
s
(ji
en
CN
in
CM
CM
r^
t^
CO
o
to
o
en
CO
to
en
CO
CM
CM
00
q:
E
m
■*__
In
o
S
f~.
CD
00
o
O)
CT
'»
■^
-J
O)
CM
CM
CO
cn
CD
o
o
in
o
en
h~
c:
■*
<0
C
E
od
If:
IT
fC
CC
CD
CO
r^
CN
CO
cm"
■■T
CO
CO
cd"
in
CD
s
t;
CO
CN
•<r
CM
iS
ra
u
CO
oc
o
rj
in
CN
CD
CJ)
CN
CO
CM
CO
CM
CO
CO
CN
CO
CM
cn
CM
CO
CM
oo
o5
o
3
;;--_
01
ifi
r.
S
n!
h-
a>
O
^
CM
<J
CO
o
■^
CO
CD
CO
o
en
■^
CM
n
3
"S
en
00
CO
■•a-
CO
CM
"t
"
OC
CN
Tl-
in
■"T
CO
CM
-'t
■«f
_
^^
~~7
c\
in
CO
in
CO
1^
r^
CO
CO
1^
CO
CO
in
r*
~s
CO
in
~i
in
1
en
^
CO
CD
in
CO
^
1^
o
o
^_
f^
CD
'S
m
en
in
oo
in
in
o
en
o
CD
en
in
r^
Oi
to
CD
CO
CO
CO
P^
CO
CO
en
CN
CO
p^
in
£i
a
o
s
c\
S
o
in
o
oo
in
in
CO
o
cn
CN
CD
■*
o
CO
in
in
r^
CD
CN
to
o
00
en
CD
■^
in
CD
00_
o
c
<
oi
in
CD
i
cc
s
en
f-
en
c
o
o
Tf
in
cn
cn
^
00
oo
to
K
C\
O
o
CO
[:-
£P
e
3-
CM
?
o'
S
in
o
r^
CN
Tf
CM
CO
00
o
4
o
cn
CO
04
t-^
o
O
CO
s
t;
■^
p*-
CO
CN
p^
CM
o
cc
CD
in
CD
CN
^
Oi
tc
en
CT
■T
o
?>
in
^»
CO
■*
ID
(j>
p^
o
o
'T
en
CC
CN
CN
tn
3
IT
CJ
C3>
c
CN
OJ
OC
CN
en
CO
CO
cr
CN
•t
CD
CO
o
C3
a
CC
CO
CO
CO
oo'
■a
CT
CM
CN
CO
(N
cc
~
CM
CM
CO
CM
CN
s
^^~
m
1
h*
CO
00
r^
CO
~~^
"^
~~^
n
o
O
in
CD
00
CD
CO
cn
CD
00
1
CM
cn
in
CD
in
CO
cn
in
u:
in
Q
CD
CO
P^
E
m
CM
in
s
cn
CO
CM
in
CM
s
r^
CO
in
O
r^
CD
tT
CO
CO
CO
en
3
1^
o
23
S
s
s
T
(0
o
or
CJ)
■^
C^
o
cr
'^
o
^
in
to
■<3-
■^
cr
r^
c
a
CD
a
00
CO
O)
o
o
^
*H
1
QJ
<u
Si
E
cr
CO
c
h»
cr
cc
CO
f^
CD
en
cn
in
a
r^
cn
in
CO
r^
in
CO
p^
o
tD
to
o
^
£
oT
^
o.
O)
fc
o
O)
c
in
CO
in
en
CO
Cv
in
CN
p^
CN
r^
■^
CD
en
CO
CN
"c5
o
£.
s
CM
■^
s
r^
CO
CO
o
r^
r-
o
CO
in
T^
00
en
r^
p^
o
CO
^_
1
3
2
CN
CM
^
CN
^
CM
.t
J
■"""
"*
en
CO
CD
"^
in
CO
in
CM
in
CD
r-^
o
r^
1
I
1
1
1
1
5
in
^
CO
CD
CO
3t
o
^
CO
p^
?
■«I-
cn
1
1
to
'■
c
g
a
CM
oo
CN
CJ)
CO
n
in
o
?
s
en
■"S
en
CM
CM
p^
cn
CD
9
CN
p*-
<o
■^
lO
O
c*'
CO
r-
o
in
-«■
CO
o
C^
a
o
CN
C-
in
CO
T
CO
CD
a
o>
Q.
c
CO
OT
2
c
CD
CO
CD
in
CO
CD
o
S
5
o
in
CD
CO
g
§
00
CD
CD
in
CN.
s
CD
o
o
cn
O
O)
p^
s
en
to
in
o
i
E
CD
CO
TO
o
O
CD
CN
■*
r^
in
r-
■^
CO
CD
■*
CO
O
in
If
o
CO
ID_
£
or
If
CN
•^
O
CM
o
CM
N.
■fl
CM
en
-
c
■<T
c>
c
■q-
IT
■q
r
en
CO
^
CM
04"
s
'
■^^
""T"
o
O)
O)
O)
<j)
in
en
CD
CO
r^-
O
CD
cn
CO
O)
~i
f--
Ol
■^
CN
CM
en
""to
CD
^
en
in
■V
CO
CO
to
Er
ri.
^
o
CM
CD
CN
en
f^
s
in
^
s
CO
in
r^
in
(C
CO
CM
cn
C>
^
00
o
p^
CO
o
CO
O)
■o
«
CN
CD
5
CM
O)
'^
00
h-
in
CD
CO
•V
■V
in
■^
m
h-
cn
in
O)
CD
CD
CO
-5-
CO
h-
r
CO
CO
CM
V
to
1
0)
c
CD
cc
ID
CD
CN
CO
CO
h-
CN
en
in
o
c«
h-
CM
in
r-
O
r-
en
CD
to
^
S
CO
23
m
of
c
00
CD
o
Tf
r^
in
N.
00
CO
h-
CO
h-
in
■a
■^
CN
r»-
r-
to
CJ]
00
in
t^
CO
p-
■*
^
o
9
o
cc
o
=>
0)
CD
c»
O
c
O
h-
h*
CO
O)
CD
h-
CN
-q-
en
r-
cc
co
co
^
■*
c
■<T
CD
h-
in
Tf
tD
CO
■^
00_
^
to
■D
in
If
If
CO
CV
s
c
CO
CD
co
(O
CN
r^
CN
CD
p^
cn
u
CM
o
CD
CN
in
CO
CN
C^
h-
CC
04
<
O)
h-
CNJ
CM
CD
00
Ol
o
CD
tn
o
r-
CD
C'J
CM
%
CO
CO
CT
O
CO
in
o
o
CO
CM
CO
1^
!?
CM
CM
_Z
CM
^■^
~^
o
■^
o
CN
^
s
Gi
~
o
CO
CO
"^
in
r^
^
CN
in
r
IT
CO
■^
IT
CN
CD
CO
in
cn
^
|S_
CO
s
en
00
a
^
o
r^
r^
CO
^
CD
o
CO
CO
O
in
3
ot
en
r^
o
CO
N.
OC
h-
s
o
je
CO
CO
<D
E
f-
en
CO
■^
co
CD
(C
C31
in
o
c>
CO
t^
CI
cn
cn
cc
CM
f*-
OC
a
tO
o
CD
en
o
tc
p^
i^
CO
E
(>
CC
c
a
o:
in
C
Tt
o:
c
CO
o
o
c
CO
in
r
CM
to
CM
QC
f
OC
p^
O
00
Tt
05
c
CN
2
3
S"
c
o
-^
a
C31
CD
CT
h-
cc
f^
t:
CNI
T]
to
r"
cn
IT
<r
a
t^'
TT
P--
CD
T]
■^
CM
2
s.
o
c
§
a
U"
in
CO
C
CO
CM
CNI
O]
CM
cc
c
p^
er
f^
c
to
CN
CN
cn
CM
«
,
3
z
o
i;^
<7l
CO
CD
in
■^
n
CC
CO
■<r
o
^
in
t
■^
t^
to
CO
■^
to
_
c
o
O
a
.
c
a
c::
o
o
a
Q)
3
c
c
c
c
c
a
o
a
o
C
c
c
1
c
c\
c
o
o
c
Q.
E
g
c:
c
c
c:
c
c
o
a
a
a
1
c
c
■
f
c
c
c
c
c
c
c
Cn
If
£
7
c
c
c
c
c
c
o
Q
c
c
S
.
c
iT
c
iT
c
c
c
iT
M
W
tfl
tfl
s
(1
E
If
c
IT
c
e;
c
ir
o
CM
ir
tn
o
S
i
I
I
, 1
c=
c\
c^
a
5
a
IT
a
C
c
a
■c
e
■c
a
c
1
1
3
1
c
c
c
n c
c
a
a
a
IT
a
c
T]
1
c
E
E
£
.
C/J
t
■c
' 3:
' 1
■c
t:
"C
■c
t:
■c
■c
■c
c
c
c
1
G
•c
■c
■c
■c
TZ
TZ
■c
■c
CZ
c
c
■c
c
c:
c:
c
c
c
c
c
c
c
c:
ifi
■c
c
c
c
c
C
C
c
c
3
c
<a
c
c
^
c
g
c
c:
£
a
c
3
o
c
o
^
c
c
c
c
c
c
c
C
c
o
c:
c
c
C
c
o
a
a
Si
- t:
c
c
c
c
c
c
c
e;
c
c
^
c
o
c
c
c
c:
c
c;
a
a
to
1
c:
c
c
c
c
g
c
c
e:
c
c
2
a
X
R
tc
c
c:
o
c
c
c
c
c
c
o
o
c
c
X
a
1
"
z
c
c
IT
c
IT
c
c
c
IT
c
LT
c
c
c
c
o
ir
c
ir
c
c
in
o
c
o
I
c
IT
CN
CN
o-
a
iT
r*.
CN
IT
CN
ir
IT
CN
Cv
r
ir
h-
CN
IT
c
s:
2
ffi
t/=
tfi
tfi
tfS
«=
tfi
e"
e=
«
t£
ffi
t/j
M
(fl
M
if
2
*fi
«
M
M
tfl
tfl
ffi
M
M
M
M
M
tfl
o
<
1-
z
*; x: ^
E
E 1
E 3
38
Individual Returns 2003
Table 1.3 --All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status
(All figures are estimates based on samples-money amounts are in tliousands of dollars)
All
Joint returns of
Separate returns of
returns
married
persons
mamed
persons
Number of
Amount
Number of
Amount
Number of
Amount
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(6)
130,423.626
6,207,108,793
51,510,779
4,087,730,352
2.320.275
98,811,737
110,890,993
4,649,900,493
44,085,544
2,981,251.682
1,941,543
71,525,740
59,459,344
127.159.692
33,465,717
80.654.446
816,830
2.753,514
4,524,955
53,750.230
2.625.900
33.730.104
61,374
1,277,712
30,475,097
115,141.232
17.858.231
72.777.527
398.596
2,661,016
22,449,379
80.994.736
13.285.122
52.215.041
294.167
1,824,184
24.655,907
23.425.623
16.137.981
17.167,271
493.682
402,504
431,368
6.470.712
19.591
241,272
4.788
84.722
14,442,334
268.581.833
8.575.887
191,245,480
238.084
5.460.105
4,973,314
38.926.548
3.194.114
25.886,893
94.241
976.520
10.176,755
323.306.031
6.042.940
243,052,321
129.392
10.206.412
12.808,303
28.952.022
7.522.968
17,374,362
181.432
212.441
1,753,860
-330.359
1.289.463
596,254
27.913
-200.654
8.611,702
88,335,605
5,242,040
61,020,591
92.148
778.842
22,822,842
372,931,442
12,980.128
244.306,329
293.102
4.959.465
5.676.820
67.212,860
3,830,071
49,047.888
73,631
1.066.148
4.940.130
40,950,539
3,320,573
28.037.575
48,674
481,407
608.551
2,939,346
391,566
1,821.003
6,919
39,533
7.006.580
254,057,122
4,949,789
211.523,758
125.856
4.773,594
532.533
12,414,793
247,685
6,092,691
10,835
507.422
1.997.116
-12,371,492
1,571,502
-9,749,632
18,415
-191.417
10.065.230
44,007,879
4,837,246
22,466,197
157,391
699.237
10.975.002
97,768,201
7,157,272
71,553,758
164,603
1.309.057
5.703.893
21,289,227
3,461,436
13,894,543
78,985
378.533
30.382.069
87,575,677
17,562,200
61,720,474
386,728
1.480.581
3.418.494
10,006,814
2,170,129
7,377.144
33,120
79.191
6.953.370
4,409.816
3.695.288
2.564.671
-
-
3.240.673
805.734
2.154.133
554.943
49,853
11.493
3.571,154
6.683.631
2.081.631
4.025.692
-
-
1,208.801
17.795.957
938.935
14.028.493
17,039
243.989
15,373.279
19.791.285
9.422.485
14.264.674
259,498
372,443
3.802.277
16.454.211
2.566,223
12,973.968
43,837
204,615
1.023.888
2,439.835
536,932
1.521.397
18,891
44,879
67,347
129,214
51,057
109.454
12
41
•5.310
■22,583
•1,054
•2,853
-
_
43.949.591
901,864,834
26,361,452
630,665,399
1,029,303
15.689.174
8.678.320
56,007,076
4,576,003
27,796,349
171,280
720,898
43.061.888
310,896,704
26,146,326
229.615,321
996,389
5.319.191
36,211.578
340,319,125
23,757,552
246,949.442
708,122
5.716.176
38,626,902
145,702,137
24,293,759
107.330.409
791,059
2.811.882
89,781
1.604.516
39,952
1.000.091
968
129.239
12,494.621
76.282,323
6,650,249
42.371.386
289,915
1.788.172
84,643.281
539,921,089
24,596,583
232,419,175
1,211,416
5.624.630
11,200.647
15,858,963
5,855,002
9,617,399
88,591
86,415
101,392,812
4.200,218,439
43,974,131
2,862,490,639
2.028,061
74.288,019
2.357,975
9,469,803
1,790,075
7,354,691
93,438
298,452
41,091.029
41,995,756
23,212,193
28,874,802
480.943
683,445
6,313,297
3,206,890
4,036.949
1.959,372
36.149
19,645
123.147
20,257
13.989
2,261
5,058
677
25,672.254
22,788,025
16.576.732
16,706,043
322,343
264.878
7,298.227
5.843,029
3.955.971
3.545,865
-
-
5,296,688
1,034,394
2.702.577
619,120
53.088
9.889
4,145.174
5,805,555
2.636.290
4,162.653
67.326
321.195
3,606.251
926.381
422,150
91,734
-
_
250.605
916.538
185,793
734,092
6.087
13.442
262.738
612.744
191,842
471,255
3.457
11.599
22.553
83,449
16,817
63,238
91
701
6.435
18,406
3,721
17,284
26
375
2.665
55.466
2,267
47,504
25
242
88.921,898
748.010,125
39,735.378
529.446.814
1.936.801
14.606.378
88.921,904
748,017,488
39.735.379
529.448.677
1.936.804
14,611.637
92,452,597
787,584,165
41.371.617
558,128.520
2.006.906
15,422.235
119,752,616
926,773,295
48.461.897
635,991,265
2.072,262
16.474.016
114,861,706
703,758,484
46.444.113
467.077,716
1 ,960,494
10.547.427
11,576,213
182,906,911
6.848,674
137.967.582
174,816
4.412.966
102,004,984
219,751,889
38.331,084
114.450.350
1,404,518
2.290.095
21,072,333
73,741,408
10.092,869
51.141.562
751,603
2,270.389
Adjusted gross income less deficit
Salaries and wages
Taxable interest
Tax-exempt interest
Ordinary dividends
Qualified dividends
State income tax refunds
Alimony received
Business or profession:
Net income
Net loss
Sales of capital assets:
Net gain in AGI
Net loss in AGI
Sales of property other than capital assets
Taxable IRA distributions
Pensions and annuities in AGI
Rent and royalty:
Net income
Net loss
Farm rental income less loss
Partnership and S Corporation net income less loss
Estate and trust net income less loss
Farm net income less loss
Unemployment compensation
Social security benefits in AGI
Other income less loss ,
Total statutory adjustments
IRA payments
Student loan interest deduction
Educator expenses deduction
Tuition and fees deduction
Payments to a Keogh plan ,
Deduction for self-employment tax
Self-employed health insurance deduction
Moving expenses adjustment
Medical savings account deduction
Certain business expenses of reservist, performing artists, etc..
Total Itemized deductions
Medical and dental expenses deduction
Taxes paid deduction
Interest paid deduction
Contributions deduction
Casualty or theft loss deduction
Total miscellaneous deductions
Basic standard deduction
Additional standard deduction
Taxable income
Alternative minimum tax
Total tax credits
Child care credit
Credit for the elderly or disabled
Child tax credit
Education credit
Retirement savings contribution credit
Foreign tax credit
Earned income credit used to offset income
tax before credits
Minimum tax credit
General business credit
Empowerment zone and renewal community employment credit.
Nonconventional source fuel credit
New York liberty zone credit
Income tax after credits
Total income tax
Total tax liability
Total tax payments
Income tax withheld
Estimated tax payments
Overpayment refunded
Tax due at time of filing
Footnotes at end of table.
Basic Tables 2003
39
Table 1.3 -- All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital
Status-Continued
(All figures are estimates based on samples-- money amounts are in thousands of dollars)
Item
Returns of heads
of households
Number of
returns
Returns of
surviving spouses
Number of
returns
Returns of
single persons
Number of
returns
(7)
(8)
(9)
(10)
Adjusted gross income less deficit
Salaries and wages
Taxable interest
Tax-exempt interest
Ordinary dividends
Qualified dividends
State income tax refunds
Alimony received
Business or profession:
Net income
Net loss
Sales of capital assets:
Net gain in AGI
Net loss in AGI
Sales of property otfier than capital assets
Taxable IfRA distributions
Pensions and annuities in AGI
Rent and royalty:
Net income
Net loss
Farm rental income less loss
Partnerstiip and S Corporation net income less loss ,
Estate and trust net income less loss
Farm net income less loss
Unemployment compensation
Social security benefits in AGI
Other income less loss
Total statutory adjustments
IF?A payments
Student loan interest deduction
Educator expenses deduction
Tuition and fees deduction
Payments to a Keogh plan
Deduction for self-employment tax
Self-employed fiealth insurance deduction
rvloving expenses adjustment
Medical savings account deduction
Certain business expenses of reservist, performing artists, etc
Total itemized deductions
Medical and dental expenses deduction
Taxes paid deduction
Interest paid deduction
Contributions deduction
Casualty or theft loss deduction
Total miscellaneous deductions
Basic standard deduction
Additional standard deduction
Taxable income
Alternative minimum tax
Total tax credits
Child care credit
Credit for the elderiy or disabled
Child tax credit
Education credit
Retirement savings contribution credit
Foreign tax credit
Earned income credit used to offset income
tax before credits
Minimum tax credit
General business credit
Empowerment zone and renewal community employment credit..
Nonconventional source fuel credit
New York liberty zone credit
Income tax after credits
Total income tax
Total tax liability
Total tax payments
Income tax withheld
Estimated tax payments
Overpayment refunded
Tax due at time of filing
19,506,511
18,162,017
3,656,646
114,898
1,281,886
814,284
2,143,007
178,217
1,789,385
415,982
383,510
525.690
47,994
337,049
1,448,073
236,214
348,882
14,548
246.033
12,319
45,767
1,791,698
266,350
476,928
3,371,936
281,734
695,366
312,909
401,694
36,287
1.762,243
189.308
77,542
•1,195
•4,047
3,984,708
784,397
3,901,908
3.367.581
3.406,457
12.826
1,497.691
15,417,117
370,017
13,216,206
192,344
10.342,418
2.106.634
•6.813
7.934.753
944.234
1,406.550
107,987
1 ,906,951
10,636
1,320
1,213
•12
•252
7,094,941
7,094,941
7,364,322
17,809,431
17,598,631
351,052
18,278,263
1,007,884
537,877,405
477,113,307
2,879,501
711,319
2,644,953
1,693,349
1,623,720
2,647,942
21,063,659
2,982,913
6,917,689
1,103,359
-55,569
2,889,180
14,947,297
1,903,194
3,214,664
67,390
6,979,335
537,129
-309.051
7,387,951
1,726,823
479,272
5,585,340
462,047
343.004
73,703
782,057
595,366
1 ,459,498
628,084
148,734
•2.807
•19.578
63.175.015
2.631,545
17,715,208
27,407,723
7,908,204
65,460
7,984,520
107,788,474
430,822
257,788,205
467,299
8,385,424
1,157,169
•751
5,239,724
699,607
236,893
260,775
677,382
15,757
6,826
1,778
•15
•2,992
31.336.335
31.336.335
33.183.516
58,563.875
53.142,559
4,349,253
53,972,943
2,728,137
83,179
64,742
51,147
1,755
25,232
22,520
21,356
7,217
1,022
6,589
16,603
529
971
25,838
4.448
2.558
10
4.332
71
651
1.879
13.669
5.610
20,474
2,903
2.950
3.021
2.570
208
8.517
626
31,673
8,922
31,471
29,125
31.831
8.157
49,579
5,013
55,047
1,397
39,109
5,900
29,305
5,212
2.915
6,919
43
274
42
42,666
42,666
47,156
69,304
68.549
2.710
75,985
2.227
3.408.431
2.122.183
126,423
35,914
101,544
58,680
18,423
133,887
4,734
74.262
47,829
-589
2,464
502,943
32,231
13,238
435
121,242
57,353
-22,212
6,901
75,696
190,832
30,514
7,007
1,361
278
2.212
5,856
8.233
5.559
695.327
40.479
209.775
323.297
75.729
61,765
470,999
4,762
1,836,370
6,911
40,969
1,269
27,176
2,782
1,283
1,429
69
422
2,493
294,226
294,226
303,994
493,122
353,693
97,634
241,029
11,004
(11)
(12)
57,002,781
46,637,147
21.469,005
1,721,027
10,911,153
8,033,288
5,859,881
228,773
3,831,761
1,267.955
3.614.324
4.561,510
387,961
2.939,495
8,075,700
1,532,457
1,219,443
195,508
1,680,570
261,623
360,770
3,277,016
3,373,108
1 ,680,934
9,040.731
930.608
2.559,765
720,756
1,085,259
216,331
3,920,535
1,002,284
390,522
•15,082
•209
12,542,255
3,138,718
11,985,795
6,349,198
10,103,795
36,036
4,048,610
43,368,586
4.882.025
42.119.367
280,720
7,016.366
127,666
•97,286
809,122
2,392,810
1,134,472
1,330,656
1 ,270,232
48,046
65,845
4,390
•2,676
•121
40,112.112
40.112,114
41,662,595
51,339,721
48.789,918
4,198,960
43,915,135
9,217,750
1,479,280,867
1,117.887,581
40,745,808
17,995.181
36,956,193
25,202,483
4.213,705
3,496,776
50,678,703
9,075,489
53,055.347
10,214,032
-669,801
23,644,528
108,215,409
15,163,400
9,203,754
1,010,986
30,659,194
5,220,198
-2,099,179
13,447,592
23,102,866
6,346,046
18,758,768
2,081,425
1,500,779
165,316
1,873,670
2,922,253
3,686,436
2,641.985
724.826
•16.912
•151
191.639.919
24,817,804
58,037,209
59,922,487
27,575,913
409,727
24,076,480
193,617,810
5,719.565
1.003.815.305
1,342.451
4,011,116
69.435
•16.569
550.204
1 ,594,775
168,491
1,059,649
155.837
153.178
122.642
15.240
•732
•4.728
172,326,371
172,326,413
180,545.901
215,251.018
172.637.089
36,079,476
48,797,472
17,590,315
' Estimate should be used with caution due to the small number of sample returns on which il
NOTE: Detail may not add to total because of rounding.
40
Individual Returns 2003
0)
E
o
u
c
w
M
o
■a
0)
♦J
<
0)
N
W
>.
E
0)
ra
I-
T3
C
re
(fl
c
3
i i
8 ^
C c
$ I
a i
3 «
O £
(0 I
• • nl
« c
C o
0)
<
E
1
■>*
0)
^^
nj
0)
2?
XI
U)
(0
—
I- <
(O Oi r^
CM O) iv
r-
O) CD a> n -^
CM in
CMXX m X cacoroo) r^
«
CMCM encMorooo t-
1
M in »-
r-
0)0 CM CM O ^
CT
IV in rr
en -a
in CO X Tf
PO IV CM'^XCM Xt-
CM ro rv, Tt
(O C!!l (O CD e^ \
c
r- o CM «-
CO tn XI f-. 00 ■<}
CO in CT) OJ
CO o
XCMXC7) O Ol CM^Xrv XrfCJlT-
ro to X to -^ Tj- fv.
3
o
E
CN
v' r^* f-" o ri ai (O oo <J> co co r^" (j> en
ro" Tf
in* m" f-
X CM «3- cOXIvfM •«
X X IV
fv" -a-" o) x" x' isi cm"
O) CO CM r-
CO -"J- OO eg ■>}
CO 00 n CO
CO ■•-
TTom in t- cncoco'.- incMcox ino^
X o ro Tf
c
OT ^
CDOOCM-T (NJOCOr-
CO CM in T-
CM CM
o --r ^
ro o> T-
CM X o en ro o -^
to O CM X o 1
<
o' ■■-
1-
T-
,-
T-
CM CM X X «a
CM
S
CO
cm" X CO r^
in
CM CN X X -"a- eg iv" .r-" in" 1
■o
>
oo
|v
CM
<T
CC
N
tr
cv
X
CJl CM ■^
CN
X
Oi tv
s
CO rr
X'^CMfO CO O OOOi-
O lv
XX T-
Tl
»- oo en fMi N. 1
o
r-
o r^
lO CT
r-
O CD CO c^
CD -^
IV
en
X IT
CMl- CM tv Tj-coxh- inrorvto t-
CM in oo T-
in
TO
o
V)
CO CO f^
cr
CO "-
IV
X
o r-
X ■^
cnxox "ff X cnrvrvco cmco^iv Tti-Trrorrxoil
-Q
E
Ol
o:
f^
X
c
X
r\
■w C
CN
in X ■*
x" x"
x" ■.-
OX ^ T- ■^XX'3- Iv-rt-O'T-
en fv in CO X -q
^
2
1
c-
CT
CN
CN
h-
■^ ■^
CT
CO
X X
CM TT ■■-
r^
■^ocno oxcO'^
O X CO CO X X fv.
CD
u~
c
cr
c
CT
X N
fv
IV
en o) CO
CM
r^.
CO CO X rv.
rv-xxcD ivoocncocMT-
co_
2
r
C^
CMl' co' ^'
CO
CO CM CO •-
ro"
fN
~
~
~
_
cr
■^
X
CM X
CT
o O X
CT)
X X O t-
Oi CM CM X ro X Tl
CT)ivo) ^ocoocMcsj nl
c
c\
OC
h-
X
C-
O CT
C^
pv en X
fv
■^
coxcMcn rv oj oror^x irtinoo ■^■.-
cn CM to X ml
f
•el
tc
c\
X
X
tT
CM
X. ■--
X
X CO
o^ x_ fo o eo in X iv CM
(3) Ofv-ox encoxcoxro ool
D
c^
IT
X
c
X
■.- iT
CM
■^
cm" tT tT
CO" TJ-"
Tj-" en" rv' en W cm" t-" .^
CO CO CSI O IV T-
X o CM rv. tn oo at 1
o
O
^
r^
r
c
X
c
CT
rg rv
CT
X
Ti
O TT
CM X
^OO^ O (J) CMCMXX ^^XO XO)CMCM0O^-rtl
E
c
CN
c
■t
r-
Tj
IT
O ifl x_
X cn
I?
rocno r> ■^ cO'^cMtv cnxx^-
CO TV CNI X fv ■r-
00 1
c
<
If
C\
CN
CN
CN
CN
cm" Tj
''J
c
ai ci in
X" co"
CM X CO o m
'-co-'j- oroc^xxivoil
0)
T- o
CM 1
>
"
(0
c
f-
o
CC
c
^
cr
C
■* IT
CM
tT
O X X
in
CD -^ -r-
X o CJ> C3imxr>- TTOrrx otJiOfni-QDOjl
o
03
<c
ir
CV
CM
CM
I?
X
CM
CM
o *-
o
a> X
in ■.- en IV
tn CO T-
ro ■w ■n fv «
xcn r^Ofv.inc!!)in ml
"2
(ft
C
a
■^
■^
X
en
O IV
C^
^
CO
f^
o
CD rr IV
O) o> to ro ""
CD ^
X ■* o ■^ ■■-
■^ X X (V T- 1
O
£
m
r*
X
f^
C^
CO" Tt
CO m m
in" m"
^" in o iri rv cm" x' en "^r co' o" ■r-" x' r--' cm" cm" -r-
co" X x' IV 1
3
£-
r^
X
c
r) CM
C
X
1- f^
in
IV
co •<* ■■-
(D
rococoo oxco'*!- xxxiDt-
X a 1
O
■^
r^
ir
l£
f^
CN -<t
^
CM
en o in
CO
<-
to ■^ ro o o en •-
CM *-
ro o m CO ^
to_
3
o
CN
CM
If"
CO in ■r-'
in
CM CM X CO X »-
m
z
r:
M
o
OC
X
IT
^
CN
X
CT
in
X C3) o
-^
O
O'^CMX If <Jt incncocn r^ -rr m co ivmincMT-rom
n
5
CC
X
C CT
CM
^
O X
CO X
coTj-x^ o T- cnx^o xcoivTi- cnxj-xificMinpsi
c
r-
■^
C^
X
X T-
X
CO IV CO
eg ^
•T O CO rr Tt (V CNICM'.-
fv o ■^ T-
^ cncococofvxeo
1
a
cr
IV
c:
in
a-
c
o c
f
in
o x' lv'
co' o
■^
X X IV t]
(O CMcocnx infvcNix xxxt-
cn X ml
«
CO
IT
c
o:
X
in
X
c^
IV
IT
C^
CM
X in en
o -^
cOfOfOfo ■* en cm»-
rvo xcMin^j- x^x^fvxo
2
h-
Tt
C'
X
X
X
CN
O CT
c:
X
CM en
U> CM
CO •<?■ X X o_
CMX xfvinr^ CMXXOirocM fv|
<D
<
r
t
■^
CT
X
•^
CO '-
CM ro
•* CO X ro ■* ■^ ml
C
Q.
E
X
•"J
B
IT
^
If]
X
(V
X
X
X
in
^
(O IV
CM
X
inxoo CO X o-^xo xcocj>co ■^
CM Tf 1-
X T- Ol
tfi
cv
en
h-
CM
IT
OO cr
t:
M
X 0-
^
CM
■*
r^rvcMCT) o CT) ^cnx^ xcocmx co^cdcoxcmvI
X
1
E
Ol
CC
r-
cr
IT
■^
C^
fv
cn IV 1^
CO Tf
X -<J
■^x rv IV f^xxx oxin-^r xcmcocd'-
X CM
3
^
CC
n
n
r-
p"
3
X
o" x" o"
CM
en* o x" -^
in
ivinxo) cotvino rvo»-
en T-
* X* oT
CM
CD
CVJ
X
X
Ol
IT
r
in
^
in CT>
in ^
to
o>
CM'froCM CMOIVCO cocoifiroxofsil
"S
tf
c^
C^
X
in X "tf
00
CM CO X X 00 ■* '-
- w 1
■<»
~
~
n
c
cr
C\
-<)■ X
CT
T
X X
X X
f^ococo m CT) «i-h-^
ro xrv-ttTf rv-roenr^cMCMCO
iT
CT
CN
.O CM C
in 1-
^
S 3
OCOCMT- Ol CM IvcOCDX fOrvrvic |v^
CO X X o <n 1
3
a
CN
X
in c
cn o ■--
CO o en rv. T-
xxfoo) O'^cncn cm^xcot-
■».
a
iri c^
X
X
(^
CD CM f
rv
f^
cm' ^
o
cm' r-'
Oi txi rt CD ro xcMroco cnxmx inxxcMininco
o
CO
tn T}
■<j
IT
Tf
X
o> O *-
?
|v
CO *- O)
CO rr
a)X-<Tiv CM X CMC3)Xcn cOTfocn csiinoomcMcol
■^
CC
■^
X
r-.
in T-
CN
O) in X
O) <j-
o co_ »-
C3) o X roxfvco enococn ivtvcMr^xr^-^
^
r«.
■^
<r
Tt
iT
"^
ro h-
X
'tf
o" x" cm"
x" co'
cm" If) CO fv" T^
CMCO rOCOXm COOXCMXi-tOl
Oi
CM *- 1
"
3
■^
ir
X
X
U-
CT
X c
X
X rj
X
X in
CJ) O CT) in T- rj
O to O) CO T-
oco ■T'^j-cnrococnto
X
"o
r-
cc
CN
|v
X
CN T-
X
X CM
CM •.-
oo fv X xcnxiv xxcOt- T-tMxmivTj-h.
1—
C
M
cc
c
X
^
X fv
CM
in »-
in
in Tr
t\ Ol -r- T-
■<» X xfvox oxxx ocMOinr-
CO
1
E
Ol
r^
cr
X
"^T
C
X" IT
■^
C
cm" CO fv"
x" o"
ci fv* .-
X T-
fO 0)0)0 ■*!
xivo r^c3)rvinxcr) fv.
lO
If]
r^
CC
c
X
X
c-
in -^i
X
f^
CO lv
G>
T
X
CO T ^
X r-
Iv in m o> Tj- T-
ro X o> "* rv ^
"S
-:
cc
cr
r-
P-
p-
c
CO X
r-
CM X X
CO
•V
-^T T- X T-
CM 1- '-
O O) ■r-
X ro CO 1- o
3
z
s
C\
cn
C^
0-
c^
cm' it
IT
|V
|v
5
*-»-CM cMCMinin oivf^T-
^
n
r^
CC
c\
X
CN
r^
c^
X
Cm
CO CO o
en -^
X X ro CO 00 '-
Tj-xxo) Ofvi-fMi rv-TTinxcM'-
m
oi
r*-
h-
X
t^
t;
X CT
X ■^
in CO
O) o ro »-
O CM Xr^XX TtX'^'^ XCM'^
IV X eg ro
c
^
ir
rv
X
c
C
n CN
r-
iT
■^
CM CM
r*.
TT ro X Tj
CM ro xtocMcn O'-jcmt- oocd»-
CO en eg |
c
c\
oc
?
■^
^" c
?
IV o CO
O IV
ro" 1
rv
O) rv r- Tj
corocn CMfOCMcn iv^
CO -d
ro CO
V)
^
a
Tj
QC
Tf
O IV
X in CO
X in
■^ in ro X CO ^ ^
TTtOT- cnfvofo ororo-'t'^
X X
<D
<
ai
CC
IT
C\
rv
X
CD IV
X
X
■^
■^
in
c3) o in X CO IT
TfO^ IVf^TTX CM(Ot-
CM ■.- eg CM
oi
ir
X
cr
X
X
fv
Tf C
t^
IV
co" x" x"
in" cm"
co" o" ■^
CM 00
^fvino to^rivco cMomrointo*-!
3
cs
X
c
'J
tv
O) c
X
X
rv ■,-
X
CM -v
CM in CM CO o»
CMinro ococoin mrv,-
X CMl r^ ml
-«
c^
X
CO O) CO
CO CO ro X O) CO T-
T- yf 1
'ff
■«f
<D
n
c
^
c
^
■n
TJ
CT
X
CO IV
X
■^
X
X T- X to o
(j)OCMX oocDX xo^oxocol
■c
o
Ol
c;
r
IT
X
X
■.- iT
CT
CN
X in lO
CNI
cocnox rv x cn-tt-x incococn in^oxo^
rsi
CD
Ol
c
IT
X
■^
CN
Tf
CD Oi O
CT
o
CM T-
in ^
to f oi ai tn O} ■^rofvx oxxr^fvoxi
(TJ
o
c
r-
IT
CT
X c
r-
CN
IV
CO
|v'
ro' o" (7> in" o> cm" O) ch" cy> m" iv" x" tn co" x" to" ■^" cm" ^
O *- 1
CO
JD
3
fO"
CC
X
cr
CT
in c^
(I
C!
CM X ■^
c
X
CM ^
o»
ro o CM en h- Tj
xco tnrorv'ij'oxol
E
cc
h-
CM
C^
in Tt
c^
X
X ■•-
IV
c^
C0_
■^ r- rv. en O) CM -^ X Tt IV T-
IV to ■T-
o>
3
c
cr
cr
C31
cr
X
fv" CM
CT
in
x" X
h-'
roTj-Tj- TTXoro xroro^
cm'
Z
r-
to
(U
«
r-~
r-.
IT
r-
CM
in IV
CT
f>~
XXX
c
o
CM O X cm
^
^
CM O) X X -tf CO IV
ro X X en in ^ cm
E
o
Ol
CC
ir
C
C
CT
X
X CN
IV
CM
IV
in CD
CO X
O CJ) to ■•-
in en en co rf
X O CM X ■>-
X en ■* X X CM ^
■D
h-
IT
|v
C"
CN
(J) X
CT
X
O X CM
c^
■q-
O) X ^
rv CT) cMinox x*-
CMX XXCDtOlvcMO
o
GC
r-
X
|v
C2
X
c
x' t:
X
Ol
CT) CT)
in
r^
en ^r-
id CO rt rj
xtox en^xm '-xxtocom ol
1-
,c
"O
f^
o
1^
f
|v
■K
|v
c
f
X r-
o
CT) -r-
CM
(0 CT) CT)CT)CT)CM CMOl^Iv
o X fv tt ro ^ 1
(ft
"«
CD
•^
IT
IT
IV
CO
CM
X
'^r CM to *-
in o -"J
en to X o X *-
o) xcMcnxcncn mi
?
r-
c
f^
cr
IV
c
T
^
IV
in
o o x'
x'
x" cm" x" en" co" m" cm" --
in o IV
rv.
CO Cm
X X r^ X o to o 1
p
0)
o
a
c^
CT
^
CT
CM
rt X
X
X
CM iv r^
•^
en
in Tf
IV
IT
V
(O IV
CO X »-
CO ■^■■-cor^'^cotoi
O)
f>
CM
CM ^
•^
a
X »-
m
CN
r-
^ ^
o ro "-
X rg X * 1
(0
'-
in
■^
CC
c
X
cr
Tf
b-
C
CO fv
~
CN
en c^
X
C
in
X CC
cc
X
t CM CMCMincO xo*-
X '-corrivoocul
CM
s
CN
c:;
c
X
IT
in in
<ji
in 5
"<:
(J)
fv
X
CN
O CM CM ^
CM
o CMl en ro X
eg CM X X X X (Ml
0)
(ft
u
tc
•<*
c:
OI
CM
TT
o
x_
O CM
<-
0)_ in en CM en ■»-
CM O O C^
en 1-
fV |V.
i^- Q fv
c
r
f
rv
o~
CM
m
fv
CM
CN
Cm
X
en
X
T
X 1-
X
T- ^* m" x" CM ^
lO CM
X X
^
X ■^
CD in <-
^
E
"o
3
tN
cr
c
a
CJl
<r
^
in
in
T
rv
en
IT
X
cO -^
rj
to -r-
tT
O C3) CT
X X
CM ro X c3) in ro o I
■^
CC
CC
IT
c
CM
X
in cji
■^
r
ID X
en
C^
0»
X T-
c
to o c
ro_ X
O TT
m_
z
O
CM
CT
aS M
o
CT
X
to
■^
X
CD X" X
CT
r^
en X 'r-
P
X
■*
0)
,c
O
°
o
o
C
o
o
o
c
o
o
o
o
o_
1
g
i
c
8
a
E
g
^
o
o
c
o
o
o
o
C
g
I
^
CT)
a
o
o
o
o
o
o
c
o
c
o
o
c
O
o
o
c
o
CN
o
o
X
1
C
8
c
If
o
a
o
in
c
o
o
o
o
o
in
1
o
w
Cm
in
w
S
7
<
.5
If
o
o
X
o
o
O
o
o
X
O
o
°
2
D
C
CM
CM
r-
T]
in
fv
u
e9
M
1
3
a
1
3
1
E
c
CN
CN
CO
■<:
X
fv.
fcfl
M
w
c
Vi
M
M
M
M
w
M
M
o
w
trt
M
w
w
w
m
m
E
I
c
w
a
0)
ci
Q
o
w
3
■6"
c
n c
oi
OJ
a
Q
OJ
a
a
a
TJ
t:
T3
E
G
t) o
aJ
J
OJ
V
09
nj
t
IT
a
"C
■a
■o
■c
■a
TJ
T3
■c
C
c
C
OJ
■c
■o
■D
■o
W
■c
c
c
c
c
C
C
3
3
3
3
•o
c
c
c
C
c
3
3
3
o
O
0)
E
c
3
3
a
c
o
3
O
3
O
c
O
a
O
o
O
o
§
i
O
*>
s
c
3
3
3
I
3
3
3
o
o
ID
■c
o
c:
o
o
o
c
a
o_
o
o"
c
o
o
O
n
>
-o
o
n
CO
■j
^
c
c
o
If
o
o
c
IT
o
o
o
o
o
o
c
IT
§
g
o
o
g
o
o
o
o
o
o
CB
c
3
C
If
o
in
o
o
O
X
o
o
g
g
o
o
2
c
in
CM
CN
m
a
in
rv
in
CM
X
o
X
CM
C^l
CO
s
X
CM
c
z
M
c/^
M
M
M
M
m
(^
m
w
tA
M
(y>
M
(iQ
M
M
Z
M
6Q
M
M
to
t«
*fl
w
«
w
W
W
w
o
<
H
z
1
Basic Tables 2003
41
\D
a>
C^J
r^
o
CM
r^
r^
CM
CO
CD
CO
in
CM
to
CO
N
■^
o
cn
■^
ro
O
■^
CO
in
in
c
a
CO
C3)
CM
CO
O)
CD
cn
■^
to
■^
in
CM
03
in
O
CM
-*
CO
O)
r-
s
'T
r--
m
CO
o
7S
In
c\
o:
CD
■^.
CC
a
o
^■
CM
CM
CO
r^^
"^
CO
o
O)
f>-
CM
"^
in
<^.
■V
CO
S
a
oc
CN
^
IT
CM
Ol
CD
■^
o
{J)"
cm"
CM
cn
to"
■^'
o
cd'
to'
a
f^
CM
CO
r*.
1^
CM
CO
c 2
<
*
^
:
as
^^~
™
^"^
Q. C
<3|
'B
CO
^
t3>
CO
h-
f^
CO
CO
CD
,_
r-*
.
CO
in
00
CM
o
03
CM
tp
o
^-
a
Tf
o
o
,_
o
tT
CO
,_
■
CO
tT
CO
en
5
m
r*-
CM
■?
to
tc
CC
OO
O)
1^
O)
tn
O.
(O
CO
OO
o
CM
OJ
CD
h-
r-
CD
r^
CO
5
cu
E
ff
(>
1^
'fl-
tc
r^
CM
c-.
oc
CO
in
r;
(D
(C
to
CO
(D
''T
to
00
CO
03
o
X)
en
oc
to
o
C31
CD
(--"
to
in
c\
CJ
o
CNI
CM
<
m
to*
cn
cn
in
CM*
cm"
cn
o
cm"
OJ
o'
E
i
^
h-
CO
CO
^
CM
CO
CD
CD
o
■^
CM
OJ
OJ
CM
to
CD
o
■d-
OJ
^
■z.
h-
X
o
CO
CD
CM
to
O
^*
CD
in
N
CM
CO
CO
CD
in
t^
rr
in
o
r^
CO
o>
to
C\
c:
CM
■^
o
CC
o
CO
r^
CD
CM
o
in
cn
o
D
o
O)
•q-
in
\r.
o
T
CD
CM
cr
in
•V
00
CD
CO
■*_
r*
O
CM
CM
CN
c\
^
cr
^
CO
(D
I^
CJ)
en
CD
ID
CO
cd'
in
CD
O
o
CnT
E
tn
eg
CM
CM
CM
CO
CD
CM
03
m
11
<
r)
'
''
1 -2
51
"o
,_
^
If)
CM
Tj-
tD
CD
CD
to
to
a
CM
•
■
■
■
•
•
*
•
to
CD
r--
CO
in
to
in
f^
CD
in
CO
CO
•
•
•
*
m
h-
o
CM
CM
O
O)
CM
o
■*
00
^2
r^
CD
t;
t
00
a>
E
m
'J
tN
LT
o.
OO
C\
r^
r*
CD
in
CM
•^
h-
00
o
•V
X]
3
CN^
cc
tT
o
ro
iT
h-.
oo
00
^
h-
o
o>
n
t^
in
o
IT
CC
03
E
a
o
(D
In
to
in
Tt
00
CO
00
CO
o
CO
CM
CO
^
CO
CO
00
00
CO
CO
o>
c
CO
O)
CO
z
■
00
fO
Ol
in
o
CD
CD
o
r^
00
■^
CD
r--
CO
o
OO
o>
(D
r^
CD
in
CO
■*
■t
CO
CD
m
o>
3
^
t£)
CM
Tj-
r^
^
CD
CM
CN
CO
in
CD
CD
cn
co
a
in
r^
■^
oc
O
to
o
in
to
CO
CD
s
5
o
T
CO
r^
cn
in
1
in
o
CO
CM
in
CO
■^
CO
CN
r^
ir
CO
CO
CO
in
TT
00
CO
CNJ
f^
in
o
CM
a>
<J>
o
1^
o
o
co
If
CO
O
(C
c
en
CO
Tj-
in
CO
in
CD
o
o
o
cn
CO
in
o
CO
to
OO
TT
tn
o
O
o
o
CD
o
•3-
CO
in
r^
v"
E
Pi
s
CO
CD
^
CO
tT
to
^
h-
en
03
CO
o
CD
h~
^
in
CD
to
CM
CM
O)
o
o
o
o
h*
in
CD
CO
OO
to
in
a
o
<
a
CD
CD
CD
03
r^
00
CC
03
CO
r-
CM
■<r
■■a-
a
'^
r^
cn
o
CM
■^
in
CO
If
to
f*.
o
a
CO
CO
CM
•*
OJ
CO
t-
fN
CM
CM
■<r
OI
to
us"
en
CNI
^
z
^
^
r^
CO
CO
in
o
^
o
1^
CO
in
^
CO
CM
cn
Tt
Tt
O)
CM
h-
CO
in
CO
cn
O)
o
CM
in
CD
tT
CM
in
CM
rr
CO
t^
o
fS
CD
in
in
in
h-
CD
Oi
CM
CO
I^
O)
s-
in
cn
m
■<t
CO
in
r^
in
CO
Tj-
CO
tD
CD
h-
in
CM
in
m
c
o
1
C
oT
c
c
o
c
03
CM
in
cr
at
CN
o
"<)■
CO
in
■^
C7)
in
CO
CJ)
CD
O
•^
in
CM
CO
CO
03
in
If
tc
to
CD
in
00
CO
to
CM
CD
□0
IT
O
•»r
CO
■*
o
CO
to"
■<fl
E
^
h-
Ol
CO
(£
CO
o
o
O
to
a
o
CO
CM
CM
CN
to
CC
CM
s
o
CO
oJ
in
0)
8
Q.
3
O)
CO
CM
CM
CO
in
tn
O)
in
tr
■<f
in
^
z
•*
CO
^~
o
M
tD
h>
tD
o
o
O)
^
in
CM
cn
tn
00
to
CM
•^
in
M
to
o
in
CM
h-
CM
•q-
o
h-
CO
CM
00
O)
c
c
OT
CO
o
O
t^
1^
in
CM
CM
CO
CO
cn
n
CM
h-
CO
CO
O
CJ)
■q
T
tc
CD
in
r^
CM
00
to
(D
03
h-
'iT
3
S"
a
o
to
h-
to
tD
(D
CD
CN
ir
CN
CM
5
to
■^
a
r».
CO
r^
cn
If
■q-
CO
CO
''I-
c
r
•*
co
O)
D
O)
oo
tD
O)
in
O
CN
o
a
c
tc
CO
CO
CN
to
r-
CD
tn
O)
CM
cn
a
cn
O
o
CO'
CD
00
^
tD
5
<M
in
CO
CD
CN
CD
r^
CM
CO
CM
CD
in
CM
in
CO
CO
•J3
CM
^
• s
h-
to
If
rf
OS
o
to
r-.
o
CD
r^
CN
If
o
to
tT
CC
O
?
If
CC
o
h-
■<»■
o
o
fi.
0)
E
a
CN
CO
c
r
c
OJ
h-
in
CM
CD
a
CO
CO
OI
to
CO
TJ-
■*
in
o
o
CO
a
oc
o
*^
to
CO
CM
CO
CO
OI
to
in
o
c
"Hi
2
CM
CM
"o
•^t
fO
CD
CO
CM
Ui
^
O)
o
CD
CnI
^
CO
CM
CM
r^
CD
cn
CD
^
t^
CD
o
cn
CD
cn
in
in
r^
r-
r-
CO
CO
CO
to
w
n
00
CD
CO
3
en
N.
O)
CO
00
O)
rr
o
o
CO
OJ
in
in
a
a
CN
CO
r^
cn
CO
h-
r^
OI
03
h-
CO
CO
CO
■^
c
3
r
1^
r--
in
If
oo
00
'^
CO
O)
CM
in
CM
■^
in
o
CD
C
CC
co
■V
CO
o
in
CO
N.
O)
cn
o
o
J3
p
o
t^
CD
a
in
a
03
O)
<T>
en
CO
^
CO
■^
in
CO
a
CC
CN
CO
CO
CO
a
CO
Tf
in
o
■^
■^
03
o
to'
E
%
?
r^
C3)
O)
CM
ro
CO
to
T
o
CO
(D
CM
CO
O)
CM
o
CO
o
o
CD
to
CO
to
3
CD
■<f
o
CO
h-
CM
O
CO
5
(D
CO
■^
■»■
"<T
cn
cn
Ol
CO
■^
CO
z
■^
"^
■^
■^
^
*"
""
'"
00
"
in
(N
If)
CO
in
in
a
CD
in
CO
a
1
1
a
00
■^
1^
CM
cn
■^
in
r^
;
•
(M
fO
O)
^
O)
o
CO
<Jl
o
p
CO
CD
cn
CO
CM
tJ>
3
£"
h-
o
tD
Tf
h-
in
Tj-
O
■^
p
h-
00
CM
r^
■^
o:
«.
O
O
CO
CO
r-
in
in
03
00
00
h-
r:
•^
■*
■*
cn
to
a
o
to
O)
E
r«.
UD
h-
CO
o
r^
C3)
1^
o
00
00
ID
3
CO
r-
h-
in
3
r-
to
CNI
<
-^
■*
CM
CO
CM
r-
to
'ff'
tJ)
CM
to
■<r
o
OO
u
in
II
:
1 1
< 2
'B
00
CO
CM
CO
CO
tD
CO
CD
?
03
S
,
,
,
,
,
,
,
,
00
1
I
CO
00
N
CM
s
in
«
.
;
.
o
to
3
CO
CO
C^
o
CM
CN
h-
oi
O)
CG
'tf
■^
5
V
in
r
o
If
CM
O
00
o
CO
o
r--
If
CM
r«-
CO
^
3
CO
-t
CO
3
CM
CO
h-
O
in
in
1*
CO
o
N.
■^
If
r
s
in
E
2
m
CM
■>:f
rr
CM
h-
in
CD
Tf
o
CM
CM
OJ
CN
to
in
tT
o
3
z
TT
n
'
M
o
in
CM
03
CD
O
c
Oi
00
CO
CO
o
IT
TT
CO
c
o.
Ol
CO
a
CO
to
cr
IT
OC
ta
03
^
CM
o
Tf
c
CM
00
03
CO
in
CD
CO
to
Oi
■V
o
03
■^
h-
CO
03
r^
Cv
Tt
CM
5
h-
O
c:
O
c
h-
h-
c\
-t;
OC
cr
h-
3
tT
t<
CN
CD
r
c>
o
■^
C\l
c
o
in
o
h-
OC
to
CO
CD
r^
a-
r*-
r^
CD
o
■^
r^
t\
CC
c^
•^
IT
00_
It
o
n
00
in
o
o
CM
h-
in
a
to
o
cn
CO
c
u
CD
CM
3
■^
cn
a
cr
r^
h-
co
to
oc
tr
CM
in
to
o
5
in
CM
If
(D
in
CM
T
o
03
c
r--
o
CO
CO
in
OJ
CO
^
^
CM
CM
to
■^
IT
CM
O
Tf
in
CO
t-~
■^
tc
u
CM
o:
0-
o
If
■^
CC
1 1
P
CM
■^
■^
CO
in
CM
w
-t
CO
rr
CN
T-
c\
T-'
■H
^ X
S ^
'o
r*.
CM
CM
r^
CO
^
C3
O)
n
to
^
■^
CD
cn
CO
in
cO
a
Q
tn
in
CO
cn
CD
OJ
cn
h-
in
to
O]
■^
CO
(O
C/5
«
a
o
O
cn
CD
h-
o
o
in
r-
CM
CM
oc
03
oi
h-
c
CM
^
cn
in
h-
r--
o
CM
to
s
o
cn
^
E
co"
Oi
CN
c
'^
o
o
CD
h-
a
Tf
■^
r^
■^
5
o
o
c
CO
CD
s
c
in
cn
CM
I^
h-
o
o
c
CO
ot
^
3
\e)
^
C
o
c>
00
CN
CO
CM
in
u-
CC
CO
o
CO
CC
■^
o
O
CO
o
Ol
r^
(^
o
CO
in'
E
£
IT
CO
CN
CM
in
en
in
cn
CM
to
1^
•^
CM
to
CNI
OI
CO
OI
CO
CD
CN
1^
a
3
(0
CM
in
CO
r
to
■^
in
in
cr
CO
CM
*»
c
o
If
If
CO
z
CM
CM
to
-*
Tt
r
CM
"
CM
CO
Tt
Tt
c^"
c
c
o
c
c
c
a
■o
c
c
c
c
§
g
c:
c
IT
o
o
a
1
a
C3
o
o
C3
c
o
o
O
o
o
o
o
o
o
o
1
c
C3
o
a
o
c
c
c
C3
O
o
o
O
o
o
o
o
o
o
^
a
(3
o
o
o
CM
in
a
7
c
O
O
o
o
c
o
o
o
o
a
a
a
If
o
If
o
c
C
in
c
c\
If
W
w
trt
tfl
(
O
If
o
in
o
o
o
in
o
(A
o
c
CM
CM
CO
■^
ir
r^
w
6fl
(jfl
CI
■c
c
3
C
a!
3
3
c
o
OI
CM
0-
■^
in
tf
w
&q
c
9
7
a
CD
o
M
a
a
M
M
^
a
a
a
M
u
E
1) c
w
a
OJ
oi
TJ
a
TD
c
3
CO
"(
■ 1
in
a
OJ
t:
■□
"□
■a
■c
"C
73
c
c;
in
■D
■o
■o
■a
■u
■a
TJ
■o
c
c
C
t:
c
c
C
c
c
c
C
3
3
o
o
O
<Z
c
;
■o
C
c
c
c
c
c
c
c
3
Q
V
c
3
o
3
O
o
3
O
3
c
3
o
a
a
o
o
o
o
C
c
C3
\
c
3
3
O
3
C3
3
3
3
3
8
o
o
o
O
•e
k
■a
O
o
o
o
o
C
c
c
c:
a
■c
o
O
O
a
o
o
n
i
c
a
o
o
c
o
in
o
o
o
in
c
c
t3
O
in
o
o
a
c
c
c
c
c
c
c
c
i
t
c
o
o
o
o
O
in
O
If
o
a
^
in
c
a
o
C3
o
o
S
ir
CN
CM
tr
IT
r-
CM
in
o
IT
in
CM
CM
CO
a
i^
CM
c
s
z
w
M
tfl
M
m
m
tfl
m
w
w
W
M
M
w
M
tfl
M
z
m
tfl
^
M
M
M
M
«
w
w
M
o
<
H
2
1
42
Individual Returns 2003
a>
3
_C
C
o
o
■
o
E
o
u
c
(A
M
O
(D
TJ
0)
4^
(A
3
<
0)
N
CO
>.
X)
E
0)
X
n
■D
C
m
c
0)
.2. "
< £
E s
o I
£ i
w
0)
o
3
o
CO
i/i
c
01 Si
(13
1 I
J3 .8'
m =
I- <
CN in oo-vn-* TfcocDCsir^ r-ocDcoto cocn
CO
o CO 00 ^T-cncN -^ fa T- in Tt coi-
c
(ncoocDcor^ cocd-^coo
CO o TT CN a T~
o
coococooimm ■.-
in o o tn CM T-
- S En rt 5
o
3
CO
CO "^_ (N CD CO CO 0_ Tf ir
CO o r- CO CO If
1 cn o_ cn
'^.
o_ m Ol Ol CO ■»* -^^ -T in oo_ CN o cn -a- CO 1-
- CM ^
§
o" QO" T-" ^
*-T coh-^inco r*-TOT-
cn" co" cm"
co"
CN o' co" cm" cn" cm cd" r~- in in cd" co rr" in" h-' co cd" ml
(O rj- ocoi-o) h-coooco c3)C3ir»-cor^ Oi ai
CSJ
CO CM m •
cooioi T-CMoococo r^comorocol
CM Ol CN CN CM ^
CN in CO T-
O ■^ C
1 (^ CO T-
"<J-
CO
CN o
'- 1- CO CO cn o T-
- CO h- m CM 1
_a)
1
CO
T-" cm" t-
CN »-*
■^ CM T-
CO CM
o
c
to
o
(D c:^ cNOCJ)oo oocncocNN- coiomiDO inco
m
Ol hw ^ r^oiincN ococDcnco toicdcdcooo
re
o> "^ "^ CO in *-
COCN'*-CDr^ O't-COCOTJ- CJ)TJ-
m
T CO CO CDCOCNCO ■TCOCNOCO CDCNCOt-
o
c
in
CO
(D co_ rsj_ »-
CDCN oincMcoin cocncn^j-o co^
'X
CM oo Tj- -^ ^
CO r-
' cocM CMoocn'^mool
Q.
E
3
in "^' co" cm" t-
«■ CD 00 'J- »-
CO oocN'^coco men
cm'
■r-' in
com^o CNtrcDf^m r
f o cri cn T-
-■ oC
3
^ CO incDcor^ inh-'*r^'r- i^^^oj^^
to
CM T T in T-
- CM o in T-
- cn "* CO V
3
c
o
CO CN "<J- ■'-
(0
- CO CM Tj- 1-
co
z
CN
TfCncDOCMCD t-tO''-
r- Ui COinCOCNCO ■T'.-
CM ^
Ti
cn T-
O T-
CD CO 1-
f cn V
- cn T
c
h- CD '-
■■-■^r^ 'S-CNcoocj) incnini^co r^-a-
^- ■^ c£) ■^cocnco CMOOcico t^cooicicNcol
3
1
<n '* i^_ in Lf
r-_ Ol o_ tD_ CO in o_ tt cn cn oo o_ o
CD h- r^ h-oih-^- ocoin^cn CDincomr^CMl
o
E
to" CN o in r-
cd' iri ■t" o' cn' tt" cn co' o" cn" tj-" r-" cd"
cd'
■«t' oo" ■r-' ■r-" o" co" ■^" CO" CO' ■*" o" '"
CO »-' 1-*' r^" m" eo 1
(DCN'^OtOCO ^rCD'^
CO O (^ *-
cn CD m CO
CD
CO T- CO CDCO'-'S- CNCO»-
ocn oDCNcncOfTi**!
<
in o coO"*in rsii-cococo coin^oocN coo
OJ
co «o m
CO o CO CD r- CO o CO co m cn r^ co h- I
E
^' uD co' ■>}■' co' co' co' co" lO r^" tt" cvj r-^" c^j o 'J cn in
co" in
CO CO CM T-
CD 1- O CD 00 1
1-
0)
o
to
O
V> T-
CM CM »-
- CM CM ■^ T
- CO
s
a.
3
"o
00 CD cNCDcJOin coh-incJiTr cncoor^m r-
■<)■
s
CM Oi m mcnoim ococMr^i- ooicomcnoj
n CN cNT-QOin (J) Tt <D ■•- cn cnocor^in id -r-
00 r- CD ^
m 'd- CO 1- ^
^f t- cn crt tn Tt^ c\i i-~. e\i I
S
c
co"
CO,
ir
■"t CN T-
■V ooiin'Tco cNOOcncJi tj-ct)
co_ K ■* CO CO r^ CN oo C5 T-
- Tj-cO CMftNCOOeol
E
3
m cj) cooiooin mr^cDinco co-^ooocsi tj-'^
m"
cm" h-" T-
CN CO cn cn o co »-
-" co" co" i^' N-" en" co" rC h-T 1
T- oj in^-oo ocntJif-co oir
T-
CM CO T- CN
CN
CM CO CO 1-
TTcor-o oiTOCMh-eol
D
» CO CNCMCNCN CNT-tO■T^OO I^OmT-
m
CO CO CO CD o m ^-
CM
z
in
'"
^'
'"
T- cji CO in ^ 1^ ■•-
o »-
ooco oini^coco ■^CM
CM
CN 1^ Tf co-^tt-co ■^r-moim ■.-■.-
cn -a- CO ^
"c
h- n r-'«-fNCJ> r-h~cDinr- cDcoincsico r^-*
cn
r- ■* CD CDCDOCM cncocNCDOi N-mmco-^rcN
Q
3
CnT
CO
o^ CO CD ir
CDTf COinonO CDh-COCDcO Ol'V
CN
o h- m ocneoco CMr-~cncno cncNOOcocol
(U
O
E
tn CO in CM CO CO ob r^ cd ob cd co co »- cn r^ co r*-
r--'
co' in" N." co' ■<?■" o" -^i
CM N- CO --a- T-
N- m ^ CN oo' en \
U7 CJ) CO CO <-
■^ r^ T-
oin^ cninocjir*- CNr*-
o
m CM in cocDi-m r-cocn'^a-cD cnc^c^cd^cnI
C
<
CO in 1-
cocoT coToocor^ cocjioDcocD cnco
Tf
CN CD ^
1-cM cMCMrrmin r^co^-cor^h-l
E
f^' ^'
'* ■<»■ CN ■r-
CO
cm"
r-" rf
■>- i~ -o- tt CM in CO 1
£
3
CO
CO
*"
■
o
o
i
CO
o
■^ CSJ IDcOCDO l--I^CJ)0OCO CSJh-CMh-CO in^-
CN
■^j- CO m cocNi^iD ■•Tco'^com cnincO'^j-Treo
</J
»-cocoa)'^Tr CD'-
COOCN OOCDCOCO -tfCO
CO
CO o CD mocncD r^oco'^o cdoococmo
E
oi
C
<o_ Tf ^- o CO cji CD c> a)_ ^ oq in ^ ^ o h- r^ »-
co_
r- to •* cn^cocD -(toococM cocNOcnr^r-
X3
E
3
CO
ai CD in" CN iri t-
^i^Tfino Toocoinco oio
V
CN cm'
mco^-o cocnh-'^
- tn N- CD CD T
r r^" CD'
o
oS
h- Tt CO CD CD C'
CO IT
CD CD C
CJ) CO CO CN ■'-
to
Tcoh-o ooottco cnoicoofimool
Li-
3
c
o>
CN CN CD in r^ CO
to
■^■"-CMCMCD tTI^CO
m
1
o
z
CO
to"
-
ro
Q.
o
O
i2
CM CD CO T CO ■r-
TTCNCMin CO0DC3)TfCO OCN
m
CO CN CD ^mmr^ cNcocoim inocnooml
O
c
<D 1^ C7)0)coc:> -^^fCNcnco inT-coeooi coco
Ol
5^
in T]
oiO'^'^ cnooTfin f^commcool
W
in
3
o"
CO
0)_ i^ o_ in ■•-_ cj) co_ ^_ *-
■^ t-
cj> CO tt CO m CO CN
CD
^ o» in cncNco'.- o-^ocor^ r^cn^j-'.-r-o
1
o
E
T-" cd" o' cj)' cd" ■*" h-" 1-" N." CO Tj- CO in in CO in ^
f^
S
co' t* cd" oo" cn" tt" co" Tf tt o" o' h-" o" o" co' h-" tt" fC 1
<u
to Ol T-C3im<3> OOlCncOO OOCNCO'^
in o)
o o --
T-cncoo CMC3r*-cooi cn(OCM(ooi<«-l
ro
0)
<
CO h- -^
in in CO C31 r^ in o c3) ^o cn to o. in in cq
OT
t^OOOlT-CNCMCO COCOCMCOxr T-.^
- m cn cn m 1
<o" co'
CM in CO o o T-
h- CN
V
co' Ol"
in CD o o o cn CD 1
S
£
c
o>
CN CO CN '-
CM
-<J- 00
CM (O CM Ol 1
g
a.
s
c
S
o
CO
E
C31
o
00 CO ocoi^t^ CNiDcococo ininoT-
T- CO Tt
O
CM O O) ^
o cn o cn m T3
ooo t^mcMcooiool
2
'd.
OJ
(/)
■<T in T-
CN CM '-
oinooTCN f*~cDcDCJ)in cot-
s
co'
CO 00 Ol N-COi-O OlOimcOCO OCJICOCOCNCO
CD
£
0)
E
C
3
CN
r) CO o in Tt ■^^ ■^ CD cji ^- 00 to oi co co co to
n o" t" r^' co' CO* C7> in" cd* ct> f--" co' r^' h-' in ■^" tj-" cm"
r^_ *o '^. ". ^H ^. '^. ^. P T, CD ^. oo_ CO CD m o id
CO CO 1- o CI t' co' cri »- m" r^" en" co m* co' m' oo" c£
£/)
CD
S
a> 03 Tf
■■-cNcn Tj-cjicjicD-t r^'T-
h- 1- CO -r-
CM
^
CNcncNO oom^co'- coi-r^*-
f^ in 1
O
-Q
3
00
CMCNCMCM CN'>-CO'TCJ) I^t-
"* *"
CN ■^
i-co-ijcn h-^"tfT-
r-
oi
W
z
in
^
in
^
Z
_o
CM r- o o -^
h- -^cococNO oc3)Oino com
h-
CN -^ T- to tn T- to rt a d to t:^
c
CM in »-
incOCO CMCOCJll^CD CNOICOI^O incN
co
o ^ CD oocno comm^fT-
w T h- ■«■ CN oo 1
3
CO
CN
o r^ CO in rv
f^ COOOOOCDCN CDCDN-C3)CN CJICO
=o
00 <o_^ m "^r-tj-cDO Tj-cooicnoo diCD'^cD^col
1
CM* co" in cn" ^
r^* T-
Tcoinoo oocococNco a '^
o*
tt" o' co" cn i^" r^" CN cn" cnj tt" co" co" h-" -a
n
CM oo ■«- 1
m Tj- oocDCNin incMcoinco cdcoiDtj
cn CO m
^
cDomcn cor^cor--T-
CN ^ in tj- o *- 1
<
m cn CN CN CO »-
O O O O Tf
^. ■^. o ■*
(N
cNmco r^r— r-ooco tT-o^CMh-l
0)
5
CO
CD
q3
oo" t-
CN
CM CN Tj
co" m" CN
cm"
CN
*" ^
Tj- CO m CM
CO
1-
c
^
o
CO CN ■^
OCMCO CNOOincOh-
o r^ r^ cn o
o
CM CM CM I^Or-CO CJlCOCNmcO CNOCDCDCOr-l
{/)
o r^ eor^incN cD-^rcMin^
m 1- CO CO m Tf CO
m
r-- (O T CON-COO CDCDCN^
h- h- in hw CD CO ■^ 1
0)
E
CN
(o_ o in CD CO o Tj-oincDin coi^tj-ttco cn--
r^
CD (o CN cDcDcoo r-m^inm mcMcococs
«>
E
3
oo" cn co' CN C7>' CN Tj
CN O) Tt
CD OM-moTj- cn oi
co"
■r-' h-* 1-
incMmo Oi-ooo tj-cdtocooI
2
o in or^CNco cdoott
inco cDcocncoco ■—^
^
Tj-CMN-CN Tf*-CNf^CO T
CM cn CO f^ CO 1
3
oo r- iDincDin -^ -rt oi a> a iocnf^'-
Ol
T-cNco corooococn mcMh-<-
eo_
z
w
CN ■.- CN
^
cm"
cm"
00 Tf
c\
fO T?
r^
O C\
cs
CO cn ^
O T
CD CN
o
m CM CM ocnmio mco'^
oco 1-mcnmcoco
c
CO CO CD
■^
IT
in ir
tT "-
c^
CO CM Ol ■'t N
o r^
o
CO *- m cMN-N-m ■^cnino»-
O T *- f^ N- CM 1
3
CM
h-_^ (7> 1^
■r- CC
T ir
■^
c
c^
CO CD CM N
CD CM CD
m_
c^
*- o_ cn co_ tt CO r^ »-
COOOT h-CMCDCDC0(Ol
o
E
co* CT) r-
co" T-
co' a-
Tj
Tt
f^
c
oo" o" O' CN h-
o f
ir
CO o" CD r-" cn cn '-
CN CD O CM O r^ ^
CM N- m 1
t^ O TT
CM 1^
CO c^
rt cs
c-
c\
Ol ■<»
h-
cs
o o
c^
CO CO CD cn CO cn i-
CD CN OO h- CO »-
«
cn fO Q 1
<
O) Ol CD
CJ) C
CD CC
T
■^
r^
rv
Ol CD CD C
CM
CN
CO_ CO ^
CO '^
o
O TT O Ol O tp ■^. Tf Oi to 1
c
CM (d"
c^
c
m" oo" CN (K> ■<-
m"
co'
■<»
o" T-
CM CO cn '-
in CO CN ^
CM
<i;
CM
CO T
CO 1-
CO
CN
r^
CO -V CO CD ■.- 1
CD
CO
CO
■^
1-
c5
c
o
^ <D a
»- c*^
O C^
O CC
c^
C31
I--
o 00 CO r».
o:
Ol
h-
c^
CM h-
Ol CO CD »-
CC
oocno inmmoiTi
(N
c«
00 t;
CN
in f^
oo c
cn c^
■^
cn
o CO cn cj) c\
ir
co
00 CM CD r^
CO comoN-co fMN-mcnmol
0)
c
co_ co_ -^
■^
TJ
CN C
f^
OJ
h-
CT
o_ 1-
N
O CC
r--
o_
c^
CO c
r~
CD_ ■>-
CO Ol CO CO CO ^-
h- CM CO 00 m *n 1
j3
E
3
CN_
0\
IT
in o
<r
O C^
m
■^
CO CC
a
r*-
cd"
■^
in c\
O" O' CT
h-
IT
■r
Tt
00 CO CO CM h- m tn 1
00 CO <31
in oc
oi c:
CO IT
o
5 f--
s
n
<r
CN
h-
h*
■^
o ■^
c
IT
m -5
m CO CO ■^
■^ cn o
3
O f-
CO
CO c^
■^
■c
CO CC
ir
CC
h-^
c^
c*-
CN
m CD ■"*
CD CD 1-
".
z
of
'"
N
'"
'"
o
o
ci
ci
o
1
0)
E
8
a
o
c
i
I
g
o
o
in
g
o
o
o
8
o"
o
o
o
o"
o
o
o
c
o
C
a
o
7
c
o
c
o
o
CN
s
o'
o
o
o
o
CM
o
o
in
o
CD
c
c
o
If
c
c
in
c
o
o
If
1
°
M
CM
in
w
o
1
.E
m
o
O
in
O
o
o
in
c
o
2
Cfl"
c
"o
g
c
c\
CM
0-
?
in
h*
w
w
tfl
a
■a
c
3
a
•D
c
3
01
C
3
0)
E
2
o
CN
CN
CO
'a
in
h-
M
w
w
o
w
M
W
M
tfl
w
tfl
o
M
M
M
«
M
M
M
M
E
£
C/3
OJ
a
c
3
o
(f
o
tfl
3
.CJ
o
c
» c
Q
a
a
ai
a:
OJ
aj
■c
■c
c
o
1 c
OJ
■a
"O
"O
o
I
CO
c
in
Q
-c
■c
■o
■c
•o
■o
■o
■a
c
c
I
z
m
0)
0)
■a
■o
-CD
"D
■o
"O
T3
"O
c
■c
c
c
c
c
c
c
c
c:
3
3
3
:
T)
c
c
c
C
3
3
V
E
c
3
3
3
3
3
3
g
8
g
o
c
3
o
3
o
3
O
3
o
3
O
3
O
3
O
3
o
o
o
o
o
o
o
g
1
- "D
o
o"
o"
o
01
n
>
T)
o
o
o
o
o
o
o
o
o
o
o
n
"c
a
C
3
c
ir
O
in
o
o
o
m
I
c
o
o
s
o
o
o
o
o
o
CD
C
3
o
o
o
m
o
O
o
m
o
o
o
o
o
o
o
m
8
8
E
k
ir
CN
c\
CO
s
m
r^
cn"
in"
o
m
CM
CM
CO
T
m
h-
m
c
z
«
tfl
«rt
tfl
tfl
tn
M
M
M
M
t/
V
M
M
M
(^
t^
z
M
M
w
(A
M
<A
w
M
(A
M
f/3
V
be
M
o
<
t-
z
1
Basic Tables 2003
43
d
o tt coinoco T"<toot-o) oot^'-rnco "<rmcoco r> rj-
mi- r^CMOOtn ^
tn »-
r^ tn ea
o
c
CM 03 I^CnCDCD COt^CMCO'.- IfiCNjT-
cnco cDr^i^in cm co
r^i- cMcoococo *-
cn in i^ CM cn 1
E
co"
o>
■1 CO CM C31 TT CD ■<-
r*-ino CMomcoi- CMCDcn'-
CO lO
r^_ in r-
'p. '^. '^. "^ ■Tf o CO t^ in ml
E
to CD CN Tf CO CD
en»-tDi^ ^-CM^oen cdcdooco co m
to" 1-" *
CD C3 to" ^
'* en m rn rn ro 1
g
CJJ
(D CO •
CO TT
tn CM CD T-
m CO CN ^ -3- Tj- T-
Tj-
CO CM to 1-
Tf «■ ml
<
1- CM CO CM t-
IT
CM O O
T- CM CO CM cn 1-1
'd-
CO
T- CO
CO
CJ
E
c^
1
1
"5
h- CM incncor^ T-cnoasr- comcoory r^cocDco o en
coin cDencDCD^^ cot-
u-1 (O (-1 r^ I
V to ■^ T-
to T-
ooocDCMin cotD-irr^in inh-inos a> m-
in to •
O *- CD T-
in rt in tn r-
in 1
£
S
E
^T
tT
m IT) T- CD ■■-
o •
in r^ CM CM T- CO co_ 'T CD ^r ^r en i^ to ;
pi Ol
CO 1-
^ h- CM r^ Tj- CO CO 1
CO
E
3
to fO' T-" 1-
^'
■^" -(J-" co" ■r-" Tf" o in" h~' cm' t-' cm'
tn
CM
co" ■>»■" eo" o co' o' in r-" oo" o" 1
o
T- I- CM 1-
O)
CM T-
o
i
CO
o) T- T-oco(o oocoeoifi f-
■^ CO CD CD T-
tor^r^ ^ r— i-tjitoco Tfinh-corJ- cotncntoininl
i
s
c
co en cncncoi^ -^r^r-eoTr h-c
cncnco CMtDCMco r- oo oor^-cMoi cn^^-cof^i-^ cmn-ti
in fx] lo 1
£"
r- CD "^ ■^
r^ Tj- en ■r-
_ o o_ ■*."*. (R ■^. o_ 1^. "^^ ^. cn CM CO en CO CO en co co in tn -tj- -^ co in ■>-
oj ■*
1
in" tvT r^' CN 03 C3) N co" oo" CJ) in co i- co" ir>" o" o" ■>-
T- CO r^ ■r-
CMCM^co [Nlf^JCO^».T^ f-Ti-ifom'f^* ml
o
«- o e:)cor^co i^ocDtoo) tOTj-mr^co ifit^coc^) n tn •
CO to en T- CM h«- T-
CO m en Tf tn in to 1
tn
3
<(
r-_^ CO 1- CM ■•- ■•-
CM ■>r to o^ p^ o CM in CO ■— co ■r-
t-^ h-
T- ■.- CO to en o^ o CM in r^ o> |
■<- CM 1-
<-" OJ"
T- CM ■.-
CM 1- I
1
E
i
B
CD
TO
'o
r- ■>- cDincotJi CM'^CDCO'^ cocmt-i^tt ■<-
*-rrcD CM in i^^-coc:i cntn^-'a-fN
in CO po (~i in m
'5.
S
o CD cjcsicoN- r^oino35
f^r^ootoeo oocnenr^ ^ o tDooc3i-
cmt-t-oco rMinintni-71 a% I
CD
O
aj
C
in"
T- T- m T- 03 CD f^. ". *^. *^. ''I ^. ^. ^. ^. ^^ CM T-
_ocM_ in CO ■r-i-'-rin cnocoT-o o-tr-i-coinm
E
3
h-" o' h-' o' ■^" in rC cm" in co' cm' cd" tt co' ^' i-" iri co r«i ^
lO
CO ■^ o in tn T-
r^cn^f incocOT-m" ^1
z
'o
r- CO in CD ir
CD ^h~COCOpl ^0Oh-^T~
V
CM CO CO in o T-
03 ■'J CO r- ^ CM to 1
3
00
■n
CN
CM CO T-
CO
z
X)
CO
QJ
3
lo CO r^ ■* 3.
o coi^coTfo coocMr^co inh-'o-r^ r- co oojcMcn oococoom cd^
0> C\l TT ml
e
2
s
c
o t^ (Ncoco-fa- r^cDcoo:
T~ »-^*^DOO cncocMCM o> to N-cninrr N--*rr^O(D cdcmcoc
C
1
r- in 1-
h- CD C<
cor^-cM^-oo incMcocnco incDCM^ m o ^r^ocn or^^-coco tocor^CMf^T-l
o
1
r»^ in CM CM CO CD co cji co co ^j- o co co i-
CM encMcoco r- cm i^^-cnT ococoO'— Ttcocor^oso
o
m CO cncDf-T- cMcoincM^
r^'— T-coco OCMcoco o in cMinocM cMCMOf^f>~ *-
cn r^ to in tn 1
1
Q
3
O) O '-CMOfO COCNCOm-^f COID-^TI^OO incMCDt- CM
■^ CM CM T-
mtocM coincor^cMr-l
en
of T-"
C
c
■^ r-
CO CO T- TJ- tN 1
<D
3
^
^
e
CD
C/3
O
"o
r~~ cocMoocn ocm't-
CO ^
OCMincOCD CDincMtN CD C3 ^CMOh- (3)-*^lf>0 CMh-h-P^h-lOl
s:
Q.
t- f^ coincni^ cg-r
O *- -1-
Oh-r^r--co cMo-tfco cc
f- <0 T-
tM ■* ■<-
CM T-
coin toin'woocoeol
O
V)
iS
a3
E
<o"
Tf in ^-_^ in -it cm co t- co_ cni cd ot ^ (D_ cd t-
TTi-in ^ CD ^COCMCO CO-r-
CM in T-
O I^ CM 1^ CM Ol
^
1
E
3
CM g^
COCOCM-* ocMcscoin r^eomr^CM oin-<TCN
CO
en ■•-
OCM ^cnr^cor- ^a
in in p>~ Ti
m
o
Q)
0> CO r- a> CM *-
en o ^
coo COCMCDF^CM T-
o
CMCMinr^ CDh-t^toco cocMcor^in ool
3
C
o
T- cm 1- in ^ to CM
(D
T- -(J- Tj- to CM
ft
o
LL
§
CD
z
CO
cm"
O
to O OtJ-iv.oI CMO-^CDCD 00>(Nl^tD l^incDCO CO CD COCOI^'^ CDincOCDin OOCM'^
CT) CO 1
E
e
c
■trcD ■<foo»-ino cDr^T-
CO en o en CO Tf t-
00 OOOOfOlfi O}r0(Ococo T-
i2
3
O
E
?g"
00^ ■»-_ o in <- rr CM o^ CO in T- cm o f^_ cd m in h~ -^ t- ^ cm i^ <j) ■•- en cm m ■^ cm t- co m ctj ^ cd ■^ 1
rf in" tt" co" r^" -^ ■— co" -^ o o rv." to" hJ" .r-' co' h-' W co' cm' h-" oi" en -r-' |C -r-' oo" o" o' ^' co* co" to" o" o" to' to" 1
Q)
O CM tD in 3^
CM 03 o in CD o -^
en in Tj
O ■fl
r^ T-
CD to
in T-
CM cnoh-into or-en^cn tol
o
CD
<
o <7)_ inincoin co^tot^CM_ co_o_tDCMm cocococd ^
CM ^ CO in CD en r^ en m cm tj- oo_ |
CM T-
-r CM ■^
to
CO CM T-
CM ^ 1
in
E
CM
TO
B
r
o
o
o
to 03 1-
1- in T-
■r- CO r- r- o -g
in f
cm CO in CM T-
tt oo CO inor^o tococointo ocococoini^
m
■c
r- in TJ-OCMCD CMCOtOOOCO -^CnCMtOtD CMr^»-
o o> en tncMcocn cMco-q
toco "ti-O'-s-r^cMi^I
o
(fl
Q)
S
E
CM in r-- CD Oi to cm o -^ cm oa r^ en co_ cm_ to_ ■■- m i-
to to CO cntDCMco cMTtinin-^t r^cDCMi-cMeol
"5
75
f
3
^
in CO (7) ■.-
in cMCM^coo oocncocDh- cocmcot-
o en CO to CM f^ n- T- to ■>*" cd" co' to' co" oo' 1
Z
£
CM r- CO CM --
CM ocMcoino toor^cD'-
cM'^r^ h-coojcoco c
o r^ CO Tf in
3
CO *-
CM CM in Tt CD CM
CM rr TT to CM
ID
01
z
CO*
<N
OJ o C3)cocoo cMTrooino) i^'-rrr^'^
coocnr*- ^ r^ ■•-cDCMcn oomoinoo r^oencMinio
E
2
c
r- en 1-
COTftO COCMCDCOTJ- ojcoir
oicD coinor^ m en cdocmo toencn'^co oor^cD">i-cocMl
o"
tD o CM_ Ol in o_ °3 to ^. c^. "7. *^. '^. °°. ^. '^, "^ ^. ^. ^ '^ *". in c3) CO o cd en cm co en -^ m r^ S- co "'I
oj' oo" co" ■r-" in csj' ■r-" co" cm" t-' h-' ivT o" co' f^' ^-' in co' ai co" to' cd" cm' go' m" cm" en en oo' rr co" o" co" to" ■* h-' en 1
(D ^ T-
r-
tDtD cDcoi-o3r^ inT-r^tocn cococot-
00 CO CO xr CD CM T-
(D Tf tn Tt T-CMCM^in enl
c
CD
"cD
CO 1^ CO Tj
•^ tT in "tf r- 03 ■.-
tncorrr^cM i^osenoo (s
CO to CM r^ CD en r^. to, ^t r^. in p |
CD
sf -"
CM CM in in CM 1-
■^
Ki
■^ CM If) in CM CO n 1
1
a
S
ui
TO
o
o
O
r» <N en CT
CM in CO CM 1-
cn CO CM ^ o CO ^
i^cMcoo in h- locnincn m -^
CDCDt- CDCM'^inTj-Oll
"o
J=
(0
(/)
o> en CT
oocoin inmeMincc
in'^ift cocDinto T- to cnor^o inincooo r-oencncMr-
(D
s
1
lO t-
c\
ir
CO O tD e3)_ CD O Tl
coincn encncoi^ to co encMOh- toi^i^inTf cMinr^cocMf>i
q3
CD
j:3
E
3
eo' in o IT
co' co" o' f-^' in f^
CN
■>*
co" CD en to i— h-
^ CM CO
cni-ino inrff^T-
f^ ^
'S- in cTt ^
c->"
'o
"tt e\
IT
c^
CO r^ in ■<?
CO CD CT
CD o en en CN
t
co to r- i=^
cMTj-to inoenf3icDol
u:
to <-
Cs
rs
tc
in Ol CO
(0_
CM CM CD in en CO
h.
CD
Z
^"
to"
3
O
CM 1-
CC
o CO CM en CD rf
h-
c
cn TT
O CT
cDcncDco CO in ootoenco co^-
cDcncD cocncocMOi xt
c
c
CM
«J
3
CM "<J
CD en Tj
O) tc
CC
CO O TT CT
cn CN
oco *- in cDi^cDco inT--j
en CO CO r-
to CO CO O 1
3
CO
CO
i^_ en c
r^
CO r^ CO CM CC
en CO CM CC
t^
■^
C\
00 "- r- in CD --r -^
h- O ■>- T-
in Ol Ol ^
O (D CO O 1
0)
E
cm" en -tj
CC
"^
o in en r^ •-
c\
CT
T
CO h-
CT
oi CO o" 1^ co" en cd" o o o co" en en cm" co" en" ■*' ^
cn r- xt 1
03
en T-
C
CM CM O CD ^
CO c
■^
■^ CM Tj
o c
OCM h- CO incncoco cdcdocm't-
Th T-
o CM in "^1
oi
CM CO CN
CD
CM_ T-
■>- r^ ■.- 1^ CC
r^
■.- N.
CD CN
«*
CT
en o (O Tj
CN
Ol 1- Tf Tt
in -^J- O CO ■r-
CO in o to 1
«
E
>
^* Tf c
C^
CO' co" CO CM in CD CN
in" T-" o" ■<»
c\
Tj
CO CO
co' in ■^
o rr
o to ml
c
T
o
1- ■<- CS
CM T-
CO
3
5!
o
o
E
TO
>,
en
"o
CM CD t^
CC
Tf
(~
CM Tj
CC
^C
^
CT
r^
c
CT
CT
CC
CO CO o tc
Cs
Ol T-
c
to in ■r-
in CC
in c^
co c^
CM (M
0)
lO C\
C^
a
c
CO c\
IT
h-
a
IT
CO CC
C\
CC
O Tl
O CC
T
CO Tt
in CO c
o o:
"^
CD v
CO in
c
(U
E
a> -r-
CT
cr
00 IT
en T-
CT
tc
CT
CO c
IT
in CN
to rv
CT
in c
c
to CT
h-
CN
r^
c^
CO If
o
X)
E
3
CO
T-" CO c
o
CC
CT
in CT
C
c\
■^
CN
IT
ir
CD
TT CS
c\
in Tj
CC
O CT
CC
Tj
c
in CC
O' IT
en o"
E
03
(^ oo IT
Cm
c
c
CC
CC
CT
CN
o> c^
CT
CM
(D
■<J
ir
r-
IT
T
t^
CT
CO
CO CT
in ^
3
T-, rv
•^
CO
IT
f
CO
ir
t^
in
to
oo
0)
Q.
E
nj
w
c
o
z
to
CM
CD
O
O
o
ro
O
o
□
o
o
o
o
o
0)
3
E
o
a
E
s
a
a
c
o
c
c
O
o
o
o
c
c
o
o
o
o
o
o
O
a
E
8
o
O
o
o
o
o
o
g
o
o
"c
I
o
o
o
C3
a
a
o
o
o
CD
O
CN
c
o
in
O
C
o
o
o
o
o
o
o
o
o
CM
o
c
o
o
E
c
c
o
o
t::
in
a
o
C
IT
o
o
o
c
o
o
in
o
o
o
tfl
C\
in
to
tfl
a
o
.9
o
o
If
o
o
in
O
O
o
o
o
o
o
in
o
o
o
£
in
E
3
o
o
CM
CN
CO
Tf
in
w
w
tfl
a
1
3
3
3
1
E
o
o
CM
CM
CO
^3
in
&9
V
M
0)
ffi
9
7
a
o
, 8
M
a
S
M
M
M
■a
T3
a
E
i
■> c
«
V3
T3
a
T3
T3
b
(Q
CO
t
1
m
a
■a
TJ
■c
■□
■D
c
C
c
.5
tn
T3
■a
■o
T3
T3
■o
■a
TS
C
c
C
O
ff
T)
c
C
c
c
C
3
3
O
o
O
o
3
T3
c
c
c
C
C
c
c
c
3
3
3
o
C
3
3
o
3
O
o
o
o
o
3
o
3
o
Q
O
S
g
o
o
o
o
o
o
o
o
o
£
3
3
3
O
3
o
3
o
3
o
3
o
3
o
3
o
O
O
O
o
O
O
o
o
3
i
T3
o
o
o
o
o
o
o
o
o
O
o
o
o
o
Q
o
1
n
>
■a
O
o
o
o
o
o
o
o
o
o
o
(D
C
3
o
o
o
in
o
o
o
in
o
o
o
o
o
o
o
in
o
o
o
o
g
o
o
o
in
o
o
O
O
o
o
T3
CD
-2
c
3
o
o
O
o
in
o
o
in
o
o
o
o
o
o
o
in
o
o
o
o
o
o
o
o
X
n
in
CM
CM
CO
a
in
t^
CM
in
CM
in
in
CM
CM
CO
Ta
in
r-
CM
in
c
<
W
M
w
«
M
M
ffl
w
w
tfl
w
«
M
m
M
M
tfl
z
M
OT
m
M
w
M
«
«
M
to
«
to
tiO
eo
o
<
z
1
.- ;;
44
Individual Returns 2003
■a
0)
3
C
C
o
o
o
o
_c
U)
It)
o
w
(3
■a
o
(A
^3
■D
<
0)
N
CO
X
BJ
I-
■a
c
re
c
0)
■D g
< £
E s
o ^
c °
(A
^
O
F
O
^
</)
3
^
O
F
V)
(U
w
U)
s
c
T)
^
3
s
«rf
d)
Q^
(U
m
F
<
1)
^
2
(0 =
CN
h~
M
•V
IT
CM
in
CC
1^
o
CO
CO
r^
CD
a-
CM
cc
CO
CM
^
CO
IT
r^
m
cn CM
CM r-
9-
c
01
cn
CO
(T
C7!
cc
00
cn
in
in
O)
CM
C^
cc
^
(O
Tt
in
IT
r--
r-
r-
(V.
in ^
£
CO
o
3
O
to
u
in
^
•T
in
CT
CO
CO
h-
o
oc
a
o
in
■<t
CC
CM
a
r
cc
■*
r*.
CC
C
r^
C7
f^
r^
CM 00 CO to eg 1
e
O
E
r»
s
o
CD
CN
r^
^
in
o
o
(D
CO
CD
cr
CO
3
cn
f^
CM
■^
r
cr-
cr
oc
o" <-
O) r-
co' td ta
(U
r-
CM
CM
■*
oc
CO
00
CD
CO
■^
CO
CM
CO
n
CO
<r
CO -^
OO CM CM ^-
« 1
c
in
<
CO
CD
o
CO
S
f^
oc
r>
in o o *- d) 1
XL
o
CO
■•- OO 1
Q.
E
O
c
a
"
^
o
rt
o
o
r^
O
o
■d'
r-
CD
CO
•V
a
00
r-
a
CM
cc
n
CO
o
00
CC
CC
o
cn
CO ■•-
CO CJl OO CO V-
o
o
o
ifi
<c
C7)
n
(D
a
00
in
o
C>
r^
r^
r-
cc
f^
"^
CM
f
r^
cn
CM
T-
Ol
cc
CD
in cc
CO ■^ CO in ^ 1
!
E
3
z
£
3
ST
in
2
CO
o
c*
c
If
■^
t
CD
o
(D
00
•V
a:
o
cn
CO
a
cn
CO
00
cc
in
Cn
cn
CO
o
in
CM
CO
CM
C^
CN
c
IT
CM
c
C^
ir
*-_ CO f^_^ ^
cd' CD cn 1^
CD CN - ^ 1
■«T f--' O" CM I
0)
Z
«
5
CN
in
■^
o
co
~
g
CN
CN ■<}
co o 00 CO •* in
Q.
c
CO
5
n
n
a
s
C31
g
s
s
g
s
a
S;
Qi
a
o
cn
CO cc
CM ■^
s ?
CO Ol v
CO CO »-
CO eo o ^ o (O
CO CD 1- cn CO CM
£
3
g
r
O)
o
r
C31
Cv
r-
CM
CO
Ol
^
CM
*-
*•
CD
CM
cn c
CM
op in oicO''-ocoo|
2
1
CO
(O
CD
a
Ol
CD
r-
Ui
CO
h-
CC
00
o
a
a
c
a
CO
r
c
CC
cr
cc
ir
IT
Tt
(J) CO CD ^
(O r-
a% 1
0)
T
CM
■*
CM
in
00
in
o
CM
CO
1^
r^
CO
(0
CN
IT
1^
CM CO CJl CO ■* CO h- 1
C
a
n
CM
CM
CO
CM
in
o
CM CO »-
in
ra
Q.
v>
o
CM
o
^
1
Q.
8
■c
CO
o
in
r^
CM
in
■^
h*
o
CM
in
Q
r^
O
■^
OO
Q
00
^
r~
in
CM
o
O CM r^
CT
c
COCO COlOCMCOCDol
O
VI
■^
CM
O
i-^
■T
cc
CO
-«■
5
in
a
s
s
CM
a
CM
^
m
a-
a
1^
cn 1-
Ol T-
O CO I^ CD T- -T* 0» 1
c
£
in
O)
CO
ir
CO
CJ3
in
CM
in
C^
r-
CC
Ol
b-
CM
r^
CM
»-
CM
r^
c:
CNCJl ^COCOOOCJ1«|
(/)
E
3
•G
CM
en
CO
<ji
r~
c>
CN
r
CD
a
■^
CO
r::i
01
CO
CO
in
1-
^
CM
T-
;J
1^
o a
c
eo' ■.-
CO in cm' O) IV.' o' 1
0)
CO
CM
Tt
h-
in
CN
CO ■^ 1^ in T-
T- m 1
^
Z
3
z
n
n
3
C
■^
o
in
■t
CN
tT
h-
cn
00
CO
Tf
CO
CO
CM
CD
^
CM
00
CO 00
00
CD OO 1^
OCOtMOl OtDCDCnfMOll
Q.
c
h-
CO
r
Ol
CD
CJl
00
CO
o
^
1^
h-
CO
CO
in
in
TT
CT
c^
(0
CO Tf
CJl T-
cn CO h-
corn ^T-^cor^fOl
C
Ic
3
in
^
00
CO
CO
O
o
^
TT
CO
CN
CD
h-
CO
cn
cr
c^
■^
a
■^
■^
CM
r
op CO cn o rr
COCM OICOCMCOCMO
o
o
E
n
in
CN
cn
o
fsl
cn
CM
CM
r^
CM
■V
CM
cn
Cm
CM
c
ai in
00
C^'
CJl (31 CN O) CO h-' »-
to" ai \
y
(U
^
in
h-
in
OD
cn
O
r-.
Gl
cc
oc
IT
cc
a
o
(N
COCOt-OJ CDTj-f^CO^CMl
1
c
<
CM
CO
CO
O
N-
r^
f^
C
CN ^ f^ CM CM CJ) -* 1
Q
■c
ra
c
u
^
CM
^
IT
■^
O T-*
0)
en
'"
- 1
1
o
CO
o
C
CO
o
■^
CO
n
en
Tt
CO
oc
CM
o
■^
t^
3
Tj
cn
■^
C
CC
IT
in o) c
CC
rt <J) T-
rv
OO CM in CO CM CJ) »-
"4- Ol 1
o
(0
«c
cn
CM
in
oc
CO
Oi
CO
cn
CO
r-.
00
a
c
Tj
CO CD CM
cr
CO CD Ol C5 CD CM T-
n
O *- CM 1
o
x:
£
in
in
r-
■V
5
5
r^
■^
c
o
IT
■*
-<f
■^
IT
■^
CD
CC
CT
CM
c
■^
in cc
•T
S C0_ o ■■-
O CO "- O CO ^
CO rr (o 1
s
(/)
E
3
u
in
a
r-
cc
a
a
00
00
f*.
a
in
o
fv
in
r^
r
■^
c^
a
C
co' r-" CN co" co" ^
in CO CO CM CN Tl
(D 1
T
CM
CM
CO
00
c
cn
■*
r-
cMcoco incooiTTTj-r-i
Z
3
U3
in
o
LL
c
o
z
c
fO
■D
0)
c
o
E
in
W
o
in
oc
in
c
CM
f^
in
Ol
in
oc
3
CD
a-
T
CD ■r-
•<a
in 1
■c
co CO r^ f^ 1-
CO ^
^
*- O r-
Ol
5
in
c
r
ir
<ji
oc
O
OC
o
o
T
IT
in
T
(O in cc
CD CO
CM
r\j cO'i-cDincn cDcoinocNi^l
2
s
n
iT
cc
c>
Tf
n
CM
C
cc
CO h-
(O T-
m o
■* •
CM_ co_ in h-._ ■<)■_ rr co co_ t-_ 1
a
o
I
o
E
o
s
■«f
in
JJ
cc
CO
cc
cc
o
o
■f
ID O cO" CC
N
CO
cp' in o in" co" ai co" co" cm' 1
S?
M
c
in
CO
CO
r\
CO '^
T
o
CO ■^ CM CM CM 1
<
(C
in
" - 1
CM
ra
2
CO
CO
5
(/]
1
■q.
o
ra
o
«
O)
f^
o
cr
•^
IT
in
■^
l-J
^
"J
oc
3
N
in OO CO <o CO 1
CO
r^ CO CD r-
■^
Ol CM CM o cn b- 1
ra
E
c
ID
CM
a-
CM
CC
f
3
f^
CM
IT
N
CJ) CO CT
■^
h-
■*»
CO r^ CD CO CN O T-
CO CO -^a
CO r- 1
o
CD
E
1
c
CD
CO
CO
■^
O
c
o
->*
c
CM
If
(^
•^
Cn
CN C
CO CM
CM
O O) CN t-
CM CM CO CO CM CO 1
o
E
3
c
CM
c\
T
r
"J
CN
o
CO
oc
f^
■^
CM
r-
CO *-
in
r
rfCMO cocor^'^tcnflol
tf]
t
3
ra
o
S
z
w
tT
i
CO
o
CO
in
O
Ol
CM
o
n
CO
^
CO
CO
in
00
■^
O h-
5
CD 1
1
CO ocNcoh-in O)cor-r*.oeo
^
c
oc
h-
cc
CD
i
CO
•x
CM
CM
CJl
o
cn
Ol
o
CD iT
c:
4 CO
o oi^^»-co ■^■■<r»-
CD Ol ^ 1
s
rr-
f
00
■^
"T
Jt
O
tz
o
o
CD
f-
00
CO
ifl
cn CO -^
IT
CM O
^ ^-
CD_ O O C0_ O, »-
00 '.J- f- T- 1
in
s
in
Jt
p
o
CM
CO
OC
a
r-
cc
■^
N
h-
X
ri CD*
CO*
T-' o cm" cm' oo' CO in CD t]
rg 1
£
(N
s
CM
r
CM
cn
If
f^
■^
■^
h-
to
CO •
CM
CO CJ) in ir> o» 1
B
I
<
CM ^
r^
o
CO (
(SI
CM
-
o
"7
c
ra
(J)
CJ>
"o
0> r^
a\
CO
o-
CO
CO
cc
in
**
CM
c^
oc
CM
oc
•;
0> CC
^
CO t
(
O CO ■■- OO CM 1-
in CM CM o r^ 00
i
t^
(fl
in
in
Oi
CT
Csj
oc
in
c
CO
o
CO
a
■^
CC
CM
ir> "<j
"«
c^
O CO
CN
■^rcncMco ooooooincnini
■^
£
If
o
?
?
ir
c
f^
■"t
■^
CM
CC
CM
CN CN 00 r**
OO
■*J
O CD ■^. Ol CO CD .^
CO CM h-
O)
E
3
z
3
in
in
c\
c^
CM
ir
'If
r^
CO
ir
CN
CC
CM
'-
CM
OO"
CN
cm" -^
Ttco cDincMcor--.(D|
■c
£
00
•
•
•
'"
■^
h-
•
•
•
■^
■^
5
C\l_
CM
OO
OO
n 00
o
CO
tr
CT
CO
CJI
c^
in
CO
CO
T
X
O CO 1
00
r^
g
CO c
CO CJ) O CO CO ^
CO TT 1
0)
o
c
n o
CO
CO
CM
c\
CM
X
CM
f"^
in
N.
£
a
CM
c
CM
CT
CM
CO
CO
T
IT
t
CO r-
CO CO CO CM O 1
3
O
E
I
s s
c
^
^
"«J
CD
CO
00
CO
CO
CM
c
o
CO
c
1^
O) lo in CT
cn cm' r^' IT
CD iri
CD i-incMcncj) cmcoi-cdcmni
*-' cm' co' co' co' O) o co' cm' in to' to \
TT
f^
CO
n
CM
oc
CO
n
m
CM
"-
in cc
o>
CM CM CO CO rl- ■^ <D 1
E
o
<
o •-
<D
*
. .I
o
00
to
__
^^
^^
^^
^■~'
i_
^■^
""■
E
^"
t
o
CO in
Ol
O) CJI
h-
in
o-
IT
a
■^
o
'I
CO o cn CO eg i
a
O T
cocNinooin cncocNCDcoini
n CM
in
?
CD in
T
CM
g a
r-' CO
C£
IT
r^
o> o *-
CM f^
O 00 CM
coco "jcn^eoi^T-
i
to
3,
E
3
E
3
CM
in Ol
O
in
CM
CO
•<*
C
CM
cn
in
CM
S h- TT
■^* co' t-
CM
CM
Si. ^
7
oc
cc
o ^
co' ■<»
--. -. - "^ Ol ".
CO o CJ) in o -^ \
I
00
r-
*
*
■^
V
^
*"
o
z
o
o
o
C
8
c
^
c
1
o
o
in
o
o
o
o
a
o
g
i
^
^
^
^
c
O
o
o
o
o
•s
o
E
c
o
O
o
c
o
o
I
c
o
o
CM
in
•;
_c
o
o
a
a
o
IT
C
IT
o
C
o
in
o
CM
s
*/}
M
M
w
1
o
in
c
in
o
o
o
in
o
lA
o
03
o
CN
to
a
in
M
M
C/3
a
c
3
a
c
3
5
c
CM
CO
•<3
in
V
fat
w
E
3
9
1
1
w
M
</
rt
w
(fl
M
tfl
a
c
3
1/
to
w
(/
M
w
M
tfl
M
M
ci
Q
a
E
s
a
a
a
■a
T3
-o
E
D
a
c
Q
'O
■c
■a
o
1
if)
^
T3
1
in
a
■c
■a
■c
-o
■c
-o
T3
■a
c
C
c
o
ir
■o
T3
-a
■a
-a
■c
"O
TD
c
c
c
"D
c
c
c
c
c
c
C
c
3
3
O
O
o
o
o
3
"D
c
C
c
c
c
c
c
C
3
3
3
V
E
C
c;
o
C3
3
o
o
3
O
3
O
3
o
1
o
o
o
o
o
o
o
CD
o
o
£
c
3
3
O
3
O
3
O
3
o
3
o
3
o
3
o
3
O
o
o
o
o
o
o
c
T3
o
d
o
C
o
o
o
o
o
o
o
o
o
O
o
1
n
>
T3
O
o
o
o
o
o
o
o
o
o
o
o
o
ra
•
^
C
3
o
o
c
c
o
1/
C
o
in
o
o
o
o
o
o
o
in
I
§
o
o
o
in
o
o
O
O
o
o
CD
C
3
o
o
o
o
o
If
o
o
in
o
o
o
o
o
o
in
o
o
o
o
o
o
8
K
n
o
in
CM
CO
s
in
CM
CM
in
o
in
CM
CO
5
in
r-
CM
in
c
z
z
t/3
M
M
(^
w
M
tfl
m
w
w
W
f/
M
M
M
«
Vi
Z
M
09
M
M
M
M
M
M
M
M
w
M
o
<
H
z
1
Basic Tables 2003
45
c
a>
E
*-•
(A
o
u
c
(A
0)
U
in
CM
o
03
in
CO
s
CO
00
U)
CO
in
CN
s
CO
CO
O
(O
CO
CO
in
CD
OO
p^
in
Ol
eo
c
s
tji
-^
CO
Ui
CD
£
in
o
t31
CM
o
in
at
CO
o
CM
Tf
Ol
CO
n
E «
b-_
co_
00
^-
r^.
00
■^.
CO
en
CO
CO
TT
Tf
CO
o
l^_
t--
Tt
CN
o
e 1
CM
CO
o
o"
co"
o"
hJ
fv."
h-"
o
aS
in
co'
O
in"
o
CN
co'
in"
Tf"
o"
Ol"
CO
o
in
CO
cm'
in
<
u>
CM
CO
CM
CO
(31
CN
CO
CN
h-
in
in
r-
1^
<D
Ol
TT
CN
o
o
CN
in
CN
CO
in
CN
CD
o>
in
in
00
§
in
en
LO
00
CO
cn
■^.
en
in
O)
*°.
in
CM
en
Tf
Tf
in
tjl
1^
en
i«-
in
co_
in
^
M CD
2 lu
00
(D
cm"
cm'
cm"
CN
cm'
CN
co'
•*
en
co'
^'
^
in
■^
"^
CNj'
'"
00
to
**
■^
'"
CM
co"
co'
r-"
Tf"
-
in"
co"
o"
C4
5 J5
_^^_
__
^^_
^^_
^_^
o> o
■o
CO
CO
00
^.
^
,_
^
CO
o
en
in
03
CD
tn
in
f^
^
en
"<r
CO
CD
^
O
->*
r^
in
■q-
^
S
^
CD
in
Tf
S
03
2
co_
g
ra
S
CN
r^
in
CM
CN
'^
<*
en
00
Tt
CM
Ol
rr
Tf
00
in
en
in
in
CO
o
E
o
l^_
s
CD
CO
r^
CO
a>
in
•V.
CM
en
O)
Tf
CO
1^
CO
CN
CO
o
TT
(31
in
03
Ol
co_
CM
o
1 S
^
1^'
cd"
Ol
o'
en
co'
5
cm'
cd"
o"
in"
co"
in-
N-'
■*"
cd"
o
S
m"
E2
en
co"
SR
2;
=S
S
1
s
CO
CO
M
in
r^
r^
h-
CO
CO
to
CM
r^
h-
o
00
en
CN
o
CO
CM
o
in
CO
g
CO
M
CM
CM
in
In
CN
Oi
CO
o
CM
CN
in
CN
en
CO
tn
(0_
z
h-'
*"
"'
<D
"'
(D
o>
m
CO
o
in
CO
in
o
CN
CO
CO
CO
cn
CO
CN
o
en
CO
CO
CO
en
(^
CD
C31
a
t;
C31
t?
1
in
a>
r-
o
CO
CM
en
(3)
CM
o
o
1^
en
o
CO
CO
03
CO
^
CO
h-
b-
CD
S
s;
s
E (ft
CD
■>*
CO
CD_
=0
o
CO
CO
CN
■^
°l
•V
S.
o
CO
rM_
Tf
in
CO
"Tf
00
CO
CO
00
C31
2 1
c '^
O
o
o'
g
O)
CD
a^
co'
in
"<3-'
h-"
in
co'
cm"
cm"
oo"
oo'
cm'
Tf
co"
c6
cm"
b-~
co'
s
co"
oo"
co'
CO*
oo"
<
S
^
O)
o
tT
■fl-
a>
00
CO
en
Ol
s
o
C3)
tx>
O)
CJl
00
en
Tf
CM
1^
^
en
2
CO
in
CO
s
Ol
O
in
rr
1^
■^
en
CD_
CD
5
en
CO
CM
CO
(D
CO
r«-
CN
in
00
Tf
00_
S, —
en CO
oo"
in
(*f
""
*-
CN
co'
cd"
oo'
co'
CM
in
co"
m"
in"
ai
S"
i
'"
'"
in"
co"
co"
co"
CM
in"
'j'
r-'
1 s
^
__^
^___
^^_
^^_
^^_
^^_
^^_
o
5
CO
^
CM
CD
(J>
Tf
o
CO
en
o
^
^
CO
m
r-
^
CO
^
^
en
^
o
r*
CN
TT
CO
f^
en
t^
CO
OJ
OO
in
o
in
E
,^
S
g
a
s
"
00
cn
o
<a
o
3
en
CO
CM
CO
CO
s
o
s
s
s
m
s
CD
oo
^
b-
Tt
?
3
g
fe
CO
s
rj
S
!5
In
g
s
z ">
S
3
<J>
CD
^
o
o'
ci
cd"
oo"
en
aS
CM*
CO'
■rr"
co'
o
o
co"
o
in"
co"
in"
co"
r--'
-*"
co"
en'
o'
f^r
co"
o
'li!
o"
co'
E
^
CO
in
00
to
Q}
en
to
(J)
CO
■^
CO
CO
in
CO
Ol
CN
CO
b-
CD
3^
o
SS
CN
Tf
CO
^
s
CM
OM
CM
CM
CM
n
00
r-
"^
O)
CO
Tf
CO
Tf
2
in
""
n
in
CO
Tj-
CN
O)
en
CN
■tj-
CO
CM
oo
CN
CN
CO
in
in
CM
■^
CO
co
CO
in
CM
CO
00
Ol
o
en
CO
C
c
o
o
CO
r^
Ol
CD
CO
CM
b-
s
CO
CO
CO
■rr
o
in
in
CO
Tf
o
to
CN
CM
C31
■V
CM
b-
en
CO
00
1
CO
s
(0_
oi
o_
co_
^,
CN
CO
■*
CD
in
-s-.^
in
in
CM
h-.
in
en
TJ-
CM
in
en
CO
Tf
O
o
r^
I--,
CO
9
1
<J1
CO"
■^
v"
co'
CM
to'
en"
cm'
cn
oo"
tt"
co'
in
co"
o"
co"
o
co'
CO*
o"
s
id'
Tf"
co"
in"
f^."
C\i
-*'
in
1
S
in
CO
CM
^
rr
in
CM
in
CM
r^
CD
t31
in
CM
I--
in
Tf
ss
S
2i
£i
tr.
S
a
(^
s
CD
CO
o
CO
o
CN
CM
in
■^
o
Tf
Tj-
o
CO
CO
CD_
CO
^r
CD
°?.
CO
CO
en
f*!
IT
(n
CN
cm"
oo"
co'
co'
CN
CM
oo"
co"
in"
to"
in
cm'
co'
1^'
CM
S2
CM
S
o
3
1 a
OJ
CN
CO
CM
CN
'"
■3-
o
(N
CM
CO
CN
o
"
(U
■5
CO
5 &
o
CN
CO
CO
Tf
C3)
CO
t^
o
(O
CO
CO
r>-
CO
CM
1^
o
CO
h-
<31
CNI
CO
o
o
o
i^
00
o
CD
2
m
in
n
o>
ic
CO
o
CN
O)
00
CD
CO
en
b-
CD
in
in
■V
O
O
in
CO
CO
en
en
oo
G!
CO
S
s
D*
o"
s
is
c
o
in
o
co_
h-_
Ol
co_
r*
O
o
o
o
00
CD
IT
C^
c
o
in
CO
r^
to
o
o
CO
o
5.
s
(31
CO
IT.
CN
o
r*-'
CM
co'
a>
co"
co'
in"
Ol
en
TJ-"
(D'
CM
o
CO
00
m*
CD
cm"
r-"
co'
co"
S
CN
K
S
2j"
E
a
a
in
s
CD
r-
s
Tt
I^
O)
CO
TT
CM
o
CO
ri
r^
r^
in
o
(3)
'S
CO
r^
CD
o
2
o
a;
«
^
CO
tT
CM
in
o
in
CO
CM
CM
CN
Tf
in
CM_
o
2
JH
o
LL
Z
00
*"
'"'
^
t-'
c
o
■p
in
CD
o
O)
CD
h-
oo
CD
in
CO
(3>
a>
C3)
CN
CM
t3>
Tj
00
CO
CO
CD
(D
CM
CD
o
'S
r^
Tf
c
o
2
B
C
to
(J)
o
lO
s
r^
in
TT
CO
en
CO
CO
s
CM
in
o
o
CD
O
in
r--
O
CN
in
•^
s
O)
I
"_
OT
co_
CO
£
in
O)
CO
in
o
■rr
CO
cr
■>T
CD
CO
00
CO
co
CM
CD
in
s.
r^
iT
iT
U)
CD
o
CN
co'
CN
D)
s
in
00
o'
en
CD
in
r^
CD
CM
s
o
CN
CO
o
•G
'e
■^
:?
2
<
^
to
cc
in
O
p-.
oo
CC
s
a
o
CD
CO
CM
CM
Ol
S2
en
en
a
IP
in
s
CN
o
CO
CT
cn
o
Ol
cr
t^
CO
CO
00
£
CO
h-
r-
CN
in
Ol
■*
Cs.
CM
CO
^
to
E 12
1 s
in
CD
in
CM
r-T
00
h-
CO
CD
^
r\
cr
en
CM
s
3
s
•*
in
CM
cd"
CN
CM
(O
at
CN
rr
CO
Tf
en
o
CD
CN
S
CO
Tf
s
Tf
en
00
(O
CN
«j
Is
2
3
"o
<D
Q
fv
CC
CO
CO
^
CN
o
CO
CO
r^
CO
CO
a>
CO
CM
^
00
00
CO
CNl
(D
C!
CM
o
00
h-
S
?
9
1^
CD
in
in
en
o
p.
5
a
CC
I^
C\
o
o
oo
CO
IT
in
h-
in
r^
CN
o
CN
CO
5
00
CN
CO
o
o
00
CO
(D
a>
c
b-
■^
s
cr
o
en
CO
CM
t
r^
Tt
in
o>
o
f^
CO
CO
o
o
Tf
If
o
o
CM
03
Tf
en
00
rt
D
in
CD
C\
r-
o
c^
tc
o
IT
in
CO
CC
a
CO
CN
CO
<
CO
(C
CN
CO
OJ
3:
2
CO
2
a
in
CO
CO
(D
r^
s
O
E
3
s
in
CO
G>
in
Tf
CO
m
■^
in
C3)
o
CO
Tf
s
CD
tn
£
•fl
cc
in
in
^
Tj-
CO
00
t^
CO
o
r~-
OC
CN
CN
CO
CO
f^
r^
O
1^
m
0)
z
r-
r-
CM
GO
»-
T-
CM
CM*
'"
o
CD
in
in
in
h-
C3)
CM
CO
o
CM
O
CM
C31
O
CN
in
C31
CM
CO
CO
C31
CN
3
Er
O)
o
r^
CO
r^
o
CD
CN
CN
CO
Tf
CM
CO
en
CO
CO
o
CO
en
00
CO
CO
in
?
Tj
in
OC
(C
s
to
<r
CC
o
in
OC
■^
cr
CN
If
in
o
o
cc
CN
•*
o
c
CN
r»-
OC
o
CO
o
s.
If
a
f^
cc
r^
r-
rt
CO
ec
(^
in
00
CM
5
N-
(C
co"
s
O
tf
r--
CD
h-
Ol
in
CO
2
2
Tf
CM
OO
CO
o"
E
<
CO
|i
^
CD
o>
TT
in
C31
CO
CO
Oi
•fl
CO
CO
en
CO
(31
CM
r^
CO
in
o
c\
r^
5
c
£
in
rJ
CO
c
CM
(O
?
^
■T
■<r
If
CN
CO
in
o»
o
CJl
o
CO
in
CN
o
CD
(O
f*-
E (0
a
o
r^
-
^
CN
(O
o
;i
s
■^
£
r^
;:
s
CN
s
If
O)
■^
■^
CN
CO
CJ)
o
^
Tj
CO
If
cm'
(I) CD
r)
(N
id
J5
It
"o
u
CM
cc
a
CO
CO
o
CO
CD
<y)
en
en
CM
CO
CM
Oi
CO
00
1
CO
en
in
in
CD
:j
CO
00
in
2
CO
h-
(ft
s
h-
CD
O)
O)
Oi
CO
CO
tT
CM
o
CO
CD
CO
en
en
in
CO
CN
in
in
in
i
o
0)
E
If
^
a
■^
in
O
CN
CN
o
"^
CO
CN
ir
CM
CO
r-
Tj-
CO
(31
CO
Tf
en
CD
o
CO
o
eo
"O
XI
3
S-
CO
CO
o
r
CO
CO
00
o
or
a
CN
O)
o
h-
h."
b-
Tj-
o
CM
o
en
a
o
in
en
■^
O)
o
CM
Ol
CO
n"
o
E
O
?
■^
S
s
5
CD
CO
o
CO
in
s
p.
g
CM
If
s
•V
■^
CM
en
c
If
to
s
CN
CO
CM
en
Tf
§
C^
c
5
CM
CD
•^
en
s.
(ft
■D
c
n
^
a
*"
'"
T-
h-
O
o
o
CD
in
CM
^
o
a
h*
^
in
in
CO
in
o
in
OM
■<r
1
en
h-
en
in
o
00
o
t:
53
o
^
Q. — .
3
m
o
t^
h-
cn
CD
o
CO
Oi
C£
CO
C>
CO
in
O)
O
en
£
(O
03
CO
s
i
2
SP
o
in
S
ic 22
r
in
in
CM
CO
cc
r-
r
c
b-
If
CO
r-
if
CO
o
in
b-
Tj
CO
CN
CO
c*
lO
a)
■§ o
O
CO.
o
a
in
cc
^
CM
ir
a
I-*
r^
in
s
Q
in
CO
in
;;!f
en
in
en
z
£
in
^
E
<
^
M
CC
t>
c>
Tl
ai
T]
en
b-
in
c
ai
CM
CM
CO
c^
N-
a
^
ni
fS
^
o
CN
B
t: z:
c
g
E
&
2. S
II
"5
tn
00
O)
C35
CD
o
in
O!
CO
r—
00
en
CO
in
o
in
cn
00
CM
1
c
CM
CO
03
00
CM
in
00
en
?
a
m
II
W
^
C^
a
n
in
en
c
a
r--
CM
CO
CO
in
en
CD
r-
n
IT
CM
in
h-
3
in
r--.
o
CO
a3
1
£
in
CM
V
•^
CN
ir
CO
CO
in
c^
CO
en
If
CO
CO
CM
pJ
Oi
en
C
o
Ol
o
c
CO
CM
a
Q"
CN
o
E
!
0)
Q.
XI
E
z
5
c
(D
m
cc
Oi
00
CO
CO
Oi
CNI
■^
CM
s
tr
Tf
CM
"**
s
(0
in
cp
ifl
CD
00
CM
»=
CM
Tf
a
c
C
pi
C4
E
CO
(ft
c
o
trt
ID
Q
C
(D
i
o
C
o
o
c
^
1
E
E
g
c
c
c
o
a
a
C3
o
o
c
c
IT
c
c
c
c
o
o
o
o
c
o
CD
^
c
O
c
^
a
8
g
c
a
(3
a
n
1
c
c
o
c
□
□
a
c
a
c
C
c:
CD
a
c
C
2
O
T)
c
c
o
c
c
c
o
1
o
CN
in
2
c:
c
O
CD
c
CD
c
c
c
c
a
(13
c
IT
o
ir
c
c
o
IT
«
tfl
tfj
M
c
<
V
E
c
c
ir
o
IT
c
O
c
IT
c
^
ea"
"(ft
O
g
1
c
c
CL
c
c^
3
in
a
b-
a
oi
1
y
a
c
5
3
1
E
a
c
c
R C
c
a
CM
a
CN
d
IT
a
b-
a
a
E
3
£
C
ix
, i
1/
a
■c
"C
"C
■c
■c
TD
c
c
c
\
■^
a
■D
T3
-c
■D
TD
■c
■c
■c
c
c
m
c
c
c
c
c
c
c
M
"C
C
C
c
C
c
c
c
c
3
c
(ft
c
3
c
c
o
t=
S
c
3
3
3
O
CD
CD
o
c
c
c
c
c
c
c
a
c
Q
a
C3
CD
O
c
o
n
c
c
c
c
c
c
c
□
c
c
O
c:
O
■c
O
CD
c
o
c
O
C
to
3
1
c
c
c
c
c
c
c
c
c
c
c
c
c
o
c
c
Cl
C
c
C
CD
c
a
eD
CD
c
X
(=
*
ct
c
. c
IT
c
IT
c
c
c
in
c:
o
c
o
J
c:
a
IT
c
ir
c
c
c
IT
□
CD
C
c
£
c
IT
C\
Cs
c^
a
IT
b-
CN
CM
IT
IT
CN
On
en
s
IT
1*-
CN
IT
c
z
M
e=
tfi
(fl
ifi
(fl
«
«
M
^
tfi
V
Cfi
(f
W
M
Crt
z
m
m
M
M
fcfi
(fi
V3
M
M
tfl
tfl
«
M
o
<_
<
1-
Z
46
Individual Returns 2003
•a
0)
3
C
'*^
C
o
o
o
u
_c
U)
(A
O
O
■D
0)
*^
p
'■5"
<
0)
N
>.
n
X
I-
T3
C
ni
c
0)
V)
3
<
o ^
= I
V)
n
0)
1-
()
3
^
O
F
(0
ffl
w
c
c
■n
L-
<]»
3
♦^
0)
Q^
S
< ^
0)
ii
fO
i»-
in
f»-
CM
CO
CM
CO
CD
OJ
CO
r-
<o
h-
CO
in
01
CO
^
CM
P^
■<}■
CM
CM
cn
r-
CO
(D
CM
CO
CN
oc
Oi
a>
m
<J>
in
CO
CD
CD
CO
cn
^
CO
CM
CD
CC
h-
r^
h-
r 5
3
CO
in
ir.
^.
p^
CD
CO
IT
c\
01
CO
■^
■V
a
r-
^
T
.0
h-
CO
CD
CC
"a-
C^
CD
■»)■
CC
CM
CO
co
0) o
IT
tt"
0*
c\
CM
CM
CO
0'
tT
CO
ID
CM
0'
CD
cm"
U3
cm'
CC
IT
in
CM
CO
d"
g
in"
O)
CM
CO*
E
CN
CO
S
(J)
Ol
CD
cn
IT
CM
in
in
CD
CO
3
r^
Tt
^
CO
(D
01
in
CD
to
to
CO
to
CO
«n
% 1
<
n
CM
CO
CM
CO
O)
CM
m
in
00
'*
CD
■^
in
CM
c
■^
cc
-■f
ON
cm"
CM
CO
C^
r^
co'
CM
co"
co'
fv.
CM
CM
00'
cr
f^
■>!■
V
(O
"
<D
^
CM
1 ^.
CD CJ>
N
OJ
^
CO
CO
CM
^
^
CO
CO
CM
00
<J)
CD
en
CD
O)
01
OJ
CD
CO
1^
in
■^
^
CD
^
^*
CD
^
h-
^
CO
CD
Tf
in
CO
i ■*
CO
CO
CO
CM
(O
CO
tT
CO
in
cn
•^
CM
CO
IT
00
CO
cn
T
(M
CM
CD
cr
CO
T
O)
01
■^
TT
■q-
5j E
CO
-*
=0
CS
cn
cn
CM
TT
in
■V
in
CM
m
«3.
CO
CO
CM
CO
01
CD
01
■^
CM
S en
9 =
co'
CM
CO
cn
in
■<t
in
in
cn
s
CO
rv.
CO
01
in
d
in
CD
■*
r^
cn
O)
01
s
CN
■V"
is
in
rsj
in
CD
CD
■^
cn
00
c
00
cc
t^
CM
CO
in
CM
00
r—
r-
TT
CO
^ Z
c.
tN
§&
z
*"
^
5^
1^
00
CO
CO
CO
01
CO
O)
r~~
CM
in
in
CO
CM
CO
in
1
cn
cn
cn
in
OJ
00
00
^
ec
tN
in
0,
CD
c\
in
00
CO
CO
CO
CM
TT
1^
Oi
n
CO
CO
CM
in
CD
cn
■<t
in
CO
CT
CO
Tf
CO
^ 2
£ CO
D
cn"
CO
*»
0.
(O
in
cr
cr
r^
CO
cn
■«3-
in
cn
r»-
CM
00
CM
r^
00
in
CO
CO
't
r-
Oi
IT
CO
CO
C3
in
0.
0.
CO
00
CO
r--
CM
01
Tj-
CO
^
CO
cc
Tf
CD
CO
^"
O T3
E
CN
O)
CD
CO
CM
Tj-
CM
CM
00
CD
■<r
0:
CD
o>
CO
CN
CO
CM
Oi
CO
CD
CO
1"
<
CN
CM
00
in
to
E S
'0
^
ITJ
in
CO
in
cn
^
^
CM
CM
h-
CO
T
m
CO
^
^
cn
in
cr>
1
CO
CO
s
■<1-
OJ
in
■^
CD
r-
(D
in
in
s
CD
CD
CD
■<3-
3
CM
CD
CO
O}
a
s
CM
(D
3
CO
•V
cn
^
CO
CM
s
CM
T -^
oJ E
O)
01
c\
in
IT
CD
cn
cr
CM
01
■^
CD
(^
cr
(^
a
r-
o E
■? =
cr
fO
■^
00
CO
■^
in
cn
CO
•^
CM
c
f^
CO
^
If
o>
00
•q-
CD
d
§^
— '
<o
*
0)
" °
z
3
CO
CO
CO
r^
cn
CM
CO
C31
in
CM
CD
CO
CO
CO
m
D
in
CD
CO
in
CD
in
o>
O (D
a
s
T
CO
cn
00
f^
CM
OC
r-
■q-
CO
CD
CJ)
in
CO
CO
CM
T
h-
•^
cn
CM
M
CO
1
h-
O)
cn
CO
00
CO
CO
03
CO
■^
in
00
■^
•^
a
CM
in
CO
CO
CM
5
CM
'■r
a
in
O
r-
O)
CO
r-
in
r^
CO
a
CO
cc
OJ
01
OJ
in
in
in
^
s
■^
OJ
00
to"
<D
CO
CO
"tj-
cn
in
10
CO
(D
T
n
CO
CO
CO
CM
CM
CO
00
r^
CO
CO
^
CM
E r-:
<
(O
in
r»-
CD
^
CD
CO
CD
CO
CD
CO
■9-
f^
00
(C
CO
CO
CO
CO
"<i-
CD
in
r
•*
Q
O Oi
in
in
r-
CO
CD
■<T
in
(O
■^
^
r^
OJ
CO
00'
CM
CM
■V
S.2
■^
Ol
§ S
*:
CO
en
^
CD
m
CO
CM
in
CO
cn
CM
(D
,_
CM
CD
in
CO
CO
01
cn
CD
CO
f^
CD
CD
in
CD
01
in
OS
"^
r-
00
CM
0) "^
S
in
CD
CO
CO
CO
CO
cn
r^
CO
h-
Tl
r-
CN
CD
00
OJ
r^
cn
CM
in
CO
CT
co
O)
o
II
55 E
ir
to
00
CM
in
CD
in
CM
■^
^
CD
U)
00
<C
CM
CO
^'
r-
en
in
CD
CD
in
cn
s
en
(D
in
m
c
in
CD
CO
m
CO
CO
CT
**
cn
at
co"
o
i?
<a
TO
T
CO
CM
CD
"*
in
CM
r-.
01
•^
rl
OJ
ir
CO
TT
CO
t£
OJ
■^
IT
e\
CO
CM
■*
OJ
OC
CO
"*
•*
E
o
LL
z
CM
C
o
o>
ID
01
^
in
CO
^
^
CM
Tj-
cn
QO
^
CD
cr
cn
cn
cn
CM
cn
CO
01
r^
to
?
(J)
s
CD
CO
CO
c
CM
CM
OJ
in
in
CO
Oi
CM
u
CO
in
o
h-
CD
CM
iT
r*-
CT
D
C^
CO
r^
a
CD
CD
r-
en
CO
m
c
c
r^
CM
1/
CO
•V
CO
a
03
CO
co
CT
■^
ir
cc
CO
DC
r^
01
r^
^
(T
(J)
p-
O)
s
cn
CD
in
f-
in
CD
ot
in
tT
IC
E
in
s.
r-
CJ)
00
CM
tT
in
CO
CM
in
^
r-
CO
CD
(0
CD
CO
00
CD
in
in
OJ
en
3
00
in
CT
00
C
OJ
E 1
<
^
C7)
(N
CD
in
CTl
CO
i?
r
cn
h-
CD
Tt
■V
a>
CD
^
00
in
CD
CD
CO
ir
IT
tJ)
o>
O)
in
CD
in
in
•V
in
cn
cn
CO
C£
■T
OJ
in
CM
a
CM
OJ
CO
CO
p-
00
to
c
CD
CC
oJ
CM
CO
CM
t;
OJ
in
is
° «
•-
CM
m
^
r«-
r^
5
^
CJl
^
s
CO
in
^
CO
CO
^
^
01
CD
CD
r--
Q
c
00
■^
CM
^
co
IT
00
~' o
to
If
CO
00
CM
cn
c
CM
CD
Tj-
CO
(0
3
•^
cn
CD
CO
*«
p«-
*»
(C
CT
to
o
£ E
in
ID
U"
in
c
CO
CO
ir
CD
M-
CM
CO
CD
CD
CD
CO
■<*
CD
in
CN
cc
u-
^_
■Q D
^
a
o>
^
CO
r^
•T
cn
a
CO
cn
cn
Tt
CN
Oi
CD
CD
cn
CO
Tf
CD
CM
cn
;;
m
"o
i?
S
m
CN
G>
r
in
CO
CO
CO
CO
h-
in
OJ
in
CC
CD
CT)
CT
00
CO
h-
00
w
a
■<t
CO
CM
CO
CM
■*
•f
cn
oc
in
CM
CO
CO
s
CN
in
0)
CO
z
to
IT
"
CO
to
CO
in
in
a
CO
in
CD
cn
(D
CO
CO
a
a
■^
<D
o>
00 CD C3) CO
s
c
c
(O
O)
1
^
CO
CO
CO
CO
^
CD
i
01
n
in
r^
ir
CM
CO
in h-
to
S"
c
r3
^
■*
CM
r-.
■*
h-
cc
CT!
C£
cn
in
CD
t-
in
cc
^
IT
If
r
CM
CM
in to CD CO 1
^
^
C>
C3)
CO
3
CO
n
co
OC
m
CD
■<T
cm"
00
3
■<3
n
CD
i^
C
CD
c^
CT
r-
cn c
O)
■i o
00
OJ
f^
CO
O!
CO
m
cr
r*.
CD
cn
C£
CO
CO
CD
cn
C^
c^
CM
■^
in TT
CM
cc
CD to
lA °-
CS
en
00
cn
-*
CD
cn
CO
CD
03
in
CD
u
T
IT
ir
h-
CN
tc
CN
in CT
CO K 1
c
^
CO
CD
in
OJ
T
■^
c^
00
in 01
■^
eo
o ^
E S
^
w
S CD
CD "S
CO
CM
CD
CO
CD
r-
CM
CO
01
m
in
^
CO
00
01
CD
CO
CN
^
T- m
cn
01
r-
IT
IT
^
C
03
01
^
OJ
r-
^
° 1-
— CO
^ «
CO
in
CO
CO
CN
C^
00
in
CC
CO
CD
CO
rr
CO
CO
00 CM
CO
CC
•»
C^
CD
?
■^
oc
c
in
Q) E
in
^
c
c
^
u
If
CM
cr
CD
^
CO
00
In
in in
CM
00
IT
•C
CM
cc
h-
c
CN
to CT
CO 00
OJ "
en
h-
r
cc
CM
CO
CO
cr
ai
00
01
CO'
CO
d cc
c^
CO
CC
r*-
00" c
in" cm"
Z o
i £
(C
h-
cc
a
u
1/
^
in
01
IT
CM
00
CM
r^
CM
■«■
a
CD
OJ
IT
cc
in
CM cc
TT
O)
s
CsJ
0.
n
CO
f-^
in
CO
CO
OJ
r-
r-
IT
CO
c
CO
at
z
^
CO*
CO
o
lO
M
Tf
CO
CO
cc
a:
IT
00
CM
c^
IT
in
(^
CM
TT
?
CM n
in
■^
00 cr
CC
co
IT
in CD
CO IT
■«
gS
01
(O
01
c
CN
CN
CT
CD
"<:
rr
CD
■<:
CN
^ CO
en
h-
■^
CM
c
IT
c^
CC
h-
t: " 1
CO
CO
c
CO
^
IT
Tt
CO
CJ
CO
CO
CD
« cn
CM
cr
r^
c
in
CI
CO ■^
CO_ CT
C3 ^. 1
9 w
^
CN
a
^
<c
cc
CM
IT
IT
cc
CM
a
co"
h-
6) Tf
3
•fl-
en
a
3 '"
h-
CN
in
?
CM
i o
01
CO
in
c:
CT
r-
■^
h-
cc
3
CO
CN
in
CT
CM
3
IT
r^
*€.
Si
■5
N
ss
c S
<
tf
in
m
m
r-
CO
CM
CC
01
C
cc
CO
5
>0 CM
CM
CM
■<j
TJ
ir
CT
CO
cc
(C
CD
IT
■^
■^
to u,
C>
CO
"<f
•<r
C^
cc
CO
"^
co"
m
■^
r
CD
CM
id"
CD —
CM
IT
CD
CD
'^
^
6) ra
§ 5.
— ra
3
01
in
m
CM
in
CN
cjj h-
C^
CD
^
^
CD
OJ
3
r^
IT
(O OJ
IT
00
cc
m CT
CD
•<3
■^
a
0-
C^
c:
fO
" w
T
^
1^
CO
CD cc
IT
r
S
a
(C
?
f^
C
m cn
CM
00 <-
CM
in
■^
f^
CM
IT
en en 1
Q) E
in
01
tt
CO ir
CC
■V
h-
IT
■^
« CD
in
i^
h-
cc
CT
c^
<D
in CO
CC
c^
■5 "
-Q 3
c
c
Tf
C^
co" c
IT
V
^
CO
co' c^
h-
c>
CD
in
C^
CO
'£
01
cn K
S
OJ
in
CT
CD
CM
C
r-
to'
z ■B
1 ^
CN
O]
01
CO
00 ir
CM
?
t:
c
C
CN
CO
CD
cn
^
CO 1-
cc
*J
G
c
c:
cc
*5
CO
cr
Tt
01
CO
CD
IT
CD
■^
to
(A
CD
z
^
■<»
d
C
C
C3
8
C
c
1
0)
E
f
c
s
j
in
d
8
03
E
8
_c
a
a
a
7
8
8
g
c
i
CM
i
IT
c
0"
a
7
□
a
8
8
8
c
c
s
ro
C
IT
c
ir
c
c
c
in
M
y
w
t/>
1
If
ir
in
OJ
U)
cu
c
CM
c^
*J
IT
t--.
M
</]
M
Jr
c
01
0,
CO
-a
in
M
w
w
c
2
5
c
M
M
tfi
M
w
W
«
w
•^
c
a.
a
3
■g
C
3
C
3
If
£
M
tfl
tfl
tfl
M
M
M
M
M
03
03
03
E
3
-y
c
1 c
c
c
C
«
a
a
a
a
■c
■c
■c
c
1 C
S
S
a
03
03
03
03
-D
■D
TD
a
£
(/>
c
ir
t/3
a
"C
■c
X
T
■c
■c
■c
TJ
c
c
c
1
03
T3
"D
T3
T3
T3
■c
■c
C
C
C
■c
c
c
C
c
c
c
c
«
■□
C
C
C
C
C
c
C
3
3
3
c
ZJ
c
c
c
c
C
3
3
3
c
^
a
c
c:
c
c
j
a
3
£i
t
"C
G
c
c
c
c
a
c:
c
c;
d
a
■a
a
5
■c
c
c
c
c
c
c
c
c
c
c:
X
CD
C
X
n
a
c
iT
c
iT
c
c
c
m
c
f
(
in
C
in
in
£
c
in
C\
CM
c^
3
r^
CM
in
CM
in"
m
CM
CO
■^
in
I--
'^
^
c
Z
tfl
tfl
M
«
*/i
«
«
f
M
u
M
M
M
M
M
Vi
tfl
z
w
M
V)
m
V
M
M
W
W
w
m
W
w
M
<
t-
Z
1
Basic Tables 2003
47
g
Csl
CD
CO
o
O)
C31
CO
CO
CO
en
CM
o
o
CO
CD
3
CD
O
CD
en
CO
03
in
o
CO
in
cn
CO
S
9
3
C3J
CD
o
CO
O)
in
en
CM
in
o
CO
o>
CD
in
CO
o
CN
in
o
s
o
cn
CO
CO
o
i?
c
in
En
m
fO_
o.
oi
o>
o
C3)
CD
CO
CD
ifi
OD
i^
CM
to
o
CO
Tf
CM
CM
r^
CO
t^
r^
CO
"^
r^
"re
O
CD
2i
cd"
co"
CD
en
o
en"
co'
en
o"
cd"
If)"
"<t
co'
OO'
h-"
oo"
oo'
co"
Tf"
in
to"
en"
CJ)'
O)'
■^"
r-"
o"
Tf'
in
in
Ji?
2f
CD
E
<
o
CJ)
CO
CD
(J)
CM
en
CO
r^
CO
in
CO
CO
CM
Tf
en
CO
cn
CO
CO
cn
CO
^
o
2
1 g
si
CM
in
TT
p^
CD
CM
00_
CO
CM
Tf
Tf
to
CN
in
^
a) -jj
"o
CJl
CD
o
in
CO
CM
O
<N
CO
1^
o
en
en
to
CM
o
Tf
■V
in
CO
cn
CD
CO
o
CM
CM
r^
CD
Tf
CO
■8 "^
^
cn
OO
CO
CM
m
If)
■rr
oo
in
in
CD
CD
en
CO
CM
cn
to
O
CO
CO
r-
CD
r^
lO
0}
S
c
s
r-
CM_
CO
■^.
O
5i
CD
Tf
CD
o
CO
00
in
5
CM
CO
CM
Tf
CO
OO
CM
CO
o_
CD
r^
-c
£1
in
21
oT
■^"
CD'
Tf
cd"
O)
cd"
rr
oo"
co"
o"
cji"
r^'
cm'
in
cm"
o"
to'
cm"
in
CJ)'
o'
co'
Tf"
cm'
cd"
cm"
in
co'
h-T
oo'
W
E
3
s
S
O)
00
CO
1^
in
CO
o
CM
CO
CM
CO
(3)
CO
en
CD
Tf
r»
3
G
o
CM
9
CM
t*-
to
£
CN
CM
CM
CM
CM
■*
en
in
co
cn
in
o
Z
«)
^
in*
8
CN
CO
r^
S
CO
oo
o
CO
CD
CM
o
r^
to
to
CD
CN
CO
CJ)
CO
CO
CO
O)
11
3
^
00
r^
CO
in
CM
i^
o
(3)
CO
en
CO
CO
o
in
cn
CM
CM
CM
to
CO
«
O)
cn
^.
CJ)
co_
co_
o
co_
°o
CM_
o
h-;
to
r^
o
CO
o
in
S
ifi
•V
CM
Tf
CO
CD
Tf
o_
CD
in
CD
CN
CM
O
2L
s
o"
CM
in
c>i
o
CNJ
^3^
co"
cd'
in
o'
to
ri"
cm"
CD"
to'
Tf
co'
in
en
co'
in
N.'
cm"
^'
i- O
E
<
ro
CM
a>
o>
CO
oo
^
CO
CO
r^
o
to
in
CM
CM
■^
■<a-
■*
CM
CO
■^
1^
CD
CO
to'
tD_
CO
in
CO
CO
^
CO
r-
5
CN
in
r-
in
cm"
en
r-i"
tf)
i.-
o
00
lO
■ij-
CD
CO
rr
in
CO
CM
CO
CM
C3)
CO
cn
lO
CO
CO
O
CD
■^
cn
CO
o
in
CD
oo
CD
cn
h-
h-
o o
ID
12.
o
O)
CM
r^
3
f^
CO
1^
in
CM
■Tf
Ol
CM
00
CD
O
o
CO
CO
CM
CO
in
■^
CM
i2
CD
c
CNI
ro
CO
CO
CO
(ji
r^
■*
"*
o
"*
=o
o
o
CM
o
to_
r-
CD
cn
Tf
CM
CO
CD
Tf
°o
rt
S
lO
oo"
in
o"
t--"
o"
en"
CM
co"
o"
Ol"
"^r"
co'
tt"
cd"
o'
CD
cd'
CN
co'
oo'
co'
o
S"
O)
Tf
9'
■o
l<A
E
z
"^
§
CM
CM
CM
in
lO
o
CD
OI
5
in
in
O)
CD
CN
00
s
CO
o
CM
o
CD
CM
CD
(^
en
in
Tf
CO
CO
in
CD
CD
in
in
to
in
CM
O
CD
CM
00
c
Is
3
s
o
^
in
OT
o
s
Tf
CM
in
in
CD
O
CO
CD
T
CO
o
Tf
CO
CO
CM
CD
o
s
CD
O
O
Tf
c
o:
CO
■^,
in
CO
l^_
CO_
U-3
en
Ol
o
en
o
CO
(O
o
o
CO
CO
■*
CD
CD
r^
oo
o
CO
o
CO
O
Csl
2-
o"
CO
CD
<7)
r-'
■^"
co'
co'
in
CO*
oo"
oo"
n"
ro
CNJ
Tf"
co'
00
co"
in
to'
en
cm"
cm"
in"
to"
cm"
co'
8
E
<
5
hi
en
o
^
CM
CD
o
o
in
T
CD
o
r^
CO
m
TT
^
in
in
CM
r^
O)
CD
en
•*
CM
CM
1
1!
§ 5
in
CM
in
CO
"V
CO_
CD
CO
0O_
o
CO
«
CO
•*
r^
CM
CM
CD
CD
t-_
o
o
1
3
*"
cm'
■^"
co"
cm"
""
co"
iri
in
?f
CM
Tf
co'
o"
CO
(/}
o
^
in
CM
oo
_.
CD
00
^
CO
en
Q
en
in
in
.^
en
r^
^
CO
^
CM
o
00
CN
CO
to
CD
CM
to
CD
CD
in
CM
in
1,-
(O
CO
CO
in
OJ
a>
oo
CD
o
oo
CD
o
CO
CO
CO
o
o>
o
CO
(3
CM
CD
CM
o
CO
CO
CM
1*^
N.
o>
o
s
0)
c
CJ
S
CO
CD
a>
CO
cs
O)
CD
a>
in
tD_^
h-
CM
CD
CM
■<a-
CC
CO
CD
in
o
Tf
CO
en
■V
o
CO
z. 8
f
3
s.
o
C7>
^"
co'
;:'
in
CM
ifi
Tt
s
to
S
5
in"
in
to
cm"
lf>
t:
co*
Ifi
tT
co"
IT
CM
CD
co'
iri
IT
o
h-"
CN
en"
Tf
cd"
en
oo"
5
3
CM
in
C3)
Tf
co"
3
CO
i
o
§
z
■o
_
CO
_.
^_
^_
o
3
5
CM
in
in
en
in
in
CO
,_
co
^
CM
to
QJ
CN
CO
CO
CD
r^
CM
r^
CO
Tf
t--
CO
CO
^
■^
s
c
«]
^
fS.
CO
to
^
^
in
■-J-
en
t
in
in
CD
o
-<)
s
en
o
(3)
CD
Tf
s
52
o
in
c
Tj
S
s
in
CO
CO
s
CM
C^.
O)
<r.
00
CO
CO
Tf
OO
Oi
IT
■*
en
CO
CO
CM
r^
CD
oo
o
o
03
o>
o
s
£
s
s
c>
if;
rj-
CC
fw
r««.
h-
^'
co'
CO
r^
o
in
in
h-
IT
in
in
o
CM
I^
CM
CO
to
Tf
CO
o
Tf
9
9
9"
1
n!
(31
CM
oo
in
c:i
in
1-^
CO
r^
CD
CM
in
o
CD
CD
tc
■^
CM
CO
in
Tf
CO
o
t:
CD
00
00
00
0)
ec
OJ
CM
■*
in
CN
■^
CO
■^
CO
CO
CO
T]
CO
T
CO
CO
CD
CO
tn
c
OJ
T-
T-
r-
--
--
CM
co"
"S
TO o
Q. —
^^
i %
Q.
s
c
_o
c
_
g
fO
CO
CO
o
CO
CN
c
CM
s
3
O
in
CD
CO
s
s
o
3
CO
1
in
3
s
o
s
o
CO
o
3
fNl
o
CD
Tf
s
o
3
CN
3
ir
CO
If
§
In
cr
CO
00
in
CD
S
s
CO
s
CN
CO
CD
CN
CM
J3
3
OT
s
o:
CO
^
rr
CN
in
cr
cr
h-
CO
CO
in
ec
CO
c
■V
r^
CM
(C
to
to
CD
t>
s?
9
sc
3:
2:
CO
to
CD
co"
ra
0)
2
E
3
z
00
(N
CVJ
CO
CM
CO
CO
CO
CO
•*
en
CD
Tj-
Oi
CO
in
ce
CM
CN
CO
^
CD
CD
T]
CJ)
CO
CN
CO
CO
o
en
CD
r^
in
CD
CO
co
CM
to
CO
o
o
CO
Tf
in
■^
to
CO
c
3
o
IT
T
r^
CO
o
f^
CM
CO
CO
in
cr
O
s
CO
ifi
CO
c
o
r-
o
S
if)
Tf
in
a
If
a
3
CN
2
Ic
c*
r^
CD
o
o
o
O)
rr
CO
■^
CO
If
in
CO
CO
f-
o
o
o
C
CN
CO
CO
CD
o
CD
■*.
O
CO
CO
O)
o
If
o>
or
en
o
CO
CD
o
Tj-
o
CO
CN
CO
C£
CO
CO
CD
OO
in
1*
cn
r^
to
Tf
CD
n
E
<
c
CO
o
CD
CN
o
c>
CD
s
00
Tf
r»-
CD
If
in
Tf
in
CD
in
o
CD
Tf
co
h-
r2
a>
as
E 2-
g
a
CO
CO
CO
If
If
r^
O
co
CO
Tf
CM
CD
o
C^
Tf
If
O
r-_
CO
CM
*"
CO
CO
in
CO
CM
CD
to
CM
CM
c
ce
CO
to
in
in
Tf
CM
(5
o
O)
CD
r-.
o
o
CD
CO
CO
CD
^
M
5
CD
CD
CD
to
CN
in
CO
O
r-
CD
CD
CD
CO
in
to
10
£r
cn
3
CD
CO
in
00
CO
■^
CO
a
Tf
CD
CO
r-
T
CD
s
r^
CD
OO
en
00
CO
9
o
oi
c
cr
in
s
■It
o
o
00
T}-
CM
CO
O)
o
r*
c
Tj-
o
O
CO
CD
CD
If)
h-
CD
Tf
CO
■^
00_
"D
n
oo
in
o
tf
Cf
o
CD
in
en
a
o
(31
r-
in
f.
cn
CN
C31
CD
If
CO
CD
m
CO
<2
9
^
r«."
tn
■o
c
E
3
z
%
o
o
CM
CM
(O
CM
CM
CO
■V
O
CO
CM
If
in
CM
s
CO
in
CO
o
CO
CM
m
in
in
''
3
CO
^^
__
o
^
in
CM
CM
CO
CO
^
in
CO
CM
CO
o
r^
CM
in
o
tT
■<»
h»
en
CM
r--
CD
CO
cn
O
CO
o
9
3
c
b s
tf
CD
cn
CD
CO
CO
tT
CO
in
in
CO
in
CM
00
"fl-
en
in
CM
CO
CO
CM
CO
c;
a
<2
CD
i?
00
D
o
o
O
h-
CM
CO
in
in
If
CO
o
CD
CO
en
Tf
a
O
CN
o
Tf
If
CJl
If
o
CD
CM
0)
CO
i2
c
It
o >c
O
E
<
CD
CO
g
CO
OS
CO
(D
CO
CN
s
O)
CN
o
CO
o
o
C31
CD
OO
Tt
CD
CD
CO
o
s
O
en
1
CD
CO
3
CO
-
Ol
CD
g
T
■^
fM"
CM
E S
3
O
E
e g
W ID
____
1
O re
o
00
O)
CN
o
in
CD
h-
3
00
o
CM
r^
CO
O
CM
CD
n
00
OC
r-
CM
CO
1
o
CM
CO
Ci
in
CO
T-
2
£?
O]
i S
U1
in
o
CN
o
';
00
^
CM
CD
CO
o
CD
CO
O
Oi
m
in
in
Tf
o
^
h-
C
;?
h-
o
o
c
in"
oo
If
O
CD
S
o
o
'^
fS.
CO
r^
CM
c^
OC
a
O
CO
r^
o
CN
en
CM
CD
en
■^
r-
to
c
CN
CO
Tf
m
S S
■o
3
-It
o
o
in
in
c\
00
CN
c
■^
CM
r
in
in
o
CO
CN
c
Tf
h-
Ol"
E
6,°=.
1
2
n
h-
"
!
O CO
Z
a>
-I CD
Q.
T
____
E
to
c
o
T3
re
0)
m
£
Q
c
O
c
c
T3
B
3
(Q
E
8
c
[
c
c
C!
8
C
s
c
s
1
J
1
If
8
C
c
c
c
o
□
a
s
If
c
c
s
a
7
a
E
g
C
C
a
c
c
a
o
c
o
8
o
8
c
8
c
c
1
c
1
1
re
c
in
c
c
c
IT
M
y
M
if
C
C
c:
IT
c:
IT
c
a
C
IT
»
o
ti
C;
?=
IT
r*-
y
if
tfi
"i
3
1
a
c
CM
CN,
CO
■<
IT
y=
y
M
c
c
0)
e
7
£
1) c
«
0.
c
a
if
a
ifi
a.
CL
1
1
1
CL
1
s
, 8
«
C
c
cu
a
a
tfi
1
E
3
£
«
■c
IT
1
■c
■c
"C
■c
■c
■c
t:
c
c
c
o
)-
■c
_0
IT
a
"C
■c
■c
■c
■a
"C
■c
c
C
re
c
c
c
c
c
c
3
c
c
c
o
«
x:
c
c
c
c
c
c
c
c
»
to
1
C
c
c
c
c:
c
o
1
c
3
3
c
c
o
c
s
a
c
c
c
c
c
c
c:
c
C
c
o
a
c
o
O
c
o
c
c
c
o
J3
c
c
c
c
c
c
c
c
c
c
C
c
o
1
c
-c
c
(3
a
o
c
c
c
c
c:
o
CO
3
X
■ c
c
c
c
c
c
c
c
c:
o
c
c
c
c
a
1
c
c
c:
o
c
O
o
c
a
c:
c
c
o
c
ci:
c
C;
iT
c
IT
c
c
c
IT
c
IT
c
c
a
c
c
If
c
IT
o
c
o
IT
c
c
9
£
c
c\
IT
IT
(\
CNI
c^
s
IT
h-
C\
in
c
z
(/;
(/
(/
(^
y
(f
t^
5
y
(fi
w
ff
M
tfl
W
(fl
if
M
z
«
«
«
M
tfl
M
M
«
M
if
ifi
ifi
b^
<
1
H
2
1
48
Individual Returns 2003
CD
^3
CN
r^
CO
to
CO
CN
OD
in
(N
CO
00
O)
01
in
CN
CO
iT
r^
f--
CM
o:
CO
i
in
c\
tS
S
to
CN
CO
to
r-
CD
CO
00
00
Tt
^
h-
r*
CO
CN
cn
to
00
tn
S"
n
CN
f^
CO
d
h-
cn
CO
CO
01
CN
CO
C>
a
CO
Ol
CO
r^
CN
IT
N-
CN
CO
p:
Tt
m
O)
CN
n
in
in
^
TT
CI
■«T
^
CO
Tt
LT
CT
a
CO
ST
p
00
to"
m
s
m
in
Tt
■q
CM
CO
Tj
TS
CT!
to
0(
CO
S
CT
to
(0
<r
CO
Tt
<
m
in
in
(0
CO
Tt
CD
Tf
CO
CO
C\
Cn
Tt
Tt
in
CT
Tt
r-
r-
c
r^
r^
CN
CC
h-
r^
CO
s
00
c
CN
p
CT
in
1^
rv
CD
CC
h-
s
OO
CO
CM
0"
0)
CN
CSI
co
n
h-
in
V
CO
f^
f^
in
p)
J3
ra
ra
m
CO
"o
CO
n
OS
CN
CJl
Tt
CO
r-^
Tt
00
cn
in
CN
01
CO
CO
n
CO
CO
h-
CO
01
■^
CM
in CO
00
r--
C"
1^
O)
(ft
X
T
in
Tj-
in
CN
CO
CN
CJl
CO
Tj
CJl
r
CJl
c
Tt
p
r^
CO
CO
CO
r^
CO
CO
Tt
h-
1
0)
E
a
■^
(N
(N
C
in
CO
r^
Tt
cn
p^
CM
CO
5
in
CO
IT
CO
f^
h-
C£
CT
cm
r*
-Q
3
p>
<n
in
TT
r
C7)
CN
CN
CO
Cn)
(O
00
CO
cn
Tt
CO
CO
CN
V
CM
o
TT
1^
in
in CN
in
Tt
CM
CT
CM
00'
1
E
2
r-
in
CO
CO
in
CJl
CO
h-
r^
in
O)
CN
in
CM
1^
in
in
in
ri
IT
CO
PI
D
a
m
CD
CO
Tf
CN
cn
p
CJ)
CO
p
CM
CO
CO
CM CN
CC
C^
CT
CO
in
c
z
c
CN
CM
CO
CN
00
CM
CN
CO
CN
Tf
ra
■o
c
ra
!2
(N
c
(C
CN
■^
CD
in
s
CO
CO
(O
Ol
CO
00
h-
CO
CM
CO
00
00
CT
CT
CT
T
(NJ T-
CN
Tt
Tt
00 IT
00
c
(N
OD
CO
CN
s
in
CM
cn
r-
rv,
01
CO
CO
CM
CT
CT
6b p-
O) CT
CS
c
CN
CM CC
PJ
0)
3
to
U
ir
Tt
c
^
CO
C
Tf
00
Tt
h-
CO
CN
Tt
•fl
CO
Tt
00
Tt
00
CO
IT
Cs
CO
Tj
CT
o
^
in
00
in
CO
CN
in
CN
(D
cn
a
co
CN
CJl
CN
u
CO
CO
a
CM
CN
CT
1^
CN
(O CO
Cs
r^
in" ■^
^"
s.
E
(N
n
(31
CD
CN
Oi
r^
to
O!
■fl
cn
00
CN
in
If
•fl
CO
TT
CT
CT
Cm
cc
CT
in Tt
CN
f^ CN
hi
<
■*
u:
Tt
CO
TT
CJl
in
CO
01
CD
in
(O
Tt
If
CN
CO
in
CO
00
a
Tt
CN
CD CN
Tj
CO
Tt
C
■^
CT
>n
rj-
TT
CN
CO
t^
CN
C?l
r-
h-
cs
(O
f*
CN
CM
c
r^
Cs
CC
to t;
CM C
c
r^' CD to" 1
to
CN
CN
CN
CN
Tt
Tt
CO
Tt
CN
CM Tt
Tt C
00 c
TT
in
s
»n
'^
■^
>n
*"
o
1-
"o
f-
<N
CO
CN
CO
CO
Tq
-tl
CN
tj!
Ol
<=>
CO
i^
CT
(T
?
CD h- IT
CO r-
(O 1-
T-
tfj
U3
cn
cn
Tl
CD
3
CD
CO
s
in
s
CO
CT
(D
n
00 CO -r- ir
CM C^
co cc
CO
■D
0)
S
in
c
If
5
p
n
CO
CO
CN
cn
h-
5
f
ir
X
Tt
CN ■^
in CO c^
CD CC
CM CN
CN
cn p) h- 1
jh
3
a
CO
Tt
CO
CN
CJl
r-
Ol
CO
CN
01
a
00
CM
a
c
If-
Tt
c
r^ tv
cd' cc
to' f^
cn" co" 00*
E
£
u
a
r^
CM
in
Tt
CD
CO
(O
h-
-fl
CN
IT
T
CO T-
in CN
O) in 1^ Tf
3
D
(N
ID
ir
r-
Tt
CO
CO
CN
to
CO
in
01
CS
5
Tt
CN Tt
CM CN
in CO in
CO
C
C
o
o
z
CN
CN
^
CN
CN
Tt
CN
CM
Ol
^
""
Cs
cm" tt
cm" cn
Tt
tn
CM
m
CD
CO
CO
CsJ
CJl
in
s
00
00
r^
00
3
CT
c
cc
IT
CD T-
O) CT
CT
CT
CO h-
"c
to
in
CO
cn
CD
CN
CD
CD
in
CI
Tj
in
f--
•3
CD
<o
t:
ir
CC
O) r-.
r^ CC
t^
c-
CO TT
CO
i
^
(O
in
If
CD
01
CJl
03
in
01
a
00
CO
^
CO
Cm
c
c=
C\
IT
CM CC
T- a
cn IT
in CT T-^
0)
E
o
tr
^
in
CO
in
00
to
r\j
Tt
Ol
CO
CO
CO
CO
CN
t
in
f
CN
C^
c^
OC
c
co" cc
cc
Tj
C^ CC
co" in" CM
«
<n
in
N-
CN
CO
CO
Tt
Td
01
CD
CO
in
c
a:
in
<•
CM
cc
ir
h-
?
01 c
CO T-
CO "-
■3- CO
II
<
c
00
^
CO
c>
c\
01
01
01
in
Tt
CO
CN
CN
in IT
in t-^
f^ Tt
CO cn in Tt cn CN 1
«
CO
Tf
CO
n
fv.
CO
CO
c
CO
to
a
Cs
CM CM CO' (O CC
cm" 00* CD T-
00
ra D
00
CO
u
_c
w
'o
CM
CO
c^
in
CO
3
ai
^
^
CN
CD
CJl
CN
r^
01
CO
01
CT
Oto^-o tnTTCJ^c
r- to Tj
Tt Tt CO 1
(A
o
r*.
in
Tt
O)
CD
(0
■^
5
a
■fl
c
CD
(N
IT
CT> 03 T-
CT
in 00 00 csi CO TJ
CO O) CO CD T-
00 1
00
r-
r^
CN
If
"^
Tt
CD
CN
■V
OO
N
■^
00
Tt
5
CN
00 CO CD ^
CD Csj C) *-
in CJ) r-
r«-
00 CO h- 1
3
r^
in
r^
(O
C31
<J>
r-
CD
C
CO
Ol
CO
CO
CO
CN
CO
c
lO in K
CM r^
CO in (D CD (D T-
T-" 00' co' r*." 1
w
r^
CD
*]
CO
CO
CO
(N
00
Ol
CO
01
h-
CN
CO
f*.
CD eg CO CN h- in h-
CD CJ) N
CM »^ *» 1
O
D
u
CN
in
CO
in
TT
Ol
TT
oo
h-
OC
CO in ■^
TT 00 P^ TT
GO 1-^ T-
r^
z
00
1-
CO
T-'
•a
0)
M
3
a
Tf
(N
01
in
CD
CD
CD
co
CD
CO
c
IV.
CT
a
h-
CJ) CM (J) to T-
CO (J) (N
CJ) CO 1
c
a
N-
n
cn
in
(J)
CN
(N
01
in
CN
CD
CI
01
c^
r^
CM
m
inoocjioo O'^incoin incvjTtcooco
f
3
(N
r-
CO
CO
C^l
CO
P
CN
CO
CN
in
Tt
CO
cc
c-
■^
in 00 00 in Ti
CN ■^_ T-
Tt Tj
r) (0 CO CM TT h-
O
^
CD
CO
c
O)
r-
r^
CO
cn
I^
CO
CM
Tt
cc
Cm
^
00 •
CD <0 T-
co" ai CO CM CNj 1-
CM 03 CJ) V
E
rn
CO
cn
rt
in
5
Tt
IT
h-
a
o
CN
(0
2
CN
c^
h*
CT
f
Tt
CN-^ID COtOCOr-^CO tTOOt-
in CT CO
<
"^
CM
OJ
e'-
CN
h-
r^
Tt
f
Cm
T- CM C
CO r^ Tt (O 1
«^
00
n
■^
Tt
O
0)
_o
N
z
(O
"o
CO
Tj
in
CO
t;
O"
CO
s
(D
in
in r^
IT
CO CJl CN Tj
CM r^ T]
Tt
r- n
CO CO Tl
00
a
x:
t--
t;
(O
a
CO
c^
CO
5
(O
in intocNf- inr-oc3)0 oocomtOcDl
o
C
CD
in
s
a
Tt
If
Tt
a
If
Tt
cc
a
Tt
in CD CO T-
CO CO in (o »-
CT) Tt (O
i3
3
u
Tt
m
CD
CO
(O
cr
er
c
00
00
01
IT
(C
CN
a
in ^-" Tt" T-
co in CM h- f*
1^ CO CO 0) to
>. w
£
■3
in
CN
CO
n
CO
(N
CN
(0
CO
Cm
in
c-
CO
T- CN T- T-
in in >-
in CO CM T- 1
t ra
3
01
^■
CM
tfT
z
E
D. TO
^ O
O c
0)
^~
Tj-
CC
TT
cc
in
If
^
IT
cc
^
CO
CM
CO
CD cr
IT
C^
Cs|
CO (D f-
Tto3 cncDOCDO) nomtO'-
o»
X
|2
c
p
00
CJl
00
cr
in
CC
CM
CN
00
in
cc
cc
0.
P-
P
00 TT in cn Tt
TtcococDO mo'-co»-o»i
" s
a
a
Tf
CN
(31
00
01
CO
(T
01
CO
If
cr
^
TT
CC
°
CM
(D
CI
CJ]
a
r^_ T-
CN T-
CT
CN
CO in cvi r-_ h-_ CN Tt r--- co cq o_ t- m cn cq (» 1
m to' to" iri co" co" in r^" r^" co co" rg t-' iri ai <-" 00' 1
£
<•
h-
t:
(N
r-
c^
CN
C^
in
c
a
(0
ID r
IT
CT
If) •
CN CN in T-
0)Oin(J) (DiflOCOCOCMl
o
<
5
CN
CN
C^
'T
r*-
cc
CN
in
CM
T-
Tt
CN
CN T- CN to CO r- T-
CM in CM r> 1
■o
c
c
ra
00
■^
(0
■^
'-
J ^1
R3
_
O)
M
en
2
J-rf
_tn
o
n
CN
c^
«
f^
CN
c
r»-
(C
CO
in
(0
CO
CM T-
«
in CN CM T-
CT) Tf
TtCO CJICMCOOCMOI
C
0)
o
cc
CN
IT
CC
CO
CC
p^
r*.
cc
■*f
a
h-
CO CC
t-
CO T-
CJ) CO CN ^
cncno cMcocoincjimi
£3
3
1
00
in
CN
C\
s
s
OC
c
CO
in
c^
OC
cc
ir> Tt
01" cc
Tt
cc
C2
Tt
Tt
5
r- cc
CO" IT
IT
CN
■^
cjir^coo r-TTi^ocD cjiTtinTtcNMi
^' ' cd" in cm" cm" cn cm* co" t-' co* tt ai r^ \
E
"o
E
£
01
^
CN
Tt
CO
t*"
IT
IT
cr
CM
r*.
CM
CN CN tT
in cn CN r-*
CN T-
o>
3
h-
(O
4irf
z
(A
3
g
f
1
c
eo IT
Tf
IT
CD
CN
C\
c
LT
5
(0
00
CD cr
CN
eo CO I-*
con^. CDTtcncocc
CD to N
CT h-
c
0)
C CO
ra ?
en lo
»o ir
iT
CC
CN
rc
CO
CN
CC
CC
c
□C
CI
N
CT
c-
CM
CO Tj
in CO 1^ ^
1^ p-
00 CO r^ Tj
CO
6
1
g
1
0' c\
c
IT
CN
CO
CN
in
3
Tt
cc
in c
in Tt
ir
CV
IT
If
00
00
CJ) CO
CO" IT
CT
IT
IT
a
CNJ f^_ CNI -^
in 1-" TT
rj in -r-^ T- T- o)_ to_ co_ N-_ cD_ r-- co_
T-' 00" f^" 0" CD* CM co" 1--" in T-"
E
I--
IT
ir
Tj
in
h-
CD
c
IT
cC
ir
(C
n
in
in
c^
c
TT
CC
«
CNI T-
CN in in Tt 00 Tt h-
Tj
to Tj
in Tt
TO
1
TO "^
<
^
Cs
fs
TT
C''
p
CN
CM Tj
CO <-
CO c^ 1
o
3
m
Q. trt
0*
p
u
w
s I
c
o
E
ra
Q (rt
»—.
~~"
^■^
"™"
^■^
^^
~
1^
(0
2
» §
o
>,
Q.
D w
"o
r-
CT
CN
n
in
«
IT
CN
<r
h-
Tt
in
c
CM
00
to
ir
cc
CO (J) cc
TT t^
1^
C) CN
t:
00 cr-
s
o
ra
"° 2
fO CN
h-
ai
cr
C7I
CN
h-
h-
z
CO
a
in
cc
a
0:
r--
ec
cc
t:
CT
CM a
CC
<- Tt
in CT
CC
in r-
(A
c
o
0) m
a;
E
fT
<o OC
CN
CN
CO
CC
h-
cc
CN
If
(31
CC
r^
h-
Tt
rr
CM Cs
IT
CD t-^
TT CT
CO cc
Tt
cc
oo_
o
JD
3
00 •*
CC
iT
CO
CO
c
t;
CO
3
CO
f-
CT
Tf
CM
co
0-
ir
co" cc
co" CT
cm" a
r-
CT
cc
V
E
CO 1
E
T
Tf
C
CN
CN
LT
T
CT
cc
■^
CM
^
ifl IT
t:
CT
CO r-
(C
IT
CO
CC
s
m
ra
CO
C
c\
CN
CN
CN
C^
r-
>-
Ol
^
p
CM
CO f^
u-
CT
Tt
00
<})
z
in
■«
3
0)
o
CL
E
TO
cn
(0
in
g
c
-u
h_
(U
3
tn
ra
^
q:
V)
1
3
E
£
C
g
c
\
a
c
a
c
c
a
C
s
Ti
ra
E
C
c
c
c
c
c
CM
in
"c
^
f
c
c
c
u-
C
in
C
c
c
in
1
W
c\
in
M
Si
c
c
c
If
c
in
c
c
c
a
c
in
Si
*•
O
W
7
g
c
tA
CN
CN
s
S
in
M
a
fat
a
1
3
=
3
1
£
M
CM
CM
c-
?
IT
h-
«
tfl
lA
tfl
0)
aj
E
£
3
TT
V
N
n c
01
(1
QJ
a
fl
5
a
T3
"□
"□
c
a
1
5
oi
0)
cii
■a
■0
b
"S
w
W
<
_0
a
■c
■c
■a
■c
■c
■c
■a
■a
C
c
c
c
«
■0
T3
■0
■a
c
c
£
CO
"C
c:
c
c
c
c
c
c
3
3
:
c
C
c
c
3
3
3
«
(fl
c
c
c
c
3
C
c
3
c
c
^
S
3
3
^
I
3
I
3
3
g
0)
■c
c
c
c
c
c
c
a
n
M
TI
m
^
*
c
c
c
c
c
IT
c
ir
c
a
c;
a
in
g
s
g
tu
c
c
If
in
in
c
E
ra
1-
£
c
IT
CN
CN
IT
iT
i^
CN
CM
in
in
CN
CM
CO
a
(^
CM
c
<
<
z
M
Vi
M
M
»i
M
(^
M
fA
M
09
M
*A
tA
M
M
M
z
w
w
V)
tfl
W
tfl
(fl
«
w
«
tc
(/)
z
1
Basic Tables 2003
49
m
CM
o
CO
CO
CO
CD
CO
(O
r-
CD
r^
to
CM
r«4
CM
1
CO
o
CD
r^
f^
CO
OJ
CO
CM
§
o
o
rv.
5
CO
Ol
s
O
CD
s
in
■sf
O
CO
o
CD
Csl
oo
O
CO
CM
r^
CO
a
o
o
s
c
CO
tD_
in
r^_^
CD
o
CO
5
in
co_
■^
CM
O
co_^
o
CO
CO
CM
s
o
CC
co"
<D
iri
(D
ai
cn
co"
■»t
co'
co"
co"
in"
co"
co"
co"
cn"
■^J-"
^
oo
.
in
CN
CM
CM
CO
CD
P^
CJ
CO
CM
CM
CO
CD
r^
n
<
in
r"
^
r
^
"S to
'o
^
1-
o
CM
CO
CO
CO
h-
CD
,
cn
f^
;
^
s
CO
in
CO
CO
(O
r^
t
o
in
CO
in
Q
CM
O)
in
,
^
^
■«*
<n
in
3
(D
00
00
CM
00
o
CM
CO
CM
(O
cn
CO
oo
o
(^
o
in
0)
£
oT
IT
(C
CM
C\
t^
00
r^
in
00
o
r>j
o
cn
CO
CO
cn
CO
CO
in
oo_
o
in
»n
J3
3
Cs
(D
in"
JT
r-."
ctT
«3
co"
ct:
CN
2
in
p"
ui
o"
in"
co"
CnT
b-'
2
c
E
E
£
CN
^
CO
o
CO
CM
Ll-
o
CD
a>
^
CO
CD
CO
in
h-
CO
CO
o
CM
in
o
cn
CNJ
CD
f^
^
o
1
CD
^
^
in
s
oo
CD
^
.^
O
,_
in
■^
Q
C
IT
cn
CO
o
CO
CO
o
s
CC
in
o
in
r^
CO
CD
C^
CO
t-
CD
•^
o
in
CM
CO
o
O)
cn
■^
S"
a>
IT
CD_
•*
■*
•V.
•V.
r*
o
CM
CO
CS
CO
in
CD
CO
CO
n
00
CM
(J)
CO
eg
5
CD_
CO
CD
CO
CO
CM
CM
cr
CC
c\
CO
CJ
co"
co"
in"
o"
o
CO
CD
co"
CO
r-."
■<t
co"
CS
h-"
ai
cm'
^'
co'
s
co'
o
cn"
r^'
co"
cd"
co'
o
CD
in
Cv
en
CM
^
C7)
00
CO
in
^
CO
in
(O
CM
o
■T
CO
O
in
CO
in
CO
in
h-
<
IT
CM
cm
(O
•d-
(O
CM
S
^
'"
T-
'"
^~
CM
CD
•*
CD
CM
^
0)
z 8
*^
CM
_.
CO
CD
CM
CM
CO
s
CO
CD
s
,_
in
o
in
CO
t^
Tj-
CO
CM
CO
1
o
^
,_
f-^
CO
o
CO
CO
in
Y_
CM
o
■*
o>
CO
r—
s
1^
CJi
CO
CO
r»-
in
CC
o
cn
r^
CO
O)
in
CM
CO
CM
CO
o
CO
CC
s
IT
CM
cn
h-
r«-
■*
^
0)
c
pr
^
CO
s
CJ
CS
r^
CM
CO
h-
h-
CO
N.
CD
CO
■t
(C
r«^
TT
"^
o
cv
h-
CD
CO
h-
in
CO
3
XI
IT
CC
CO
O)
CO
■^t"
r-'
CJ)'
r^
o"
CO"
of
CM
ui
co"
'^
o
co"
in"
cd"
f^
o
cd"
cn"
Cn
o
E
3
^
^
CO
■^
CO
CO
-<*■
CO
CO
■"J-
CO
CD
in
in
s
CM
CM
CT)
CM
■^
CO
CD
in
in
o
C
C
z
o
o
00
o
CM
o
CD
CO
in
CM
CO
o
CM
CM
at
in
CO
CM
CD
1
■^
■^
Csl
CM
o
V
CO
(C
CO
r-
o
O
CM
CO
in
(j>
p^
in
Ol
Ol
N to
CO
O
3;
s
oo
p^
CD
h-
S"
CO
o
cv
O)
cs
IT
CT
CO
IT
h-
r-
cn
CO
CD
T
h-
0)
E
cr
C£
(O
c\
CM
■^
in"
r-
O
CO
ir
in
CM
jr
in
r-
c
CD
1*^
<
-
cs
«
CM
^
oo
^
JT
to
o
u
II
c
(A
"o
o
CC
^
CO
^
cn
TT
CM
r^
CO
CD
CD
CO
CM
.
:
.
,
.
.
3
CO
CO
'^
1
Oi
■^
1
CM
r^
Di
CO
'J
.
t
M
O)
C\
CD
CD
s
(^
CM
c
CD
CO
CM
in
in
CM
"^
CO
CO
^
E
If?
s
oo
O)
CD
OC
C-J
00
■V
CC
t".
cn
cn
CO
CM
CO
CO
TT
CD
o
O
D
e>
C\
h-
in
^
CM
CO
(D
CM
in
in
^
CM
CO
co"
1-
(3
3
z
"S
^-'
M
•
W
*
^
5
t
^^
^^
^^
^^
^■^
w
q:
3
m
o
in
CM
o
CJO
o
CD
in
o
in
CD
in
o>
CO
Ol
r^
CO
o
cv
CM
CD
CO
r^
CO
CO
r^
o
(D
c\
in
r^
CD
o
Ui
O
CO
CO
O)
in
in
OO
s
in
CO
o
^
co
s
o
■^
f^
r--
h-
in
in
C!
*2
3
?"
CO
tT
CO
CN
^
in
CO
CD
CD
o
■^
in
00
o
r\j
cn
O)
CD
00
00
O
CM
o
CM
CO
cn
cn
in
w
O
o
a
c:
CN
in
rs
^
CO
IT
C7>
00
in
o
00
a
Tt
r
r*.
CO
•^
CD
1^
CD
CD
CM
•^
O
h-
CO
CD
^
E
^
CM
m
tT
T]
r*-
^
CTl
O)
CO
cn
in
CO
in
00
cn
CM
^
CN|
O
o
■V
O
o
cn
CD
s
CO
o
^
<
r-
in
CO
CM
r^
r^
CD
CN
in
CM
CO
CO
A
(C
CO
CM
h-
h-
P^
CN
«^
c
a>
CM
O
S
1 i
_N
_c
r/>
o
CO
g
CO
o
r^
CO
CO
CD
r^
cn
G)
in
o
o
o
CD
o
f^
CO
Tj
o
CO
CO
CD
CO
in
O
CO
CO
CO
o
w^
tf)
^
CO
K
CM
In
CD
o
CD
CD
cn
Oi
a
in
T]
CD
c^
3
in
CM
^
o
CO
CD
c
h-
CO
cn
1^
Ol
p-
CD
o
*9
o
>
03
C
3
CO
a
CO
CN
OO
-a-
CO
o-
CO
o
o
cn
in
CO
a
■*
CO
CM
00
CD
CD
CO
cn
h-
CNl
■^
CO
in
p*-
in
m
X)
C^
C"
O)
o
in
00
CO
CO
o
CO
(D
CD
h-
CO
CO
CN
in
CD
CO
04
CO
in
CM
CO
cn
CO
CM
CO
co
o
o"
^
E
£
^
CO
CM
in
CO
5
in
CD
O)
U)
2
in
Oi
CO
CM
2
CO
TT
TT
■^
CO
CO
cn
■*
cn
CO
CM
CM
CM
D
f^
«=
CN
«
z
E
2
iO
en
^
CM
CO
CO
in
^
CM
CM
cn
o
cn
O
■<t
o
o
cn
Ol
cn
^
^
in
in
cn
CO
Cn|
CO
Ol
CM
h-
CM
cn
cn
h-
X
0)
o
lO
CN
in
r^
r
CO
in
"<r
CO
o
in
cn
CM
Jn
o
CO
o
CO
CO
^
CM
CN
f^
-■t
a
CM
00
o
CM
h-
3
C^
^
CO
•a-
C7)
■^
'J-
(D
Oi
cn
ri
CN
CO
|N*
o
CO
■^
CO
■^
?
■<i
^
S
•v
If
CO
CM
Ol
C
■^
CD
CD
« In
"D O
O
O)
cc:
CN
o
CD
a
c
C£
a
3
CD
CD
00
CM
CO
f
CO
o
in
in
CC
■^
o
r^
a
CO
in
y-
E
s
CO
CD
CO
o
CO
in
CM
tT
CO
p^
cn
CO
If
m
o
<0
-*
h-
o
r».
cn
CO
m
in
Ol
CO
cn
<
If
■^
(O
CM
CO
oo
oo
^
o
CO
CO
CM
CN
CO
in
CD
CO
CO
a
CO
CN
CO
CM
"Q
3 ~Z.
r*
c
CN
C\J
CD
^
CO
CO
00
CN
CN
CD
CO
CO
CO
cn"
c
C :9
M
CM
re
,^
i^l
^■^
^■~
^■^
uT
to
oil
2 g
"o
(33
O)
CO
o
in
a>
o
CO
CD
CO
^
CD
t^
in
CM
cn
CD
CO
in
in
CO
CO
in
Ol
CO
00
o
CNl
CD
CD
in
o
c
r
CO
S
CO
CM
CO
CO
tf)
C7)
CM
C£
C^l
CJ)
O
CM
in
CM
cn
cn
CD
CN
s
CC
o
CO
CD
■^
CD
■^
cn
o>
"5
T3
^
E
s
^
■^
t^
■g-
00
If
CM
CO
If
h-
CM
O
CO
CO
(C
-^
CD
CD
CD
CO
o
CO
CM
h-
o
CO
d>
j=i
3
a
r
in
O
o
in
c
CO
O
h-
CD
c^
o
Tf
CD
n
CM
o
CM
cn
in
h-
CD
cn
CD
cn
cn
kT
E
"o
E
ff
04
O)
en
tT
en
a
o
CM
CO
Ol
r-
t
CO
■^
h-
CNJ
CD
o
o
■^
CO
CO
in
CO
CO
CO
rt
CM
m
3
u
CM
■^
CO
CO
in
h-
CM
in
CO
CO
CO
in
1^
CM
O)
-•-'
■a
c
z
■^
CO
(fl
3
IS
c
0)
^,^
__
^^
^__
^^
^^
___
^
3
O
q:
<
S
00
in
h-
Ol
c:i
CM
CM
O
CM
■^
h-
!-*■
o
r-
^
s
CD
K
in
^
CM
in
in
N.
CT
CM
CD
CD
cn
00
o
in
CD
1-
>o
c
h.
in
■q
CM
o
n
5
o
in
CC
CD
CM
<r
in
o
CD
cn
r^
CNi
CD
CM
CM
CD
n
c
Tt
CM
"^
N-
3
o^
M
s
C>
o
s
C3]
CN
a
h-
CO
CN
r^
a-
r^
■*
CO
c
If
CD
in
CN
^
CM
c
o
CD
"^
r^
0)
<u
u
CD
^
r-
CJO
If
a
S
CO
o
CN
s
IT
\r
CD
T]
CO
o
CC
a
^
CC
r-
O
CO
CD
CN
CO
Ol
<j>
E
1^
M
CM
oj
CO
tT
3
a
CC
r-
CC
CC
in
^
CD
fS
a
CD
cn
in
cn
■^
Ol
CO
CD
r^
in
o
nj
<
C
^
■t
f^
CO
o
o
c^
cn
CC
"^T
h-
CD
CD
in
a
■^
CC
00
CD
Tf
O"
CM
Ol
co
o
^
o
o
c
0)
5
'-
^
CM
CM
in
Tt
Ol
00
CO
"-
c
■^
■^
IT
Tf
Ol
CO
cn
in
in"
3
O
E
II
o
>,
"o
a
00
a
CO
CD
cnj
r^
c
in
CM
o
IT
CO
h-
CO
in
s
s
CC
CO
CD
s
'^
cn
2
cn
^
2
c
u
s
CM
C31
in
1^
CN
00
CM
CO
CM
cn
3
CM
CD
O
•«
<c
in
CN
CC
CM
a:
t^
iT
cn
00
CM
S
(A
0)
C
S"
(O
O
CD
O
o
CC
C
h-
ir
CO
c
a
cn
CC
r-
1^
CC
CM
in
CD
CN
O)
CM
■^
in
•V
<^.
o
J3
3
o
(C
CT]
m
co
h-
CO
o
o
CO
in
in
r^
ir
CD
O]
Cni
■<-
^
CD
CO
CC
00
r-
CO
CC
CD
CM
t^
S
0)
E
E
"5
CC
Ol
CM
c
CO
c^
P-.
CO
to
5
CM
CD
CC
a
CM
Oi
<r
cn
o
o
o
c~
CO
CM
CD
CD
00
H
3
c
CM
CM
CO
CO
CC
CD
CM
CM
CO
CO
CC
^
CD
CM
00
tf)
z
■^
n
3
CD
o
V)
Q.
e
(/)
c
o
c
-o
^
v
3
c
c
c
c
c
c:
1
0)
0)
c
a
E
c
C
c
a
g
o
1
a
I
Q.
E
^
^
g
c
C
o
o
o
]
CD
E
§
CN
c
c
a
c
a
o
1
^
IT
c
iT
c
c
o
IT
1
c
tfi
CM
ir
M
2
c
7
■^
c
ir
c
IT
c
o
ir
1
o
a
«
o
0)
i
7
(1
o
o
c
tfi
cs
a
in
M
«
a
a
1
a
1
a
1
j
E
c
£
o
a
c
M
CM
CM
c^
M
M
a
if
a
E
3
■^
<D
D>
c
D C
a
a
a
ai
d
fl
■c
■a
■c
c
c
1 o
a
a
a
OJ
C
a
-TJ
■c
■a
£
w
c
- 1
in
w
a
a
■c
■c
■c
TD
■c
■c
c
c
c
1
in
a
■c
TH
■o
■a
■c
■a
CZ
c
c
ro
4.
"C
c
c
c
C
c
c
3
c
c
:
c
C
c
c
c
c
3
3
o
o
E
c:
c
c
C;
c
3
o
Q
c
c
c
c
c
o
£
::
O
c
3
c
a
3
a
^
3
g
g
o
o
0)
n
•a
c
c
c
c
c
c
□
c
c:
c
TD
a
a
c
c
a
o
a
3
^
c
c
c
c
C
c
o
O
c
c
c
o
a
c
c
o
CI
C
o
o
c
c
o
o
o
o
o
o
o
o
X
n
1=
*
n
c
c
ir
C
ir
c
c
ir
IT
c
a
',
a
1-
3
o
o
If
c
in
a
c
in
n
1=
E
c
ir
C\
c\
c-
ir
h-
CNJ
IT
c\
ir
ir
CM
CM
n
IT
K
CM
in
c
<
z
M
t^
yi
M
M
M
ei^
if
w
M
tfl
M
if
M
M
M
M
z
m
w
w
M
W
M
&3
M
M
w
eg
w
tfl
o
<
z
50
Individual Returns 2003
0)
3
C
'•?
c
o
o
I
0)
E
o
o
_c
M
(A
O
k.
O
•a
0)
w
_3
<
0)
N
(0
E
X
n
■o
C
ra
c
<n
3
■D ^
< £
0) 'a!
o
u
c
(A
^
0)
F
U
^
in
3
JH
O
E
(A
(A
^
C
■n
^
<u
3
♦^
O
q:
<u
m
f-
<
w
J3 .g
« =
I- <
to
"*
CM
CD
CM
CO
CM
r-
CD
O)
h-
CM
■*
f^
1
o>
CN
cn
CO
CD
CN
Ol
CD
CM
CO
CM
CO
CM
CD
CM
CO
in
CO
s
CM
CN
h-
in
CO
in
CO
-a-
CM
in
cn
CD
CO
C^
CO
cv
CO
CT
■^
<J>
CO
in
CM
cr
m
fO
IT
CM
CD
■^
t^
CO
CC
CO
CO
cv
in
CD
CD
CO
in
ID
=9"
00
CM
r\j
CO
CD
in
TT
CO
CD
CD
CD
CM
•
to
CD
in
CT
5
<
Tt
■*
z
_
h.
r^
r--
1
CD
<o
CN
CO
r-
P^
oo
^
■^
T]
1
CM
CO
1
CM
t
in
00
tn
o>
CO
CD
CO
CD
00
%
CO
CD
r-
■^
in
CN
CO
CO
to
in
c
iO
r^
CD
CM
CD
IT
■^
in
in
CO
CM
CM
tf
CD
CN
CD
CO
■^
CO
CD.
3
CO
PT
cv
in
CN
CM
1^
in
1^
Tf
CM
CM
p^
in
CN
•n"
1
i
B
3
z
£
<o
CM
5
00
CO
s
5
CD
CD
h-
?
1^
CO
s
CO
•^
in
CO
CM
CM
s
CO
CO
in
CM
in
m
in
CO
C
CM
CD
CO
tO
"^
in
O)
■^
in
CD
CD
in
in
^
in
HI
3
h-
CM
CD
CD
CD
CD
h-
CC
■*
CO
CO
CM
CO
O)
in
Oi
CD
in
CO
CN
to
CO
r
00
r)
sc
f^
1^
rv
r^
r^
■>3-
in
CO
1^
CN
CM
CD
CO
CO
■^
00
O)
CD
CD
10
E
o>
CM
^
CD
CD
rr
in
00
(^
CD
r^
■<j-
CD
s
in
CN
(O
O)
CM
CO
in
CD
CD
OO
CD
CD
CD
^
CD
p^
CO
n
<
■*j
CNJ
CO
■V
00
CO
r^
r^
■V
CD
CD
h-
^
00
CO
p^
CD
'9
E
r
r
in
*"
z
<o
a>
CM
in
P^
1^
■V
CO
co
r^
in
CO
CM
h*
■V
h-
CO
CO
CD
in
CD
CO
CO
CT)
^3
m
«
O)
CO
CM
CM
"<t
CD
CD
CO
o>
in
O)
in
CM
N-
in
CO
CM
CO
CM
S
CM
in
q3
c
oT
5
CO
cr
CM
CO
CO
If
■^
in
oc
cv
CD
CD
a
00
to
in
P^
c-
p^
m
00
in
XI
CM
a
cc
cr
CC
CI
CD
in
CO
CM
T
CO
0:
"T
CO
r
CO
P*-
to
r^
CV
CO
CM
C
00
E
z
'
§
CM
fsl
CM
CO
CO
O)
^
9
CO
CD
CD
'tJ-
in
(T)
CO
in
CD
tT
S
00
Tj
CD
in
f^
CM
CD
CM
CD
CD
CD
CD
in
t
in
CM
(D
r-
"<t
■*
CO
CO
CM
CO
CM
C'
CM
CM
f^
in
■tj-
CO
CO
CO
CM
CM
CM
CM
CO
in
CD
in
in
s
CN
CD
D
S^
I^
'J-
CD
in
CO
CD
CO
cr
r^
5
CO
cv
p-
in
CO
O)
C
in
CN
CM
C
-■t
to
h-
CM
CN
00
CT
1^
CD
CD
■T
CD
O)
CD
CO
r^
CO
CD
CO
01
00
O)
CO
O)
CM
CC
CD
in
CT
ri
CO
rf
1^
N-
00
r-
CO
CD
s
1^
CM
CD
f^
(M
CO
01
(D
CM
CO
■^
CM
CN
CT
to
•t
<
a
C^
CM
CN
O)
CD
in
CO
in
CM
CM
00
in
in
(N
CD
CM
■^
■^
CM
CO
c
CD
■^
l-_
00
tT
CM
CO
CO
CD
CD
CO
CM
•t
P^
CM
C^
(O
in
CO
1*.
CO
CI
■*
c
z
"o
(M
CM
in
in
CM
CO
CO
in
CN
CM
CO
h-
r^
CD
to
CM
in
■^
CT
CM
f^
o»
Ot
10
in
CO
■<r
h-
CD
CO
Tj
CO
in
CM
CM
CM
■n
CD
■*
CM
to
CM
CM
00
c^
■<
tc
r*.
to
2
0)
c
u-
en
IT
r-
CD
CM
CD
CD
Tt
CD
■^
CD
h-
CD
CO
ai
r^
C
■*
f^
CD
CD
X
■t
■t
s
10
o
J=l
3
CM
en
c\
co
S
C
^
CD
CO
CD
in
00
in
CD
Cv
in
CD
CM
|N-
CO
r^
to
r^
CM
CV
a
f^
CO
CC
CD
■^
CO
CN
•^
Q.
E
^
If)
If)
CC
CO
CD
O)
a
CC
CD
00
■^
CD
■^
co
CM
to
to
CO
in
■^
to
a
■^
CO
3
If
CM
CO
CM
Tt
a
CO
CN,
"^
r*
O
?
Q-
z
w
h-
CO
f^
in
CD
CM
in
■^
CO
CO
00
'J-
CD
K
in
in
r
h-
CC
CM
IT
in in
CO CM
c
^
c
ig-
<D
in
r^
CO
CO
CD
h-
h-
CM
r^
p^
CO
■^
CO
CM
in
h-
CO
CD
oc
CO
in
CO
OT c
in -*
r-
■^
^
3
<5"
O)
(XJ
ir
00
If
r-
C
tT
CO
co
■*
to
in
■^
CD
h-
cn
in
00
CD
TT
cv
CD
CO CD in
CD C
•t
a3
CM
O)
00
c*
in
CD
CD
CO
h-
^
CO
Tf
CM
a
r-
CM
CO
i^
CO
IT
CD
CD
■^
1^
CM CC
00' Tt
CC
c
E
(^
m
CD
CD
r^
to
S
CO
CO
c
r
in
^
CM
r
I^
S
If!
CM
IT
CD
CO
CO
CO
CO IT
CT) 1^
CT) C'
(C
r-
t
<
CD
CO
in
CD
in
■^
00
CO
O)
CO
cn
c
r
in
'tr
in
OC
OC
f--
CD CD r^
CT
1^
CT
1^
CD
Q.
cu
E
C
CO
CO
CM
O)
TT
CD
p^
CD
CM
tfi
CN
cm' c
■r-
CT
c
r-"
n
■<T
r--
^
rsj
CO
CO
CM
^
1^ ■^
(T
8
z
to
n
■^
oo
IT)
CO
r^
1^
CM
CO
CD
in
in
^
s
■^
r^
CO
CM
CO
>f]
r
^
CC
p-
IT
^
c
C
00 T-
3: ^
^ CM N
^
00
CO
^
CO
CO
n
CO
r^
in
in
r
r^
CD
P^
u
CC
f^
<y
cr
P^
<j
C
OC
r^
Tl
CM
a3
E
ii?
m
CO
s
CO
in
r^
CN
c>
CM
in
\h
CD
■V
in
CD
CC
c\
rs
c
h-
P^
CD tT f^
CD ^
CV
00
JD
3
CM
c
cs
■<
in
CM
Tt
I^
CO
f^
in
CO
CD
CO
dh T-
CC
cv
■^
r-
c
r\
CO' r-
CO r-
cm" N
■;
V
E
?
m
If)
U)
Tj
CO
^
CO
in
r^
01
CM
h*
■ij
CN
CM
r>
f
CC
CC
CC
c
CN CD O) C
CM h-
c
3
^
CM
CM
CD
CD
eo
CM
CN CD "<f C
CD T-
£
z
t
^
r>
^
CJ)
h-
CO
CO
in
r-
CM
s
CO
CO
in
0;
CO
T
CV
c^
c
tc
■^
CD CO IT
Tj
■^
in
CD
Tj
CO
p^
CO
CO
CM
s
f^
CM
in
in
CM
CM
CO
OC
CM
CD
CM
r-
CD
P^
■•- t^
in CT
c^
r-
3
?■
r-
CD
■^
ir
r
CO
r^
Tj-
CV
Tf
CM
CO
CO
CM
n
•^
■^
r
CC
OC
CM
f^
CN -<»
00 oc
00 ■^
c^
<M_
CM
(V
a
cn
r-
^
CO
CD
oc
CO
CD
CO
O)
CD
CO
r-
CD
CD
h-
r^
CT
cr
in
CO to CM
0" »-
CT
E
in
Tt
>J
CD
CO
CD
If
r-
r-.
CO
CM
CD
r^
T
in
IT
CO
?
Od
IT
in
tt
in 0-
h- c
'I
<
^
tT
CD
CO
O)
CM
CM
CD
03
i^
01
r-
CM
CO
o-
in
CO
a
■^
co CO r^
CT) r*-
(O
CO
CM
CM
CD
■^
■*
■O
CM
CV
IT
CO Tt
00*
V)
Z
CO
CN
"o
CO
in
CO
f*-
in
'(T
CO
in
S
in
CO
h-
^
r-*
Cs
^
CD
^
CO
^
■^
in 'tf
CM
CM
a
■f to c
CO CNI oc
M
«
it
h~
00
CM
f^
a
h-
in
CD
CD
Tf
CC
CD
CO
CO
CNI CD
CC
to CM
C^
c^
CM GO CT) CT
CD tc
rt
0)
E
CO
r-
(D
f^
CD
in
eo
CM
CN
If
C-
P^
OC
CM
(D
CO ■»*
CT
CM IT
to CC
CT
tr
in r-
C^
00 CN in ^ 1
Id
J3
3
CM
h-
CD
CM
CC
N-
C
c
in
in
r--
ct
CC
CM
n
<
CV
■^
IT
IT
|N*
cc
»-" r< c
cd' 00" in ^1
E
2
^
CJ)
CD
^
O)
01
CJ-
CD
ai
oc
r-
CM
cv
CC
T-
C^
CN
CO in CD T-
Cv
■•-
^
O
3
c5
5
CO
oc
in
CD
CN
C^
co CO in CC
a>
T3
C
TO
z
■^
n"
2
C
0)
ai
CJl
CM
CD
r-
•(t
oc
CO
CM
CO
a
00
CC
CT
c
c
CC
c
CN
in CO CO oc
■^
c
eo -*
c
00
en
CD
in
iD
C\
01
CC
CD
CD
CO
in
p^
cc
CD
c^
CT
tc
CC
CN
cr
in
IT
00 CO to
T
CN
•r-
2
15
3
CM
<•
c
CD
r^
r^
oc
C
c-
CD
IT
CD
■<*■
■*
cv
IT
in
m CM
CC
CC
c^
tc
"^
h-
cv
CD CO
P^
CO
■5
CM
a
c>
cc
c>
Tf
c^
CO
c>
00
CD
IT
<3:
<r
r-
■r-' CC
Tj
c\
r-
CN
P-
CT
h-
CD CD C^
CO ■.-
P-
h-'
h-
E
h«
CNJ
CC
CO
(^
CC
CD
h-
■>:
r
00
■>-
IT
"^
c
C\
f^
CD
CD in to oc
CO tv
U
r^
<
U3
in
c
'<f
If
ir
■^
IT
C
CO
If
h-
C
c
f^
CD
00 ^
tc
cr
c:
<r
cv
h-
in Tt
CO --
rf
CO
E
8
r
cv
CM
in
in
Cv
CM
in
CM
<N CC
in ■-
IT
CO"
(C
'"
in
^
"
1
"o
(C
r^
CD
Tj
f^
CD
CC
r^
ir
CD
Tf
5
3
oc
ir
h-
c:
cv
CC
P*-
00 Tj
■^
CO tr
CT
lA
(C
T"
CC
c^
c
CN
c
«!?
in
Ol
CM
C"
CM
CD
't CM
ir
CC
CC
c
to
cc
CO --
CN h-
3 CM
in
0)
E
ce
CO
n
to
■^
CN
c
1^
(^
h-
CD
r^
CC
CC
in
00 c:
p^
TJ
c^
n
■c
IT
CT
<r
h-
<r
CC
a
n
3
CM
in
CD
CO
cs
CD
1^
CD
P-
in
TT
ct
01
c
oc
C^
CO
CM
<D T-
CC
c:
p^
IT
CC
oc
CM
cv
f^
CT)" »-
CO CT
CT
2"
E
"S
CM
CM
cc
oc
CO
CC
tt
h-
CM
cc
h-
OC
h-
rs
00
-^
c^
CC
cr
r*-
C
<r
to to
p^
•<)■
CO
3
r
CN
m
CO
cv
CM
■^
■^
CC
in
CO
■^
•^
cc
in r-
C^
z
IT
-*'
"'
-a
0)
a
E
g
\
I
§
^
^
^
^
c
c
c
7
I
\
c
a
c
c
c
0-
1/
2
7
,c
c
£
ro
It
c
IT
o
c
c
IT
w
w
w
M
3
in
C
in
ir
c
IT
(A
(1
c
CM
CN
CO
IT
N
kf
M
M
'r
c;
CM
CM
to
■^
in
b<
M
fA
C
c
7
c
c
c
F) a
m
a
M
C
a
■a
a
■a
a
1
a
3
1
3
E
c
D C
M
iA
ai
ai
a
w
a
W
U
a
a
a
e
b
3
£
to
<
ir
a
a
TD
■c
■D
■c
■c
■c
■D
c
c
c
■J
a
■a
■a
-D
■□
■D
tj
TD
■c
C
C
■c
C
c
c
c
c
c
C
3
c
(/
■c
c
c
C
c
C
c
c
c
3
3
0»
S
c
3
c
3
t::
a
CI!
8
g
g
c
c
£
c
3
3
3
c
g
b
- -c
c
a
a
c
cz
J
a
ra
3
c
c
1
c
C3
a
a
K
1
n;
iT
c
If
c
c
c
in
c
in
a
c
c
1
r
t
3
in
in
in
C
c
c
ra
c
IT
CN
CN
a
ir
r^
CM
If
in
CM
CM
CO
a
in
CM
in
c
Z
M
M
tfl
^
t/i
M
M
M
m
w
if
fa<
M
M
M
M
t/3
z
M
M
M
t/3
M
C/3
C/3
M
M
Vi
fefl
(fl
crt
<
H
z
1
Basic Tables 2003
51
M
C
s
o
CO
r^
Tj-
CD
o
CO
o
OJ
en
en
CO
o
o
OJ
N-
in
CO
CD
in
en
CN
CO
CO
00
:3
I
n!
e3)
o
CD
CD
CO
en
CO
o
CN
CO
Ol
OJ
CD
^
CM
in
O
CM
en
r-
■^
r-
"tJ-
CO
to
OJ
p.
c
cc
N-
oi
i^_
•ti-
CO
CO
Si
(D
°l
T-_
cc
(--_
CO
CD
co_
CC
en
o_
00
tD
■<t
l^_
r-
co_
■<J-
£0_
■<r
I^
CO
CO
o
■*
GC
CD
cc
Tj-
s
o
cc
co'
CD
CN
cm"
r--
OZ
o
rvT
CO
"<f
c
■^
co"
csi
co'
co'
cd'
in"
en"
co"
to"
E
<
u
CN
OJ
CM
CN
CO
r-.
o
CO
en
00
Ol
CM
h^
CM
T
CN
CO
T
to
r-w
OJ
CD
CM
CO
CO
s
OJ
CO
CN
•V.
co_
CD_
CD
r^
o
o
CM
00
OJ
o
c^
CD_
CD
Ol
r»
cm"
oo"
cn"
CD
00*
en
IT
CM
r-"
cd'
to
f^'
in
0)
a>
'"
CM
o
_J^
CM
"
^
CD
h-
o
C3>
^
o
00
in
N-
Ol
o
CO
in
cn
OJ
in
o
CD
CO
CD
00
t^
o
r^
ID
CN
r^
CD
CO
s
CD
CO
O
o
o
to
•!j-
CM
OJ
^
CM
O)
CO
CD
en
CO
CN
Ol
CM
en
CO
CO
CD
CO
cn
ao
CO
oo
00
■^
w
CD
c
en
o
■*
Oi
o
r^
o
oo
CM
CD
CO
r-
CO
o
er
CN
o
CO
CO
00
r>~
o
CD
CD
CO
en
CO
OJ
CD
Tt
ffl
n
3
(T
CT
CD
c.
o
CM
r^
CD
CT
o
o
CO
■^
CD
CO
CM
IT
en
en
■^
o
-a-
CO
1--"
h-"
o
co"
oj"
0)
E
2
r>.
cr
Tj-
to
r^
en
CO
O
CO
in
to
CM
in
a:
Ol
CO
o
O
CO
en
cn
1
o»
CM
00
o
OC
er
en
cr
CM
•^
CM
a>
h-
'a-
■^
CO
CM
z
o
^~
T-
*"
OJ
'^
^
c
""
CN
i
Ol
Ol
CO
o
Tj-
CD
CM
CD
in
in
h-
CO
o
o
CO
in
1^
1^
-*
o
O)
kD
in
lO
in
Ol
■^
o
o
CM
in
in
"to
o
a
CO
CD
o
t^
r*-
o
^
CO
1^
CO
t31
CD
en
f^
co
Ol
CM
CO
in
CM
CD
in
CO
Ol
"^
o
cn
»o
3
o"
o
CD
r-
CO
CO
s
-3-
■■a-
Ol
"<t
CO
00
h-
■f
■^
o>
r.
CD
CN
o
OJ
CD
CD
CD
N-
Ol
IT.
r-
CD
0)_
■^
CD
CD
in
o
en
in
^
cc
S
CD
o
o
o
^
O)
h-
in
in
in
CD
1^
00
CD
Ol
in
in
r^
o
CO*
«
CO
CO
00
CO
CO
CO
CD
CM
CO
Ol
Ol
^
o
en
CO
at
t^
Tj-
to
1^
cn
CO
cn
CM
Ol
o
in
h-
in
in
<
o
00
M-
<j)
O
'^r
t^
P^
Tt
CD
CM
CO
CO
CM
<£
o
^
co
t^
o
o
a
o
o
Ol
CO
r-
eo
^
CN
IT
CT
Tt
CC
in
r--
I^
OJ
en
Oi
in
cn
c^
Tf
CD
o
1^
o
in
■<f
"ro
w
■r-
CM
CM
CO
CM
OJ
t^
"
CN
CM
CO
CM
CM
CO
?
^
N
(D
CD
en
CM
o
CM
o
CJ)
o
en
1^
CM
r-
in
o
CD
f^
CO
CD
CD
■*
to
■^
Oi
CD
CO
CO
CD
CO
CD
»
c
ti-
O
h-
C3)
in
OC
CM
CD
Ol
CD
CD
in
CO
CM
(O
r^
o
CM
cn
CM
en
r-
r>-
CO
N.
CO
CO
CO
T
^
OJ
ST
S
ir
N-
o
a
OC
f^
o
CO
■^
O)
r-
cr
CM
ir
O
CO
CO
O)
00
o
o
in
CD
o
CO
N.
CO
CN
CO
■?r
00
n
3
CO
c
CD
in
Tf
r^
tc
CO
en
CO
r^
CD
CO
o
o
CO
■a-
CD
CO
CM
er
en
in
to
in
en
oo
■<r
CO
r^
N.
o
CO
CSJ
tT
E
3
B
(N
CD
r—
Tf
CO
en
CD
en
en
co
O
CO
en
O)
cn
00
CM
■<r
CO
en
CO
o
o
CO
en
CO
o
■^
r-
CO
en
o
o
00
IT
en
CO
OJ
p"-
•^
CD
cn
en
1^
■■a-
T
CO
OJ
TT
z
-'J
'^
^
*"
'"
CSJ
^
^
^
"
^
CM
^
^
oT
a>
CO
in
CD
CO
CO
CO
en
CD
o
Ol
s
;
CO
CD
■^
in
■<T
-^
C31
o
cn
CN
CD
CM
(O
r«.
CM
c
■J
o
CO
CO
00
in
in
CM
t^
o>
CO
CM
^
CM
o
CO
cn
CD
CD
a>
CM
CO
CM
00
00
3
S"
oo
CD
CD
en
ID
r^
cn
r^
o
o
o
TT
OJ
Ol
Ol
o
o
Ol
CD
cr
cc
o
CO
o
oo
h-
c»
en
IT
r^
Oi
c.
o
1^
CD
en
CO
en
CD
s
CD
Ol
o
OJ
en
CO
CO
CO
in
CD
co-
E
o
Ol
to
r*-
tD
o
CO
(^
CD
o
OJ
CO
rr
OJ
TT
o
O)
f^
h-
o
cr
^
in
"^ £
<
o
CM
T
CO
to
O)
CO
CO
CD
o
r^
CO
cr
CO
o
CM
CO
"<r
CD
•^
r^
CO
<D
0) o
II
Q. 0)
5 S
5
CM
■*
Tj-
CO
CO
in
■^
'^
CO
CNJ
ff
OJ
CM
CN
CN
■T
CO
N-
CM
o
CM
*©
o
o
O)
^
CD
1^
1^
CO
Tf
CD
rr
CM
in
en
CO
*
,
•
.
CO
cn
f^
en
CO
^
in
O
o
to
CO
Ol
^
r^
00
.
■«t
en
CO
CO
CD
CM
OO
I^
oo
O
rr
OJ
in
o
en
o
to
CO
r^
o
CO
-a-
cn
O
h-
en
■*a
<o
0)
E
iC
r
CO
O)
■^
(^
h*
r--
in
r^
CD
CO
■^
r^
CSJ
■^
CD
00
a
CD
CD
CD
ID
J3
m
If
cc
CN
o
ef
Tf
r^
o
en
CD
o
CD
c
CO
C£
CO
O
c
CO
o
UD
V
1
£
to
r
O)
CO
TiJ
CO
CM
1^
in
a
CO
o
CM
in
CD
CM
N-
in
CO
o
CM
tt
en
oo
o
CD
CD
CD
in
a
tT
CD
en
in
CD
CO
CD
in
^
c
■^
'^
^
i-
<o
"
co'
m
CO
o
CO
to
CO
o>
in
00
CM
Tj-
o
CO
CO
CO
CO
cn
CO
r-
CO
■<3-
en
CD
O
r^
CD
CO
■£
O)
in
t]
r-
CO
Tf
en
CO
en
cn
CO
CO
o
o
f^
in
r-
cn
CO
h-
CM
CD
Ol
o
■^
CO
en
CM
o
3
<v
s
cc
CN
CO
en
p^
o
er
CD
ir
in
o
CO
Ol
00
00
o
h-
CO
OJ
S
s
o
in
Ol
h-
■^
O
in
CM
5
CO
r
C3J
CO
tD
00
CO
ir
CO
CO
CM
O
o
Tt
in
OJ
ID
c
o
o
■fl
CO
O
CO
OD
1^
h-
Tf
't
in
cn
CM
S
Oi
<«
s
in
ay
Tf
s
N.
O
CO
CO
CO
CO
O
■^
o
CM
CO
o
CO
CO
I^
Ol
CO
Ol
"tj
s
in
O
CO
o
00
■^
in
CO
5
o
CM
in
en
h-
T
in
CM
OJ
en
"^
o
"tt
"tJ-
in
r-
in
o
Tj-
Ol
o
CM
nT
o
'^
in
c5
o
!>..
CO
r^
o
o
f--
CM
CD
CO
CD
CM
CD
CO
CD
cn
CM
cn
(O
o
CO
o
"<}■
CD
CD
CO
CD
cc
en
CD
■^
CD
Ol
Ol
CO
CM
CM
O)
s
en
in
r*-
oi
in
CD
o
en
h-
CO
h-
CM
CO
CO
in
CD
CO
CO
CO
c
CO
CD
rt
00
o
CO
"o
o
E
i/T
o
r--
c
O)
h-
CO
CM
CM
CO
r^
CO
CD
OJ
CM
o
■^
cn
CM
c
■<r
Ol
O
CD
h-
CM
CD
OC
r-
cn
<n
•^
o
"O
J3
3
CO
IT
Gi
c
CD
O)
en
Oi
CD
en
r
CD
Tj
O
cn
CM
a
en
CO
cn
h-
ir
in
CD
CO
-*
o
O)
en
*o
o
tn
E
£
O
■*
CD
CO
a>
r-
■^
c
en
'tr
-tr
r-
CO
CD
•V
?
■*
■^
CO
•V
'"
CM
oi
OJ
^
f
c
to
E
CD
Li-
o
I
tr
Tf
o
CO
en
CO
^
00
Ol
o
r--
,
en
CD
h-
CO
CM
,_
OI
TT
in
s
S
CO
CD
CO
CO
OJ
o
^
.
^
in
CM
c
o
o
en
en
00
Ol
CD
c*
en
in
cn
CD
o
CO
(£
o
CO
03
o
CM
in
CO
a
-■r
o
o
3
Tj-
It
Tt
r^
a
CM
Oi
cn
ir
c
c
s
Ol
OC
CM
rf
o
u
CM
in
CO
r\j
CO
CD
CO
en
n
00
h-
0)_
^
o
CO
o
h-
cc
h-
CO
Ol
CN
00
a
er
a
cc
en
o
CM
er
cn
CM
CM
-"J
in
■<?
en
IT
o
in
en
o
in
o"
E
h-
co
c\
CM
CM
CO
CNI
CD
CO
CO
CO
CO
^
CD
rl-
CO
cn
en
cn
en
en
CM
CM
CM
c^
h-
cn
"^
CM
2i
ro
<
■^
CM
CM
CO
CO
CO
CM
r^
h-
CO
h-
CO
CO
in
CD
CSJ
r-
CO
CM
eo_
c
E
CD
0)
E
8
c
r-
'"
^
in
"
"'
"o
Oi
CD
^
T-
o
r^
r»^
^
Ol
CM
en
CD
OJ
in
r-
cc
CM
i^
a
■^
O
'S
CO
^
OJ
CD
"^
cc
c:
o
■^
.
Ol
CT
O)
0)
c
tn
o
CD
CO
C7I
tT
CD
CM
in
OJ
o
T]
in
OJ
c
Tj-
r-
CO
CD
CO
o
OJ
CD
Ol
CD cc
•^
CD
^
OJ
E
to"
a
CD
CO
O
CO
r-
in
o
cn
in
■C'
5
■<t
(D
CO
TT
(0
CO
cc
I--
en
CM
o
CO C
cc
■c
IT
co_
o
JH
3
CO
C\
u:
CD
o
CO
in
o
cn
CM
CD
^
in
CSJ
00
OJ
er
O]
c
r-
CD
in* CN
CM
en
CM
CO-
E
E
3
£
:::.
a
■^
"^
"^
^
CO
cn
CD
CD
■^
jr
fi
CM
■^
•t
en ■«-
■^
jf
CM
!
Z
E
tn
c
o
1
^
g
CO
o
o
o
o
en
1
E
a
c
o
c
o
a
o
C
o
g
1
O
O
en
a
o
o
c
c
c
G
C
c
a
a
o
c
o
o
c
^
§
CD
<D
5
Id
E
8
c
o
o
o
o
o
o
c
c
c
a
o
a
c
o
a
c
o
CD
o
o
o
^
CD
o
c:
o
a
a
o
CM
IT
a
7
c
a
a
o
c:
a
c
c
c
i
•<
ra
c
If
o
en
a
a
o
en
c
o
1/
tfl
w
M
M
c
2
o
er
IT
c
ir
c
CM
en
(A
"o
w
CI
a
CM
CM
CO
T"
in
h-
M
t/i
M
a
a
c
D
E
I
c:
o,
IT
h-
if}
fa^
W
C
c
M
V
M
tfi
w
M
M
ffi
M
M
ff
w
M
E
0)
O
5
M
a
oi
oi
c
3
c
c
C
a
V
M
QJ
QJ
tu
3
(U
N
Dl
G
01
a
m
d
a
a
a
oi
■c
■c
"□
a
a
a
a
Q]
01
a
a
a
T3
T3
■a
c
£
w
<
. a
If
a
a
-a
■c
■D
■a
■□
TD
■a
■c
c
c
c
E
Y
tf
a
■u
■c
■c
T3
TJ
■c
■c
■c
C
C
c
(D
"C
c
c
C
c
c
C
c
c
3
:
tc
■□
c
c
c
C
c
c
c
c
3
3
£
V
c
c
3
3
a
3
O
o
3
O
3
O
o
o
i
g
o
a
c
3
3
3
c
3
a
C:
O
o
o
O
o
g
5
£
- -c
a
a
o
o
a
a
CD
o
o
a
c
C
o
a
n
■c
c
c:
o
O
o
o
a
fl)
3
*
1
c
c
ir
c
c:
IT
o
o
o
o
o
o
IT
1
o
o
o
en
c
c
c:
o
o
1
g
c
er
c:
ef
o
c
c
c:
c
er
1
g
a
c
C
iT
CM
CM
CO
a
en
r--
o
IT
c
in
CN
CM
CO
"^
iT
c
1.
z
w
M
M
M
M
M
«
w
M
(A
y
&
(/3
M
fa>3
yi
M
z
tfl
«
M
«
tfl
W
«
«
M
M
W
tc
tfl
m
o
<
z
52
Individual Returns 2003
^_ m
r^
CM
o
CM
1
in
CO
r^
s
CD
CO
CD
TT
CO
r^
O
O
CJ)
in
CO
cn
in
cn
■*
in
to
in
3
if)
t>»
r-
s
-*
C31
CO
o
CO
1
CJ)
CO
CO
o
in
CD
in
CO
o
O)
CD
CD
r*
CO
CO
in
5
oo
CO
CO
V)
3
S
S
S.
tH
«i
in
CM
o
CT
fv.
O)
CO
oo
■»!■_
■^
cn
^.
o
CN
o
CN
r--
cs
f^
o
c
i
o
tfi
cnI
o
ID
co"
csi
oo'
co"
CO
cn
CM
3
co"
cm'
CJ)
a
cji
co"
a
o
CN
oo
o
cd"
in
tT
o
o
cd'
3
E
r>.
;d
in
CM
CO
CO
CO
UD
5
h-
CD
l»^
o
s
t^
in
CD
O)
in
CM
CD
CM
CD
■^
■^
in
CM
r^
3
r^
CM
<
»o
CO
CN
Ol
00
o>
CO
CO
CO
o_
^
CD
CO
CM
to
■^
en
CM
CN
Cm
CN
co
IT
fg
N."
cm"
cm"
cm'
cm'
cn
in
in
c:
CC
Cn
ro"
^"
■<r"
in"
o"
00
CM
co"
CM
to"
5
2
o
03
*"
t^
"
"^
^
m
00
n
^
CO
o
o
in
00
CJJ
in
in
CO
CM
o
CO
in
CO
■^f
in
CD
CD
CM
o
•^
o
in
en
CO
CnJ
en
in
3
00
CD
a>
00
<o
O)
^
CO
r^
O)
CO
CM
CO
CM
CM
in
CJ)
CM
CO
CO
cn
•^
en
in
N-
in
2
E
3
fo"
in
CO
CM
CD
O
f^
in
f
r-
CO
cn
CJ)
r^
h-
IT
CN
-*
■^
CC
iT
CM
"0-
O
CM
in
o
r-
CO
^
00
CM
CD
o
(0_
in
<N
in
O
cm'
■<r'
oo"
00
CNJ
CO
CN
CO
cm"
r^
in
CO
CO
>o
CN
in
5
CO
CM
CD
CD
CD
CM
CO
in
CO
3
£
OO
r)
(ji
r^
CD
Tj-
O)
CO
■■J-
?
CM
■^
CM
r-
CO
CO
00
CO
h-
CO
CN
CJ)
n
M
CO_
f.
r^_
o
00
■V
CO
o
CM
r^
O)
IT
in
-«»
CD
z
o"
to
*"
cm'
cm"
*"
^*
*"
ro'
cm'
in
fO'
CO
cm"
C4
_^
CM
CM
in
CO
CO
00*
^
in
n
CO
in
CD
CO
5
o
CD
CO
CM
o
V
r^
o
o
CN
in
CM
oo
CJ)
O
CM
S
in
r*.
CJ)
eg
c
(D
^
o
in
in
in
CM
O)
CO
CJ)
fi
CC
5
o
CM
CJ)
CO
CO
CO
CO
CJ)
CD
O)
O)
CD
o
o
O)
CN
s
?
o
in
o
00
oo_
CD
CD
in
o
O)
CO
CO
^
^
5
cn
If
CJ)
m
CO
r^
CO
CO
O)
CO
'^
CM
o
If
CJ)
o_
IT)
oi
UD
(^
cci
oi
h*'
CM
cn
o
CO
r^
^
CO
in
h-"
rt
in
CO
CN
o
CO
c<
rr
Cn
r^
en
eg"
a>
^
O)
^
r«-
CJ)
o
s
CO
cr
cn
5
CM
o
h*
CD
CM
^
CM
o
Tj-
CO
CO
o
o
O)
CO
CO
in
CO
o
c
<
CM
CO
CO
CO
CD
ir
CO
CO
CJ)
in
o
c
CM
CM
in
oo
cn
CO
CO
o
■*
CO
Oi"
CM
■^
cn
CM
^
CM
r^
"
"
CO
CM
^
■V
eg"
en
c
E
"5
h«
o
CO
p^
CM
CM
CO
c*)
CD
^
in
r*
O)
CJ)
c^
(D
1^
h-
o
CO
CO
cn
in
h*
O
h-
CO
h-
r^
r«-
CO
r^
to
^
o
?
O
o
in
cv
h-
in
00
5
oo
c
m
r^
r»
TT
CO
CM
■^
CO
CO
eg
CO
in
T^
a3
E
a\
N-
■^
"d"
CO
CD
CM
a;
a
CC
N.
CD
cr>
CM
tf
o>
CD
CM
?
"^
CM
o
(C
■V
c
t\
^
3
in
O)
CT
o"
CJ>
CO"
00
CO
CJ)
CO
CJ)
co"
CO
CJ)
CM
OC
1^
in
O)
If
■vr
O
CN
CJ)
CO
CJ)
CO
£
?
n
CO
r*
CO
00
r«-
iT
CD
CJ)
CM
o
in
oo
CO
-^
in
in
Tj-
CO
CJ)
CM
CJ)
in
lO
D
IT
CM
CM
CM
p.
CJ
CM
eg
Z
■^
^
r^
xj
in
O
in
tn
CO
cn
cn
CM
CJ)
O)
o
o
CD
r--
CO
CM
in
1*-
r^
O
o
CO
00
ro
o
h.
r^
cs
o
CO
in
CO
CM
CM
O)
CO
3
CO
O
CO
in
00
in
o
in
in
cn
u^
CO
Tf
o
CM
CO
in
r^
CO
r«-
3
o
r-
Osj
CC
CO
r-
OO
00
T
f^
o
■*
in
CO
CN
CO
CM
OC
CM
in
CO
IS
ir
o
CO
CO
f^
O
O)
■^
<D_
O
in
«f
CO
o
in
CM
Tf
CN
CN
O
CM
r^
CM
in
CM
o
CM
s
CO
CO
-*
3
1^
CO
CO
CO
CO
CM
in
CM
o
o
t^
CM
CM
in
in
Oi
r^
o
in
CO
IT
CJ)
o
o
CO
CO
o
CO
•V
3
o
n
CM
CO
O)
CJ)
in
in
in
CO
o
(^
cr
h-
CO
CM
CNJ
CM
CM
CO
■^
Tt
CO
in
CO
CM
CM
CM
tf)
cr
ro
CO
h-
in
CO
co_
f
2
CN
(D
r^
to
in
*"
in
"o
(0
O)
eg
r-
tn
CO
(J)
CO
cn
o>
o
(D
Tf
O)
CO
■V
h-
CO
CO
CM
en
o
CO
o
r».
h-
CO
f^
CO
CM
o>
z
tf)
h-
o
r-
Csl
CO
CO
TT
CO
CC
CO
h-
CM
CM
CO
tt
^
CO
cn
o
r^
00
in
in
T
CO
C
oT
o
00
o
S
V
If
OC
■<r
't
O
h-
■<f
CC
IT
CM
CJ)
CO
£
o
CM
Oi
o
h-
CO
CO
TT
o
CM
5
a
CO
CM
(M
3
■*
f>
5
IT
o>
^
ec
IT.
o
o
o
CO
CO
eg
h-
^
1-
CO
cn
CO
CD
o
CO
fN.
o
CO
CM
CM
t
^
<D
^
CM
CM
CO
CM
CM
fN
CM
CM
3
z
r*.
n
in
o>
in
r-
^
s
CM
CO
o
in
in
cn
CO
in
O
CO
O
CO
eg
CO
1
1
CO
CM
CO
CO
CM
CN
■^
in
O
t-
f-
in
r«-
OT
r*
^
in
CJ)
CO
in
O)
tT
in
a
r^
in
cn
O)
CD
CM
CO
o
"d
cn
CO
N.
in
00
3
£"
r^
O)
in
O)
■^
r».
O
CO
CO
CJ)
CO
f^
O)
CO
CO
in
CO
c
CO
CM
cn
s
CO
s
m
CO
O
<*
f«-
s
CD
f^
m
C£
CO
CM
CO
CO
CN
in
CO
O)
CO
in
^
CN
CO
CD
'd
CO
CO
CO
CJ)
CJ]
CN
CD
■V
CM
\r>
CO
o
o
^
^
If
CO
Tf
o
in
CO
CO
o
CM
CO
o
CO
CM
■"T
o
CO
•V
CO
2*
h-
in
CM
r^
CM
CN
CC
CM
Tf
o>
1
5
(D
en
r
«
z
3
o>
s
^
^
o
^
CO
<3i
^
CD
00
CM
CM
■^
Tj
CO
in
Ol
1
1
CN
CO
a
h-
h-
in
a
g
CO
t:
T»
r
C\
CO
in
CM
c
l»^
CM
in
CO
If
c
If
h-
1^
CD
in
en
OC
CN
c>
CM
CO
C
■^
'^
CD
Ol
OC
CD
00
r
c*
N.
CO
~ c
co
CM
c
cn
■^
C£
c
C>
c
o
X]
3
■^
c
CN
CO
^
■*
<j>
■^
<3i
Tf
r*.
CM
h-
'S
C
in
09
•<t
CN
CC
r^
in
N.
■<J
c^
in
Tf
E
o>
CN
CM
CO
CM
f
CM
CO CN
U)
0)
3
(M
E
s
=
z
\
ID
o
CO
^
f_
an
OO
f^
in
CO
h-
CD
o
r^
Tf
P^
in
o
in
^
O
^
CN
CD
in
■^
CO
a
r^
V-
CO
(O
c
D
o
^
o
ir
s
O
CO
CD
CD
c>
CM
3
■>t
Ol
o
h-
O)
in
o
•a
c
ot
h-
00
r-
a
00
CO
3
£"
O
CN
CM
r-
r»-
o
If
O
■^
o
r-
CM
ro
CJ3
^
e*
Tf
o
C"
CO
CO
en
c
O
c
h*
O
M-
h-
CO
Oi
00
CN
en
in
co
OC
CO
in
CO
CO
co
O
00
CO
r-
tf
CO
■^
CO
■^
c
o
CN
CO
CM
CO in Cm
?
E
o
o
CO
CM
o
CO
in
CO
CD
r^
CD
r^
Tj
in
CO
CO
tf
cr
CM
C!
CO
CC
IT
^
cn
CO
■^
r-
2
<
o
^
c-
h-
CO
r»-
r^
CM
■V
CM
in
Oi
CO
CO
CD
00
CM
CO
T
^
in
c-
o
00
n
Cm
■r-
in
Tf
so
0)
oc
n
CM
^
^
^
CM
CM
TJ
1
Tf
e>
CM
CN
"o
M
f*.
^
CM
,_
^
O)
f«-
r^
r».
in
,_
o
cn
in
cn
Ol
CC
^
CO
cr
CM
O
CN
^
Tl
CN
CM
CO -«J
a
o
o
■n
^
CM
CM
CO
o
CM
CO
r«.
CO
CO
CO
o
in
T]
CO
CM
r-
1^
f^
CN
CC
IT
c
CC
cn CJl
V
E
in
■^
Oi
a
CO
r-
■V
C£
■^
o
cn
O
CN
00
CO
r-
c
T
CO
c
CO
c^
o
CC
'J
c-
c-
h-
■d
CO ■^
r-
n
3
"*
<•
CO
(J)
in
s
a
c
CJ
If
CM
CO
a
If
r*.
CO
CN
CO
CC
c^
c
n
IT
r-
fv
o
CJ) N
cr
c
oT
E
ff
[«*
CO
(D
CJl
in
c>
o
It
CO
in
K
CO
CN
IT
r-
C
c
a
CO CO IT
Tf
CO
3
?
CM
CM
CM
CM
-*
■^
CT
h-
r^
C\
r
•^
cr
pv
h-
CM
z
in
■^
""
(C
o
O
CO
o
CO
O
00
in
o
iT
in
CO
CM
CO
.
1
r>.
IT
CO
CO ^
IT
3
f^
■^
T^
1^
I
„
c
o
CO
r
en
i-~.
CM
o
en
o
in
5
CO
CN
CO
?
CO
r^
Tt
C^
c
cr
■^
CM
in
3
^
't
in
h-
r-
OC
o
o
If
C
CD
c
h-
M
f*-
U
c
cn
CC
r-
cr
CC
IT
CC
OJ
*-
CO o> a
00
o
■^
u
C\
CN
h-
in
cn
n
CO
OC
in
c
it
CC
r-
c
^
c
Cs
CC
in
CC
O TT
00
CD
CM
h-
Cn
'W
o
5
■o g
—
E
h-
Ol
^
co
Gl
o
o
CM
CN
3
CO
00
CO
TT
CO
CM
ir
IV.
h-
CM
er
o
CN
Cm
00
<
o
CM
CO
CO
CM
CD
^
-■J
■^
CO
r
!
CO c^
iT
C^
CM
00
IT
•d
CO
OO
E =
If
en
(N
■^
1^
T-
h-"
0) X
CJ) Q)
"o
<n
o
CD
in
^
CO
cn
CO
CO
C
O
c
00
a
in
o
o-
CD
^
.
1
CQ
Cs
CO
r-
CN
CT
^
C^J
r-.
IP '^
in
a
2
a
S
in
ri
in
3
3
f^
Cn
CD
h-
^
00
c^
CD
Ol
r^
C^
in
cc
en c-
CN
T-
CM CC
fv
o»
U- Q
&
E
(O
CN
OO
en
c
CO
c
CO
c^
c
o
^
a
o
CJ
CJl
in GO CN
o
CO
h-
CM CC
CN
CO
*
J3
3
'a-
u
n
If
Tf
o
c
^
c
CC
^
^
CC
■^
tfi
Cm
CN
IT
Tt
h-
in
c
TT
CC
^
CM
2
E
3
z
ff
00
in
CN
c^
r
CN
CM ■<-
oo
o
a
c
a
c
a
a
c
c
ll
a
O
o
c
o
c
c
1
a
o
\
c
o
C
a
c
§
1
o
o
7
tl
c
i
Cn
c
c
a
a
c
a
o
o
2
g
c
CN
IT
a
Ti
c:
a
c
o
o
o
c:
c
4
If
o
tr
c
o
c::
IT
tfl
tfl
tfl
w
i
«
IT
O
IT
c
c
o
in
a
CM
in
CO
o S
0) o
c
CN
c\
C"
^
in
r^
M
M
M
C
3
1
a
c
CM
CN
CO
"^
in
(A
M
M
O
c
7
8
t^
M
M
M
M
w
tA
M
c
c
s
c
M
tfl
M
tfl
«
w
tfl
w
M
Q
a
^
E
3
y O)
c
r) c:
a
oj
a
oi
^
d
a
■c
■c
E
a
D C
a
U
c
a
a
a
a
c
■c
- -o
■o
£
t/3
t
ID
a
"C
T3
"C
■c
■G
■c
■c
TH
c
c
1
«
■c
■a
■c
T]
-o
■o
■o
■o
C
c
c
ID
c
C
c
c
C
c
c
C
c
c
o
o
:
y
■o
c
c
c
C
c
c
c
c
3
3
•
I
c
3
3
3
c
o
a
o
a
2
c
3
3
3
3
3
o
o
o
c
c
o
o
c
o
o
c;
c
c
a
o
t
3
O
o
o
o
£i
"D
o
o
o
a
c
o
a
O
0)
n
>
T)
o
o
o
o
o
(Q
T
C
o
o
o
c
c
o
a
c
c
c
c
c
O
C
o
o
8
n
i
re
U
o
c
IC
o
IT
CD
c
in
c
c
O
o
If
o
in
o
O
o
in
o
c
c
a
in
CM
Cm
CO
IT
r-.
Cn
IT
CN
in
in
CN
CM
CO
s
in
c
Z
m
*fl
M
«
M
M
M
M
M
Vi
M
M
«fl
M
M
M
M
z
M
M
M
M
w
M
w
«
w
w
t/
M
M
5
H
z
1
Basic Tables 2003
53
in
■^ cNr-cpcp ococpvco h-j
«
.
•
O)
lincoco cM"<toicDC3) co;
CD
c
en
TT-^rmin ^-cnmcyco r^"
in
cocMco r^cD-^cMi^ r-.*
h-
3
CD
00
CO T
f r- CO CM TT T
- m CO 1-
»
- ^co ^t CO Tt ^ in
§
(D
oi"
£31 CM CO CO Tt TJ-" C^i T-" CM CJ> in
N." in" co" cd" en" co" co" m" in"
CO
0}
Q
in •* ^ T
- C
r^ CO CO p hr Q
in tt toincocoin
c
<
Tt
CM CM -V
- "<t p
5
CD
Q.
X
0)
C3)
c
C
1
1-
cm'
!"
M
:
■5
5
^
CO
in inincoo f^cocoT-c3i co;
,
.
;
.
,
,
CO
1 CD CD CD
- p^ CO c!i CO r^ •
,
,
,
ift
to
00
-CDcoco mmcMcoo
^ Ui r
^.lnczl^^cn oo*
K
O)
E
in
«
ro_ o_ en (0_ *-_ a\ ■-* in co_ in
K
Oi_ CD Tf CM_ CM_^ CO r-- in -^
-Q
3
CO
PO
cm" 0" co" ■r
- lO f^ O) t^ (£) CD
O) CM oD ai r>~" rvT on" ta
CD
CM
CM"*COCD COCOCMC0C3) f;--
cocM "^j-Tj-or^O) r-
"
CD
1- CM
- JM
CM
in
cn^oco 0)(Nt
- cooo CJ)0300)CO T-r^rOT'
in oDeocoo m en to t
- 1"^ CD CM in on T
r (O
"c
00
CO r^ If
iT-T- CMCOTTCnO CMCnCDCOCO OCOt-OJ eo
CO incDcocn ocmojoo-^s- t-
- CM T- (o rt in
X
3
■^
f^.
in co_ r-._ r-. "<r 00 ^^ oo_ 00 h-_^ co cd_ en *■
*- CO 00 tt to
■^or^co O'^CMOCM cDPOCMcoencD
E
CD
en" in" co" CO 00" in" 0" cm" in" co" cd" cm' co' 0" co" in -r
- CO CD to
h- CO ^ CD cd' 0" ai r^" Tf" CD c^ ri cm" f->" ^ ^
iS
o>
in cocoino -^oincocD cor^^
- CO *•
I-* in CD ^
CO CD in CD T-
- CO "* T
- CD T- CO 1-
- ^
<
r«.
■^ CM r-* en a
3 CO Tf C\J_ h- T-
- r»- CO CD CM ir- -r-
CO
CM CO CO ** co_ »■
- r^ CO CO CD T-
CD
oT
- t- CM CM CO CM
10
- T- CM CM CO CM
tT
c
E
"
3
D.
E
0)
Q
'o
o>
CO incotin cococoinco ooi-
- CO T-
- CD CM in ■r
CD rJ-OJCJlO inOCMCMT
p^ C!) CO n en a»
h-
a> CMOCJT- OJOOJCOCO CMOCOf
- GO T- CD CO CM 00
CD CD CO T-
- CO T-
- in CD CM T
- en
-a
"S
s
CO
CM
■^_^ oo_ CO tt ■^
m 00 CM T-
-h-OQCD f^cor^^* o>
CO in in in co co 00 co en cm h- cm
3
E
^
CO
rf
■* Tt" cd' (7)" CD CO ^ ^ in ■«}■ CO CM f
- h- CM CO --a- CM o»
olottcd cMinoooocM (o y- t^ n
(D
t:
en cocDfT'^ cgr^cpoc?) oocpocsico ■r-r-
CO
CMcococo cococDcoo coinocMr^po
3
tl
CO
- cD_^ "i R, CO r^ CO_ -r
- CM in CD T-
■*
- cott TTTrcnoJO cgincoi-
01
C
10
- T- T-
" '^
-" cm" ^" ^
en
CM 1- •■
in
1
o
o
_^
^
CD Tt OD in -r
r- CM 00 CJ) -r-
-
•"t
r»- icocMO T-inooT-
- ^ T- to
r^
1
c
CO
lO CMCOOOm COOJCOCOCM '"T-^
eo in CD ^ CO »■
-CM ro m
■
3
^
(0_
r--_ 01 C31 in CO CO ^- in CD r^ (j>
5
p CM_ cD_ en CM ^
- T-
CM r-
eM_
«
E
CD
cm" 00" cNj" tt" in co' 00" co" cd' cd" cm" ■*'
5
CM c> CM in 0" Tf co" cm" ^" ■^"
o>
E
01
CD TT'.-enin cooococm'<-
CO r-~
coco^a- cj)incMCDo f^i^
CO
0)
c
CO
<
T- coincMCsi cMCMCMincn <H"^.
■^ CM ^ O) cM_ in
to
o
c
<D~
■^
■ ■^
in
T- y
T-'
o
c
3
XJ
CD
"S
c
.9
w
D
"CJ
TT
(^ en-^r^cM cocncoinr^ coco
ot
CO ICDC3)r«- eOCDN-COCM co tT
tn
(A
2
ii
(0
in
-* r- i?
coin cD^-coincM r^m
r-ocD cottcoocd cocn
a
CD
E
Tj-cDinin cococncMco -^r^
CD_ p P "
- *■
- cn T-
CO CD
0O_
8
E
^
CD
CO CO 1/5 ■<-
cj) CM r* in CO 00
o>
CD in" co' 0" co" r»-" co" co cm" co'
3
»i
CO inTTi-^in coN-CMcoco in»-
m
CO Oi an r^cnr^o^ in t^
o
i
3
z
lO
CO
1- CM T-
*"
- <- CM CO in CO h-
CM
'^
- CO in CO t^
eo
■o
c
0)
3
3
■U
„
s
00 cDincoo moincMr^ ©■^
COt^CO <Ji '^ (O C>l (O
CM 100000 ^cocjjinin cocnini^cooD
(D
c
CO
in T-
oocnr- •^commr^ t-
CO y-
CO c
W
O} 00 CO ^
- CDCMt3> cnesT-cDcno
<
o
0)
3
E
1"
in
eq CO ■»- 00 CD m CN r~ "C in en r^ in cxj 1-
1-* (o in CM* a> 0" 0" Tf" ■r-" to" cd" in co'
CO in CO ■^^ co_ cn_ p CO co h- in co f- 00
* co" 0" CM* *-" co' in CO CD in ro' ^
is
■*-■>- CMCOCOOOC7) r^in-r
jr
- CM i^ r^ en 1^ in t-
to
<
00
r*.
t
CD
c
O
s
X
,9
N
0)
0}
(0
"O
CO
CO r^rooco n-tj-^p^^
CMCDinincM CDCMi^in ^
CD |t-COCO ^OOCDt-O COi-inCMCOOl
ri
CD CM ^- " "
CO CD T)
r- CO CD T-
oocoenr*. i^ttcm*
^
OOCOO) r^COCDCOP CDOOCMCDrMfM
HI
^
CD
<o
CD cncor^co ■^oof^cdcm cm^
T- in •*
CD r^_ in C3> CM CO 1- CD ■<- ^-
- T- in CO CO
E
3
10
h-* in" T-
T- cDcocMcor-w co'tf'inco
^"
co' T-' t3
in (-M in fM fM T-
«-' u-r (W
S
CMcDco cocMCDino oof^in
n
co ■^ in CD ■r-
to en CO 1^ in
in
3
f^
1- CO CO 00 CD in
».
CO CO f^ CD in
CM
(A
z
CO
N
E
a>
^^
^■^
*^
X
CD
OD T-
ot^ coincocoo co-^
CO
CO tcoT-in coin-o-CMCM coco
CO
c
r- oir-cor^ CMr^ocoin oco
CO
CO CM in in Tt T-
CO K- in T-
s
n
CO
00_
o_ 03 ■*!■. ■^. ^. CD CO CM <3i in in
yt_ p ^
co CO CJ) h- CM CO in
s
m
ij-' co" co" r-" co" en 00" in m" ■^" ■^
r-
IC
in 0" f^' T-" en ^
g
cm ■<3'cnTrr\j cocMTj-coh- co'^
r^
oco coinincD'>3- cmt-
CO
c
<
■^ r\J CM CO C£
CD C7) CO CM
h-
T- T-CMif>in01 COCM
<0
•o
s
3
■0
Tf
co'
c
(0
c
(D
tfj
0)
"5
(A
™
_D
CD
■t^
55
£
OTtr^o incMcococo inco
00 ico^-CM ■«3--<*cncMro ■vin
h>
c
0)
O
E
r-
g- cocncoo cMcsiT-toi-
TT CD
CMcn T-T-i^coen cnco
"c
CD
co
&
oi'Tcoo cMr^enTj-cj ■<j-cm
C7) en CD_ CD_ C0_ Tt N- CO CM h-
r-_
E
3
in
co'
CO CM ^-
coin Tf^CDCDh- CMCD
CO
co CO 0' co" tj-" co" in* en in h-"
at
E
"o
^
in
co CO en rr cc
in en Tf h- in
CM ■-
in t- tn Q c^y com
m
C
3
C
at
CO ■ij- Tf in eo ir
O) -^
«
CMCM eOTj-cocom cd-^j-
4^
(A
z
to
in"
^'
'-"
3
f
,^
^
'^ '^ ^
h-CM h-COCOCOCO COCOt-CMCD CMN.I--.
Tj- (D
l-'fCOO CMh-CON-in 13-T-
in in CO
c
c
CO cocjir^o inocoeocM m y-
■^
r- CO ">3- -^t
CO 00 CO
Oi C3J CD ^
en ^ h«. a> co t-
E
3
CD
CO
TT CO CO in ^
incM^-OiOi ^-^nlncooo oco^in oo
CM r^ in ^ (D ^
OCD CMOCMCOCMO)
TO
in
id"
co" co" r^
CO CD IT
§ i s ^
01C05 ocoincMf^ r^ a> -^
CDCDCO COCDOr^T-
3
CO CO rf "q- id" f^' ■*' 0" 0" co' in cm' co" T-'
T-TTo ■^ttcdi^o r^coor^coco
<
CM CO T r--
■>-_ CO a> CM CD ■^
<o
CM CO'^mCMOJ CMCO'^
CO
o
U)
c
(D
0"
1-
1.-
00*
■ X-" T-
" ^
u
c
c
3
1
E
^
^^
■~^
•5
CO
g
s
N
cc
CM ^
CD r»-
CO N
h-
00 in X
CT
g
cc
CO
CO 1 CN
CO O) ■<*
1^ ■r-
CO r»- CD C31 a T-
0)
>;-
£
at
-5; -^ CN
CO C
CD 00 CO CO CM Tf
o-
r--
*- h-
r^
CD h-
r- irt T-
OOr^ OCOCDCD-r-
(A
0)
u
c
1
3
in
•^
IT
c
in Tj
r^
CM
p in co_ r^
00 c\
c\
r^
c\
■^ eo_
1^
in CD CD CO CN
in T-
^ (D T-
CM 1^ to
i
3
m
eo"
5_
CM CM in
T- CO CO
en •»»
CD T-
C31
CM CM
0" in" ^' h^ CO r«-
"«■ 00 CO en Tf r-.
■3- -^ CD CO ■3-
0-
<<•
■^
in
eo
CO S rt 5 a
0" cm" tt" CO' h-
§ s s s -^
co' cd" CM
w
«>
z
co'
cm"
3
■g
O
Q.
£
^
—
^_
^^
^^
^^
V)
(A
§
C
■D
^
0)
3
0)
U)
c
to
T3
3
CD
c
C
c
c
C3
I
c
s
7
CD
5-
to
t
s
s
{/
tf
CM
fa?
in
s
(0
c
a
<
E
"to
.E
c
c
u
CM
1/
CM
CO
a
in
in
1
3
CM
3
in
3
T3
E
1
u
ir
in
CM
5
in
O
(/
2
!
0)
0)
s
01
5
1
n c
«
oi
fA
M
s
S
•0
a
■0
■a
c
c
a
^
s ?
03
a
a
1
1
E
en
C/3
a3
•0
T3
■0
n
TJ
T3
c
c
c
w
<D
■0
T3
"a
"D
"O
"□
T3
X]
c
c
£
-c
c
C
c
c
C
C
3
3
3
3
c
c
C
c
C
c
c
3
3
z
E
1
a
c
3
^
3
I
3
^
3
9
3
3
£
3
3
3
3
3
3
3
3
C3
1
T3
CD
i
"□
C3
1
CO
A
en
c=
2
c
in
CI
LO
in
1
in
't
3 C
If
in
in
i
(0
ra
ir
CM
CM
CO
s
in
r^
CM
in
■>- in
CM
CM
CO
■^3
in
r*-
CM
in
1-
<
5
tfl
«
M
«
W
W
M
M
M
M
ffl
t/
ff>
Vi
«
w
«
z
tft (fl
CA
t/i
CA
(A
CA
«
«
tfl
M
(A
€fl
€«
1
54
Individual Returns 2003
■D
0)
3
C
'••3
C
o
o
I
0)
E
o
u
_c
(/)
(A
o
O
■D
O
T5
<
>«-
O
0)
N
to
>>
^
w
E
0)
«rf
X
TO
1-
•D
C
TO
^^
If)
CD
r
O
0)
E
■o
c
3
ro
•a
n
<
£
0) a:
E "
8 I
0)
u
3
o
in
c
0)
<
I
■
SI
TO
o i^
c*»
]
I
I
1
I
t
CO
1
O
Tf
1
1
1
1
1
1
C4
1
1
1
CO
1
[
o
■^
I
en "^
oo
Ul
r^
CD
pi
eo
N.
CO
en
in
w-
3
CO
m
in
r^_
■«.
in
N.
j~
W 10
1^
CM*
ai
cm'
<M
Ol
CM
Q. ™
1
^
CM
Ol
«
'
X en
0) c
1 o
in Qj
"o
o
1
1
O)
1
1
1
I
1
p^
1
1
(O
Ol
1
1
1
1
1
1
^
1
1
t
I
1
I
1
1
(--
1
1
to
en
1
1
cn
3 ^
O
•^
o
■<t
o
s
p
S
t
c
nT
rt
CSJ
o
1^
CO
1^
to
CM
1 ^
1
"3
f^
If"
Jf
•
J)-'
o 2?
z
■^
n
h-
r^
rO
o
in
en
in
c^
^
CM
CM
s
Ol
-t
CO
CJl
O)
CM
O)
CO
CN
co
in
"^
•a-
o
in
CD
■<t
CM
Jj-
04
CO
00
s
in
f^
OJ
£"
M
fij
1^
CNI
<Ji
O)
■^
CJ)
•*
CO.
CO
CO
•*
o
CN
cn
o
r^_
of
co"
r-."
ai
■«t
co"
co"
■^
^"
co"
in
cd'
Ol
in
cd"
CM
v'
W o
(N
CM
CD
CD
|1
<
to —
^
r^
^
o
CO
CM
in
in
Ol
s
(D
1^
•^
1
CO
in
cn
CO
in
in
CD
CO
.
cn
CM
CO
1) o
!?
CN
s
CM
f^
f^
00
■^
o
o
00
Ol
o
■■a-
OJ
r*
^ S
c
uT
m
t^
a>
In
in
to
o
^
O)
00
cn
in
o
CN
in
o
to
u>
CD
z
3
1^
r-"
in
rt
cd'
to"
CM
cm"
s
'
CM
co"
CM
ro"
in
CD
CM
CM
o"
in
r-.
in
en
CO
cn
r-
CO
CO
CO
CM
CO
CM
O)
in
in
s
CO
Ol
CD
c\
CD
CO
in
CD
Tj-
cn
CO
S
s
CO
cn
■^
*2
c
3
m
tT
C31
CM
CO
CO
en
en
c:>
CO
Tf
o
o
o
Ol
in
<£>
in
o
CM
in
Ol
■^
CD
Tf
CO
o
CM
5
^
£ c
5^
CN
tD
en
CN
O
in
co_
CO.
CsJ
■*
CM_
o
■3"
CN
IT
f^
CO
■*
CO
CI
o
CO
CJl
CD
CC
CO
h-
in
o
o
W"
O)
oo
o
o
co'
CM
co"
Ol"
tt"
o"
rf
cnT
en
00
to
CO
cr
OO
m
in
in"
cn
CN
00
in
CO
h-
f^
CM
to
TO .Q
_!
in
S
OJ
in
tT
00
in
CN
CO
CN
in
CD
CO
CC
h-
o
CM
h-
CO
in
Ol
tD
CM
■V
CO
to
CO
1^
<U o
TT
m
■*
tT
5
r-
r-
CD
CM_
CD.
o
o
CD
a
CM
CO
CO
oi
O
(D
o
o
CO
CO
in
-C 3
cc
cm'
co'
CN
f>
CM
to
CM
to"
■g "S
O 0)
"D
Cl o
o
3
1 i
J. 3
-^
h.
r^
CN
CN
<D
o
CO
^
^
^
CO
^
^
^
CNI
f^
^
CD
en
CO
-*
to
^
T
in
CO
Ol
o
cn
CM
CJl
■^
in
in
tD
o
CO
p^
CN
o
(D
CD
oo
5
5
ij-
o
OO
CO
o
CO
in
in
CM
in
■V
o
h-
to
o
o
CM
in
CJl
oo
CJ)
CM
in
0)
1
M
f^
O
r*
CO
^_^
Ol
o
O)
o
Ol
c:
CD
h-
CD
ir
CO
OC
CD
^
CD
r-
CO
CO
CD
CC
o
CJl
C^
CD
tr
CJ)
^
§
0) c
CO -
J3
r-
s
(D
^J"
<o"
cc
cri
S
co'
&.
f:
cr:
in
h-
CJl
CO
CM
<'
o
CD
en
CO
cc
"*
s
CM
in
CO
oo'
E
3
^
S
CM
Tf
CM
a
CO
to
to
C\
CO
r-
00
CM
r-
CM
1^
in
o
CM
00
r^
■*
— '
oc
T-
CM
^
CM
CO
CM
in
CO
in
CM
h-
»-
■^
CM
CM
in
to
in
CM
o_
0)
E
3
z
n"
Psl
m
en
(D
CO
CM
Oi
Tf
en
h-
en
in
CO
CO
O
r^
(O
s
1
Ol
in
CD
o
in
CO
r^
r^
CO
CO
r^
a
o>
c
3
rt
en
o
cs
(O
in
Cn
to
S)
O
in
CO
CN
CD
o
o
in
in
^
in
00
CO
CD
CO
CJl
o
CD
rr
CO
CO
^
CN
<r
CO
s
CO
ft
CO
CD
h-
cr
o
•^
CN
O
CM
cr
in
Cv
CM
an
(N
CM
CM
CM
oi
CO
CJ)
CO
en
CO
CO
CJ
o
CO
o
o
1^
c
C\
CN
'^
O)
in
t^
CO
O
CO
CO
en
in
O)
CM
00
CD
o
C31
-^
cn
CM
o
r^
in
J2
o
o
E
<
CM
C\
CO
CN
CO
in
en
CN
r^
o
CD
cn
CO
in
CO
in
tn
CD
CO
CO
*3-
(D
CD
en
9
If
IT
CN
CM
O
CO
r^
CN
CD
oc
CM
CM
en
<i
(O
in
ro
>^
r-
■^
■^
"-
CO
"^
«
o "^
o
00
^
(N
CD
Ol
CO
(J)
in
CD
en
o
CD
00
CM
CO
in
s
Ol
s
cr>
in
CO
in
CO
h-
■^
to
s
*^
^
in
?
£
in
S
to
(D
00
to
CN
th
C^*
CO
o>
'^^
CM
en
Tj-
■^
in
■C
o
r-
h-
o
■^
to
S
CM
CM
n
to
cn
S
c
r:
to
CO
OT
Tf
o:
f^
o
Ol
o
in
CO
r^
■^
CM
r^
o
o
■^
o
CO
Ol
CJl
CM
CJ]
in
to
(O
n
3
r^
cr
CO
O
o
CO
^
in
CD
in
in
CO
■r-
CNI
^
CM
^
^
c
CO
o
o
O)
CN
y-
CM
c
CO
o
CM
CD
CD
E
3
z
S
a
in
CNI
r^
CM
in
Tj-
CO
■^
■t
s
CM
CM
in
■*
'
00
rf
m
^
o
CM
^
in
in
CO
CO
CM
s
h-
CO
O)
in
00
CD
^
■*
m
n
p-
CJl
<j)
CO
CO
to
■t
O
CO
s
2J
c^
ir
03
to
CO
to
CO
^
'^r
CO
f^
tj)
00
O
a
Ol
o
CO
■^
CM
CO
CJ)
«3-
in
in
CO
*2
c
fO
Ol
3
o^
^
CO
O
cr
o
CD
^
o
to
<D
If
5
CM
TT
CM
<n
in
CM
en
CN
CO
o
h-
CO
in
CO
Cv
«
c
in
CO
in
CM
If
c
CD
CD
to
n
CO
CO
■^
-*
S
in
to
to
>, c
■n
CN
CO
c
CO
s i
<
g o
___
C 2
"o
CM
oo
o
m
to
o
in
CO
o
CD
1--
in
in
IT
O
■^
CM
CD
o
CN
r>
^r
1^
Tf
^
CN
^
S
Q) TJ
«
o
o
o
O
00
CO
(D
h-
o
in
Ol
in
to
in
in
I-*
M^
h-
3
■^
CO
c
5
•5
t~~
Ol
CO
cn
CN
CN
in
a
5
a ^
0)
c
gT
"<*■
■^
CD
en
in
cn
in
Ol
■*
oc
00
•q-
CM
CM
(C
Ol
CD
to
IT
CO
h-
c
c
OC
Tt
*
J3
3
CO
u
c
o
o
OO
o
c>
^
o
in
o
"C^
CM
CN
in
to
in
IT
cn
^
Zi
<2
c
■^
CN
»o
E
3
z
%
■>T
CD
in
■*
In
CO
CD
CO
h-
r^
'
CM
CM
CO
CM
CO
in
CO
to
t^
OJ
h-
r-.
CO
CNI
CN
CN
in
in
cn
to
C^l
CO
CO
tT
CM -^
t
in
ID
r^
tT
"^
o
oc
c-
CN
"7
in
in
<!r
^
Tf
C31
CD
CO
00
Tf
CM
CO
CM
r^
CN
CM
Ol
C31
CM
cc
to
C^
^
3
iT
CN
to
3
CO
a
o
•^
CN
tT
to
to
to
If
CO
C£
to
to
tn
CN
O
CD
O
o
cc
in
oc
CO
t
CC
r^
o
O
to
u
CJl
CI
c
CO
^
CD
tJ-
to
00
Ol
CO ■»-
CD
c^
en
CN
If
CD
o
CO
c
t
E
Ol
CN
CO
h.
o
f*-
in
CO
?
oo
CN
CO
CC
o
t:
00
CN
00
2
ro
<
CO
to
CO
n
ro
f^
o
IT
■C
^
s S
h-
T-
in
(D
CN
r*r
*-
IT
CC
CN
2 Q.
1,8
•
'
'o
IT
CD
CO
in
g
in
CN
CO
CO
■^
.
.
.
CO r-
1
T-
S
^
CD
2
03
LP
f^
CN
O CM
•
b-
Q.
o
IT
O
o
in
C35
in
en
in
CO
?
to
O) c^
IT
cc
h-
c
in CJ-
o
OJ
^r
a
CN
o
h-
CM
<J3
o
cc
CN
OJ
r*-
c
■q
CD
^
h-
■^
CC
ir
o
oo
^
3
CO
a
LT
ID
o
Tf
in
o
en
o
o
s
cr
CO
T
n
■rr
a
in Oi
cc
°£
CO cr
oc
fO"
E
3
2
a
CN
CN
in
^
in
N.
r^
^
T-
Tt
■^
"^
CD
cc
t^
cc
<o
e>4
CO
CN
0"
CN
z
1
:
:
c
c
c
<u
C
c
o
c
t3
o
(3
c:
c
c
c
IT
C
c
c
CS
IT
§
E
c
O
o
o
O
o
i
a
o
2
f
c
g
a
o
o
c
c
C
c
c:
g
8
c:
CD
o
e;
(N
c
g
a
a
7
c
c
c
c:
o
o
o
a
8
o
o
c
c
a
a
a
CD
c
IT
t3
iT
c
c
c
iT
«
w
W
t/3
<
If
c:
in
c
o
c::
in
o
CN
IT
lA*
O
c
f\
CN
tJ=
t:
u~
h-
M
tfi
Vi
)r
c
If
- £
c
O
CN
CSI
t^
■^
IT
h-
M
(fl
w
c
9
rt
C
5
a
a
a
a
a
tfl
a
■c
C
■c
c
1
1
1
I
«
oi
CL
m
a
M
■c
c
1.
3
£
CO
■{
IT
c
■c
■c
"C
■c
■c
■c
■c
c
c
■c
a
•o
■c
T)
■c
-o
■o
■c
c
c
C
^
X
c
c
c
c
c
c
c
c
c
■a
c
c
c
c
c
c
c
=]
■S
V
c
c
3
i
c
I
c
3
a
d
c
c
c
c
OJ
3
o
G
o
c
o
A
"C
c
c
c
c
c
c
c
a
■o
o
o
c
o
c
o
c
c
t
c
c
c
c
i
c
c
c
^
c
c
o
c
c
o
c
c
o
a
a
m
n
t;
-
c
c
iT
c
IT
c
c
c
IT
c
IT
c
C
c
o
o
IT
o
LT
o
o
O
If
c
o
&
c
ir
CN
CN
c^
a
IT
r^
(N
CS
IT
in
CM
c\
CO
•<!
in
Z
M
</"
M
M
c/s
C^
M
ti6
M
«
t^
fa"
Vi
tfi
M
ffi
«
2
w
w
m
m
(A
tfl
w
tfl
M
w
w
tfl
f/
w
<
H
2
^ ^ Oi
Basic Tables 2003
55
r- CO N-ooOf cococMcooj r^
in cn ^
CO T-
CO Tf Tj
ir
IT
CM CN
-r-
C"
- in
to CNJ CJ) O CO CO *-
r^ cn 1- T-
CO ■-
to CD 00 CO f^ Tl
tj
CO CN CD to CN
r--
c
c
o ■<-
fo -fr in CN in ■<-
■<- r^ to T-
to CO ^
- 00 r^_^ CM 00 CO h-
CC
CO ■<?
"^
Er
' CM
o
in in 00 (N crT O) o cji -d- en co in ■<:
<o cn to' N
-9
CM CN
co' r-' 0" co" co" ■*
CN
co"
P
O)
o r- inTjcDCN incDfOCvjcD o-^co
« CN •
-tj
00 T-
c^
CD 'i
o) r--
o:
IT
CO
E
n CD h- CN to r^_^ en 03 o co_ in ■^
'S-
f^. CM r^
IT
in tD in IT
cr
■^
<
T-^ OD" 00* C3> 1-
CO ^- CM N. ■r-
00 CO
00
^
to c\
c^
cd" 0' 0" to' 0" h-
CC
CO
00
cN-^tDtD inmcor^co oor^
CN CN
CN
CD CD CM 0:
r-
Q.
r*
in
CM
E
(D
X
m CD r^cor-ro or-^-
coo OTftDO^ 1-
DO --a
03 in 1-
cn ■<*
00 CN to T-
■^ 00 O) CD C
C^
Cv
c
§
LU
"o
h- -^J- OlCDCMf^ l^fOinN
CO CN
cn cn T-
r^ r--ajcoo cm 00 in -r
cn 00 CN
CN (3) cn CD to f
a:
00 cr
w
n -^ rt CM y- <Ji f
-r-
cn 01 o) in 03 ^- ■* to co n t^ 00 co tj
1^ h-
*". CO_ t3)_ T-
cn cr
03 t^
QJ
E
S
(O T-
CMTtO'3- COinCslTj
CO* 1^
cocninm cnoot-r-* r*. cn csicdcO'<-
to" r-
0' co' co" to" c
C"
rj
oT
^
3
CX3
(N ■* r^r^incM tN^cococo cncNOTfco cntoco'r-
T
CO in 00 1-
CO <3) CO CM r-
c:
^
(N
E
cG
▼- CO r\ ■>-_ CM en o^ co in in ■r- cq h-. en o cm
to
in CO CN_ (^_ h-
03 CO in rj
tc
cr
in (o 1
D
1=
(M cniooo cnr^oococo tDiniriT-
in r-
r*-
to in IT
a>
z
CD
T-CNCSJ T-T-CNCN*>t CN
CN
p.
'
■^
CN C\
00
■*
Tta3f--CN CNincNcoo inT-eocD^-
T- ^
in ^
CO 03 CD --
cncMin t^cnocnoo
M
cNincD^ h-cnintOT- cocO'^
CO in 1- T- in ^
CD
cDcor^en incNOtom ocnid-i-
cn r- 1
o
c
00
CO CO tT CNl CO^ O^ ■>-. CN CO 0> 0O_ ai CN I^ CN 03 N. O) V
r^i^'^incn tococnor^co
1
CO
^'
co' o' h-' ^
r^ CO to CO "* h-
coininm cocoincn cm
cd' \si co' co" CM cn ■>-' cn co" cn t-
CM cn CD CM 1
CO
to
■^j-rj-cnfo to Oi a> r- Oi ■•-
T-'r-cnO O03OCN
*- CO CO r-
h-cMt^"*'* cnoTt
CN CD CD 1
o
n
r^ T-
03 03 r-
00 to h*
oDcocNin 00000 T-
r^_ CD_ CD_ T-
cocM^- cotDtDoror-l
0)
T3
<
in cri CN f^' o" ro" oo" co" K co" oo" ■<)■" co" o" cd tj
r^ cn CO
cm' in o) co' ^
CNr- OCDfOCOCDCOl
o
CN CN in to CO ■^
CO CM 1-
a>
■"^inin TfooocMinol
OT
^ ^
CM
1- CM
n
E
T-
CO CO o cs
r^
h- in -"J
r^ CN
■^ ^
f^ CM CO O) in
cocoocn incnojcoo incncotO'^^
s
'o
o>
CN CD ■>-
■<J
cn to N
CO c
CNO-^co oooin h-
ooinco h-'^oocN'r- -^tinr^ooorM
E
m
co-^cjjoo ooooir
C0_ -r-
■^ ID r-
CN h* 00 r*. cn «-
cnincncN cnr^T-oi^ coco-^r^cN^
"O
3
1
t--
w
Tf Tf Oi co" N." r-" (J
IT
CD (D tn" CO 0" •'T in ID
rv." 03" T-
minin»a-^ CNcn-^cointol
(U
3
3
00
■<t
T
Tf CO 0.
1-
Tf
"«
c
CNj r^
1^ CN r^ m rt
o>
cNoocD r^^oioo CMcnr^cMCDinl
,o
E
Q)
<^-
CO CD O CO CD CO -^J
ir
CO ■Tj
00 CO
u>
CO CD cn CM in "<j-_ cn co co 1-
CM
1-
D
n
-J
^
r-
co' ■.-
00"
^ CO '^ [^ t^ T-
m"
C
z
■^
CO
'i5
C
o
9
c
rt 1
in o ■<-
■^
00 CN
"^
m c^
CD
cocNCMin cnoincNcn r-m
n
o
to
in o c) CD o in rv
r\
r-
*
•
in
in CO in CN cn t-
to CN ■^ f
c
o>
1^ O) 00 in T-
cn cr
r-
in
h-cDCN incNooocn ■^0*
5
1
1
CO
CO*
oo' T-
in cn Tt
in c\
c
03" co" "<J
T
Oi in CO CD in ^ co to ^i
«j
0)
E
CO
in
tD in oo CD CJ) Tj
QC
cr
fO C^
■<t
-«■
«
cocnm CN'-N-oico co^
CO
in CN Tj
in c
in CC
jr
w
CN ^
^■^ TTOtnoin tOTj-
CM
T)
<
in"
CN CN CN ■>-
T-
r-
,-
1-
i
T-
T-
1-
.
in"
o
"E
*"
u
1
_c
to
f* 1
CO -^
CO -^
O) T-
■^
CO CO r--
Oi
00
cncDor^ h-cocococo corsi
o
■<r
cnoococn en Oi (£> r'
CC
in ;
(O
CO ■■- in ■^
COCMCOtDO toint
O
1
.9
C
to
in rv
CO ^
CN "^
to e\
r». '
-*
tnCNOC0P0 00"^h-O CN^-'
1
in
co" oo" ■*" ■^
to cn to CO T-
r-
Tt"
(O
in" ■<-
in CO Ti- T-
CM T- 1^ tJ-
fC
3
CO
CD »-
00 to in T-
CO
00
rocNco inc^r*-com »-
CO
^
^
S
Q)
CO in S in o^ f^
rv
-^
CN
in
CN cn CD N. -^ CN
(D
(3
3
z
^
'-
^
■^
h-"
'- '-
•
co"
T3
0)
4irf
(A
_3
O) 1
1^
cs
CN ■-
cr
in CC
cn CD 03 00 ■«-
Tf cn to
in CO CN ci T-
CN CO Tf cn t*"
C5 CN r^ CO 1
c
c
00
in cn CC
to in cn ■^ "<}■ r^
cnincNcn cncnino h-
cDocDcn 0)Tj-h-cnin ■q'Oin'>-i^T-|
<
.9
D
"^
o_
CN -.J
r-
to in CO IT
«3 cr
01 o). ^H oo_ cn 00 ■^^ o_
r^ CN 1-
CDCOCJlTTi- tO-.-'f-OT-
o
O
CO
oo" co" co" in" Tt
CN CV
r--
ro" ■•-
in 03" 0' CN 00' cn co" ■<-
CO
0" co' h-' Tf cjT co' co" 03' to' id" m" 03" 0" to" co' 1
3
CN
rs
CO CO 1^
03 cn in to in cr
cn CO ro 1^
CN CN
1^ CO r- Tf ■.-
CO CO ■<-
CD in cn CO CO to ^ 1
■D
O)
cocoooco incnoocncsj cn
CO r«j
h-
CO 01 cn CO in t^ co Oi cm cd cm ■— cm_ |
M-
03
oi"
1^
CD CD CO CO Tj
in Tt
03 CO r^ T-
0'
CO CD »- OI O) -^
CN h~ 00 r^ T-
0>
o
"D
CO
-"J
CO to CD in -t to ^
in T-
CM
CNCO CNCNLft-^in T-
■g
in
CO
CM
0)
TO
N
T3
C
ra
OT
o
•>- 1
in h- o to cn r^ »-
003 tocncotoco tocnoo^
O)
Tt T-
in cncooosco coincNTj-cncNl
«
CO
o -"T cn oo ■^
to to 1^
01 ■^ ■>- in to 1-
CD in h- o>
■O-f^r^ CNCNCDCOCD r^O-.-CMCDCO
,9
0)
E
E
9
s
(N
co_ cn o -r-
co" go" 03" t:
CN cn CN oo_ in ■<»
T-" to' ■<t 0" h-
CM Tf cn Tr CO -"S-. -"T ■<-
cn" cm" to" 00" to" co"
5
or*-_tj)oo corj-cn-tj-o CNT-cocncoo>|
co" ^-" to" 0' cd" co' cd' co' 0' co' cn" cn" cd" in" eo' 1
TO
Q)
ininincD ^-cnoinin cc
CD CN CM
CMOOinTt i-rrintDCM tOCDCMCMT-
CO
CO
(O 00 cn cn CM co in cn 0^ c
CO ■^
<N
CO CD tD ■<-
00 CN CD 00 T-
■^
E
z
^"
(J
CO to tJ) in t^ CN
0"
^min in^coinr^ cn
TT
00
"
in
CO
0)
4-1
in cc
1
1
1
1
1
CN ;
"^ to •
in
[^ cn ;
X
c
to ir
Tf- in •
r-
CO CO *
cn
D
CN
b-_ ;
Tj- T-
CM 03
m
E
CO
cm" cn"
cm' 00'
Dl
in
CO
»o
CO
■o
<
'
'
•
C
3 i>
c !5
(0
,,^
<n
"O
O) .3,
(A
TO
O
T3
0)
5 -D
C
0)
c
f
o
tf)
(ji •
1
1
1
:
1
1
1
:
to ;
CO in '
t
:
:
;
:
^ '
1
S !? '
:
00
c
LL
3
c
3
03
■^_ •
in cn
.
^-
in cn
E
O
V
O
—
*j
«3
z
(A
C
3
o
E
■D
<
£
m r^
C\
s
CJ
ir
r^
CN
1^
Tf
c:
a
ir
IT
CO N- TJ
,
!
■^
■^
cocncoTTcn cnoo'*
c
(D
c
CO CC
c
CC
0-
0:
c
CC
to
cs
CN
c
IT
N
in ■<*■
T-
co 03 cn 1- ■<-
in in in n 1
6
o
o
c
cr
CC
r-
□c
c
5
CN
00.
CN IT
ir
r^
CC
in T- (D_
O) cn CN
h* CD CO in cn Tt
rr T-
(D 1
0)
E
03
T
c\
■<*
c
"^
cr
c
c\
ir
CC
in 00
co" c
r^
CC
h-
CN
*- CO
iri in" "<*
h-
03 T- cn T-
CN r- 03
E
05
r--
(T
a"
c\
CN
CN
cn
in CN
c^
r^
CN
03 cn '3- CM c^
r^ CN o> 1
3
<
<•■
to 1-
T- ■>- to ■-
CM
o
jfl
ro
C
■»-
T-"
o
c
«
c
o
E
o 5
«^
ro
"O
,^
o
>>
ra
o
r-
t\
cc
c\
•^
tc
CN
in
IT
h-
CN
"^
ir
tc
CC
CO CO r^ ?
1
1
CC
IT
■»-
Tf
p-
cr
IT
in
tu
«
■^
p"
c
r^
CN
h-
C
tc
CM
in r»-
00 CC
c
CN
cr
■^
■^
CN -^
a
C^
cr
CN
to I^
CN
■^
h-
P"
(A
0)
c
2
E
<J>
l£>_ CC
CC
a-
1^
CC
■*
in -g-
QD CT
■^
0-
00
X
cr
CC
cr
■^
-^
Tj
oc
cr
Tj
CC
00
o
J3
E
3
u-
c
c
Oi
<c
Tj
i^
h-
tt
C\
o:
r^
CN
c^
CC
h-
co" c^
CN
oc
E
h-
c\
CM
h-
CO
^
CM
CN
h-
C^
Tf
in
u
3
C
CN
N
lI
z
3
O
0)
Q.
E
to
U)
CO
i/i
g
c
T3
w
0}
c
3
(A
c
c
5
T3
0)
to
8
1
g
o
s
a
c
a
c
E
a
c
o
O
s
TO
E
t
c
CN
in
c
a
c
<
■g
,c
c
If
a
in
a
ir
M
CN
in
M
a
c
I
ir
O
ir
c
O
in
1
2
s
"o
1
c
CM
C\J
m
?
in
r-^
«
w
M
OJ
1
1
3
oi
1
1
E
c
CN
rsi
n
in
if
(/
vi
E
3
1
1
ffi
7
tfl
tfl
tfl
*fl
tfl
fefl
M
V3
a
s
s
a
M
M
M
M
M
<^
M
w
w
03
03
Q
Tl-
Q)
D)
*;
□
oi
oi
cD
05
S
•c
■0
■□
c
a
1
OJ
03
W
a
oi
03
"a
■0
•0
X
TO
i/)
a
a
in
s
0]
•c
TD
-0
"D
■D
c
c
c
C
in
w
03
S
T3
■a
TD
■0
■a
■0
■c
■D
c
C
c
£
■□
c
c
c
C
C
3
3
•a
c
c
C
C
c
c
c
C
3
3
3
o
c
c
3
a
a
o
3
3
a
3
G
O
£
3
3
3
3
3
3
3
0)
k
t:
•0
R)
n
3
ra
o
c
a
in
in
in
s
g
in
o
n
a
X
n
1-
■0
to
c
3
in
10
o
in
X
ra
^
ir
CN
CO
S
in
CN
CS
in
°
in
CN
CN
CO
•«
in
r-~
CN
in
g.
5
z
C/3
m
m
M
tf3
tfl
«
tfl
«
M
tfl
M
«
M
tfl
M
«
Z
M
w
«
w
tfl
y)
t/3
tR
«
tfl
b9
&9
w
fcO
1
56
Individual Returns 2003
•a
a>
3
C
C
o
o
0)
E
o
u
c
(A
(/)
o
O
T3
a
(A
<
0)
N
in
X
n
o
u
c
o
3
o
CO
(A
c
0)
a:
_2
n
^.
f^
s
s
o
in
CO
in
S
r^
CO
r-
00
in
s
CJl
in
s
s
s
j;
in
(O
in
CO
fO
OO
in
s
CO
3:
CO
g
CO
CD
CO
K
^
5
s
CO
^_
o
Tf
i^.
^.
in
iT
hw
o
"^
00
o
OC
(D
in
CD
■*
CD
c^
CM
CO
^
CD
in
CM
o
1
S"
oi
in
oi
O
in*
O
h-"
s
d
CO
1^
cn
s
OI
o
CO
CO
CD
OC
o
*2
CO
SS
CO
CM
in
CD
to'
O)
o
5
!J
s
(D
S
m
oo
in
Ol
O)
oo
CO
r^
O
CD
CM
CD
OC
in
^
CD
r^
CO
CD
^r
CO
<q
s
S
o
e\
CJ;
^
CO
o
CD
r-
•^
a
CO
eo
CD
CD
-■i-
o
O
co
CO
CM
|N-
o.
u
<
CO
cd"
d
CO
;s
o>
m
(d
(D
Cn
CO
in
Ol
CD
o
CM
in
CO
CM
Ci
s
CO
o
CD
CN
ir
O)
0)
s
CO
c
O)
CD
CNi
CO
CM
CO
CO
00
CO
CO
o
CD
CD
CN
CO
cr
o
"0
s
r-
~
~
3
o>
in
^
CM
c\
O)
CO
tN
o
CD
TT
(D
fSI
in
CD
CM
CD
o
CO
CM
CM
in
G
SP
^
je
to
■*
1^
o
o
r-
"o
t
r-
t~~
S
s
CO
CC
in
CO
h-
CO
CM
Ol
^r
CC
o
CM
Tj-
CM
o
CM
CO
CD
CM
CM
CD
CO
in
S
t:
OJ
h-
ir
cr
s
Si
CO
■^
00
(D
Oi
CM
a
in
a>
CM
a>
CN
o
CO
CD
o
w
E
5; E
in
<m'
h-'
s
o
CO
r»
in
CO
CO
CO
■*
in
CC
CN
in
CM
CO
CO
■*
CD
CO
^
2
o
■Q 5
Ol
s
CO
s
(O
CM
CO
CD
O)
in
CO
CO
TJ-
C4
CO
■^
O)
CD
in
CD
CM
OO
CD
cn
If
oo
2
o
iff
^_
CO
cc
o
c\
f^
CO
cr
tn
CO
o>
CO
a
CD
o
o
o
CO
CD
O
rr
CO
cn
^,
^
r-
OC
O)
oo
cr
c
C31
CO
OC
■^
CO
CD
CD
CD
CD
h-
CI
(D
cm'
z
c
00
CO
eg
,
^
a>
in
h-
cc
*
CO
~g
Ol
,^
CM
2
J
.
.
;
;
g
r^
.
in
CM
CM
CO
^
r-*
g
s
8
S
in
OO
o>
CM
:
:
K
c
___
<£
(C
(C
s
1-
CJ
.-
T-
C\
r
CD
in
CO
CD
s
O)
r-
f^
o
o
•*
O
^
ro
D
"*
oi
f\,
C\
cr
CT
CN
C£
CO
in
in
en
in
■*
CM
CO
o>
in
is
2
?■
cn
^
O
O)
s
CO
oo
CO
r^
OC
CD
CD
CO
CO
OC
E
E
!?
CO
^
CO
3
£
c
E
0)
>
<
o>
r^
O)
~
1^
i«
in
CM
Ol
CO
CO
in
in
~
CO
s
f^
Tt
r^
"7
"7
.
"7
"7
"7
00
CO
,
in
N.
n
2
■^
^
in
in
CD
CO
,
.
t=
ra
o ^
s
o
in
r^
o
(O
in
CO
o
CO
o
CO
If
o
o
CD
CD
o
o
T3
ra
a
"<t
r
o
■^
(D
O)
■^
If
m
CM
in
o
o
CD
r^
CD
in
^
*
ro
U1
CO
CM
»-
CM
in
CM
in
CO
o
i
in
CO
3
^
CO
CM
■^
CM
■V
cn
s
CO
o
CO
in
CD
o>"
"o
^
C (5
^
cr
05
CN
CO
CO
o
(ft
■D
C
3 C
CM
J"
CM
5"
3
o
o
oo
CO
CO
CM
CM
CO
00
(D
CD
CO
CM
in
I
•V
CO
3
in
CO
CO
CO
Tf
in
00
CD
^
1^
^
CO
rt
o
in
o
CO
in
in
o
CJ>
5
a:
CD
CD
K
CN
■^
CO
m
CM
00
CN
^
in
P
CN
CO
c
c
^
to
in
c
CO
m
"<T
^
CO
O
c
5
cn
to
in
CJl
Ol
cn
CO
(7:
(M
CO
•V
in
■V
CD
CD
r-
h-
^
eg
CO
O)
in
CO
h-
in
O)
CO
CO
CO
CD
OI
c
CD
o
CD
s
CD
o
3
00*
(U
O)
s
in
r
CO
s
CM
f*
in
CO
CO
o
m
in
CO
h-
CN
cn
CD
2
cc
CD
«o
CO
t^
O)
u-
CM
00
CO
a
r
in
CN
in
o
5
CD
CN
cr
■V
■^
CO
CM
CO
in
r^
CD
ro
1
<
00
o
o
Tf
c
CD
in
C^
CO
CM
CO
CO
O
If
00
o
CN
s
CD
Ci
in
in
CM
1^
in
w
r
to
OI
CO
o
a
CO
in
o
CD
Tl
CM
in
cn
o
cc
1^
00
c
CM
CM
in
00
^
CM
CM
CM
If
a
CNI
^
i
CD
X)
ro
^
•^
^^
___
ai
CO
rv.
(O
OI
r«.
N.
(O
in
O)
in
in
o
1
■^
CO
r^
CD
O
CTJ
CO
=s
s
CO
CM
3
O
ro
"o
OC
h-
g
o
s
o
s
£
g
o
fj
S
O
ir
CM
If
a
1^
If
c
^
s
tT
CM
a
cn
OI
S
§
s
S
If
o
in
CD
CD
CO
3
c
1—
03 E
00
c
r
c^
OC
o
^
(£
a
a
2
CO
in
CO
00
CO
a
CO
in
CM
c\
tT
Ci
^
in
^
s
S
in
in
O
s
■Q D
O)
o
s
CO
CO
rr
CO
CM
K
c\
C31
in
00
CO
■^f
03
CO
tT
c
2
2
in
JS
CM
in
Ol
If
<D
9
£
i ?
r
00
00
CJl
o
CM
CO
r
If
O)
CO
a
00
o
c^
o
o
00
CO
O
»*
OC
CD
^
a
O)
00
c
o
N.
O)
CO
00
•*
CO
cc
CD
CD
CD
h-
CD
00
Ci
z
c
00
0)
Q.
E
en
c
o
s
1
1
c
c
i
o
O
c
o
a
E
8
c
g
8
C
a
c
c
o
o
o
5
o
1
g
[
c
c
IT
o
o
o
c
CM
c
g
iT
c
c
c
i
V
E
a,
E
c
o
c
8
c
c
c
c
a
8
8
8
1
C
i
o
o
o
o
o
2
]
2
■o
ro
c
iT
tfl
tfl
6fl
tfl
C3
If
c
IT
C
a
C
in
c
in
V)
0)
z
c
c
, g
IT
c
c
c
CN
c
■c
cv
a
T
1
a
5
1
1
1
c
1
c
a
§
C
I
a
1
E
a
c
c
■c
c
c
o
(i
CN
M
d
1
1
t
in
M
a]
c
oi
C
«3
■a
c
a
E
£
(D
c
c
c
c
3
c
c
«
■a
c
c
c
c
c
c
9
0)
o
a
ff
c
c
c
c
c
c
1
c
3
3
u
3
o
o
o
<u
V
^
c
c
c
c
c
c
c
CL
o
c
c
c
O
o
O
s
c
c
c
c
c
c
c
C
c
■c
o
o
c
c
c
o
s
9
o
c
D
«
1
" c
c
c
c
c
c
c
c
c
a
c
c
c
c
i
>
R
1
c
o
o
c
c
c
a
o
o
o
o
o
o
<
n
3
c
c
iT
c
iT
c
c
c
ir
ir
c
c
c
o
a
IT
c
IT
c
a
9
ir
o
o
<
1
tc
fc«
(*=
c\
CS
£
5
s
(/3
^
(f
t^
tfl
CN
far
ir
w
«
(/3
IT
on
w
a
C\
(/
a
in
M
tfl
y
in
w
c
z
■o
c
j*^ cn ■— ^
c
o
E
(A
3
< £
"- 0! - S
£ E
Basic Tables 2003
57
(O CO N. CD 1-
CO r^ CO T-
CMCMr^CDin CMCnoOl T- 00 OJCDCMCM CMCOCNO OOCOCDCO'--
oi
CM
^ IT) T-COMCD CDlON-CNp S-COCDt-
■^j- CDCOCO m N- oocooin co-^j-com cMcnrocD-r-
m
I
«-^ tt ccir^r^'r^ cncsp^i^td t^irico-^tTt- tfcvi'r- ■*-: iri otb'«-
CJ> T-
ccjp^ cot^irjco'^1-
CO
c
0)
<
:5
>
T3
1
"(5
o
m
<D O) ojcocnr- CM'-
cocD^ (jir^co^^ moiril co r^ t- o in ■^ cocsjcotn cQ(z>f-~s-«-mh-l
3
O
XI
E
3
E
3
;i
(o C3) locncDCD otNOicoo) ^incs|c^ir
^^•^ f^ «p OCM*-CD ID CO ■^ Gi OlCMinCN
•^ CD d N^ r^h-iriTT Tf-^fcocNi t^cm'<-^t-
CO CD h-
T^ d T^
2
CO CSJ CNJOCDCM OIOCDCDCD ■<-
cn-vcnco i^'^h-i h-. co cofO'<-
r^ c:)cocoin Tj-m-^a-cRor^h-
o
CO COCDCD^ COOTCOCOCD t- n ^ iTi G> CDOin CM t-
ooinr>- m <Ti -^ -r-
CO CM Tf TT CO CO r-
g
^ c^ iniriiniD f~ t^ m m -rr cDTfroroco cooji- t^ -3^ ctjojooi^ cdcbcbtd -^a^cDTrcococDoJI
■o
c
<
-1
CD
^
O
cn
in CO T-Tj-r^r^ cc a a in -r
inr~-inini^ i^cdcmi cm tj- r^i-co(M ror^coin cDcDr-commtDl
O
CD
c
in "tt ocNOO n TT Tt -v io cd m t- ot ^r cgcqr^' (p cn ri'^ncn cnc^icom tocofOt-
CM CO ^ 1
J3
E
3
"CO
CO
CO
<J)
CO
•^
o
o
o
Ol
CM
CO
■"t
■^
in ■
c
■^
CM
r^
CO
5
CO
o
CM
ro
O
o
ro
cn
5
CO
CO
Oi
CJ)
CJl
CO
1^
r^
CD
N.
CD
CD
CO
cn
CO
CD
CM
in
CM
CO
CO
CM
CO
CO
CD
rv
CD
|v
CD
CM
in
CM
_o
"
Q)
"~"~
z
o
tn
o
in
in
r^
in
o
CM
O
CD
o
in
TT
CO
oo ;
OO
CO
in
O
CO
^
■^
cn
CO
CM
CC
CD
CN
tc
CC
00
c
^
C
s
CO
o
o
c:)
r^
CD
1^
OO
O
CD
■*
o
O)
CD
=9
CC
in
CO
in
in
CM
IT
cn
CC
CC
O
CC
■^
o
Tj
Tt
o
J3
3
CO
CO
r—
CD
CD
CD
CD
in
lO
CO
in
■>*^
in
in
TT
CM
cn
s
c^
o
Oi
00
in
in
c^
in
Tf
in
CS
esi
tn
E
CM
CM
0)
2
3
z
a?
Q.
O
1
■^
f«»
CD
o
a>
^
CM
CO
cn
oo
CM
r-
00
CD
o
CM
O
o
T-
CM i
00
in
in
in
C^
c
CO
O CC
CO CM
cn T-
Cn
O T-
3
CO
O)
r^
c-
Oi
CN
Oi
CO
CM
O)
r-
r
CD
00
h-
in
en
in
CO
o
CD
c^
CD
I^
rv
IT
CN
-«
CJ) Ti-
cq CC
IV
o h-
3
o
o
in
■^
CM
CO
^
■^
in
Tj-
■*
CO
^
CM
CM
CO
■^
in
CO
rsi
00
CO
c
CD
CC
N
fv
iri IT
to TT
oi c\
(^
CM T^
m
0)
E
8
c
E
<
CM
CO
■■ ~
^■"^
^^~
*"""
^^~
^"""
z
o
00
CO
o
CM
CD
Oi
in
r-
CD
CM
CO
CM
CD
Oi
o 1
^
CO
rv
in
IT
^
CN
TT
c^
CM CM
to ^
ro T- 1
J3
E
3
f^
c
in
£31
in
CM
CD
CN
CM
CO
CC
CO
CO
CO
CO
CM
CO
CM
CM
O
CM
CO
CM
CM
CM
CD
CM
CM
CO
P-.
^.
CO
o
CO
Ol
a:
CC
CO
in
^- CO CN
iri iri IT
Tj- -(J
CO c^
CO Cn
CM c\
CC
C\
CD o
E
3
"S
'-'
CO
CM
z
c
in
in
in
h-
CO
<y>
00
r-
CM
CD
1
1
CO in
O CO CO 03 CC
CO CC
3
S"
O)
o
CO
CO
h-
to
r~.
■^
00
to
CO
£
CD -W
CD ^
^
tv <r
(D
to
1
CD
o
00
CN
*::
CO
in
CD
h-
CN
c^
CO CO CO in CD in cc
tT
n
CN
CN
CM
■^
CM
CN
CM CN
<
■
>s ■©
C 0)
o >
< 2;
"o
(/)
CO
^
in
^
CD
■q
in
CO
CD
r-
n
in
.
«
■
«
■
■
. ■
Ol
CM »-
CO CM CV
^
CO tv
>
■
o
1
3
iH"
ai
o
to
in
00
cn
■■J-
r^
in
CM
O
CM
CN
■^
■*
CT!
CN
CO
r-
o
CO C3) "<J CO IV
CN oi ci r>j Tj
cn p-
CM rv
o>
oi
■^
CM
CO CN
CN ■r-
CN
3
z
in
in
CO
Ol
in
o
CM
CO
CD
-a
CM
IT
IT
IT
CO
o
■^
cn 1
Ol
cn
CD 00
OO *-
(V
CO Tf
CD lv
CD cn Tf
3
Q
to
h-
h-
CO
Ol
in
CO
If
in
tf
IT
CM
r
CN
CM
CM
a
CM
Tj-
in c
CD ^ O IV
to T-
ir
in CM o) esi
o
o
CD
TT
o
Ol
h-
CO
in
CO
c^
CN
CM
CV
C"
C^
CO
CO
CM
a
o
in
-<r c
O CO IV
CO CO CM CM
CM CO CO O CO 1
E
CC
ro r\
"" ,«
<
O c
- 0)
<u >-
CO "
^
o
tr
^
O
Tf
CO
m
in
^
a
^
CC
T-
CC
^
in
■*
*- 1
CO CO
h-
CO CJ]
■^
■»s- a
^
CO CM
fv
^
CT
00
E
C
CO
a
r^
CD
o
00
CD
in
00
Csj
CD
CM
CM
in
!^
IT
cc
o
CM
CD
O
CJ
o
in
00
OC) CN
■^ T-
If) CM T-
r* CD IT
o
CN
IT
CN
in IV
IT
CC
rv
C3 esi 1
E
CO
r-
CN T-
3
C
z
a
a
a
o
c
a
a
o
o
1
0)
E
c
C
c
o
a
n
o
o
o
o
c:
c
c
a
c
c
i
c
c
i
c
^
^
O
c
o
o
O
O
O
o
o
o
c
C
c
o
a
o
o
o
o
c
d
C
o
c:
o
1
o
X)
c
c
ir
c
c
a
in
c
c
o
a
o
o
o
in
g
c
(^
CN
in
*'* c
7
c
c::
c
in
c
in
c
c
o
o
c
IT
8
o
a
(A
o
<2
c
CN
CN
f^
?
in
r-
y
«/
ffi
oi
c
•o
C C
=> c::
I
c
CN
CO
■^
in
V
y
M
c
9
1
£
g
Vi
&q
M
M
M
M
M
M
a
a
a
1
3
t:
c
u
M
w
y
crt
w
W3
M
W
M
a
a
05
3
c
n c
a
a
a
a
a
a
a
aj
■c
"C
■c
c
o
Q
a
a
a
Q
a.
(D
"C
"O
T3
b
£
i/5
c
. 1
c
a
■c
X
■c
■c
■o
■c
■c
■c
c
c
c
^
■D
1
03
■o
-c
"□
■c
-o
•a
TZ
T3
c
C
■c
c
c:
c
c
c
c
c
o
o c
3
t:
c
c
c
c
c
c
C
3
3
1/
c
c
c
c
c
3
c::
^
c
I
o
o
o c
p. c
2
c
o
c
3
o
o
3
O
o
c
3
O
c
c
0)
J3
E
"C
c
c
c
c
c
■a
c
o
c
o
o
o
a
c
o
n
^
c;:
c
c
c
IT
c
c
ir
o
a
c
c
C3
in
c
c
c
c
c
c
i
i
°. c
re
c
3
a
c
o
o
c
o
a
o
in
o
o
o
o
c:
c
o
in
o
o
o
o
O
o
3
c
IT
CN
CM
r^
t;
in
K
Cn
IT
CM
in ■-
IT
CM
CM
CO
^
in
rv
CM
in
C
Z
«
tfl
tfi
M
M
M
M
M
M
w
M
tfl
f/i
tfl
w
<j«3
(/» (rt
bQ
M
CA
CjS
*/}
M
M
w
M
bQ
tfl
w
bf)
o
<
H
z
1
Basic Tables 2003
59
CO CM oj rsj
m O) m
(O oi o h- CN (N
CO T- CN ■•- ■>- ■>-
Ol OJ O CD O) CO
»- to to Ol ■>- o
T- (D ■>- a> CO
CO (D «D m CO
CO ■>- CO
CM 1- T~
in m tj)
CM CO to
in CM to
in o) O) csi
03 £
00 in CD r~
en O) CO CN
CO o 03 in CO
in ^- CO CO ^
CO m (D iri Tf
in cjf <o CD o
TT fsi CM CN CO
CN CO CM
CO T- in o) CO T-
T^ ^ CO CD ^ O)
T- T-^ O CO CD CM
oi ^ in O)
CM 1- T- ■^ ■^
CM in CO CD <D
CO o r- CO o
"^ CO CM CM ■•-^
CD CO in cj) CM
in T- hw CD o
r^ CO in in -^t
in CD CO in
CM CM CM CM
CO c:> CD
CO O) CM
CO I--^ CM
CO CD in CO
0> O) CD CD
CO in CD
cocncococj) '-(Dcomm
T- T- CM T- T- ■.- 1-
co en in
in CM T-"
in CO CM o '-
CM CO CM CM
CM CM »-
CD to C7) ■«- CD CD in
O T- CM
CO O) o> o>
iq CD 00 CD r^
in CO CM CM CM
CD en CM
(D CO CO CO
CO (D CC) CD CM
iri CO CM CM T-^
O 1- O T- CO
■^ CNl CM CM
^ CO CO CO
(O CM in CO
00 CD en CO o
in CM CD CO r-
CM O CO 1-^ CD
CM CM in CO
CO T- CD CJ)
g?
CM O) in CO
CO OO ^ CO
o6 in IT) CO
in CO in ■»- CM
CO ej) CM CM CO
•* CN CM CM CM
CM CO CO
CD T- T-
CO 0> CD O CO
CD CM CM O
CM CM CM ^
O r^ CO 1-
COCOCOCOO) CMtO^
COCMCOOCM «-CMCO
T- (D CM
CO CM 1-
CD CO in
in in T- en CO CO in
— ~ tT CM 00 CD ■•-
CM »- ■>-
C\l CO CO CO CD
in iri CO CO c\i
CD CO CO ■^ in
O ■^ T CD ^ Tj- CD
h~ T- .^ r-- O) 1- (D
CM CO CM ■r-^ ■<-^ T-" T^
CO in in oo rr
o CM in in CD
in CO CM CM CM
CM CD CM
CM CO CM
CM CD r^ CM CM
C31 in CD CO CO
in »- CD in ^
iri CO CM CM Ci
in CD 1-
CM CO CD
in CD in
CO CD CO
1- CM ■>-
T- in in CO CO
in ■* CD in CD
T- 00 en 03 CD
CO in CO 00 T-
m ^ en CD a>
CO csi 1-^ T-' C)
: : : : o
: o o O O
Q O o o O
o ■^ « »
T- in T- ■.-
t/> fA fA yi
w (« t« tft «5
o"
o
o
o
feft
CM
in
b9
&>
0)
5
w
tf>
tJ9
y>
0)
(1>
01
£
XJ
T3
T3
T3
■_
-
O
CJ
o
o
If
o
o
o
o
CM
g
o
in
CM
g
O
o
CO
g
o
g
o
o
in
g
o
in
1
o
g
o
c
o
a
o
o
s
yi
o
§
i
n
o
■^ CM in ^
«> t» w w
O 1- tf> t^
f- in T- .^
0) aj ^
CM CM CO -ij- lO
t« (« «« t/J €ft
60
Individual Returns 2003
^
c
»n
CO
in
CO
CO
CN
o
in
CM
CO
CO
CO
o
1 00
CO
1
in
CO
o
in
Oi
CO
CD
cn
CD
CO
■^
0)
3
So
3,
•r
o
en
CM
CM
£
OT
o
If
O
CO
cn
o
C
tf
If
a
•V
in
c
o
CO
to
CM
CO
CO
•<T
n
o
n
c^
in
CM
CN
in
fO
s
CO
CJ>
O
eg
o
in
in
a>
^
■^
m
Oi
■^
in
(C
in
o
O
o
o
CM
ai
g Ol
CD
in
tj>
in
in
^
CO
fO
CM
CM
cn
cn
cn
CD
CO
n
■^
CO
CM
CM
"D
— r-
0)
c -a-
3
s,^
C
E S
C
O
o
li
CO ^
O
^
C3>
Oi
OJ
00
CN
(D
CO
CO
CO
CO
cn
CD
Tt
r^
00
I (O
CM
in
o
CO
CO
CO
cn
o
00
in
00
O
^
1
c
C
O
en
CD
3
CO
QO
CD
s
o
o
in
CM
c^
CD
CO
in
o
CM
CO
<3)
r^
CO
c^
c
CM
CO
P-
cn
CO
in
CO
CD
o
o
in
c
If
CM
CO
cn
Ol
CM
<f
1
IS
E
en
ao
CD
T
■^
5
■V
fO
CM
cn
5
■v
tt
^
CO
CM
1
jr
3
c
0)
o
2
E
o
u
s
c
in
eS
c
(O
O)
r^
CM
CO
in
■^
CN
CO
O
h-
CM
CO
o
CO
1*-
o
O)
1 (O
in
CO
O)
CM
CO
CM
■>T
CO
"<t
to
O 0> CO (Oil
D
to
O)
CN
r^
O
CO
m
CO
C7)
CO
N-
O
If
CO
■*
n
h-
T*-
o
CM
in
in
cr
CO
O
CO
r^
c
C33
CC
eo
O '-I
</)
S w
O
e>
^
^
cn
^
CM
O
CO
CN
Cv
N.
CD
CD
c
CO
CM
n
^-
00
CO
CO
^
(C
CC
CO
CM
f
C
CO CD ^ CO 1 1
(A
E
(D
CM
rg
CM
CO
CM
CM
m
■V
■*r
■*j
CM
CM
CM
o
« 3
<
O 0)
i S
s IS
"D
«
ii
"o
«
£ Q.
3
O)
n
O
n
CO
O
05
CO
in
CJl
in
CO
f^
cn
CO
1 ■^
CO
o
o
in
■^
(C
in
CN
tc
CO
C7> CC
(O
W TO
LO
CO
in
CO
O)
CD
CO
■^
■^
o
CO
o
r»-
cn
■*
a
(0
h-
r
r*
c
o
CM
a
CC
00
CM
CT
Ol f.
OO to 1 1
3
*- o
2 O
3
CM
O)
(V
c\
in
cr
CD
■^
o
o
in
CO
co
CO
CO
CN
CO
Ol
Oi
O)
a-
(>.
in
CO to ■*-
lO
<
■o
3
z
£
CO
^
CM
CM
O
ro
0)
E S
N
c
to
CO
CO
s
ID
Tf
cn
a>
CD
CD
in
3
CM
ai
00
cn
CO a
a-
Ol
in Tt
TI
CM ■^
1^
(/)
§
^
1**
00
1^
If
CC
o
CD
CD
o
in
CO
CM
CO
p*.
CO
CD
CO
CD
in
00
to
eo
CM
CM
t
cn
in
cn
1^ c
If) ■.-
■^
CO
00 CD If
01 ■^ h*
■>*■ CO o <*> 1
r-^ CO CM to 1 1
"- o
CM
m
CM
CO
in
CM
o
CM CN
c
>.
1
Q
C Q.
<
E
■C 15
iJ
(0
1 1
"o
«
,_
o
^
tn
^
O
o
CO
a>
to
CO
CO
in
■<f
r*.
o
CO
1 «-
00
ec
Tt
CO
CO
'- ^
CO CC
^ ^
in CO in to CO 1
o
£
c*r
a
to
o
o
■*
IT
o
f
-*
c
o
o
h-
h-
'ff
f
r
h-
CO
o
o
CD O CC
CD ■r^ CM o r*. CM tf) 1 1
z o
J3
3
O)
c
c
CO
CO
in
CO
•^
to
CM
CN
CM
r
CM
CT
CO
If
CO
■^ CO OJ OC
in CD ^
CO CM *- 'tf II
X
1-
o
E
E
3
z
£
CO
Cm
"O
o
IL.
C
o
CO
c
w
T3
0)
r:
2 o
CM
CN
Gi
CO
h-
cn
CO
O)
CO
Tf
in
in
(0
00
in
in
c^
1 ^
CC
C
a-
CC
^^,
^ r^ h-
h-
CO CM in CD CO r- *» M
3
c
m
h-
n
ir
(O
CM
If
CO
CO
CO
cn
CO
CJ
CN
CO
(C
IT
CD
r
r-
co
CO
CO
cr
C^
in
CC
CM
Cn
C
cn'V-'j-oco incnooco»- <'>||
cncnr-coc^i csicbiricdcvi ^'H
c
0>
a;
(g CD
1
^
"
CM
■>j
CO c-
Cn
CM »- <-
E
"5
flj
It
to
3
m
o o
Q.
o
T3
-C w
CN
OI
h-
O)
(ji
in
Ifl
CJl
CO
CO
CC
CM
a\
CM
in
CC
CM
in 1 CC
f\
t^
CC
OC
CM
CD CJ) CO c
<J> CM Tt
cn CM CO T- 1 ■
5
B) J,
s
E
a
m
in
c\
in
cn
o
OO
f^
in
f
Oi
O
c
cn
N.
in
n p CC
O CC
IT
c
r^^'-cop'^ opocTiTf ^^||
<
o
■5 S
z
^
3
:^
in
CO
O)
o
C31
o
Ifl
in
^
0-
CM
CO
CM
C^ CC
C--
r-
CO CO CO CC
in CD -ft CO CM --
ro
«
E
O
'"
Cn
f^
CM
E
o
o
c
9 1
c
CO
o
en
CN
00
CO
CO
CN
^
CO
CD
CO
c
CO
CM
in
in
to 1 in IT
CO f^
CM
CT
in CM CO CM
CO r* T- r^ CO s. oil
>*-
3
IT
rr
(N
^
O)
a:
00
in
CO
CM
a
cn
IT
P-.
O
in
(D CO CO
C^
r-
CC
c
CM O Ol CN
in CD o in CD h. O) 1 1
o
O
£
<N
in
CJl
"^
■^
T
OI
CO
r-
m
CO CO
CD
CO
CO
CM ri -^
c
CC
Cs
a
cn cn CO TT
lO
CJ
c^
f^
CN
-^ T- CM »-
(A
C CO
<
"i
§'■5
u
3
s 3
o
i o
"o
(/)
r-
a
CO
CM
CO
o
cr
(^
CM
o
CO
c^
CM
CO
1 ^
CC
m CT
IT
CM <-
cc
CM 1^ C
CM to in mil
en <D
J3
c
3
oT
in
cc
CD
O!
CO
CO
in
CO
CO
cn
CC
a-
CC
CC
CC
CO
■ft
Cm
IT
CO
CO
IT
CN
c\
m
CM
Cm
Cm
CM
•-
1^ ec
T^ CO
o> CD CO r-
cb cJ CO c:
cn CO CO »-
C3 <- t-^ f^
^- CM ■^r in Tj- »-
■«r iri fo CM CM *-
CO
i/i
E
0)
CM
CM 1-
c
3
z
3
^rf
__
c
a
c\
c\
CO
■<»■
■*
CO
cr
o
CC
^
^
CC
r^
^
^
CM 1 Ift CC
03 CO CO
CC
^- CO --J
c^
o -- f^
O at 'T <n
g
c
in
■^
CO
h-
CM
in
Tl
cr
c
O]
CM CO ^
ir
CC
r-
■^
CO in CO ■^
o cn CM o o T-
o
<
c
cv
CO
00
CO
CO
CT
CC
1^
iT
"*
CC
CO
cs
r"
c-
1- Cn
■^
(D 1^
"*
CO ■•-
0> CC
in CO CO CO CO <-
r<i
?3
T
CV
k.
u
S
<(
a
0)
Q.
c
C
■c (5
o
O
o o
*3
E
CO «
"5
re
ra
o
t-
c\
CD
CO
CO
o
■<J
CO fv
iT
■^
in
CO CM IT
CM
in
CD 1 O C
cn o-
CO
r- o CM c^
r-
"^
CO CM CO ■tr i 1
T3
3
z
E
3
C
ir
^
00
c::
c
cr
CD CD CC
CD r~ h-
IT
CO
CC
CO
CO Tf in
CM CM CM
CM
•-
■■-
o> a
cr
■^
IT
CM
CM in CO »-
CM CO aj CC
-3- ■•J- 1^
in CD c
to ■<»
CM o,
^ S 11
>
to
c
£
""
CN
(N
Cs
o
c
"o
«
Q)
E
3
C
c
g
c
c
c
c
o
a
o
0)
o
C
o
1
3
E
8
c
o
CD
C2
c
c
c
O
c
o
a
c
o
c:
c
c
I
1
a
E
8
C
o
c
c
o
o
o
c
o
s
o
5
KJ
o
o
a
c
c
c
a
c:
c
c
c
C
c
o
o
G
o
o
o
o
o
c
o
o
o
o
1
T3
o
O
o
c
c
c
c
c
CM
in
£ 7
c
a
o
o
C
a
o
o
o
o
£
1
To
If
c
in
c
c
c
in
c
?
w
M
w
trt
E 5
u
o
If
o
IT
c
o
o
in
o
in
lA
>
"C
O
c
CM
c^
^
IT
V
M
M
d
a
d
c
c
CM
Cn
■^
in
r-
(/
M
M
c
(U
£
M
V
M
w
M
M
w
M
s
w
«
trt
M
M
M
M
t
o
>
S
7
(A
£
c
a
c
1
c
3
° i
w
03
03
m
3
N
o>
c
n c
a
w
oi
a
CC
CC
a
d
■a
■c
■c
a
1 c
a3
Si
03
<U
(L
(D
T3
■c
■o
o
£
^
"o
to
<
IT
w
a
a
■a
■a
■c
■c
■c
■c
T3
■c
c
c
c
1
m
a
T3
■a
■□
T3
■n
t:
c:
c
c
jj
c
c
c
c
c
c
C
c
3
o
O
c
O 3
c
c
c
C
c
c
3
3
3
0)
1
V
c
3
c
c
O
c
o
o
o
o
c:
c
§ 2
3
O
3
o
c
3
3
1
1
E
"C
c
c
c=
o
a
o
o
o
c
§ 1
■a
o
o
a
CD
n
^
s
c
c
c
c
\t
O
ir
c
c
c
c
o
o
a
IT
§
i
g
o
o
s
8
g
"s
o
o
o
in
o
o
in
c
C
in
1
8
8
O
O
S
1-
c
iT
CN
c\
c
a
in
r--
C\
in
CM
in
o
in
CM
CM
CO
in
h-
CM
in
<
z
trt
M
M
M
W
«>^
M
(fl
w
Cfl
tfl
w
trt
Cifl
M
w
z
M
tf)
M
M
ffi
m
M
M
M
M
W
w
m
Z
1
Basic Tables 2003
61
•a.-
c
(D r^ cnonco di^co^co n-0)i-
in o r^ t-
1- t to h- ■<-
cncncD cDTj-r^cO'^ in-r-
CO in CM <n
1§
1
h- 00 ^oooco i^r^Tfc^oq inooor-; r-.mco op to o>ifiCNO oi^-
cjicocD cooen^'r-
■*
T^ ■^ CNJ CO (O T)
ococoincN oocot-
OO CO 1^ CO -r-
■T- CD T-
h- in t^ CO o CO ■»-
ID CM ■* ■r-
CT) T-
to
cocoin-* intocococM cmi-
inincoco cor^coeopj cof
tr _
<
ii
c ra
"o
O Q.
w
en CD o o) r- ■^
cTioieococD (TJcofocoo r«-oco i m co oiocdt-
CM CM C3) T-
a> t^ ^ in ■^i- o ■^ 1
! s
1
E
Z
^
1
h- T CO T-
rj ■^' r^ '-
T-(N tv.-^oir^h- incoojeoco a ■^ t- o) cd OT'^i^cn inTj-cococo OttcncocooI
crio ddod'^ ddiriorico cn^-'^ rid d-^cciiri c^jc^ic^i(^ilri r^'oDirico^-^t>jl
^ cA
T- CMCOtO"<r •VCMCMCM'r-
CO -"a-TTCDr^ incocMCM^
Q-
c
O) 1- CNj h- h- o ■^
CM 0) 00 C\
CD in csi 00 1-
(Jll^CMl (OO *-CDi-
in in ^-
r-ON- r-cnrMcor^r-
x:
3
CO"
CN CO incDcocp CNQOcop r^TfCNipco csicor^
r^ o) csj T-
com cMcor^CM^ (3)^cocor— ool
2
O
^ CO ^'cocNJoi if)T-
CMCMin eoincMooo ai tn -^
n 1-
ooovin ^-CMcoor^ cor^rooiT-
O)
E
^ -q- --J- o --i- -«
in h- Tj- CM CM ■<- '-
»- ooCTJcoin cDcDt^incM cm^-
as
<
s 8
rr M
"o
o
floootDi-r^cr> ooTf'^o •^r-^cninr^ -q-cocMi oco cjini-
incor^cocn oeocMcoincol
E
in
ococDin'fcn cocoir
CM h- CC
C^
CD C^J CO C^
CM CO ■^r O CM en ■r-
U3 CO ■<-
r^TTf^ cocor^cMooJl
J3
E
3
■^<D(b-rrc)co oJcoincDco osocomTf ttcm't- toed o6i-
eocM coor-r^O) (3>otDincMrMl
COCOCOCO cnnCMCN'-
CO r^OOxt'^t (OTJ-CMCM-^ '-
c
■a.
'c
h- o> incDCMCM cocnof^co CDr^
in 03 (3) T-
O CD 1 0> CO CD T-
CDOO rMCD^-OlCD O*-
CO CO ro oo
"c
^
1
h"; (N oi^i^cp cvjinoqojcp CNt^csiocNj h-'^cN id i^ -jTi-r^oo i^roojoiTr N.cooe\ioh-.|
o
s
1
T- ^ T-
Tf-r^o OCMoocoin ocmoojcd r^coi- t-ti- cscMOiin csicmo^i-o rfco^
cd T-^ 04 1
V
0)
cotococo inincMcocNj cot-
rrinintj) h-cDtococo cot-
1
O
i =
<
^
ro ro
Q. CO
13
C Q.
1 8
(fi
r w
o
o
'S
foooocDooiD CMcncoo)-* oooojincD r- n at \ m to cMomTr mcocn-d-oj m-^i
e=( CD in f«- 1
o"
S
c
in
in CO CMtOCMO OOCDOCOO O'^OTW^
COCOO r-OJ COO)C\J-3- -r-
<Nr^O)co ^inoincM^I
s
i
o
u.
§
m
E
3
3
CO ro e>i -^ -r^ S CO -^ d to oi lor-^'xcoco oi^
<o 1^ in Ti
co CO r-- o T-
mcM ini^incoT-cal
1
s
CMCMCOCM (MeNJCMT-
CO roco-f-^ (Ococmt-
" o
"5
1
o K
c
CO O T-
■^^O) fOOCMOCO -q
O Tl
CO CM C31 CM ■^
1 (O CD
o
in ininoioooj T-Trincj)co(o
3
1
fO'^coco'^rcq cotocO'r^p cocotDcsico coinco Ttco
CO
CO CDCDCOI^h- COCDOCDCOfM
Q.
OJ o
o
E
<
•^ CD irifoiriiri tbcsicNccih^ csicDiricdco oi^r^
r^ CO
d
ocj ddddod t^ -^ to c6 ■vr ei
0)
■^
r-cninh- cof^^^meo ttcocmi-cn x-»-
■^
CD
CT) C3)CJ)r^CDC0 tT-TCMt-
CM
(/)
o -—
_ rf
E f^J
ro
2§
tn T3
TO
(/) c
o ra
Q.
o
<TJ
E5"
M
o in (o in tt h- c
o CD r^ in CM CT
CSI T-
CD -r-
CM CM 1 O) in
O
in in in (3) CD '-
ro en CO CD CD CO 1
2
E
CO
(D lO ■>?
in 03 in (\
p p p CO ^
CO O CD •<*
■V CO 00 CD CD
00
CO C3)CT)in^.|^ CSlOi-
CD CM OO 1
"o
B ft
E
3
3
d ai Tf
CO in d CT
rr "^
CO in in Tj
^- CO r^
d csi ■.- 1-
in
d
cd ddi--^cod dirii^dcsitol
V CD
£
CS
cc
r^ in oi a
O) CD in CO CD CS
■^
T- r*.
CT)
en CT)(3)(DCDCO CDCMi-
IM
CO
1 s
Z
m 5
^ ^
-e ^
C
00 Cs
"<j
Tf IT
CO h-
C3) r^ ■«-
in . ■^ c^
r^ CJi ro in CD CC
1 OJ CO
O CO^CDCDO rOI^COCMCOfol
** lO
12-
r^ (C
c
CJ) CO t^
cc
CD in T-
p t c
r-. -J
o o o ir
CO t^
^ in CM ■.-
eoin cD-tfoin-Tool
O
E
■^ c
CN
to r^
CO G
iri r^
f^
<7> 1^
^ O) CD CD <b 'Ej
^ d
d t-
cDOCMoo c3)r-^inc:>cMi-l
£ —
IT
in "!j
r^
IT
CO 1^ ■>}
c^
CO C^
CM ^
r^ e3)r^co^co cococm*-
CM
B s
<
E S
"S
o
E!J
00 1-
<y
C3) CM 1-
■^
CO T-
CC
CC
fe a
CO r-
CD (D CT
1 ej> ■^
hw CO CO <- 1-
o in CM CO m m n 1
E
00 T-
h-
CO CO T-
p CO -r-
C^
CO '.J
o oi m ■^
CO CT
fO iflpppp ■»*prO'VCJ)eo
_■
■V CD
r: '-
1
3
z
iQ.
= -;
§
in 5 in u
in "<r u
ec
0-
CO CC
CM ■r-
codoo cbcocsj dd
I-.: 1-^dV^d ccjoofodr^io
in cjitD'^inco cmt-^1- cm
5&
£ =0
15
c
00 -<»
■^
in rv
?
in
CO c
c^
c
O CM
CT
^
3
O IT
(C
t o oc
O N.
u-
^
oo T-
rocD r^f^ro»-TfT-l
3
o"
in
r- c\
CC
M
c
O IT
c
CS
in CC
CT) C
■<»
CC
IT
^ CC
rv
cn CT
inCT)CT)roro "^incor^ool
o
E
<
tf) ^
CM
CO CO (O CNJ
cv
c
CT
t^
CO -It
CS
CT
C^
IT
h-
P^
iri ■r-
d <r
CO ^ csj csi »-
C^ CD CO Ol (O CO 1
""
CC
(31 ■^
(C
CC
r^
CC
IT
CS
CO CS
CS
1-
N.
CT
CT
ooooincDfO ■^cmcmt-
^
tn CO
_0 CD
^^
^^
^^
^^
^^
^"~
E 00
"o
^ CS
in 1-
CT
CC
c
r*.
CO
CD tT
CC
■tr
Oi
c^
1 to c
;
(C
r^
?
IT
N. cs
CN
CO CD CN
CO CO h- I
E
p u
in
r*-
(S
CC
CS
r-
CO
oo en
CS
CC
CC
CC
CC
CO
' tM CO
CT
p (N ^
C
■^ "^ "^
p ■•-
E
3
3
■ij-
O) CE
CO
(^
CC
CO
<r
CS
3
r^
d o
CC
h-
CD
in
d c\
CT
CS
r^
cd r^ c^
(T
d ^
CC
r^
CS
00
S
c\
"*
CC
■^
en
a-
■^
CN
"C
CS
■^
CT
CT
CT
CT
O) TT in c\
K CS
z
c
o
o
-o
E
s
a
E
c
c
o
a
o
o
o
O
g
1
o
o
o
o
o
o
in
o
o
o
o
o
o
o
o
o
o
c
o
o
a
E
8
c
c
o
c
C
o
c
c
8
o
I
t
o
o
□
o
a
o
o
o
c
I
CM
I
in
o
o
a
o
o
o
CS
o
s
CD
o
c
c
c
o
ir
c
o
in
o
c
o
o
o
o
o
in
c
o
o
w
in
(fl
i 7
i £
(1
o
o
If
O
in
c
o
o
If
a
c
O
(fl
E
3
"o
c
c\
CN
■<
in
M
fcO
tfl
1
3
1
3
03
3
c
CM
CM
CO
TT
in
M
m
M
s
2
7
o
e
M
w
w
M
(/
M
M
M
M
Q
a
q
I
M
M
W
M
M
M
M
(A
(A
a
E
Ol
a
H O
a
a
QJ
T3
■a
T3
■) c
C
"a
tfl
<
m
fl
■c
■c
T3
■a
■a
■D
T3
C
c
a
O t
in
a
T3
n
T3
T3
T3
T3
T3
■a
c
2
a
M
■c
c
c
C
c
c
d
C
3
3
3
O
o
O
O
O 3
T3
c
C
C
C
C
C
c
3
3
o
If
E
■ I
a
3
3
3
O
3
O
3
o
3
c
8
8
8
o
o
o
o
o
o
o
o
S 2
c
3
3
O
o
3
3
3
o
o
O
o
O
o
s
(D
c
o
o
O
o
O
O
o
o
o
o
o
1 1
TD
o
o
o
c
c
o
n
1
p
o
z
3
c
o
c
If
C
o
in
o
o
o
o
o
o
^
O
o
CD
O
o
o
8
5
o
o
o
o
ro
C
3
o
o
o
c
o
If
O
If
o
O
O
If
1
g
3
in
CM
CM
CO
s
in
r~-
CSi
in
f\J
in
o
If
OJ
CS
CO
^
in
^
(fl
tfl
tfl
tfl
W
m
(fl
eq
(^
w
M
&9
M
w
w
w
z
W
«
«
w
M
M
M
V3
M
M
M
V
M
M
<
H
z
1
62
Individual Returns 2003
CO
in
CM
CO
CJJ
(O
CM
Tt
O
r^
^
CO
o
CO
O
Oi
1 Irt
m
■^
in
CO
-t
■q
CJ
cn
1^
E
CM
5
o
ir
CC
1^
in
CO
CO
CD
■q-
OD
■^
CO
CO
CM
"<r
It
Ol
O
CM
rr
CO
in
CTl
OO
a
"*
03
CD
s
1
^
■^
O)
h-
CD
CO
O)
CO
r^
CD
Tj-
in
CO
CO
CO
•<J-
■V
CO
•-
'-
s
s
r
■^
o
o
o
CO
r-
•er
in
CO
CO
n
'-
CO
s
<
5
ra
1
s
'i
O
"o
(0
o
CO
CT>
CO
o>
CO
en
^
CO
Tj-
CvJ
o>
00
CO
t Ol
I^
CM
CD
■<?■
in
00
1^
CO
cn
^
in
M
in
CD
O
CJ)
cr
O
o
a
TJ-
O
r^
CM
to
in
CO
CO
CM
c
■>t
in
CN
tT
i^
CN
M-
CM
in
o
f^
CM
r
CM
1;
CH
X5
CO
in
CO
in
CD
h-
f^
in
^
CO
■*
CM
CM
CM
CM
CM
o
CM
Tf
at
CO
CO
OO
in
in
CO
Tj-
CM
CM
CM
2
CO
E
3
2
e
CO
CM
TJ-
CD
in
CO
in
CO
c
in
o
CM
CO
CM
c
1 V3
to
CO
CO
CM
CO
h-
CO
cn
iT
CT
CM
c
E
1
o
CO
■V
o
CM
C31
CM
CM
CM
CM
CO
r^
r-
O
CO
O
C
in
o
CO
CT
CD
u
■^
iT
r*.
h-
o
o
O
c^
o
o
CNI
o
,-
in
en
o
CD
1^
^
CO
co
■*
CO
CM
1-
T-
in
in
t
h-
CN
CM
r-
o
O
CD
r-
n
CI
fO
c
Tf
w
CM
CO
<
en
1
Q.
(0
o
CD
"o
'o
J
VI
;o
CD
CN
^
r-
r^
CM
CM
CM
CO
CO
CO
cn
■*
to
cn
CM
cn
1 0)
o
CO
Ol
CD
CO
in
CN
O
CO
OJ C
IT
CC
h-
c
r-
IT)
Oi
CN
CO
■V
o
tc
a
■^
cn
CM
CM
c
c
Ol
T
(71
m
CM
to
in
h-
in
05
a
\t
OJ C^
C^
c
m
m
CO
XI
3
a>
CD
CD
f^
CO
f^
00
(D
in
CO
'T
CM
CM
CM
CM
p>
^
o
CD
^
C3
CD
CG
O)
to
in
■^
Tt
CM CM
CM
to
2
E
D
2
CM
-o
3
_.
■^
Tt
(D
CJ)
CN
CD
CM
CM
p^
o
p^
CO
in
in
CD
CO
CO
00
1 (o
cr
CN
^
CC
IT
c^
o
c
c:
cn CC
^
1
o
§
CO
1
CO
CD
CO
o
CO
CD
in
in
CO
0)
CJ>
CJ>
■*
■»*■
CD
cn
O)
CD
in
00
ro
o
CO
C
CO
CO
o
to
-■r
cn
o
00
o
o
in
O
in
CD
00
^
CC
a
CO
n
c
c
c
tc
oc
CO o c
CO CO c^
in <D
<6 to
E
s
<
3
T3
O)
c
"
^^~
^^~
^^~
^^~
CO
o
-1
CD
O)
"5
2
o
f^
CD
a>
CO
CO
CO
Tj-
Tf
in
TT
CO
in
o
CO
O
cn
cn
•*
I o
a
cn
IT
IT
r
in Tj
h-
00 »-
c\
in 1-
OO TT *- 1
o
E
rT
CO
en
in
CM
o
CO
in
CM
CD
"*
00
<J>
CD
CO
CO
r
c^
CO
r-
c
t*-
CM
r^
c^
rv
^ CO r-
CO 00
s
Q.
JZt
3
tT
in
in
CD
in
CD
r^
Tj-
CO
CM
o
o
o
03
c
CT
N.
CC
IT
■^
c-
ro CM <-
O CM 1
o
S
E
3
^
^
CM
o
2
Ll_
C
o
■?,
0}
1
(0
CO
^
CD
^
cn
in
c::
cn
CM
N.
00
CM
^
in
I (fi
a-
CD
o.
CT
r^ ■«
IT
in CO ^ ■<j- 00 o cs
o
i
^-
o
"^
■^
■*
CD
CJ)
o
in
c
o
■*
r
CN
■<»
a
r-.
CO
0> CC
r^
CO ^
CC
o 00 to cn CM h-
•»a- CN in ^ m
o
CM
in
in
in
m
in
to
■*
■^
CO
(0
(M
CM
CM
CM
CO
o ■<»
CD CT
r^
CO r^
IOt»-cO COCMCMCM--
0)
CN
UJ
E
OJ
o
(0
6i
2
o
CD
O
"o
^
»T
s
in
CM
Ol
CO
in
tT
o
in
CD
c
IT
CC
r^
in
[ (y IT
r-^
r--
CO CD CO CO o h-
rv
to CD CD O CJ> OO 1
o
C
in
5
■*
00
CO
o
in
r^
o
a
m
CN
CO
c
CO
CM
CO
■^
■^
in r--
r— r^
"«
CO CO CO CM 00 O T-
r^
o
JD
3
o
CSJ
^
tT
^
in
in
in
^
^
CO
CM
CM
CM
Cs
T^ C^
h-
N
cc
CD CD ^
^j
CN
CO CM ■.- CM T-
E
3
■"
CN
2
<f)
o
o
CD
tT
CQ
in
in
in
CO
cn
CO
CO
cr
h-
CO
CO
1 CM IT
in
in *-
CN
CO Cv
IT
Ti
CO o) to CO o in ^
3
1
h-
o
s
CD
in
o
00
00
o
CO
O
CD
IT
r^
IT
CM
CO
h- -w
Ol
in IT
CS
o ir
r-
r^ CM CD CD ■V CM
1
O
CO
h-
o
o
CO
Ol
CM
in
in
CO
CM
CM
CM
C\
o
d -^
c:
CC
C) CO CC
coin iricocMCMOcol
E
CO
*^
oj
en
o
—1
2
Q.
3
o
rt
in
o
CO
a
in
a
r».
CO
CM
CT
fO
■*
c
Tf
CO
\ <n "^
r^
00 to CT
in CO 00 CM CM ■^ Pv
O (D
E
3
in
IT)
in
CD
CO
(C
(D
cn
■"J-
in
CN
CO
CD
in
CM
O]
CT
a
Cm
CC
cn
o
CO
a
CM Ol O
-" S "'
CJ) Ol Ol ^
oi 00 CD r^
■^
h-
o-
ir
CM r^ in (3J <3) C31 O
CO CO CM »-^ ^ (3 CO
2
"5.
c
en
00
CM
o
(0
<31
CD
■«r
CT
Cm
o
00
tc
IT
(--.
CC
CM
' s ?
1
00 CD CO C3 (N
p-
O CM "«
in r-
t ■^
o
c
o
3
cn"
v
CO
1^
Ol
in
G)
1^
(O
CO
o
cr
Tj
CD
c
CN
CN
CC
r^
iT
CO c
c:
CO *-
CC
o -^
IT
to ^
M
in
o
s
to
h-
in
CT
r-
1/
Cm
CN
tc
h-
rt Ol
co r^
1^
CO c
tc
"tj
CD CO ■<-
0)
CO
CD
r-
CO
■tr
rr
C^
CM
O) CT
CT
a> (£
IT
■^
•^
CO T-
c
0!
un
<
Q-
o
E
D.
■c
o
'o
o
1
tc
ic
to
CD
Tj-
r^
o
in
CO
h-
C31
00
c-
IT
Ol
CM
1 ^
1
s
CN
CC
o ■■-
in
»*
1^
CC
?
CM
■c
CN
S
■^
00
CD
CN
co
o
r-
■*
cn
O
CO
r
CD
a
in
o
(d tc
CD
c-
*J
h-
tt
■^
ir
t^
c-
■^
at
(ft
X)
3
to
CO
CD
O
(0
C33
CM
tT
c
00
tc
IT
"<j
CM
c^
to N
CT
CC
O CM
IT
in
f^
tc
CO
CS
GO
2
"
E
3
2
£
c£
^
m
m
■^
■^
CO
to
CM
cr
*»
CT
■^
t
IT
ir
■^
C'
c^
c^
a
a
1
E
1
o
o
o
o
o
o
C
o
o
c
O
o
c
c
o
c
i
g
C
o
o
o
o
a
o
o
o
c
c
o
O
a
o
7
8
o
o
a
a
o
o
c
c
a
C
o
o
a
o
o
□
o
o
8
o
T3
TO
o
o
o
o
o
o
CM
in
si n
c
c
o
o
o
o
o
o
o
o
a
*•
u
c
in
o
o
o
IT
s
tfl
*fl
w
w
i £
c
If
c
IT
c
o
o
in
o
U)
O
c
CM
CO
r:
in
(/
(/3
M
c
CM
■*
in
V
t/
M
o
c
2
c
m
f*
M
w
M
M
M
M
X
c
3
£
w
»
M
(/
m
m
M
w
E
K
7
c
M
di
a
C
c
3
c
3
° £
M
3
N
a
!> C
a.
a
■G
■a
■c
a
d,
■□
■ci
TD
o
1
05
<
1
:
IT
a
CL
■a
■c
■c
■c
c
c
c
in
w
a
"C
"C
"C
■a
■o
■c
T3
T3
c
c
C
T3
c
c
c
c
3
3
o :
■c
c
c
c
c
c
c
C
c
3
3
3
if
C
c
o
3
c
3
o
3
o
3
o
c
o
□
c
c
c
c
c
§ 1
c
o
o
3
o
3
o
3
o
o
3
3
o
1
"C
a
o
o
o
o
o
o
c
c
o
o
§ 1
T3
c
o
o
o
o
o
o
C3
a
T
c
a
o
o
o
o
o
c
8
C3
o
o
C
2
o
o
o
o
o
o
o
o
o
O
y
c
CT]
c
ir
c
in
c
o
c
IT
o
ir
o
o
3
o
c
in
c
o
o
O
in
s
o
o
O
C
IT
CM
^
ir
r-
CM
in
c
in
c^
CO
in
p-
CM
in
c
2
M
M
M
M
y
M
it
M
M
M
fa<
M
M
M
Vi
M
2
W
M
w
M
V
w
V)
V
M
fA
M
M
trt
tfl
O L
<
H
z
1
Basic Tables 2003
63
is
£ 9
T- r-
T
CT
CC
CT
c
r>-
IT
c
CO
p"
■^
cc
C
IT
CT
00
1 u
CD
in
p-
oc
CO
?
rv
CO
CM
CM
iv
en
CO
PI
s
1^ ■^
C
CN
a
CD
cn c^
IT
CN
c^
CT
CN
p^
CD
CD
h-
CD
CO
c
in
CT
cn
CO
CN
■^
CN
o
o
p-
o
QJ S
o
T^ IT
C\
t£
Oi IT
00 cc
az
a
CD
■^
IT
in
IT
CN
c:
o
r--
in
c
rv
00
O
CO
in
in
x: —
E
tc
C\
CN
CN
CT
CN
p:
CN
O o
<
E -S
c '53
ro rJ
D) O)
o
6^
*» o-
h-
c
CD
CD
OC
IT
c^
T
cc
■c
CN
cc
CT
tv
in
00
! 00 CD
C\
•^
cc
fv
c^
CD
in
cc
CO
CO
OC
a
E
3
3
CO
n IT
N cc
c\
1-
00
C7> 00
oj CV
C
"tf
c
cc
00
IT} C
CO P-
O
CN
C«J
■^
u
c
CN
CD
S
c
cc
p-
cc
cc
ir
cc
CN
03
cc
CM
CO
00
ir
CO
o
CO
rv
ifi
§5
Z
5^
c
h-
h-
ir
CO
IT
C
CN
■*
cc
in
CD CC
IT
IT
CT
P"
1 f*
CC
1
C
CN
CN
CN
CN
S
0^
CD
rv
p-
CD
|v
<U DO
O -D
3
c>7
OO
5- c
c^
r~
IT
oc
r^
CC
cr
c:
c
If
rv
CN
■^
r-
CT
•"*
c:
CO
CC
CT
P-
CD
■^
CN
»-
o
c
in
o
O
to CN
c
a-
CO
CN
CC
?
cc
o
in
IT
■^
h-
CD
t
(C
CT
CT
IT
P"
rv
C«J
■<i
"!t
cn
CD
CN
r-
r^
E
cc
cc
t
h-
CD
IT
cr
CO
-?
CN
Ol Ol CT
CD CT
u-
cc
■^
CN
CN
CN
o ^
<
"m CO
in r-
O 1X1
E S
'o
0) <D
m -^
cc
ir
CV
CD CN
IV
Tt
CN
p-
CT
5
r^ in p-
O) CT
CN
1 (O (£
1
O rv
h-
O IT
p-
CD -5
CO 0=
CJ) CT
CO
•r S
OJ
£
n ri
cc
T
c\
CO CD
CTl CT
c
cn
c
CO TT tc
C^
C
m c
CO Cl IV
■*J- CN
p-
ir
CO CD C
CT
■^
CC
tv
= "
5 ^
J3
3
o c
cc
CN
c^
CN
^
CT
cc
cc
?
CN
r-
a> cc
r».
c
CN
T^ c
O) O) CN
n! CT
p-
p"
Oi 'J P-
rv
CJ) CM
d
E
3
E
— '
T- C^
T
cc
IT
IT
CC
CT
ly
■rf
C^J
CN
»-
^ CN
CJ) CT> CT
CO CTl ■>*
ir
CNI in CN
C4
^
3
£
z
.g
c
o r*-
IT
CT
CC
O CN
CN
c^
o
1^
^
h-
CN
■<-
p:
Tf
tr
in
in CD CD 00 r-
c
cn to c
IT
CO 1-
rr
■c d
3
o"
n CVJ
CD
IT
-*
CO ■<*
c
C
CC
o
IT
r--
CT
c
CN
CM
■^
■^ cc
iv
in CO p-
in CO cc
CT
in rv cc
CT
C3 C
00
O "cD
O
r in
C
r-
iri ■^
f^
CN
00
cc
■^
CO rl
Tf
■^
CN
t
P-.
■<t
iri iri CN
CD N
co p-
o6 CO Tf
P-
^ 1-
<6
E
■>*
CM
in
CN
iv
in CNJ CN
1- CM ^-
Q
E rJ
<
o en
3
13
c ^
CD 0)"
a>
o) ii-
o
W
o
£ in
o) E
2
00 CM
c\
cc
c\
c
o rv
CN
cc
■^
CO CNI P-
c
CC
CC
I 00 h-
in c3) o in OO Tj
C
CM 03 in CT
PM in o 1
1
E
3
C
3
S
CO CD
1-^ CD
c^
cc
p
CT
CD CO
CI) c
in CD cc
CM ob cc
IT
C31
p"
OO <C
rsi CN
CC
Cs
CN
CN
1-
c
<3 CO CD
CM eg C^
1- CM in CO ^
If) CT) PI CNi Tj
OJ CN
Ol CT
CJ CD Ol CC
CO CO p:) CN
CO ■>-
CN '-
in
o
— '
■^
■^
■^
CM TJ
m ■<- r-
1- T-
b
LL
C
o
z
■s
o
Q.
c
h-
r^
■g
CNJ O) IT
^
cj) o in CO in h-
1 n -^
O Csl Ol t-
cooinin incDCD-^ro ool
3
5) Tt
p-
p-
"tt
IT) a-
to CM CO (D
CO cc
Tj- (D C3J CNJ CD -^
' 1- h- CN
rvcoco rvcDCMOc3i incoincD"<j
rv
O
E
d CN
CD
CD
cc
X
CD
f-; iri ui c^
Tt
CN
CM CM C\
TT CN
T^ CD IT
cd'-^CT) CDCTJCOCDcd TtCMCMCMT-
U
p"
<
<5
^ 1
(0
O w
2
Q.
"o
s
o
to h-
tT
n
CO
cc
5
CN
OC
(N
r^
r-
CN
CD IT
?
OO CC
cc
I OO Tj
CT
f-
CD CD rv CO CO IT
r- pvj CM CD in CNi CD i
03
£
fC"
CM
CJ]
Cs
CN
CD ^
■^
cc
t--
O C
O 1-
CO CD C
O 1-
■*
CO r-
r-
r-
h- CNI fv
O O v-
'o
1
3
3
T^ <n
in
in
CD
CC
CC
rv
ir
IT
p"
■"»
CM
CNJ CN
CN
rsi 1-
T^ Csi Tf
iricDoo cdcdininrj ■^csic-jrvii-
cj
^
^
Pg CN
■»-
TO
Z
CO
en
9
■£
to ■^
CD
f
CD
cr
■^
■Tt
a> Ti
cc
CN
1-
■^
■^
(C
r^
C
■^
1 CT> r^ cc
1^ CO o in in rv
in CO CO in ■r-
IV o o 1
Ot) T-
"*
"^
CM
r^
-tf
cr
0=
CD
CO CO p-
r-
1-
00 ■.-
CC
op^in fvrvcoinco oh-cncorv
^
s »
o
E
g
Csj CD
1
<r
0"
CO CD CT
cc
fv
CT
■^
in IT
iri c^
CM CT) CN
:::.
CT) CT) iv! CD ■<-
d CO 03 CT) ■^
ifi 1-
00
>*- O
^
CO 1-
in 3
<
O w
E S
1 !8
cn ra
o
o "Q-
o> o
ai
CD
in
IT
Ol
cc
3
CC
r\i
IT
CO
CD CD IT
■^
CT
1 1- in ir
o in r) CO oo T-
CT
O CO t;
CC
CO Cs
o
— ra
0)
E
3
z
£
3
in"
lO CN
^ in
ai
OO
cr
CC
CD
cn
CT
cc
IT
CD
eo
t^ rv. CT
CNJ CM CN
CN
•^
00 -t h-
T^ CM IT
CM CD in CD *- CO OC
CT) ■^ ^ T^ T^ (vj (C
in CM CO iv
tT If) CO CN
rv Tj
CM ■^
pi
2 O
ra
^
CN) CN
■^
CO
o
c
n CO
ir
c
in
OC
CD
G> CN
h-
c
CC
ir
1-
O CN
CT
CC
r*-
1 h- P^ CN
CM CO r-
o ■<-
cc
fv
CO -rr c
?
CO -r-
to
3
CVJ T-
IT
cc
CN
^
IX
h-
CO cc
p-
C
p"
CO CO IT
IT
ij
CM O ^
rv CO O O CD CT
h-
CO •* "!j
CO OC
to
2 S
-*
T^ -*
CP
CO
S-
CN
^
ir
■^
■^
-T
■^
CS,
T- N
r-
r-. d '*
o ■.-
'tf
CN
r~-
^
IT
■^
■^ c
-*
s- o
CM »-
CN
ra 01
<
U) -ii
(U CQ
il
'o
O CL
CD
CO
in
CC
a
C^
cc
CC
CN
P"
CJ]
h-
h-
r-
CT
h-
p^
1 **
CC
co
<J) CT
c^
■<:
CT
CT
h-
c
N
O
00
N
o
o
^^
J3
E
3
z
E
3
CO
in CO
in
o
00
o
00
cc
00
c^
CT
cc
"*
■^
cr
CN
CO
CN
P"
CN
CN
■r-
o
CD c:
T^ C^
If
CN
CC
On
CN
CN
CT
OO cc
cji c
CO
CD
IT
CM
p-
CN
O)
CO
z o
01
2
p"
'^
■5
c
o
1
E
8
a
E
g
c
^
o
C
c
c
o
g
o
8
C
1
o
o
in
c
c
c
O
o
o
8
O
a
E
g
a
o
c
^
^
^
C
O
1
o
1
^
M"
a
o
o
C
c
a
o
1
c:
o
G
c
□
cz
c
o
o
T3
_c
o
o
o
If
c
c
o
tn
C
c
c
c
o
in
c
tfl
PM
*fl
C
c
IT
o
o
o
IT
o
o
o
o
IT
c
o
a
o
o
CN
CN
c-
TT
IT
h-
t/3
«
M
1
a
■a
c
3
a
3
c
CN
CN
CO
in
rv
V
V
M
b
c
3
ffi
2
-
§
M
M
«
fcfl
tfl
«
«
(fl
«
a
D
s
E
g
M
m
tfl
M
(fl
w
tfl
«5
tfl
E
.y
b)
i
a
D O
a
a
a
a
■□
■c
■c
a
o
a
a
a
a
a
T3
■o
TJ
X
CO
C
- i
in
a
S
■c
■c
"C
t:
"C
"C
■a
■c
ti
a
c
o t
Y
%
a
"D
■c
"□
■a
■a
■o
•n
■c
C
c
£
t:
c
c
c
c
c
c
c
c
^
Q
c
O
O
O 3
■n
C
c
c
c
c
c
c
3
3
o
c
c
o
c
3
O
c
c
c
o
3
C
8
8
1
O
O
o
o
o
o
o
o
§ 1
c
O
o
3
o
3
O
3
O
3
O
C3
3
O
8
g
8
o
o
S3
k
TJ
o
o
c
o
c
c
o
o
c
O
c
o
o
o
o
o
O oj
•a
o
c:
o
o
O
o
o
o
o
O
o
o
o
(U
*
Q
i
o
o
c
IT
o
o
c
ir
c
c
c
c
o
o
a
in
o
o
C
c
c
8
g
o
o
o
o
1 ^
■a
m
a
3
8
o
c
o
if
a
o
o
in
o
o
o
o
o
o
o
in
O
o
8
o
o
o
o
ra
u
OJ
CN
c^
a
in
h-
CN
in
CN
in
in
CN
CN
p^
■<J
in
h-
CM
in
c
Z
M
t/
m
«
tfl
«
«
tfl
M
w
M
M
M
M
«
«
z
m
w
M
w
Cfl
W
tfl
tfl
tfl
w
(fl
«
«
tfl
o
<
l-
z
1
64
Individual Returns 2003
,c
c
(0
00
^
to
CT
Ol
Ol
00
Ol
CO
in
CT
tc
I w
Tl
in
r-
in CO CT) in r^
CO T-
0> to P^ CO CM (M
g
If
5
(\
(D
in
C^
T
f^
^
CD
in
?
CD
C
s
CM
Tj
CT
CT
c
in
coif> ninocsiT- f^tocoocoml
£
n
CD
(\
TT
CM
to
CM
in
o
Ol
(D
CM
CO
tc
CT
O
m
Csi CT
CT
cicMT -*cJtoinc3 »-
h-
CO CM Tt
CM
CM
CM
CM
CM 1- CO ■r-
™ tf)
<
tl
0) -jg
€s
o
•/)
o
CO
en
^
O
^
r^
cn
m
^
3
(M
in
CC
(C
h-
cn
' 1
O CO
CT
^
in Tj
COO CT)COtDCD<NI Col
1
2
£
2-
r
in
in
(O
CD
IC
CO
CC
IT
00
in
in
CD
Ol
CM
CM
CM
CM
CM
CT
C
c
Ol h-
oi ■^
if)lfl h-(31CMCD01 incJl'-i-O ^1
c3cb cboicbififo ^cM(sicNi'-^ <^l
CO
"3
"S. =r
c
r-
o
r-
n
CO
o
Ol
Ol
Ol
CM
CT
cr
1 ^
c
CC
for- cjr^incOTj- m -a
p^ CO m
1
M
CN
c
Ol
o
1/
00
a:
o
a
o
in
CM
o
in
(31
00
CT
C
o
CO
1^
in
CT
c
in (N
o tc
c
c
CSJCT) IflOO'-tOCD (NICC.^-;^-
»-ci oicsioifid) r^cbcD'-
to to
Tt Tt 1
in
tr
■^
n
t:
in
n
m
CM
CM
CM
rs( h-
OC
h- hw in Tt -J
Tt CO CM ■.- <-
c S
ll
ID [fl
~ ^
o
c' Q-
52
N.
If
in
h-
h-
s
en
o
o
Ol
Ol
c
in
CN
■r-
■^
[ a
OO Tf
Cm
cn r^
CTltDCMCJO COOCSJ'^
CM (O 1
O o
q3
E
rt
o
(0
in
CD
CO
CD
Ol
to
Tf
CO
CO
CC
c^
CT
r^
a
"«
f
inin incM^cMco t^ rt co to a to I
J3
3
■^
r-
in
O)
CO
in
Tt
Tl
in
CC
Ol
in
T»
Tj
r
CM
■^
^
CO "-
c
rn Q csiirir-^obtb tboiifiTti-
=1
2 "^
E
2
CM
c\
c\
(\
CM
CM
CM
(--
in-<J--<t ncnCNICM'- r-
c
~a. 1^
c
Tj
co
tN
<c
o
h-
f^
3
cn
CM
in
n
CO
Tl
cn
r-
CT
IT
c
I ^-
CO ir
cn to ^
r»- Ol in tt Tl
CM CM cn in 1
g
1 8
O
oT
r
■^
^
Ol
ir
o
<7!
o
to
o
CM
CD
a
00
CM
(C
IT
0-
IT
IT
CM
tc
tn
tD rv
cD(Mj(o Tr(NifO'-(N (6c3i(onh- ol
h^tcitji o6^^^^r>ic^i tncDcbtcic) r«."l
E
n
rt
If)
(N
■^
en
T!
CM
CM
r--
■^
OD m •<j-inincNJCM cN'~
Q
<
^I
<U
fe c
£
2 5
6i ="
CO
o
1^
o
CJl
in
(O
^
in
to
^
OT
<J1
C\J
00
CM
c^
■»
CM
CC
CM
1 f^
CO OC
ooOQO r^incji-TO cntncOTTco^l
o
Xi
E
D
E
3
(31
*•
en
■<»■
h-
o
in
in
CM
o
cn
00
in
CD
o
CM
CO
(£3
o
r^
CT
Cm
tc
CM
c
CM
O 00 Tl
com comococN t-^-.O'-'- ^-I
tbtb c^in^iri'^ cocb'^cO'-dl
o
2
CM
(SI
n
CM
CM
cn
CM r^
CM
Tj- CM (O ^ CMI T-
■^
■^
■^
i
o
LL
g
■o
2
a
"q.
c
00
s
CN
M
s
1-.
o
a
a
a
CMI
Tt
Cm
r-
iT
r
CO "-
s
1 a* CD CMCMom tocnooh-Tj- tDinr^for^<Ml
^
D
O
r-
C\
00
K
r
If
in
■^
CM
00
C
IT
^
TT
OOOtD CMt3)CMf^CD tO'-
Tj- CM cn ml
O
CN
in
ID
1^
CC
Ol
CO
CM
tc
h-
CD h-
00 ^
r> ■^ oo>(b(^ (-iific3)(D(D CTicNc6(3J*-^Trl
o
^ in
E
m
n
^
CM
f
Tf
CM
CM
CM
CM (C
CDinTT tf iS> D tn C\i r-
<
■C m
Qi
ro o
a —
CO
% 8
ro
Q.
en to
o
m
c
i/1
Ol
fO
CO
3
M
s
r"
CT
rr
in
CO
CM
in
CT
CC
in iT
OC
1 h-
IT
n <-
CM Tl
■.-c^ltD»- inoicDOio col
o
C
CO
u
CM
1^
00
rt
CC
CC
Ol
TJ
Ol
Ol
O CT
in CT
in Ol
n TT
CC
cnio T*-nr«ic\jco locnoioconi
"o
f
3
r)
n
(M
en
■^
o
CT
C
a-
CM,
P^
-^
■Tf
(^
<n --
CO in OC
CM OCi to CD ■.-
cn CM CM 1^ Tf ^ ■.-
00
0)
O
CM
C\
c\
CM
"!j
"tj
^ (Nl CM CM CM ^ T-
2
3
3i
CO
2
^
c
ui
o
(X
in
c
CO
c^
c^
00
CT
to
(D C
CO o-
p-
1 t^
(O ^
cji ■^
cn m CD p^ o> T-
cn p-
!c
3
O
ro"
f
^
5
u
to
o
If
in
ir
CM
CM
CO
CO
a
Ol
CD
(D
ir
IT
CO Cv
Tf CM
a-
OJ IT
Tt CC
o-t'- cnT-in-^rcD '-■T-oi-^tcDtDl
TfcotD ■r^tciifiTrcD ■^oitdif^diol
Sj
E
CN
m
in
CM
(^
CM
c^
CM
tc
Tj
(31 CO Tl- n Tj
CM ■<-
CM
g .?
<
a a
CD to
"o
(rt
a
CM
CO
en
a
CN
a
in
CO
CO
IT
cn
in
■«
OC
C
CT
1 CO
to *J
c
Oin incOtDCO'^J- CNtDtDfMlT-
o>
o
5
E
03
00
"tt
ro
c\
»t
IT
CO
■<»
cr
Tf
cr
C31
CD
C3> r-
Tj
CM
CT
o
CO h-
(^
CO in Ti
CMTj-N. CslCnCDCJl'-
V
f
(N
a
c\
c\
a
CO c:
CC
in
(31
c
in
m
CM
CN
CM
G
(N
tb T-
CT
r-~ Tj
00(3)00^01 <-lO(OCM'-
00
c\
CN
CN
CM
CN
CM C
Cm
CO CM
CM CM <-
2
3
2
ir
« s
O i/5
c
s
f^
a
CO
ir
CO
o
CM
3
OC
t
CT
CT
f
I "1
CO IT
C
p^
inininqain nroinmcD ^1
i
O
n
a
CC
r^
CT
tT
IT
Ol
c
in
CC
h-
CO
r-
O CT
CC
OlcncDOtD (31OtDC31Cg00
It
o =e
1
(C
c
n
IT
o
CM
<T
IT
CO
CT
a
Ol
CC
■>f
tc
^
tc
r^
CT
CT
if> cjioioicocd CMcocjicoinail
IC
cr
in
1^
CC
in
IT
n
r^
CM
Cm
CN
CT
CT
r-
01 (31 in (D (O TI
CO CM *-
<
E S
o to
i CO
W T3
(0 C
O CD
'o
i5
a
o
in
CM
a
h-
(31
o
o
1^
N.
CO
CM
Ol
in
1 ^
f.
in
1
r-
in in CJ) C3) CD TJ
in in CT
r^
^
E
in
Ol
c\
ir
u
r«-
r
CC
CM
■*
r^
CO
If
m
n
IT
o
CT
CM
a
C31
CO
m cn C7> cc
m 00 00 to
Tt
m tc
(O
cu r-
^
3
Ol
in
in
CO
r-
a
c^
in
CD
cn
in
in
^
CT
CD
(C
C*l
CM
c
CT
01
oi oj oi IT
00 CO Ifi IT
Tj
CT) CM
O) ^
E
E
— -
CN
ir
f-
in
CO
CT
CC
IT
Tt
cn
m
CM
OC
01
(31
(C
O) CT
ir
■^
0-
C^
Cm
■^
CM
ss
3
2
•*
C
1
3
(U
a
E
^
c
o
s
o
s
I
in
1
l
o
1
a
E
c
c
c
^
c
g
8
8
I
1
g
g
c
a
c
C3
c
a
c
CO
c
CM
in
S! 7
c
Q
IT
Q
IT
c
O
If
c
CM
M
trt
w
t/3
E S
c
If
in
c
in
CM
in
o
i
c
c>
CM
c^
in
W
M
M
4
a
a
1
CM
CM
n
a
in
r-
W
«
M
c
M
M
U
M
M
M
M
M
M
M
M
tfl
w
ffi
c
Jl
7
c
M
oi
C
3
3
C
3
5 i
o c
(/J
oi
a
3
N
CJ)
c
D C
a
oi
^
Tl
D
n
a
a
a
a
a
oi
T3
TD
T3
£
CO
<
1
IT
a
■c
■c
T
C
1
a
■0
■c
■D
■D
■D
■D
■a
T3
c
C
■c
c
c
C
3
3
o
O
O
O 3
■a
c
c
C
C
c:
c
3
3
E
c
C
o
c
c
o
o
o
3
O
O
o
s
c:
o
i
8
8
i
§ 2
§
3
3
3
3
3
3
8
1
8
£
■c
a
a
a
a
o
a
o
o
o
o "
■0
™
■c
c
o
c
o
o
o
o
o
o
o
o
o
o
■5
c
»
{
rz
3
c
C
in
c
a
o
o
in
in
(3
o
3
If
in
C3
in
n
C
IT
CN
r
C^
2
in
CN
in
CM
in
in
CM
CM
CO
s
in
CM
in
c
2
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
2
M
tfl
M
M
M
M
*fl
M
«
M
M
M
M
<
t^
Z
1
2 is
Basic Tables 2003
65
c
■«T o in cNj ■^
1^
CMI ^ in ^
Tf 1^ r^ CMI Tf cc
r^
1 CM cc
r-
CC
CM
cr
h-
CD in c
CM
CM
ir
CE
cc
c:
CM
03
p CO inOlCNfO 0OCOCN"<J
CO m c) r^ o Tf cc
c
T- cc
cc
IT
in c
ifj CO in cc
If
o r^
c
c
■^
1
O
CO r-COCOCO CO'^COCOCM COCO-q-CDOO OOh-
cr
-" 5
S » "
■^
■^
TT CO CO CN
cn
CO --J
cc
■^
rsi
ra
^^
^■^
^^
\~
"o
(0
a> CO to ■^
CO CD ■rt
CO CMI r^ CM
ir
CO in ■^
o c
■<*
1 o> cr
(—
CO
Tj
cr
o
f^
(T
C^
m
cc
iT
iT
rsi
0)
£
CO en <- (N CD CD c::
CNJ rr ■* CO -^
CMJ CO ■<-
in CM
CO IT
r-: IT
CC
<*■
■^
IfJ lA IT
CC
■<*
CN
CC
1^ h; 1
3
J3
E
3
O
o in iricooicvj cococmcnii-
Cs,
CNl CMI CO CO CO 1-
-
d 1^
CT
CS
CC
c^
p-
p-
CO CMI CM
■<-
CM
CM
CM
P-
-^
c
3
w
C
2
c
.9
"c
_____
CO <=> fO T-
CO O ■r-
en in N
o ■<-
oj CM r^ 00 T-
h-
CM
1 o cc
CN
CM
Cm
T-
cc
O 1^
CO o,
P"
CO CO 00 00 r- 1
D
CD
T-; CO 00 CO CD r- -^
CO c3) 00 00 in T-
f^ Oi -^
CD cr
c
CM CJl .r-
CM
CM C^
t^
C3) CO Ol r^
iT
h-
CI CO O) 1
0)
O
E
<
O
T^ Tj
in in -^
n 1^
Tf CO CO CMI c^
CO ^ ^ CD CO C^
CO T^ h-
CMI CM
If) Tj
Tl
^ CO CO CM
c*"
CO ^
Tj
CMI ^ 1
Q.
ro
■s
CMI CO T-
o
1—
o
w
to u-
CN
CO n
n
CC
^
CO dl in -r-
CO O) T-
s
in cc
^
1 m CO o CO o Tj
Tt
CM in ID CD CN
CO c^ ^
(o CO 1
in"
(D N-
en T-
cD CD cr
eg (O CO rv
c
O CMI N
fv
ir
Tj
' t^oi a T-
CO CO CO in -q- Tt N
CO o p^ r^ T (O 1
3
3
o
d ir
•^
CO CM
C>J CM
CO Csi CMJ f-
CM
CMI CMJ CMI CO CM ■•-
d TJ oiodcOCO COCOCMCM*-
CMi CMI oi csi 1-
a;
^
CM CM
2
c
r
r-
□
cc
r-^
in cc
co 0-
GO CM
f
CMI 1^ CO cr
iT
h-
Cm
1 *- (7> 00 CO CM cc
c3)CDCMTrcD inTTooino^
3
-t
CM
cr
r^
O CM
O Ol c
CC
N
CD rv
-<»
-«
Cm
a:
CO TT
OOtTt-CO CWCnCM'-
o CO r^ to N. -"t oi 1
«
O
E
o
CN
c
o
cc
cc
CO r^
CO CD CD IT
cc
in N
O) IT
«:*
CM
CM iri •«■ CO CT) r^
CO in 1-
N
cocor^in cDifii^c3)r^col
^1
<
ro 3
X JD
iS s
B ^
°i
o
«
to CM
cr
cc
CO ■r-
o o CO CO cr
Tf CM cn h-
CM
cc
^
: Ol 1^
CMICMICJICD incOTfCM'-
O in CM O CTi CO
o3
£
CO
r
cc
c:
CM
IT
OJ ■<-
in o CO c
CD en in CO 00 cc
■^
CO 1^
O O CO Tj
CO CJ) T-
Tf T-
CM CD G) CD CO 00
E
3
3
o
CC
cc
IT
Tj
Tf
IT
iri ■<}
■^
CO Tj
CO CO ■<}
in -^
CM
CM
T^ CJ CO "<J
m in «-
com inin'^'^co -^coco-^rcMCMl
2
c
Tt
03
o
r^
IT
r^
in -r-
■<*
cc
CT
■ri
O) T-
CM
CM
c
! o o oocncooo cnininrt-cD qococdcmco
3
cnT
r-
CO
IT
cc
cr
CO TT
rv
00 T-
IT
CC
q CO C£3 CO ■^
cc
CO p o) cocoocj) r^coo)-.-^- co'^mcocMJCMl
O
1
o
r)
CD
in
cr
cc
CO ■n
CM f^
CM T-
cn IT
c
oi cn (^
CO K
■^
c
n CD Tf >- CO ■>?
o CD CD r^ t^ 1-
CM cn r>- CM (o 1
12
r-
CM
CM
■^
CM OJ "-
CM
CO CO "tj
"4
in in CM CM 1- CM ^
«
OJ
Z
"o
2
^
t^
Tf
cr
CC
■^
h-
CD CO 1^
CO r^
Tt
CO 1"^
N.
CJ> K
CO 1 CM CM ■<-
1- 1- cn 00 ■^
•d-i^-r- cncacncoi^in
K
E
c
CN
»-
r^
tt
CM
CO CO r^
CM cDCncooi^ COI^
■^
in o) CMCMCOC33 cor^^"^in h-ocoocDoj
X)
3
o
m
c
(^
cc
r^ oc
CO CO (O CD <-
CD ■»*■■* CO CO 1-
coiriocjebccjco iriodcoirici ■-
r^ Th Tf T-
to
0)
Q-
O
'5.
E
3
2
2
m.
OJ
■^
C-J ■>-
'-
■^
CM T^CMCM CMCMt-t-t-
■^
a.
s
o
c
Q)
<;5
c
Tj
Tt
o
OC
a
o tc
en CO T-
CM
co CMI CMI cr
Cs
CT
CM
1 ^ cn o o tt 1-
^oincDf^ CMCJ)h-'a-m^|
0)
3
o
(0
CN
CD
■^
f\
■^
CO
■<j
h"
O IT
c
in o CD c^
O O.
' ^ CO xj
CM CO ■^
CMCOt-f^O COCDOCDCOeol
o
E
<
o
PI
h-
a
CMI T-
cc
CD cji o.
"^
(6 T-
o C^
CC
r^
^iricbcdcDif) ci^
1- PO -^ O 1- -r-
CO (D 1
o
c
— '
C\
CM
CMi o:
CM -r-
"
"
"
incoTfco cococmcmt-
"
^
^
2
o
(0
n
h-
m
Ol
O Tf
00 CMI Ol 1-
C^
CD O) r^
cc
CD ir
c
1 ^
ininCOOCM CMCMCOOJCM ■<}
r*- 1-
CO ■* CD 1
a5
E
3
2
£
3
C3J
o
If
OC
CM
CD
CO
CD CO
TT CD in c
CD CMi CMJ CT
CM
C
-<3- o in c^
f^ iri ■<}■' ■^
■*»
Cs.
r^
•3; N
^cof^CM in-^a-coh-in ••t -t -^ m <j> m l
cocMJificD cjcji-^a^cooj CDh-'ifi-^^ccsl
2
OJ
CM
»-
CMI N
CO CO CMI CM »-
T3
0)
c
o:
■^
CD
c
CMI
r^
■<j
C~
■^
00
CM o o> CM
cc
in
■^
1 in CM
h-
rr
CT
X
CM
(^ ■^ CM r^
a:
CO CM ■r-
cn 1-
S
3
1
M
■^
-^
CM
CM
cc
n
■*
IT
r-
CC
cc
c
r
en h- CMI OC
CO h^ OJ OC
CT
r
r
o
to C^
X
c
cc
c^
cc
cc
O CO 1^ (D CC
C) IT) ^-' CO P-
O) N
to N
CO CO O) I
O) in d 1
Cm
CM
CM
CN
PO ^
o
3 "^
Q.
*a. "5
3 a
m
C
(D
Q M
'
"~~"
^^~
^^~
^^~
^^~
^^~
^^~
__
' ' '
— "■
—~
~~"
o
S
=3 -S
E
■q.
'o
TO
TO
"S E
«
3
cn
in
s
3
CO
r^
cc
CC
cc
Cm
cr
IT
00
Ol
1 «
0=
s
cc
r^
IT
cc
CO c
■^
h-
u-
c
T3
C
O
'o
^1
J3
E
3
E
3
CD
en
cc
ir
cr
tr-
ie
cr
IT
"<t
Ol
<r
CS
Cm
CM
CM
o
c*'
CO
CM
cc
IT
CT
o
c
O CO CM P"
■r- <£> (6 Tt
c
in
p-
P-
CM
cn
CM
■^
CD
CO
(D
ifl
CO -^
g)
CN
■^
■^
c
0)
CO
2
3
CO
"S
o
ja
E
(-
D
C
c
T3
in
(U
E
8
c
i
8
g
1
o
a
o
O
O
in
o
o
o
o
o
o
o
o
o
a
c
Ci
o
o
o
O
C!
C!
o
a
a
o
7
o
o
c::
c:;
CM
c;
o
IT
o
o
c:
c;
C!
o
o
a
o
o
I
C
o
o
If
c
ir
o
o
o
in
a
o
°
w
?
in
M
2 7
o g
C
If
O
o
in
a
a
a
o
in
g
o
S
"o
1
o
CM
CM
r-
T
If"
r^
M
M
M
a
-c
c
a
■a
c
T3
C
C
c
CM]
CM
to
in
h-
M
fat
M
E
3
5
s
"J
^
w
«
6fl
M
w
«
M
tfl
M
o
o
M
M
M
(/}
Vi
M
M
M
ci
a
a
E
Dl
*;
a
Q
^
a
a.
ai
OJ
b
D O
S
OJ
s
a
a
a
a
OJ
■a
■o
TO
I
o
w
(
■o
a
ir
01
TJ
■c
•o
■□
■o
■o
T3
^
u
ai
■o
T3
■c
X)
■D
t:
■o
TJ
c
c
c
■o
C
C
c
c
c
c
C
3
3
o
TJ
c
C
c
c
C
c
c
C
3
3
(1
c
OJ
c
3
^
3
3
3
3
g
g
o
o
c
c
o ^
C
3
3
O
3
o
3
O
o
3
o
3
O
3
O
o
o
o
o
O
o
c
"o
L.
t:
o
g c
- -c
o
o
o
o
o
o
o
o
o
o
o
n
fl
c
3
o
o
O
ir
O
If
a
o
o
in
O
O
O
O
C
5
c
1
O
c
3
C
o
If
o
o
o
If
o
o
o
o
o
o
in
1
o
o
s
o
O
k
m
CM
OJ
n
a
in
h-
CN
CM
in
If
OJ
Cm
PI
g
in
h-
c
2
W
«
«
M
«
tfl
tfl
tfl
tfl
M
W
M
M
M
tfl
2
tfl
tfl
tfl
M
w
M
M
w
m
M
(/
<y3
(/i
o
<
z
1
66
Individual Returns 2003
en c
<N OD (D ^
c:i tt
CC
1^ :
C.1 TT
TJ- CO 1 TJ- 1
in CO CO r-~ •
CD CD :
CO
M c\
CO N
N
00 CS
00 cr
CS
tT
in ■^
CD CO r-Oi
O) in in CO CO '
CO 'J- '
in CO T-
<
CSJ
T
^
(TJ C^
CO CO CS
r
a:
ir
06
r^ ■^
K. r^
(D <J> C) iri CO csj
iri CO
^ CO iri
^
-:
C£
r^
Tj
ir
CC
r-
CM
IT
r\
TT CM
T- r^
CD (D (D -^t CO Tj-
CO CM
tD ^ C-i
o
z
1
"o
tft
ifl
■^
^
'J
■^
in fs
cc
c
•
CN
CM :
•
CD (D CO Tt
CO 1 00 CO '
r^
CD CO T-
in •
■^ h~ :
.
CD in CO 1
q3
C
oT
-r-
O) C\
r-
■^
CO CS
CN
CC
^
in CM (D r>^ h- CO
O) CM (O CO in '
CO CO *
*- CO r^ 1
1
z
3
--
c
r^
CC
CJ> r^
in c'
CO ■.-
CM CD T- CD
CD CO CO CD r^ iri
CO ■.-
00
■3
C
<r
Tj
in CO CO CO n
CS
CS
CM
CM CM CNJ --
»- T
CD in ^ "^r ■^ CM
CM '-
CM -
2
c
CO
c
a> iD
CC
cr
c
c\
h-
CC
CC
Tj
1^ CM (O -^J
(^ CO CM 1 00 ■*
CM r- in ■^
CMCDCM incDinmroTfl
D
00
n (c
CC
c^
CC
''J
CC
CC
en r^
cn CO Tj
00 CO CO CM »-
CO 00 ■.-
i^ooooinr^ ocDco-Tr-i^
<
h-
a
CC
cr
cr
cr
r-
to cr
■<j
in 0> CSI CM CO CM
iricDiri odr-^co-^rcri ^r^-
f^ in CD CO
^
in
c\
CS
cs
CS
CSJ 1-
CSI CM CM ■<»
CM CO ■^
'"
■^
eg fg CM CM CM CM -r-
CM CM CM ^
'"
e
8
o
«
^
^
IT
•^
r^
CC
IT
r^
CC
(oincsicoo> cocDini «■•-
00 CM CD CM T-
r^cD coinificococol
<u
E
h-
CC
r^
CS
cr
ir
CC
CO iT
CO CD ■<?
in ■^
CO r^ ift CD
incMco cDinooin cocD'^ocdcd
ja
3
■^
r-
CN
CC
CC
IT
h-
CC
CC
r^ c^
T^ CO -J
CO (O ■^ h- r* iri csi
cDcod oddh-oDco i^coTf-coccioil
E
3
(N
CS
CO
CO CM CM ■-
CM T-
a
C
z
c
ca
^
r-
IT
c\
C^
c
CSI IT
CD N
: CM Tj
in
in ^
00 in CO CD CM •
eo
3
to"
«
CC
CC
c^
c^
cs
ir
<7) CC
CSI (C
" (D in CD C31
CD CM
CD 1^
CM r-; ■
CO
O
E
o
cr
CC
^
•«
cr
tt
ai c
CO T-
t-: ci CO CD
01 ■r-
tT C3 T
in
CM
n
cr
o-
o-
CT
OC
CT
h-
CC
in 00 CS
01 CD
CD CD
to CD in 00 CM
m
<
I
1
in
O
o
«1
01
m
^
OC
f-
(C
^
CO ^
CD tT O) •
•
•
•
•
• CM CO ■^ in
in CD
CO to Tj- Tf •
.
00
a3
E
In
IT
CM
■^
ir
CT
CC
IT
c^
f^ r^
■«? CO •
• CO 1^ CO CD
CD CD
CO in in tj- Tf *
CO
e
3
z
3
r-
(N
cr
cr
CS
r^
cr
CC
iri Tf
csi d (o
Oi >- CO CD
01 r^
Ci iri CM CD CO
CM
£
^
■^
cr
r-
CC
CC
IT
cr
"^
■^
in «r CM
T- (O CD CD
CD in
in tr in ■^ CM
■T
•
>>
t
o
—
^■^
q;
■^
n
tc
CS
r-
c
CC
cc
^
cr
CN IT
c^csitDtDcD T-csico 1 fM CD cor^"<rco cj)Trincno tj-cooi^t-
h-
^
O)
<c
o-
CC
CC
in --
CC
CC
CN CC
CJ) CO Tl
into i--;COp c* G (O -- ca -- cDcqr\ioo ■^coTrinoocMl
§
ri t^
cr
CO fO CN
cr
iri CC
t^ r\j ■-
d d cbcdco ^Ttiritoc^to coTfT-tboJ oocsj*-
CO 1
c
c^
CS
CS
CS
CS
1-
CN ■^
»- COr^COCO CMCMCMCM»-
(U
<
z
c
o
tf)
CC
OS
ir
CS
CO CC
CD CS
1- r-
1^
CJl CSI *-
00 CDOh-l *-TTt^COCDCO CMCDCOOOin a> r-
CO T-
tn « 1
cu
c
CO
c
C£
u~
cc
c
00 CC
h-
ir
CSI T-
CD Cvl CD ^
cooin pocDcnoini^ 'toin^cM h.eoococoi-|
E
3
z
3
r-
c
u-
^
CM -^
1
CNJ CO Oi t^ lf> rj
1
■^r CM t-
CO CD CMI^CDh- COr^CMCMCO CD^.in'^'^h.l
■5
C-
*-
c\
-r-
T- in -d- r-
'-
■^
■^
■^
c
CM IT
r-
c
in CS
C71 C^
r- r- in f^
^
'-inini ocMCDin^
^ r^cooocMi- cDCD^>-cn^n^-l
D
oT
00 G
CO CD CS
^
CC
CO -^
•^
CM ir
h-OTCM ^- ^ CMfOincD csiinoioDco inocMincor*-!
§
IT
00 tc
f^ ir
CD ■*!
Tl
incD i^in'^ cMin^^-
cDin cocMi^com cD-TTfincMcol
0}
«
CsJ y-
00 CO T-
■o
o
<
U
c
0)
1
1
^
0)
E
'o
Ifl
CO ir
CS
cr
c
CD CC
C^
■^
CO h-
in CM r^
CO 1^
CM CD 1 CM CO T-
r^TTin h-h-cnoooo ocoor^TOol
z
o
E
^
C
CC
CS
ir
CS
CC
in CC
C7> ^
CM -^
cr
CO CM en r^ CD ■<-
Csir^h- COCDCOCDOl O'«frM'>TO0>
c
D
3
IT
cr
«
r^
r^
r^
r^
IT
in r-
^
CO CO C^
c-
CO CM «-
T- CM CD »-
coo ocoininco incocococMCM
?
^
CO CD CM ■<-
■^
z
c
t\
(^
in c^
CD «
CN
C^
OC
OC
in 00 c
cs
■^
00 00 f^
1 m Tj
CS
CM CD CM ■^
CM CD Tt a> y-
CO CD *- 1
<£> CN
^-
N
c
K
c\
IT
CO c:
in CO CT
c
CM 00 CO ■ h- CD CC
-^
CD CD ■r-
incocM cocoo>'"-co«-l
<
CC
ih a-
CO CT> <T
c:
f^
CO CC
(D ■«»
CO -^
-!f
in CM *-
■*- CD CC
CO -r-
CMCMOOeOCD to^co-*^^!
^
h-
c-
^ ^ *-
E
0)
Z
8
"o
(A
1
tc
CS
N
c-
iT
ir
Tf
00 OC
c
IT
r-
IT
CC
CC
1 «!
^
cs
r-
in CO r-
IT
CC
CO CD fv
CO »-
h- to CM 1
s
£
oT
ID
CC
C^
•^
CC
in
CN
in o
est TJ
OC
OC
o
c
CC
■^
u
^
I^
iT
CO to CO a
h*
CO ^
CS
■* 00 CO in T- 1
E
3
<£]
CC
CC
CC
tc
<C
r«.
m
in Tt
iri CO c\
CS
CO
r-
cr
in
oc
CD 00 CC
CC
ir
iri -^
IT
CO CM csi ■r-
r>
ff
^
CS
CO
Z
i
^
«
3
8
c
C
1
a
s
o
c
c
a
a
I
a
1
a
o
o
a
a
o
a
■J
1
c
CD
f
c
a
c
CN
IC
5? Ti
_c
CD
a
c:
tr
in
c
in
c
CN
M
W
w
M
i s
u
a
in
in
CM
in
o
0)
£
<N
CN
CO
T]
IT
tfi
V
M
3
1
3
03
1
c
CsJ
CM
n
Tj
in
M
m
w
a
9
7
M
w
W
W
w
M
tfl
«
M
Q
a
a
M
w
V)
m
m
0^
m
t/3
W
V
E
3
CT
a
n c
c
a
a
a
a
a
T]
■0
■0
1
a
5
S
s
X
■0
£
WJ
c
w
c
■c
73
■c
■a
■0
"C
"D
■D
C
c
c
1
in
M
0)
0)
"O
T3
■0
T3
x>
■0
C
■c
c
c
c
c
c
c
c
C
3
3
:
T3
c
C
c
C
c
c
3
3
3
c
c
3
c
3
3
c
3
C
a
8
8
C
a
a
8
§ 2
3
3
3
3
3
3
3
3
g
g
5
■c
c
a
-5
■□
ra
re
c
^
iC
in
a
c
in
a
8
c
8
c
3
in
in
in
n
b.
a
in
CN
CSJ
CO
s
CM
CS
in
in
CM
CM
CO
^
in
r^
CM
in
c
z
^
w
w
s
M
(fl
tfl
M
M
M
M
M
w
M
z
M
M
w
w
M
W
(jO
M
w
M
M
m
w
M
<
H
z
1
Basic Tables 2003
67
c
en
CO
CN
CM
CD
1
in
h-
en
CO
r-
CO
CD
CO
Tj-
CO
1
in
1
00
1
CD
■*
CM
CO
00
in
r-
c^
CT
0^
OJ
cn
Tf
CM
co
in
tT
co
CO
CD
CO
' CM
cn
en
f^
CO
en
CO
in
00
CO
Tf
fO
CO
CD
in
CO
s
to
d
CO
1^
Tf
eb
CO
in
en
cri
in
d
CD
in
CO
06
0:
§
O)
•d-
in
'^
'^
CM
cn
cn
CD
in
in
TT
-*
CM
o
c5
<
2
■!=
1
tT
CO
to
a>
CO
CD
-3-
• n
cn
1
in
1
TT
CM
cn
CO
CM
to
c
oi
r-
in
CD
CO
-■t
^
00
cn
CD
00
CO
t^
C0
in
en
CO
CM
CO
r^
Tt
CO
■»
JD
3
ro
^"
en
C3
CM
CC3
00
ih
cri
(6
CM
CO
iri
CM
CD
rr
eri
cri
CD
CM
cri
iri
d
CD
-T
CO
2
E
q3
■^
S
r::
00
C3)
in
r^
CD
CM
T-
CM
en
CD
CO
r-
CO
CM
CM
*~
CO
c
*
03
ra
w
3
CO
CM
lO
CD
Ti-
CD
en
h-
CM
(N
CD
1
Tt
CO
CO
CO
in
cn
in
en
CO
CO
LU
o"
(T
C£
cs
"^
Cn
CM
(D
CM
-*
Oi
CM
c.
in
CD
(£
CM
to
CM
CM
00
CM
C\J
■V
en
in
tn
§
in
r^
CO
CM
CD
to
1^
CO
CO
CO
d
CO
iri
CM
CO
tZ)
CO
iri
CD
cri
CO
f^
CO
CO
CO
CO
CM
CO
E
fsl
CM
CO
CO
Tj-
CO
CM
CM
CO
CO
CO
'^
CO
in
CO
CM
CM
<
^■^
^_
^"^
1
(/>
s
CD
CM
CD
CO
CO
s
in
CD
CM
1 '-
r^
^
CO
in
CO
j^
tD
,
in
_
CM
CD
CM
CO
q3
oT
^
■^l-
S
CM
CO
Tf
Tf
Oi
CSI
00
CD
CO
eo
CO
00
CD
CM
f^
CO
CM
cn
r^
to
n
3
CN
^
ci
a>
CM
tT
in
rf
Tf
r^
IT
cri
r^
in
tD
in
CM
CM
■*
in
CO
c\i
CD
CD
00
IT
cn
N-
in
CM
oi
E
3
£
—
CM
CM
CN
CM
CM
T
in
CM
CO
to
rsi
CM
CM
*"
I"
'"
■^
z
c
hw
(D
r^
O)
CO
r^
r-
in
en
CO
cn
■<t
r^
! to
in
to
CO
CD
•«T
CO
CO
CD
in
to
h-
in
cn
CO
t
So
M
P
S
cs
cr
O)
CC
CO
r^
en
CM
cr
en
CO
O)
CO
CO
OC
CO
Ti-
CC
TT
^
<D
CO
00
in
CM
CO
N.
CM
CS
(C
IT
(C
^
(C
c\
00
C7>
in
CO
CO
CO
CO
in
(O
c^
PT
C\
Tt
in
CO
in
■^
CO
oi
CM
in
to
to
CM
CM
CM
o
<
"S
~"^
■""■
c
Z
^
o
(n
i_^
^
CM
^.
CM
in
CM
in
r^-
CO
CM
CM
^
^
tT
,_
in
CM
cn
1 *^
CM
^
TT
N.
CM
in
CC
in
CO
in
in
5
2
a3
E
3
fC
C
r-.
s
00
cn
CO
in
CM
CO
"^
tT
CO
CD
CV
■^
r».
in
CD
CO
r-
CO
in
Tj-
Tt
CD
TT
T
■^
o
XI
CM
r>
^
C\
CO
00
CD
Tj-
CO
CO
CO
CO
r.
CO
CD
CD
CM
00
■^
in
OT
CD
1^
CO
to
CO
Q.
E
■•-
■<-
■^
--
CM
■*J-
CM
CM
■^
o
D
O
z
C
to
Q.
'£
c
00
CO
00
in
m
(J>
CO
CO
CM
CM
CD
in
CO
CO
in
1 O)
CD
TT
CM
h-
CM
■^
CO
CM
h-
in
t^
Jd
1^
q:
CM
CO
CD
t^
CD
CD
CM
Tf
CM
CM
cr
c\
t^
00
CO
r—
■V
CM
Tj-
CO
CM
tD
CO
CM
CD
c>
OJ
CM
ID
CD
cs
,_
^-
CO
00
in
CO
CO
CM
CM
CM
CM
T-
T-
r^
CO
p
r-^
CO
■^
if
cn
cn
in
(D
CO
CM
CM
ui
c
E
CM
CO
CM
CD
0)
<
"^
Q.
E
s
^^~
^"~"
z:
l/>
CM
CM
en
CM
s
^
CM
CO
CO
CM
o>
S
CM
CO
CO
1 1-
cn
to
CO
to
CO
CO
CD
in
00
a
CM
03
00
E
3
LO"
C
CN
in
CO
CO
r-
c-
CN
CJl
CD
r-
en
r^
cn
cn
-<)■
cs
h-
■*
CN
CD
CM
CD
h-
h-
03
00
JU
CM
en
CO
CO
CO
(J)
CD
CD
Tf
■r
CM
CD
a
cr
CN
CV
CD
■^
^
OJ
to
E
3
^
C
CM
'"
'"
'"
""
z
CM
CO
CM
in
en
CO
CM
■^
CD
en
h-
00
t3
r^
1 f-
cn
en
h-
in
03
CO
1^
cn
cn
CM
s
o>
D
^
5)
CO
en
10
h-
CM
h-
U)
CO
CD
CD
CO
en
CO
■<r
CO
CM
co
a
Tf
CD
CD
00
c
'a-
CO
CD
to
CM
in
en
c
(O
r^
in
CD
■V
in
in
CD
CO
■^
fv
to
■*
CD
in
CO
CN
h-
00
in
CO
Tf
in
in
CO
CO
CO
CO
o
"^
■z
z
CM
^
CO
h-
r^
CO
00
00
•*^
tT
**
00
r--
en
in
1 ^
CD
CO
CO
CO
CO
cn
Tj-
CD
in
in
CD
^
0)
E
CO
In
CO
5
in
CO
CD
CO
in
CO
01
01
CM
CM
If
CD
u-
CO
CM
CD
CD
CD
CD
en
cn
cn
CM
J3
3
CM
in
en
CO
r^
in
in
to
T
CO
Tf
■rr
■V
rr
CM
CM
CO
CD
c\
CO
00
in
in
CO
in
to
Tt
Tj
to
>,
E
"5)
^
CO
CJ)
1-
O
3
CO
2
z
^^~
"""■
c
c
a
Tf
xt
00
CM
CM
h^
03
■■a-
in
CM
1^
CM
CO
CD
cn
[ CM
CM
h-
CM
h-
to
r-
CM
CM
a
to
OJ
CO
tj
p
2
cn"
IT
CM
CD
CD
CJ)
00
00
O)
CO
(O
CM
00
tT
CO
(£
CD
r*.
CD
■*
■T
in
■^
h-
01
00
CM
CM
00
CC
r-;
c
o
CM
in
Ta
en
h-
r^
CO
CO
CO
h-
in
CD
^
CO
■^
■^
CO
CM
00
^i!
Tj
h-
in
(O
Tj
CO
■^
to
0)
t-
£
<
^
to
CM
"
^
n.
E
8
c
3
o
E
0)
"o
CN
CO
C31
CM
^
00
CD
f-
in
CM
rf
CD
1 «
CO
CD
c
00
CM
CM
in
■^
0-
r-
CO
O)
c
CD
OJ
E
r
CO
en
CD
CD
CO
CO
co
in
If
CD
CD
CO
T
CM
CO
c^
en
r*-
to
OC
CM
CO
h-
CM
in
in
CM
CO
ja
3
CM
t£J
in
in
in
CD
CD
tT
in
IT
■^
CO
CM
CM
CM
CM
1-
CC
CO
r^
f^
r^
in
in
CO
■rr
C"
CM
oi
E
2
^
CM
■^
3
■"
E
z
"K
Q)
■~"~
^~'
O
JZl
E
c
D
C
a
c
o
■D
w5
i
a
c
c
a
a
C
g
§
in
C
c
c
c
c
c
c
c
c
a
^
^
^
g
a
a
c
^
8
c;
c
c
c
a
a
C
e:
e:
C\
c
IT
c
8
■5
c
a
c;
a
c
a
c
c
c
c\
IT
2 n
.c
a
75
nj
c;
iT
c
If
c
c
IT
w
«
t/i
tfl
1 S
If
\i
c
c
in
CM
ifl
"c
C
c
k
CM
0"
■^
in
h-
M
fcfl
tfl
a
-0
c
3
c
a
c
c
c
c
c
c
CM
CM
c^
TJ
IT
h-
M
w
M
c
m
c
M
m
M
M
M
M
ifi
tfl
M
M
M
M
tfl
tfl
«
(fl
1-
>
N
2
^
e::
Q C
M
a
a
a
a
a
S
a
a
1
^
° I
D
M
s
t
oi
oi
0]
■c
■0
c
'o
w
7
IT
a
a.
t:
■c
■0
"C
■c
"C
■c
-c
C
t
1
a
■a
X
■c
■0
■□
c
c
c
"C
c
c
c
c
c
c
c
c
c
c
=
5
•c
c
c
c
c
c
3
C3
0)
tf
c
c:
cr
c;
c
c
c;
c
g
c
c
c
c:
c
§ i
c
C
3
3
c::
3
3
3
g
C3
0)
■S
■(_>
1
o
O
"C
c
c
c
c
c
cz
c
S s
TD
c
Oi
c
c
(0
^
c
c
C
c
c
c
c
c:
c
c
c;
e;
e;
T
c
C
c
c
c
c
s
*
t^
c
c
IT
c
IT
c
c
c
IT
t3
IT
c
i
s s
3
in
c
ir
c
in
c
c:
B
k
C
IT
C\
CS
C^
Tt
IT
h-
c\
IT
CN
IT
IT
CM
CM
CO
t:
in
r^
CM
c
<
z
M
tfl
(fl
M
fa^
ifi
fa^
M
t<=
«
tfl
M
Cfl
Cfl
tfi
M
M
z
w
to
Vi
V3
M
ffi
M
tfl
M
M
M
M
t/
m
Z
68
Individual Returns 2003
•a
a
3
C
c
o
o
c
<N
in
(C
in
CJl
o
O
h-
CT
in
O) iD m ^
in o> r-
c
CO 1
■of ■^
Tj-OO)-* OOCDOt-
CD to ■r-
to to a>
cnT
^
(N
cs
tc
r-.
If
h-
(X
O
CM
■q- in ^
CM O
to c^ <yi IT)
W CD CDh-incO tOCM'-
CO in in ■r-
CM CJ) r- »- 1
<
■"T
a
CD
CM
c
(D
■^
CO
en
oj cocococon co»-
*-
CM CO^CT)in CDincOCOCM COrOCOCO T-
t-
^
■^
-<»
c\
CM
CO CT) ^ CM ■•-
0)
TO
h-
o
to
a
^
N.
5
o:
s
s.
CC
o
■^
to "-
^
iT
g
O h-
1
CO o -q
cn T-
1^ CNi'VOcnco cMoocMto cool
■s
E
a
N
ai
r-
r>-
Ol
CM rs
CO C^ C
(V
"^
o CO coincDio motocj>CM CMoocno coo|
C
-Q
3
■V
Csl
r:
r-
1^
^
cn
CM
CM
cvj CO r>j CN
P"
c^ rj T-
^ Tt
tocsiineo -^^fMCMCM cocmcmco ■.-ml
E
2
C-
CO
■*
CN
CO CT) TT CM
S
0)
"ra
c
Ol
^
cc
CO
Oi
en
h-
r-
CO
in
^2
in (D ■•-
IT
CJ> r-
c
CO 1
o> Tj- eOf^rocM CMf^co»-
CO 1^ f^ T-
in to oa 1
D
o
o
CO
a
CD
cr
O
o
a
CO
in in ^
CM C^
C£
CO cj) in
ocjCMcorsirM TftO'.-^in in r
CM CO r- (O 1
o
O
E
<
•a-
o
tc
^
or
or
^
•T
n
CO
Csi CO CO CO IT
CO CO T-
T^ O) iricocoiri ""TTfcococg cococoiri T-'p»il
CO
—
TT CO ■.-
ro
o
1—
"o
2
^_^
Ol
h-
c\
en
CO
CO
o
Ol
o
■^
CO o rv
^
iT
"^
O Pv
1
<j> en c3)Oin(j) tor-oo)co cmcocmcd oor*.
£
oT
a
■*
IT
Tt
o
r«.
CO
r-
Ol
CM c\
CO O) C
"^
r-
"^
a» a> eotnr^r-^ oc7)ocjcncM CMcqoip coco
D
3
n
a
r-
IT
^
•*
■^
en
en
(N
CM
Csi COCMCMCOCO eo ■•-
o o cNJojiriTt ^cocsicMCM cocMCMco ^csi
^
^
TT to T-
z
c
o
^
CS
r^
in
o
CM
r-
CM
CN
O CO r-
■>»
CO Tj- eoi^coo ■^ocjJCDr^ cmct)cmcd •
oo
3
S"
h-
■^
o
CN
o
a
h-
■<»
CO in Ol r-^
O '-I OmtJlTj- (3)(DCD'-
rr CO in cj) h* ■
o
O
E
n
CO
CO
in
in
CO
CO
in
in
■^
cc
CC
cn C
f>( c\i TTtDr^i^ f^h-'intoot tDcboicD
n
r^ h- 1-
<u o
<
"""
:
:
E ^
C
c Q
o
tn
(N
^
o en
n
h-
CM
Tf
O N
^ in in !
.
.
:
CM CM CJ) 1
(3) 00 OO CJ) CO .-
in en in to r^ •
to
0}
E
C
CN
o r-
Ol
5
en
</
N.
CM
CM o CSI a> CO
tocDCMino^ r-'iO'r-mcsj ocMcnco*
CN
ID
E
3
CO
f^
oi ^
en
en
•f
**
C^
\r
CO in iri 1^ <j>
T^ to cocMtdiri iriiriTfTtco iriirit^csi
oi
^
:
<D -V -r-
:
z
c
CS
00
in ai
in
CM
T
T
o
'T
oc
CO r-
CT
CT
u-
cc
CN
1
"d
rr intDincj) Tr»-tD-<r^- cm--
r^ to r- ■<»
3
£"
U
o
ID (D
CJ:
r-
cn
CM
■f-
CM oc
■^
CTi o ir
f-.
c
■^
•^ o cj)h-T-'«r r>-copocDt oinoo ■^
m 1
O
1
CO
c
in
c\
u
•^
(D
•v
a
C
O O CO 1^
CO CT) O IT
c>
cn^oidotb aJcsicoco'cD ■>-
00 to CO CO ^ 1
^
CN
^
^
CM CJ) in CO CM ^-
CM *- r- *- T-
1
2
o
U)
^__
a
CM
a
CN
cn
CM
h-
f«*
ec
in
CO ■^
O h-
CT
IT
I
CM CM in ^
f--
f^ coCTicoino) inc7)T-
CO CM fO 1
S
E
in
a
00
CO
r^
■<f
Tt
CM
C7) cc
CN
oi ir
C^
■^
CT
c
to o ocoino ooincocncj) cocjcnm inol
X3
E
Z
3
rj
^
ir
c^
c
oc
C31
CO CD cc
CO cc
r^
r-*
c^
CO
rj CO CT>'-^tdc7> coirioJcjitb cocdcbcb coojI
£
^
'-
■^
en •* CM '■
tc
Li_
C
fN
(T
oj
o
f
h-
in
00
CD
CD CC
C"
CT
cc
CO
Ol
t
n o -^
co in CO CO ■r-
o r- CD ■* rr ?
o in o
-J
U
•9
c\
CN
en
(D
CD
■«T
O]
CO
CO *-
c\
cc
■^
CO
CO 1^
incocoo) r-r-or-F-. ■--
CM CO T^
g
CO
■Of
CN
tc
C^l
CO
O
CO
CD
CO
CO
Tj
Cs
C^
1^
c\
■^
CO
in r^
CO fv
CO ■•-
CM ■•- .- Tf CM
CO od o>
CV
CN
CM
CM
CM
^
CD -^I
c-
c^ -^
CM CM CM *-
i
<
•
•
"o
o
in
id
CO
O
in
in
r^
IT
CM
CO
IT
to
■<J
1
cc
Tf
c^
CT
iT
CC
T
o c
CO t
N
cc
to
£
ro
r-
CJl
(0
Ol
00
CD
■<r
CD
o
c-
IT
■^
O
■^
CM
CO
OG
CO <r
C^
cc
Cm
c
t2> -tf
CM tc
ti:
o tc
00
3
3
CO
M
a
ID
in
CD
CO
ID
c>
CO
CT
IT
to
CO
CD
■<9
c
CT
C
ir
cc
d in M
CT
tc
CN
p^
(d
^
■^
*"
*"
^
T
ir
c-
f^
CN
c\
CM .-
r
Z
1
8
1
g
1
O
o
o
o
o
m
o
o
o
o
o
o
c
o
o
[
o
o
o
o
a
a
o
a
o
o
o
•fl
g
c
o
o
o
o
c
o
o
f
c
CM
in
7
,c
o
o
o
o
2
V
in
O
in
o
o
o
IT
C
CM
M
w
M
M
I
«
If
o
in
c
O
o
in
o
(A
O
s
1
O
CM
CM
CO
T]
in
r^
tfl
tf
w
T3
c
3
■o
c
3
a
■a
c
3
a
C
3
o
O
CM
CM
r"
■^
in
tf
w
M
c
2
i
w
M
«
tfl
f/3
M
tfl
M
tfl
t)
M
M
M
t/3
tfl
w
M
w
w
E
3
O)
c
ci
a
a
-□
■a
■D
E
o
1) c
a
a
■D
■o
ID
o
?
C/)
(
1
IT
t
a
■o
■D
TD
■D
■D
■a
■c
C
c
c
s
t
in
■a
T3
T3
TI
■□
TJ
■o
■o
C
c
C
X)
c
C
C
C
C
c
c
3
o
o
O
:
■c
c
C
C
C
c
C
c
c
3
3
3
c
c
3
3
3
3
3
g
o
o
o
o
o
o
%
£
c
3
3
3
3
3
3
o
3
o
o
o
g
O
o
o
i
■c
4
2
n
o
o
o
o
o
o
M
■«
1
c
C
ir
O
in
O
O
c
in
o
o
o
o
o
c
c
c
1
3
c
O
If
O
in
o
O
o
o
o
in
1
c
o
o
2
l_
c
in
CM
CN
fO
a
IT
K
CM
in
o
in
o
in
Csl
CM
CO
Tj
in
c
z
M
M
V)
M
M
M
M
M
M
M
M
M
M
M
M
M
M
Z
«
ce
W
M
tA
M
w
w
M
M
M
M
t/
M
o
4
z
1
S 3
Basic Tables 2003
69
C
CO CO T- CO CO -r
f^ CO ^ -vr Ci oih-ocwcD 't'^o 1 CO en cotocoh- in-d
rococo CMf^OCDCMOD
3
s
CO ^■
(D ■^ to CM in CM ir
3 h- CO T-
- CMcoh-CM mcMin o m ocmoco coinoocD cmcmcoi^cdoI
c
O
E
o to r^-^^'^r Tf-^tcococvi rocvitNCsif^ cocnj^-
o in CO ■r-
h-in coin-'f'^'cM cocmcmcmt-^cmI
Q)
CM T-
E
<
ra
o
O
D
o
«
n r) o-^'^-^ r^ocDc^rj oinoioi-f oaaoj i eo cd »-
coinco cocninh~to t-
J-, _ _
ut
"S
o
E
??
in Tj- a> m -^ f^ oqo)'^
CMCD OP^IOCOO) C0O)t3) (0 in CMO^O OICD^COCO Ol^mcDOOl
55
J3
E
3
3
in
d Tj-' csicNcvicsj tNCNJCNicNif
CM 1-
■ "^
" ■^
-oo o r^ or^-tT'* COCOCMCMT-" csif-T-
..l
z
c
m
r^coooj cncocnr^co OTfcocoo mcDco l en to CD^fcnoi r^inincoto -eCTi-^fM^
tst
2
c^
n O CO CD ■r
' CM CDCOCMIDCO CMCOt-
CD r^ino) r* co cmcooico r^r^T-
in-<T cMi-cncoo*ol
o
E
<
lf>
n CO -^tiriOTr^ ^flb»-
CMO coocM'^cD inoDoo <o 1^ cncDcoco r^ocMCMd co'.-cM'^rrml
CM CM ^
CM in ■<)■ CM T-
CM 1-
E
to
'o
£2
n 00 cNOToo-- ojotDOTco aamcNioji^ oinin i m cvj incocoo t-
CMCMC!)C!) fMCMcnt^pncol
S
c
eo in ^
- CMcno ooocMO^- ■^cotooooj r-TTTf t- t-
CM CM T-
in^'-co'^CD inTTtocnrMin
E
3
z
3
in
evi CO ■<-
- CO ■<-
- CM
- cocDCDCD cor^r^r^co i^tj-tt eo f^ oincncD -^inddd cdr-.r-^^-wcdl
CM T-
CM r^ CO ^-
c
lO O COOCOlO CVJOtDOJrj COODCSItI-^
■■- O CD 1 'S
CO to ^ Tf 1-
fOOOCDCD f^CDtDOCOr^
3
o
M -J 0)f^rv.r3 ifi'-TtocNjiD ■<j-o>co''-in inn-.-
■«» in -^ ■.-
^00 ooco^cDin r^cDCMcocNinl
o
E
m
cMCMin r».cM(Ocoe3j ■<3-coO''-o cd-wt-
CM CM rvicM^cD dcdcMcsid con-v^^cMt-^l
23
CSICMCMCM CMfOCMCMT- CM'r-
i^f^toto in^rtococM cm^-
o
<
■f
g-
^
o
vy
m o oocMr^in (Ot-co^o) csiomocM r^inin i rj co tor^oo cMinTi
CDO OtDC5tDOS.I
Z
S
E
OT
O) CM N- N. *-
CO incocoooo ■^cor^T-
r^ r^COCM 00 cd CMCMCOI^ t33incOCDCM ■^1-t-CMCOt-I
E
3
z
a
•W
oi ro o-^ooo} tD-^rotooj DTj-rj^o ^
\r> rt r-r^ococDTr^
inmcDCM inin-TfT-
in CO 1
a;
CM CM CM CM ■— CM ■r-
I-^'^'^CM ^COCMtOCM CMt-
c
in cocoo-^ o^inO"<J- tDO-<rcMO or^cD i h- oj
in CO CO in ^ t-
CM r-. T-
m Tf CD ^
3
S"
m ■* h-TTrr^ or
tfincji TfiOT-r*!-
CD CM m ID o
into ^a)tDcoco r-oo^-
r^ CD h- 1
o
1
"*
<d o CO -v' ^-
COCMC^COCD COtD-r-
in ■-a- (D r^ CO to o
d d h-' T-
o d r^ CO CD T-
in ■<T di 1
-^j-t^in'-r ■^Tf'tr'^csj cm^
CDcD ininin-^cM cm-"-
"o
S2
^_^
T- o in CD »-
(Dmcj)coTj T-oi^c3iin moo i co co
in f-
CDiDh-O'* ins-oi^
CD A 1
S
E
r^
CSJ 03 O Csl CO 1^ ^-
coincDcD cOOTcni^co i^cjioo o> cd
incD cointooK ocdcdoocmcoI
E
3
'^
cd d co^rcbtD f^JcdcMcoc^^ ■"T'^oima) ai^co i^ id
cj> o"! iridcodto iri^dd-^oil
QJ
CO IT
'trCO TCOCOtOCM CMi-
CM
CDin inTfcococM cmi-
J
3
2
1
>
£
C
)
c
o o in(Di-co inTj-cocoo) cocoi^r^'^
cDCMin 1 in •«■ CDcococo t^r-CMOCM cdcdc^octicmI
s
to CO CO o to ■^ ■<-
OO^I^O ^CMCOCO'- mCOO Ol O) *-0^m 0<Dh-CD(D r^tocji^ovi
<
■*
C4 d CO d <N T-; -^
CModd cMtdcdoDd oiirito cm id iriiricdiri iritri^
00 CMOOCOCOtOCOl
E
' '
0)
z
O
V)
E
•S C! ^
T- r^ Tf
TT-vi^cntD <o*-coTrc3i oicmcm i m cm cMcococn ocDf^'^'>* cDtocnmor-I
2
in
in CO (Dcocnoi ■■-•V'<j-s
O OO O CM ■^
coincM K en oicDCDco incDO^
CO CD CM 1-
T CM 1
1
3
z
3
■^
T-: CO i6 (6 i6 <£> f^r^ihin'<r *?
CO CO CO CO CM ■»-
^ CD CM ■^
ocD CDcotDcDrr TrcoricoT-^tol
£
V
■^
^
c
t- a
(O K r^ IT
r^ (D o T*
CD in C3> ■^
O CC
CO ■<-
00 in CD O) ■.- 1 o> •
COOOO OCOCDOCD CMCDh-CO"^!
^
3
^
*- cv
"^
o en p-
CO ■r-
CMCDooooincor^ a>'
00 CD O CO CO CO »-
CD O CO CD (J) Ob K 1
^
lO T-
in T-
cj> in CM cc
ir
cd ■<-
codddcNir^i^ cd
d T-
1- CO Tt
cotncD CMcoc!)aini>^l
T3
CO CO ■^
CO CO c\
c
Cs
CD CD 1^
rr "^ CO to ■.- CM T-
<
•
ra
<u
s
<u
2
_^
£
o
to
£
e k;
S£
ir
cc
IT
C\
■<-
c
CO IT
CO CD CM CO CM f^
CO 1 « ?
1
CD O to CO CD CD ■»-
O CM f-
in to r^ CM 1
_c
E
3
z
tn
00 ir
CO cr
■^
<c
r^
CD ii~
c
^ cc
CD CD ■^
CO (J> *-
to
CO CO CM CD in CO 1-
t^ CD O O -^
^ ^
3
■^
^
cr
<r
'^
tt
cr
c\
ir
^
d -^
CM d O C
r-
r^
1*^
d r^
to cDtoo>oov- intOT-
C
in CO 1
£
Cs,
c^
■<?
c^
C^
cs
c^
CM C\
CD \C
h-
CO "(J
CV
CO CM CM ■•-
3
8
a
a
o
o
o
o
c
o
o
1
o
o
o
o
o
in
o
o
o
o
o
o
c
o
o
E
o
o
o
o
o
a
a
O
a
c
(3
C
1
8
<3
5
I
o
o
a
o
o
o
c
o
c
o
C3
o
o
o
o
a
a
o
1
o
o
in
o
o
a
in
o
o
o
o
o
c
ir
§
°
M
in
w
§ I
o «
O C
■^
O
If
o
o
o
in
o
o
o
a
a
a
IT
1
a
of
E
3
"o
c
CN
CM
CO
in
r^
V
t^
M
a
■a
i
a
C
a
C
3
a
C
2
a
c
CM
CM
to
IT
t^
f/
M
s
7
a
, §
tfl
5
s
s
a
a
a
a
CD
, 8
tfl
cu
M
a
tf}
CD
a
Q
a
■a
XJ
■a
o
«
^
%
■a
■o
■□
■o
■c
T3
■c
T3
c
c
c
■c
in
oi
■a
■a
T3
T3
■o
TJ
TJ
7D
c
c
c
P
t:
c
c
C
c
c
C
c
c:
3
O
o
O
o
O 3
■o
c
c
c:
C
c
C
C
C
3
3
3
o
c
t
i
c
3
3
3
O
o
3
o
3
O
o
3
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
§ £
c
3
3
o
3
o
3
o
3
o
3
o
3
o
3
o
o
o
O
o
O
o
o
o
1
o
z
' TD
o
o
o
o
c
o
o
o
o
o
o a,
■• -o
o
o
o
o
o
o
o
c
o
o
o
m
:
C
3
o
in
o
o
o
in
o
o
o
o
a
o
o
in
1
§
g
o
o
i
^
c
3
c
o
ir
o
o
o
in
o
o
o
o
o
o
o
in
1
g
o
o
X
2
in
CM
CM
CO
a
in
h-
CM
in
o
in
o
in
CN
CM
CO
'a
in
CM
c
<
M
M
w
M
M
M
m
tfl
w
w
w
«
«
m
w
w
Z
m
*«
M
M
m
Vi
w
«
«
«
«
M
V
m
o
H
z
1
70
Individual Returns 2003
c
o c
<D(J)U30 t^COCDLOh-
O) •
: 00 {
CO -^
(V
o o rv
or- o •
£"
en h-
CO O (^
O O CD CN "<r CO O '
• O)
COCD TfCDCDtOCO 1-
o
lO
in h-
OJ lb ^
iri CO o ;b CD cNi ai
iri
ifj (O r^
"<l
■^ r-
CM CD
0>
CN
CM CM CM (M CM CM ^
in CO CO CM CM T-
c
„
<
D.
0)
X
E
CD
3
c
>
o
2
CD
"o
» cc
O CO 00 ^
CO CM h-
o o ;
i
: in
O CM CO O) O 1^ f^
in o :
in
0)
C
in
0> '■J
cj a> a y-
in T-
(D CO CO CM '
* ^
r-- r-- CM CO CD P*. -r-
■* CM •
Ol
n
3
CD
<-> c-
iri £7) 1^ h-
(b (b T-
CO CD r*
•*■
"^ CO "^
en CD CM ■V CD (^
od
E
C\
CM ■^
Tl
CM CM 1-
3
2
c
CM C\
r-
in rj
CO en CD 1^
CO y-
incoincDco inco^
1 CM 00 --a-oocM ocDTfocD co'Vincnco'^
3
?
a> cc
CT
Oi ^DCMOCOin O Tj
CO CD ■^
CD CM Cn T-
O) CO CD in ■v *-
O) '-
CD O Tf CO CD •* h- I
TO
O
E
CD
o cc
■^
C\
CO CO rj
in ■<!
^
CO ■<j
CNI CN CM CO CO CN T-
TT r^ciibcD r^r-.'-j^irico TrrMcJCNT-
CM CM
£
C
<
c
g
E
o
Q.
s
E
_
¥
o
2
■* 00
1^
CJ
CN
cc
O CD CO CD Tj
CM CD CN
h-
1^
CD h-
(D 1 ** r^ coincDcD r^r^coco'-
in h- CM I^ CO CD 1
H
S
C
CO
lO CN
c
'I
CC
in 1^
00 O CN
CD 1-
CC
CT
CM "-
O 00 O O) 1-
COO f-OcOCOCO Oi -r-
GO CD O O 1
f
3
CO
o in
C'
Cn
CN
c^
CO CO Cs
CO CNJ CNI CM ■<-
CM csi 1-
o o ocoinin mmcococM cmcmt-
Cl>
CO CJ
3
z
c
^
Tj
c\
CO
CO h-
CD CO r--
O) !
1
1 to Ol
CD ■•-
oo r^ o ^
CJ) CD ■■a- O)
in
oT
u
CC
cc
cc
CO
in O CM O 00 O CM
o» ■^
r^r^r^ cmooocdcd ocm
§
CD
CM
IT
^
CJ
CN
f\
CO CM »-
CD (D to in
CM r^
TTi-^f^" cDCDcocDcb (bin
^
01
CM ^ ■>- CM ^ ■^
0)
c
<
X3
g
c
to
3
■D
O
3
■o
g
CD
■a
"o
C
'5
(fl
CC
CN
Cs
rs
CO a-
o r-
in ^
CD
1
,
1 O) CD
ocDCD cDinoTj-cM ■q-cn
o
C
o
1—
<u
c
h~
cc
c
IV.
CO T-
O) CM h-
CNI N
«i; 1^
iOt-oo ■■-0''-r--oo CMi^
in
E
3
CD
<N
■^
c
cc
c
c
o oo r^
in in ^
ri CO
CM-T-^" cDTfof^in in-«f
^
o
OJ
'S
CM ^
1
3
1
=3
z
CO
■^
^____
a
C
IT
c
c
■^
a-
^
CD a-
N
^
CD (D CO TJ
■^
1 CO CO
0)T-CM OtTCDCMi-
o r^ ■<- 1^ CD o 1
o
3
o"
r
cr
IT
in CD T-
CO CD '^
CO CC
o in CO ■^
-<r CO
cooco incM^-ino mcoco'-
CO ■«■
<
CD
<\
C^
cr
cc
iT
■rj
r^
f^
-=t
in in r^
in to o to o pj •-
cicbcD co-^r^i^in inirih-in-<Teol
C
—
c^
■^
CN
CNI CM --
CM
O)
r^ CM CM ■.-■.-
■^ ■^
ra
0)
c
W
a.
0)
o
o
3
o
TD
0)
fO
u
o
3
w
■«f n CNJcncDCM ojr^i^
oco cococomo ^
r^
o 1 n CO
cnroco cmttcnttoo cooococococdI
"D
s
C3)
(M <M h- in f-
o otDOOtD ■.-oiinoJCM r-
CO h-
CO CO
cpcpin cncDCDCMCD i-
CD in CD CD O)
UJ
E
3
z
3
ID
ci c\
to N
r-
iri -(f T-
N
N
^ in ■^ N
T
CM O) in <o c^ ■<-
ci'^ci N^cof^r^^t inTfr-^Tftor^l
"S
i;^
f
CO CN
•^
■^ ^
CNJ T-
■^
CD
;^ CM CM T- T-
1
c
o n
Tj
c^
ai CN
CM O C
00 CN 1
1
1
1
1
1 *- CM
OmCM CO^'^COO CMCM
3
£"
n c
c
h-
CM T-
CM CD CO N
to CO
;dcoco CMCMcomo cdp-
h-
g
o
CM C
CO ■<»
o c
a> CO <c
CD ■<}
in CD
CM ■>-
c6 CO CM '-
CD CD CO m in en
vi
o
CM
CM
c
CO
o
1
<
c
0)
T3
1
3
o
cn
s
o
V)
t£
f^
cc
cc
<r
ir
oc
CM <r
IT
cc
CO 1
1
1
1 N ■>-
r- ■^
O CM f-- ■^
en o o Tf
r-
c
E
fC
IT
ai
IT
c-
cc
CM r-
CN
^
CO Cs
OJ
h- in
■^CMin cocqcocoTT cocm
r-
■§
3
in
^
c^
cr
h-
cc
to iri ■*»
■^
CO •»
(D
r^ Tt
"<r CD CO r-^ CO "^ ■^
CO TT CD
co
CD
■^
CM
3
z
c
in IT
cc
c^
r\,
CN
Tj
CO ■^
cc
C^
Tt
(T-
cr
cc
tT
CC
?
IT
1 o in
(J) o 00 r^
{>J iD V
00 1^ ■V O 00 CM f^
3
£■
iT
IT
■^
CC
r^
■^
h-
■^
■»
CC
cc
C7
c:
r
CC
CO CN
CD CO CD CO T-
<- -a- CO r^ o) o) o
o
E
in
CN
o
c\
CC
c^
c
(T
CO cc
cc
IT
cc
TT
IT
cc
t^
Tf
•^
(N cc
CM CO Tj
Ol^CDin (D^incDCO<Dl
c
0)
E
c\
C^
■^
CM 1-
<
CO
Q.
i
o
Ol
h*
Ol
CN
cr
cc
c
cr
cr
IT
C
cc
cc
f
c
CN
00 '-
tT
cc
CD CO CN
c:
in CO o "-
cc
Tt
o
£
E
Co
o
r-
c
00
O
CN
IT
C^
cc
IT
cc
c
cr
ir
oc
cr
C3
r-
r^
C^
in Tj
C"
1^
O CO CO
r- O CD IT
□c
S t; 1
J3
E
3
3
in
00
(31
■^
r-
ai
cc
IT
IT
■^
cc
■^
in
cc
cc
r^
■^t
tt
CM IT
f
c
oi CC
in
"^ CD ■>?
IT
cc
CO in 1
^
■^
c\
■^
z
o
o
o
o
o
o
o
o
o
o
o
o
o
3_
E
8
Q
E
^
c
^
c
O
c
o
o
o
o
o
o
o
o
o
o
a
E
^
^
^
g
i
£
a
a
a
o
a
o
a
o
o
c
o
o
a
o
T3
o
c
o
c
a
o
o
CN
in
2J 7
o
a
CI
I
ir
o
in
c
a
o
in
a
CN
«
M
(fl
w
i *
in
o
in
o
o
o
in
o
CM
in
"o
c
CN
CN
r^
?
IT
r-
V)
V
M
c
CSi
CNI
CO
■<a
in
w
tfl
(/)
c
2
c
M
M
M
M
M
M
M
1
3
3
1
3
3
o
M
w
M
M
M
«
w
w
i
s
o
M
a
a
<]
o I
o
M
QJ
3
C31
□
D a
oi
a
a
a
oi
4
a
a
T)
TJ
■c
a
1 o
S
s
s
OJ
S
o
■o
o
«
M
i
1
IT
a
QJ
■a
■D
TD
■c
■c
■D
■a
■D
C
C
c
1
in
03
"C
T3
"O
■a
"C
"D
■c
c
■a
c
C
c
c
c
C
c
C
3
3
3
o
o
"C
c
C
c
C
c
3
3
3
o
It
c
c
3
o
o
3
a
c
3
O
o
3
o
o
O
o
8
8
E
o
o
§ 2
c
3
3
o
3
O
3
o
3
O
3
O
3
O
o
3
o
g
o
o
2
-c
o
o
o
o
C!
o
o
o
o
o
O
O
o
O
o
§ 1
x>
o
o
o
o
o
o
o
o
o
(11
e
rz
c
3
o
o
o
o
in
o
a
in
o
o
o
o
o
o
o
in
1
o
o
c
o
o
o
in
o
o
o
o
T3
CO
c
3
o
o
o
o
o
in
o
o
in
o
o
o
o
o
o
o
tn
s
2
o
o
n
u
c
in
CNI
CN
c^
3
in
r^
CN
CN
in
o
in
CM
CO
s
in
h-
in
Z
tfl
w
w
w
M
M
M
«
M
w
M
M
tfl
M
w
Z
M
M
M
M
W
M
M
M
M
V
tfi
«
<
1
^ ^ 0)
Basic Tables 2003
71
"6
6
0)
o
CO
1
1
1
t
cn
CO
CD
1
1
!
!
1
1
1
I
[
1
cn
1
CO
CD
1
CD
(U
«"
g
CO
in
C31
CO
o
cn
cn
CO
cn
CN
CO
o
Oi
cn
CO
O)
o>
c
(D
<
—
<c
CJ3
r^
cn
cn
CO
Ol
Ol
O)
O)
Q)
C
0)
o
c
■c
0)
D
o.
o
^
]
CD
1
1
1
1
1
cn
1
1
CO
CO
i
{
I CO
i
1
cn
CO
CD
CO
C
o
ai
E
^r
o
t^
(£
a
a
CO
O)
CO
N.
JD
3
r--
u
cn
o
cn
O]
ot
o
Ol
O)
01
E
3
2
m
c;i
h-
cn
O)
in
N-
cn
OJ
cn
■£
(O
CO
r-
Tf
CO
CO
00
CMI
CO
■*J-
CO
in
h-
; 00
1
1
•T
00
to
CD
CO
O
O)
ro
r-
3
£"
■^
CD
cn
ai
GO
•"T
If
c
O
CO
o
'T
CD
CO
' Oi
•^
o
h-
O
r^
in
o
CD
oo
00
r-
c
s
CO
■<T
in
O
CO
h-
CO
cn
CN
in
CD
f^
c
00
in
in
■"J^
co
CD
CO
Ol
in
to
o
r^
-*
r^
Tj-
CM
CM
1^
in
in
cn
in
in
CO
CO
1
3
'o
OJ
(fl
(O
h-
CD
o
CO
in
o
CO
CO
o
: M
1
CO
t^
CD
o
o
o
■rr
■■J-
s
eo
S
QJ
£
in"
a
CNJ
in
in
co
CO
cn
■^
r^
in
CO
in
• o
If
o
Ol
F^
c;i
CO
cc
■fl
h-
h-
J3
3
t^
c
in
o
r^
CM
O)
CO
■^
o
CO
o
•V
CO
in
o
in
C31
■^
CO
cn
CN
00
■^
n
E
3
z
"5
C-
CD
r-
LO
•^r
in
■^
CM
CNJ
CM
CM
'-
r*
in
'^
r^
■*
-*
■^
n
(0
CO
CM
Tf
CO
CO
in
CM
CO
•*
CO
CO
CM
CO
CO
r^
CO
1 ^
CO
CO
r^
CO
CD
CM
CM
CO
t^
CO
CN
■^
CO
CM
o
o
i
3
Tj-
m
r-
CO
T
■^
"^
CM
C
CM
O)
If
o
a
CM
O
co
r^
h-
Ol
CO
CD
r^
in
00
CO
Tt
Ol
in
O
in
a
CO
CO
CO
g
o
ri
CO
o
C31
CO
CO
en
CO
CO
1^
in
in
CO
CO
CM
CO
CO
CO
in
■y
O
in
CD
c^
CO
CM
CO
ra
E
CN
cn
CM
3
<
""^
■o
{U
o
T3
a.
o
(U
E
c
3
0)
2
3
o
w
CM
in
CO
O
IN
CO
tT
en
■^
cn
in
CD
o
"*
CO
CO
CO
CO
1 cc
CM
CO
o
"J
^
CM
o
a:
CD
O
f^
o
a
CM
^
s
1
OJ
c
?r
'S
o
r^
1^
CO
o
CN
CM
o
CO
CM
If
in
CO
CD
in
■^
CO
CM
00
CM
cn
00
CC
■^
■^
in
CO
in
Tf
o
C
Xl
3
N-
h-
a
r^
CD
CO
r-
in
CO
tT
in
to
CN
CN
CN
CM
CD
CN
CT
CT
tJl
CO
CD
■<T
in
0-
CM
CM
CO
E
■s
^
■^
cn
CM
1
3
c
<u
E
z
3
CD
c
^
in
00
Oi
CO
CO
^
TT
CM
CO
CO
in
|s^
■^
O)
h-
■^
CO
o
1 h- CM
■
1^
■^
IT
Cs
in
IT
CO
in
OJ
CM
cc
cn
CO
-■t
O
3
CM
o
t-
(O
CM
■^
o
OC
O
CO
t^
CO
r»-
O]
h-
CO
If
CJ)
lf> ■<*
f^
cc
IT
CM
■*
IT
o
ir
tt
CT
r^
cc
CO
o
^
Ci
o
cn
in
in
CO
CC
■^f
"<j-
in
o
h-
r-
CO
in
CM
■<t TT
■^
■^
CJ> CO CO
CM
h-
If
in
c
h-
h-
c
c^
E
in
CO
CN
CM
■^
CN
CM
CM
CM
r^
CO CM
in CM
CM CM
3
<
^^
ro
>t
55
E
:9
<
"o
Ul
CO
,_
CD
CD
r
C^
CO
a
CD
O)
in
OC
CO
cc
a
CM
1 CO cc
1
co
^
•^
h-
CC
<r
1^
CT
CD cn CO CT
in
oi
c
u
5
CO
5
o
■^
■^
If
CO
CD
O
■V
CO
■"J
cn
CN
CO
O
0> r-
o
IT
c^
CD O
\r
IT
CD Tf
CT
CT
CM
X)
3
r^
Tt
h-
(O
■V
(D
CO
r^
C
(£
a
CN
CO
OI
1^
<c
00
h-
"^
C^
■^ a-
■^
tc
rv
IT
in
CT
CM
C^
oi f^ cc
CO
E
3
z
£
■^
n
CM
CM
c^
CM
C^
CN
■^
CM
c
M
r^
en
Tt
a
r-
P"
CM
CO
CM
tT
in
cc
T
h-
■<
1 O T-
CO
CM
•^
CnI cn
f^
c
CT
r^
CnI CT
r-
CM
3
o
o
cc
03
CN
■^
in
CM
CC
Tf
CM
a
r^
cc
o:
O
r-
a
in Cm
cn
c
■^
Cn
00 cn
CD CM
CM
CM
oj in r-
r»-
to
O)
o
N.
^
o
in
Ol
CO
IT
CM
CM
00
O)
cc
OC
CM
n to
CO
CN
C31 CNJ Tj
r^
CM IT
CM
CT
eg ^
Tf
>%
c
E
5
CO
tr
in
CO
CO
C^
CO
CO
CO
CN
CM
Cn
IT
(N
IT
CM
CM
^ IT
cn
IT
■^
CO CO
CO r^
IT"
CM
CM CM IT
CM
CO
(0
>
CD
<
0)
c
o
O
3»
"c5
Id
c
"B
^
"D
«
in
o
in
\r
<T
CM
c^
CC
in
in
in
O
Tf
ec
o
IT
cr
CT
I CM CM
CO
CD CO ■^ CM
CO IT
CC
CM
CM CO ■^
iT
r-
Q.
^
0)
E
en
^
h-
CN
IT
a
•^
c\
c
CD
h-
h-
o
C
cn
o
IT
CO
O
CM a-
cn
r
■*J
■^
o o
CO h-
CC
C^
o c
C
m
1
1
3
z
3
(O
r
CN
G
U
<i
C£
r-
CM
t;
u
c
If
c
r
ti
1^
IT
cn
in CM
■^
Tf
r^
cvi C) in
ifi cc
c
IT
CO -^
h-
CT
00
"5
^
CM
CM
■^
■^
h-
CO
o.
CnI CMI CM
■^
c
(0
r'
CM
CT
az
CM
IT
CM
CO
CO
CD
h-
IT
r
■ CO r-
!
c
1^
r^
CM cc
CD cc
IT
u-
CO in c^
3
CO
Ol
-*
CM
a-
r
<x:
CM
1^
a
r
fsj
O)
ir
• cn CM
a
o cc
O) 1-^
in cc
r-
c
CJl ■*-
IT
CO
O
E
<
to
IT
CM
C
Oi
■^
■^
C£
r*.
O
CO
CO
r-
CM
T-^ CM
cr
en CO r^
h-
cc
c
cc
CO CO CM
U)
(D
o
C
^
C\
in
0"
CO
CM
CM
CM
•"J
cn
•^
■^
CM CM
'
'"
ro
S
Q.
c
0)
E
o
0)
to
^
o
D.
«
r-
tc
o
CT
^
CO
C"
■<f
CO
o
Cs
«»
; r4 cc
CO
CT
?
IT
CT
IT
in
a
c
CM
■<T
in
S
c
N.
r
c
CN
<\
■<:
TT
(^
c
1^
in
•^
in
CO
cc
Cvj
'
* n -rt
03
CC
c
CO
C
CM
cc
cc
CC
CC
CM
■^
XI
E
3
z
3
to
OJ
o.
CM
o-
cc
in
CM
c*-
r
^
CO
h-
CO
CM
CM
Csi CT
Ol
Tf
c^
t^
in
IT
IT
CO
1^
c^
CS
CM
2
C
r-
■^
C^
CM
CM
CM
CM
CM
Ol
^
■^
CM
CM
■»-
c
C3
C
c
a
c
o
a
a
c
O
O
O
T3
•I
0)
1
a
E
c
o
c
c
a
o
c
c
a
c
c:
c
c
c
I
^
^
c
1
T
C
c
o
c
c
o
a
a
a
o
o
c
iT
a
c
c:
c
CM
o
o
in
T3
(D
c
c
e
iT
o
o
c
ir
c
a
c:;
o
o
o
IT
o
o
o
tfl
CN
If
M
i 1
"i
■ S
ir
c
IT
O
C
O
in
o
o
°
ff
a
o
c
CN
CM
c^
■^
in
I^
M
W
t/3
1
3
1
3
c
CM
CM
CO
■>:
in
t^
tfl
Vi
M
O
2
1
o
o
M
m
(fi
M
M
m
t^
M
<^
s
a
a
o
o
tfl
«fl
M
M
tfl
M
M
M
M
i
%
S
E
3
.y
D)
c
D O
a
q3
a
q3
ai
QJ
QJ
TI
■c
■a
u
1) o
cu
QJ
S
ai
oi
OJ
S
OJ
T3
"a
■c
o
£
(0
1
1
in
Q,
■c
■n
■c
■c
T3
■c
■□
■□
C
c
c
o C
1
in
-o
-c
■a
T3
"a
"□
T3
"C
c
c
c
■c
c
c
c
c
C
c
C
C
3
3
o
o :
c
c
C
c
c
c
3
3
c
c
o
3
a
c:
3
O
o
3
O
o
O
o
o
o
g
c
§ s
3
Q
3
a
o
3
O
o
3
O
3
O
3
o
o
a
o
a
o
o
1
■D
c
c:
a
a
c
o
a
o
o
o
c
o
o
o
o
o
o a
"□
a
o
o
o
o
o
o
o
a
o
o
n
C
C
c
o
If
C!
o
a
o
o
o
o
in
1
g
o
o
o
ir
o
o
o
o
T3
CD
O
c
3
o
a
in
o
o
o
in
o
a
o
o
o
o
o
in
g
Q
o
g
o
o
X
re
IT
CM
Cs
CO
in
r^
CM
CM
in
in
CM
CM
CO
T]
in
r-^
CM
in
c
Z
kfi
Cy^
(^
tfl
M
(^
€/3
V3
w
i/i
iR
&
faG
tfi
W
M
z
tfl
fcQ
03
M
f/i
(/3
Cfl
eg
c^
V)
tfi
M
(f)
«
o
<
H
z
1
72
Individual Returns 2003
N
r^
tc
lO
in
F^
CO
CM
tT
CM
•'f
in
CM
O
O)
a
CM
CT
O
■^
a
O
in
in
in
CM
O
t
«»
o"
r
CO
■^
CO
CO
■>T
CD
CM
C^
CT!
00
r
to
CO
03
03
CO
c^
Ol
OD
CD
C3)
c
o
O
a
If
to
CO
o
d
O)
c
<
o
E
■"■"
0)
lij
o
(rt
N
Ol
to
in
h-
CC
CN
in
CM
^
in
CN
CO
in
to
OC
1
eo
in
CM
CT
O
^
r^
c
c
IT
in
in
r\
C^
in
IT
■V
^
£
S"
c>
CO
T
CO
m
■^
to
CM
CO
cn
CO
to
"^
CO
c*
If
CO
o-
CO
r^
t^
CC
c^
c-
CT
n
r-
to
J3
3
CO
o
CM
o
c
o
o
in
to
c^
O
c
d
E
?
^
en
3
Z
O)
1
o
Ol
fO
C31
in
T"
O
^
^
CT
CM
CO
CM
CC
a
I
Oi
CM
CN
o
ir
h-
CO IT
CT
CC
in
en c^
rs
in h-
c
o
3
So"
*•
CO
CM
CO
c
■^
o
CM
n
O
■^
CO
CT
CT
OC
r
03
CC
CO
O CN
03 CM
c
CN
r-
o -
1
^
00
o
CO
o
r^
(D
Tf
M
n
CO
CM
CM
■<-
c
o
o
O
to
in Tf
CO CN
CN
di T^ 1
u
E
■^
CN
3
T3
<
(U
-o
?
N
E
^^
o
o
(rt
Ol
;
CN
If)
I--
O
CD
<N
o
CT
in
■^
m
en
C
r^
CN
I
CN
1
CNi ao
CD h-
^
C^
ir
CT
in Tj
CO to O)
0)
E
iC
M
a
in
to
c
o
o
CO
CB
o
o
o
■V
C^
CC
h-
T
m CO
CO a
S r-
CJ) 1-
O O CN
CD (n
3
J3
3
CO
o
Ul
^
CO
CO
n
o
*-
c
a
a
to
CNJ to
■^ -<*
CO CN) *-
d T^ 1
o
E
3
^
CNI
h-
3
c
c
tn
]
<n
n
c^
^
CO
h-
»-
in
o
f
■
•
.
•
.
■
•
^
1
cs
to to
OC
CM CD CM in o -ir •
«
•
»
o
iB"
CM
o
CO
5
CT
to
CT
<n
a
CN
■V c;
O CN
O CD to tJ) to O •
p
3
■a
1
CO
■^
CO
c^
■*
Tf
cn
■^
CO
CO
«D
'"
tc
oci ■«*
•* Tf
uri CO Tf to CD tb
p«i
T3
<
"e
CD
T3
C
ro
«
"o
•s
i/>
O)
1
Tj
CN
CO
h-
to
CC
^
h-
Tt
C^
t
(
•
«
•
«
1^
t\
to CN
r^ CT
to CO in f^
^
CO *
a
.
a>
c
._9
C
in
o
o
cn
CTl
to
r-
C^
to
CJl
f^
to
r^
■^
c
CO c
r^ r^
co CD en 1^ '
<^
J3
3
CO
■<j
CO
CM
CO
O"
^
f^
^
CO
in
\fi
CO Tj
eo Tj
Tt CO ■»T CO in iri
^
E
3
z
iT
c
c
00
en
CD
CM
en
IT
m
IT
CM
I-^
CT
S
iT
in
00 en c\
1
OO
■^
r^
c
CO CC
TT CD h- r-
Cn -T CD CO CM CO
.9
3
■^
o
CN
CM
CM
Tf
(C
tr
to
^
r^
cn
OC
CD
lO CM CN
■<)■
<T
o r-
r^ o:
cn ■^
to "^
f^
tn O) CO OO m 1
3
o
E
CO
o
^
*-
*-
'-
CN
IT
■^
■^
■^
"J
CO -*
d
IT
CM 1-
■^
■^
CM to ^ 'J CM O 1
1)
<
■D
"E
to
T3
C
m
o
1
(^
CM
X
IT
CO
to
CN
i»
f^
CM
tc
O CM T-
T
o in CN
CN) CM to T-
O CO Tj
r- CNI CD o to 1
o
E
CO
CM
1
ir
c^
IT
■*
f^
CC
CT
r^
in CM T~
T'
in o N
r- CO 00 Tj; CD -^j
t^
00 en F-* CO in
JD
3
CO
o
CN
C^
■^
Tf
■^
■^ (O ■^
6
■^
CNI T-
CM CO TT "^
CM O 1
m
E
3
z
2
c
00
o
1
1
1
1
1
1
c
CT
r^
a
1
1
1
CO in •
1
r^^
o
a
c
IT
o
m
,
Tj- c^ *
§
CO
tf
o
c
CT
IT
in
o in
en
""'
CM
•
*
CC
CN
CM
(-* CM
^c
^
<
:
:
D
c
T3
o
c
E
0)
o
■D
3
CO
o
C
o
tn
^
c
I
1
1
1
1
1
o
CT
IT
tn
1
1
o CO ;
I
C
IL.
o
E
tn
a
c
c:
t*
CO CO '
n
3
CO
n
o
o
IT
ri
iri ■^
E
Q)
n
r
r>
t^ p
3
c
z
E
D
■5'
c
(N
h-
CT
r»*.
CT
<C
CT
(C
CT
h-
IT
CT
CT
^
en
^
^
O 1
^ «
1
r^
CO CC
CMcooo CDOJcoincMh-l
1
3
o
f\
iT
tc
CC
<C
az
If
r^
CM
c
C
-t
If
o-
if
CO cO Tj
*^ '
tc
Tf CT
CM h- ■^ en ■^
m m CO en <»
o
E
03
r
3
C^
CO
CC
r*.
CC
CM
CM
cs
^
^
r«-
to
n
h-
CD CJ) ■r-
PI
ff
CO c
to 00 iri "«
IT
rv! to CO iri ci
""'
CT
in
r«.
in
IT
■<r
C
Tt
CN
CN
CN
Tt
00 CM
u:
a> t^
tnco^CM cocMcg^
CM CO 1
D
(/)
<
2
c
w
a3
1
6
(D
"o
W
to
tn
tc
CM
CC
CO
IT
CM
■Ij
CN
to
an
CD
CC
^
h*
.
1
00
CN
CN
CM
in
p~
OC
S
OO
0)
£
s
■«»
i^
r^
5
f^
-«
r
<r
CM
OC
X
n
h-
■^
to
CD CM
p
•
o
o to
to CO
C^
C
o3 r-
CN
CM
J3
3
r*-
?
CT
CM
CO
'tr
n
t:
CO
CO
c
tc
T
c
a
r--
iri ■•-
f^ CT
(C
If
0"
rv
OC
C!
CM K 1
E
3
z
'2
iz~
oc
"^
^
r~
i»
CO
(M
c;
CM
■^
CM
CN
jr
rv
to
■^
CM
CM
CM
CN
*"
a
o
c
c
c
c
o
c
c
c
O
T5
CO
c
a
C
o
c
o
C
o
o
O
O
o
o
o
o
o
o
o
c
c
g
^
^
s
8
O
g
o
S
a
a
c
o
o
o
O
o
o
o
O
1
o
O
T3
CO
c
c
c
o
a
o
a
^
ir
a
7
c
o
o
a
IT
c
IT
o
a
c
in
t3
CM
in
t/3
tfl
tfl
t/3
c
If
c
in
c
o
o
in
o
en
"o
(/)
c
c
CM
rs
CO
t;
in
r^
m
M
M
a
a
a
a
■a
c
3
E
c
CM
en
^
in
V
M
M
o
c
g
c
M
M
kfi
b<3
m
m
M
M
m
V
W
w
w
w
m
M
E
t
'^.
I
c
w
c
3
c
3
c
u
M
a
CU
3
O)
a
D C
a
■D
E
cu
a
a
a
a
03
Q
03
T3
T3
T3
o
1
i/>
c
a
■c
C
o
in
a
XJ
■a
■D
■a
TU
■D
■D
T3
C
C
■c
c
3
3
O
O
C2
o
o
:
■c
c
c
C
c
C
C
C
C
3
3
3
o
c
c
3
3
3
3
3
o
o
C3
O
o
o
o
£
c
3
O
o
3
O
o
3
O
3
O
3
O
3
O
o
c
1
£
"C
1
■a
o
o
o
o
o
o
o
o
o
n
i
^
c
C
1/
c
in
o
a
o
in
o
o
O
o
O
o
i
s
I
o
T
C^I
c
3
CD
o
o
o
o
in
o
o
o
o
o
o
o
o
in
O
o
O
o
O
o
X
k
c
in
rs
CM
n
s
in
r-
CM
in
(N
in
°
in
o
to
in
r^
CM
in
c
z
tfl
w
M
M
M
M
w
M
M
M
w
w
tfl
bfl
M
w
M
z
m
M
(/)
tfl
M
«
M
M
M
M
Vi
«
o
<
z
1
Basic Tables 2003
73
■D
d)
3
C
'<«?
C
o
o
■
■
E
o
o
_c
(A
o
CD
■a
0)
*^
(fl
3
■o
<
0)
N
E
0)
X
c
c
o
E
M
3
<
E
o
u
c
(A
0)
O
3
O
w
in
c
o
<
o
c
o
re
>
~ E
> I
en
c
in
in
CvJ
CO
CM
<D
in
(D
^
CD
in
CO
K
oo
1
O)
CO
CO
CO
CM
CM
^
CO
h-
-*
C3)
in
O)
00
o
(1)
S"
^
f^
LT
^
S
tn
CO
CN
CO
o
O)
CO
o
cr
CM
in
s
c\
5
CO
CO
CO
CO
CC
CM
CN
03
o
5
00
c
CN
in
o
O)
o
c
CNJ
o
o
o
o
o
o
o
^
CM
o
o
O
o
1
^
CN
■"
CM
1
dj
'o
(rt
^
03
CO
f^
CO
CO
o
in
oo
^
in
^
o
CO
o
CN
"*
^
1
,_
^
03
s
(D
^
in
in
■*
CO
00
in
^
O
CD
C>J
m
E
c
in
Cn
■^
03
in
cr
CO
■^
o
o
CD
en
o
^
CN
to
r^
Cv
CM
Tf
CD
CD
CO
CO
(-~
en
en
O
CO
o
o
3
O)
c
<J
^
o
o
o
o
o
o
h-
Tj-
CM
o
o
o
o
c
£
_
n
in
o
CM
■<3-
CO
CM
en
CD
CD
o
m
o
CO
O
CD
in
00
CO
CO
■*
CM
o
h»
^
tr
O
in
o
CO
CN
in
CO
CO
CD
o
s
■*
m
If
p^
CO
f"^
5
h-
o
CO
CO
T
h»
en
O
h-
CD
CD
in
r^
r^
CD
•V
cr
in
o
CO
h-
CD
in
1^
o
o
"^r
CO
in
S
E
in
CJ)
in
O)
n
"<j-
in
O)
in
1^
CD
Tj-
in
w
E
c
E
1
^
E
'o
tf)
^
o
,
^
CSJ
CD
CM
s
O)
CO
(Jl
^
o
,_
,
•
,
.
.
■^
CO
.
en
CD
CD
CD
^
03
^^3
^
93
o
^
•
^
E
CO
fO
CO
O)
O)
cr
o
•V
00
tT
o
■^
^
CM
CD
o
■V
CO
in
en
■«t
in
Q)
Oi
a
Cs
o
in
CO
o
o
oo
CM
CO
CO
ID
h-
CO
h-
o
c
CO
C\l
00
<
Z
"S
C-
in
r-
(O
CO
(O
in
CM
:
7"
in
CD
CD
CD
in
CO
•
CM
U)
1
CO
CN
o
CD
o
s
CO
Tj
CO
en
CO
CO
■V
CO
CO
1
CO
1
O
h-
CM
CO
00
-t
o
oo
CM
SS
9
G
r*.
t:
3
cT
■^
"<r
r^
in
If
5
O)
O)
CO
o
CO
CM
in
in
in
lO
CO
r-
I-~
r-
CM
o:
en
c:i
CO
o
CN
**
O
O)
o
CO
CN
o
o
o
o
a
o
o
CD
CM
o
o
a
o
o
Q)
E
E
o
0)
<
J3
CD
"o
«
r».
1
^
h-
^
CD
n
o
in
CO
(--
in
h-
o
CO
o
C\J
s
^
1
^
1
<Ti
■^
CO
^
in
in
■<r
c
CO
ic
o
CD
Csj
2
1—
s
£
"<T
CO
\t
C
n
■^
o
o
h-
en
cn
o
Tt
CN
c
■*
c
CO
CO
CD
CO
O]
o
o
CD
o
J3
3
O)
o
tT
O
o
e3
o
o
o
■^
CM
o
o
o
O
E
3
2
^
z
Q)
E
o
o
c
a
O
a
a
1
s
a
o
o
o
c
o
o
c
c
c
c
c
c
o
c
a
IT
e:
c
o
o
a
a
o
c
c
c
G
c
g
1
7
C3)
c
c
o
o
o
c
o
c
c
c
IT
c
c
C
o
c
s
o
c
c
CN
c
o
1
a
If
O
a
ir
o
o
o
o
c
ir
c
M
s
IT
m
\
c
c:
o
in
c
o
in
c
o
o
c
ir
c
c
o
IT
a
u
c
c\
(N
c
t;
If
1^
tfi
M
M
a
■c
c
3
c
■c
c
Q
c
a
c
E
c
c
CM
CM
c
■q
ir
h-
M
tfl
tfl
3
5
c
M
M
M
M
W
M
tfi
M
a
a
a
V
M
m
tfi
M
Cfi
M
M
M
M
£
aj
3
^
c
a
a
a
a
a
a
"C
■c
■c
E
c
QJ
a
QJ
a
s
a
a
a
-□
c
£
to
c
IT
m
c
-c
"C
"C
X!
"C
TZ
■c
■c
c
c
c
e;
■c
C
■a
"C
T3
■c
T3
■c
"C
■c
c
"C
c
c
c
c
c
c
c
c
C
c
c
c
c:
a
■c
c
c
C
c
C
c
c
c
3
c
tf
c
c
c::
c
c
3
c:
c
c
c
c
c
c
c
c
c
c
c
c
c
£
c
3
^
3
a
c
3
O
^
^
g
1
c
c
0)
N
"C
c
c
c
c
c
c
c
c
c
c
c:
c
1
■c
c
a
c
o
a
c
CO
w
*
re
i
c
c
c
c
LT
c
c
c
ir
c
c
c
c
c
ir
c
c
c
c
c
c
g
g
c
c
c
c
c
c
O
ir
o
o
c
ir
o
o
c
c
IT
c
c
a
a
o
9
c
c
2
IT
Cs
C\
f
ir
r^
C\
IT
cs,
IT
ir
CM
c\
m
■^
IT
N
CN
in
c
*/i
tfl
m
M
tf
^
M
t^
M
&=
«
if
«
fcfl
«
W
M
Z
M
M
tfl
trt
M
M
tfl
M
tfl
trt
«
M
tfl
w
o
<
H
2
1
w i Q.
g 1
74
Individual Returns 2003
■= ? I
5 8 §
(O c I
^ ro
h <fl ^
5 i5 a!
0) O n
cvi * ^
— 3 =
Si •— » ^
I- < <
G
IT
c
CT
CD 00
CO r-
0-
cc
^
O) u-
Tf
to
c
cc
»J
<0 C"
<X) t^
CT
n
t
"^
c:
If) r-
CD
to Cs
CT
00
in Tf
r-
cc
N
C
Ol uo ir
tD 0-
to O) r- CO CM T-
Tf Tf cn ^
CO 00 CM CM Tf
Tt ^
■^
■^
CC
Cm
CJ> c
cc
^
CN
CM
in T-
CO
CD
in
CM CO
OO IT
H
00
r-
o> c
Tf K
fD -r-
^-
cococntoto tOTfcooc
CM Tf 0>_ 0)_
^
— .
0> CT
n r-
00
c-
C
CN
00 r-.
Ol
CT
<j
LT
CC
O
o
i-_
o cc
OC
c
— .
T
^
Tf d ir
cm' cc
0" CC
ai d I--' d d d r--.' d d Tf
^ d d CM d 1^
CN
Ui" ■r-
h-
a
Cm
CC
r
cc
(^
tJ) CN
tD
CT
to 5
c
O)
O)
d CT
^
Tf
o> r^
•^ •- CN
<^ h- 0-
00 1-
■•- CT
C3) O) CM O) CO Tf
CO CO uo CM
CO 1^ U) 00
<
(O cc
1^
c
cc
c-
h-
CT
CM
IT
■^
00
r^
CM "-
O (C
<
""^
Tf
CMOcoincn r^oicotDTj
■.- p- 00 OO
T-CM T-_ (0_
"""
eo -r-
CM -^r
tc
CD
IT
ir
cc
00
CO
r^
h-
CO
CC
Tf
cc
t3)
<a
CM
o r^
CM
tc
" i
c
T
^" ^
T-' T-' -r-' d ai d d ^'
T-" d
<y
Ul
CM
Tf
CM
cc
cm"
in'
oo" h-
00 o
uo
m
"2
(O
■^
CD
OJ
1
3
(O c"
o
C"
OC
P-
s
c:
00
c-
O) Cm
in
c^
CD CM
■■-
f^
Oi
Tf
cn 0"
to C
CD
cc
0-
»-cncD coo^ooo uocdtj-oco oo-^oir
omen cMtotocoo coooocoo Oi c^ a \^
in »- CO CO h-
o
00 cr
in
CN
^
Cm
cc
cc
to T-
CM
T!
IT
cc
CO
CNJ
o
to r-
T)
TJ
t-
o
in CT
-- Tf cn Tf 00 h-
CD
^ r^
cj) en
h-
CM
CO
CN
CT
eo r--.
cn
tc
O CM
CM
C«J
CO
o
to Tf
u
(C
to c
OOOCM CnUO'^COin CMOC7)tDO> CMTTOlT
Tf CM P- Tf T-_ ^_
O
c
■ — ■
to r^
CN
rr
CM
CD
t;
fSJ
cc
CM
CT
t;
c
tc
CM
o cc
cc
C«J
cd'
d
d iT
tc
(C
n
E
E
eo^
to" ^
■>-' ■'J d d ■^
d d r-
COUOCOTfin CMCOCDU-
h-toinioco inincM
cm" d d h-
JH
3
CN CM
a> 00
Ij
fVJ
in
c
to
C^
in CT
t^
CC
{£> ir
cc
to
CM
CO
T
r-
3
CM
Cs
Tf -.-
CO ■'tf
uo 00 r-*
o> *-
E
0)
CM
r^
n
c^
en
■^
'J
t
■'t
Tf
r\
ir
Cm
Cm
00 c^
%
h-
■^ f- ■^ Tj- in CD ■--
?- in
z
m'
0-
-
3
z
«■
d
c
5 a
IT
in
CO
c
c;
c
a
cr
s
CT
Cm
Ol
Cm
Cm
in CC
to r^
CO
a
Tj
CN
IT-
CM
o
CM
cn
CD
o
Tf
Oi Tf
5 5
si
c
in Cm
£ 2
uoinTf h-toi-incn or— tDom incocoh-
TfT-o) incMCD'-r- ooino)CM-^ uOTfTfTj
CO CM_ CM '". c^. ^. *". f. CM ^- CO CJ) in in 00 cn CT
00 -^ CD P- 0^ I--
T- in CO T- m
CO cn T3- CM 00 01
«
=1
o
O
S
c
CO
CN
c
9
s
§
CT
IT
cr
o-
IT
CO
CM
IT
CT
CT
S
IT
s
in
CO
cn
CD CT
a
Ol
cc
0)
«
CM
T- CT
00 CC
to
d d d d d ■r-" d 0" -^ aS <D Tf T-' cm' r-' d to in Tf 00 to in CO 1
If) coco^-cDtD'-in'cMcocoT-co t-cmcot^ ;2inl
■o
E
(D r:
CC
ai
O
CJ]
CO
f^
c
f^
o
tD
C
h-
co_
Tf
h-
cc
'J
o
c5
UJ ^-ji
c
T3
>
CD
C
<
Ol"
,-
1-
1-
■^
to
■^
cc
to'
CM
d
co' CT
Tf
If
>,
CO
2
Q.
CD
U
<
CO
OO
in cc
IT
^
CT
cn
CO
oc
Tt
r-
00
CO
CM
Cm
f^
CT
oo
CO
O Cm
N
OC
"o
CO 1-
CD CD r- CD ■<-
»- Tf
to UOCMCMCMCn U)CDtMt3)CNICMU0CMtD^-l
"o
h- 00
^
a
CD
ir
in
cc
ir
t^
in CM
in
CN
CM
tc
r-
Tf
to Cm
f-
CT
c
CD
"o
Tf r^
CO CD ■>- T-
oocnco CO1-CMOO tDTfooT-
^ in 00 in
"2
CM
C
CO
CD
•^
Ol
c\
■<J
c
c
t
to
IT
cc
CM
cc
C31
r-
05
CO CC
cr
Kl
Vt
E
(M_ to r^ cn CMi CO CO ifi CO h- r- tj m r- tD r^ 01 Tf
CO uo CO Tf CT) P^
O
J3
E
^' CN
tT
(T
O
cc
CO
r-
ir
iri h-
CO
CM
r-
Cm
co"
cm'
d ir
t;
CT
^
s:
CD
n
E
iC CN
CD h- r-
CD CM CM Tf
to tor^iocDoo r-TTcoh-
d d d cm" d r^*
3
2-
CM CD
CO
IT
■<t
ir
r-
Cm
t^
o
IT
CT
tc
CT
tD
CM
■^
c
<D
3
CM
Tf T-
■^i-CM 1-CMfOOtO OOCMCMh-CO TTCDin^
1- CO
E
"^
n r-
CN
C*l
t
■t
Tf
■tf
IT
tc
tc
CD tc
o
c:
IT
Tj
Cm
S h.
</)
0)
CM T-
O) *-
3
z
h-
CM
01
Tf
m" T-
3
z
c
3
o
1
Kg
Ci
in
CD
IT
c-
3
s
CO
CO
in
s
cc
tc
c
Ol
cn
CT
cc
CO
g
c:
a
CM
to
Tf
CO
CD
oo
CO
Tt
r- IT
CD CT
to IT
UO Cm
CD CT
to c
eS
c
3
O
E
<
cDCMh-r- r-oocnh-oo cmcmcmcocm cocnoocDcDtDcoTfto^
^ r-coO'- '-cococMin ^-cntMCMr- Tj-or^TfcDCM'^inooin
TfcOini- ^TfOO-^h- OOTO'-tD CD-r-TfCMinCDCMCOIOn
S
£
CM 1-
3 2
CD
CO
in
cr
CD
CJI
CD
CD
g
CD
o
cc
o
a
OC
a
in
cc
i
Cm
C
Ol
s
a
tc
s
in
CM
in
CO
2 3
to CC
d CN
V)
CN^
^' cm' in d
CM CM CD -r-
i-mcMcor*- cMcjjoocnr- cMT-T-cMcotooTj-tno
ooor-cni- cninocnin c7)coooinc7)ooTftDT-T-
T-cM'-'-cM mi-cDCDTf r— CMTfr— OTfcoo)toin
5
3
CM
CM
CO
00
Tf
cm'
T-'
co'
Cm
c
Tj
r
CD
o
o>"
^* d cm' d N-' Tf
■— T- CMl to CM
c
O-
E
CD
2
5.
Tf
c^
CM CO CM T-
1- CO CM P- Tf
CM
(D
o
C
^ IP
lO CN
ir
in
eo
cc
c'-
00
c
00
CM
CD
CM
ir
cc
CO
CN
O
o
CD
CT
in 00
CJI CT
O
tD
00
CM
0-
CD »-
CD tc
CO CO
■<- CJ>
O 00
CD O
CM
Tf a:
CM 1^
CO h-
m c
CO (--
^ CN
Id
cn
o
c
•n o^-Tj-o cntJJOcD'- Tf^oini- incocM'^-TfT-incMiooh-
in oouoin ^-cot-couo »-T-inootD otocoTftocnr-Tro^
Tt Ttini^CM ocMcocncM tocooocMTf i^tor^totor-ooooinoi
1
3
^
Ir
r^
r^
C31
ir
CO
cc
in
o
g
tc
cc
Cm
OC
00
0-
<c
CD" C
CD CC
Tf
s
co'
oo'
CM
r^
Tf
S|
03
CO
j3
E
3
<T>
T»" r-' d d d d cm' cm' r^" iri iri cm' ■^" d Tf t-' ^' d t^* d cm" d" d co" (^
r- fOTj-oin cDTfcDOoo cDr^cOTfCM tj-oococdcm'^'- o>r-
3
3
»n ■<-
CNIOOCO COCOOOTfTf TfTfTfTffM tOOOCM
Tf
z
CM*
CM
z
oo"
■>-" cm" d ^'
CM T-"
c
c^
rsi
CO
If
IT
n
s
CM
en
cc
cc
CT
CO c-
in CT
o c
CM
c:i
c:i
CM
5
52
a
in
Tf
CO
00
o
CO
■^ O T- ^
CO cn CM 0"
CD cn oo_ T
c
r- -g-tDcor^ r^omcMO r-ocoTfcn mh-cMcnmooh-T-r-o
Tf intDooco r^T-cD-^m ooocmcmcm coor-ooicM^-ooc^tM
in r-'^cno ooTfcDoo cmuocdcdoo cncoromoocncotoino
2
s
3
O
E
S
in 00
O C31
CM fsj
CT
CM
c
in
CO
CD
?
CD
cc
t£
in
IT
ai cc
m c*"
to Tj
to
£
O CO
CT
o
O)
in
cn
g
co' ■>-' cm" cm
cn cn o c
o CD r- u-
c:
O
1
3
O
E
CO
00" d d cm' d d d Tf d d Tf" d d d d d 1-^' ■■-" d d d tj-' d t-* isT
T- r-ootDcn incNjcMTfo cdoocoi-^t- cMcncoo'-'^CMTtinto
00 CM to r^_ Tj_ r^ i-^_ cn cn Tf cn Tt r^^ tt in co_ r-- i-. cm CD h- v_ oo_
<
oo
■-
^
■<t
CC
iri ■<-
cc
co'
in"
co" r^
Tj
' <c
■B
<
S
T-CM CMCMOOCOCM OOtOTf'.-cn COTfCnCM'-CM opMl
^ T- Tj ro ^ '" 1
■^
Q.
~
1
0)
m CM
c
h-
cc
OC
C^
h-
cc
CN
Tf
CT
tc
c
Cm
CO
h-
cm
CN
n (N
o
o
O) oooor-co cnocoT-
uo incnco^r- coocmco^cmooot-ooI
B
r- c"
(T
CD
^
cr
CM
r^
to
0> r^
Tf
o cc
t^
r-^
5
03
CO Tj
CD 1-
c
"o
01 rv
h-tDO inoO'^TcnTf coooor- mmcDinino<-oh-<ol
ro
«
in oc
t^
CM
CN
IT
CO
r^
ir
CN
h-
^
t;
CJ) IT
CM
C'J
^_
CD CD Tj .r-
c
CO
^ <— . Tftoco TfoorocO'- h-cocMr^in TrcM^-f^CMcnh-tDh-tol
1—
E
E
— .
CO* h-
CC
CM
CT
IT
tT
O
c\
r-
co' cc
CT
lO* (T-
Cm
cm'
d
Tf
d in o»* c
CO
E
E
fC"
rC d T-' Tf" 0' d T-' T-" ^
' d d d d d d d d d r-' 1^' 0' cm' '-' d" d 1
3
lO
o -^
T
■^
r^
in
CT
CO
<r
c
c
to Cm
in
CT
Tf
a
CM
r^
CO
■t
in Ts
3
c
3
to CM CD (^ ^
oOCDO'-OTfincnrfCM'-'^cO'- 1- otol
"S
CO fsj
Tj
CD
r^
00
CC
a
cs
r"
c
CO Tt
tc
(J) h-
o-
in c
CO
%
■^
»-cMoo oocoTfTtTf TfT3-oo<-Tr t^in
•e to.
3
o*
tT
IT
to' ■r-
h-' o-
3
of
Z
en
CM
Z
o oi
cc
5
c
IT
in
in
cc
cc
CN
IT
CM
00
§
in r-
co cc
CM r^
00
tD
CO (T
CD CC
CD_ IT
C"
n
o
in
CD_
CO
oo
ro_
Tf cn T- OC
CO CO r- 0"
O CO CM_^ IT
00 ocMCDco h-tooocntD cMi^cntoi^ cMr-TfocMocoininTf
5 cM»-TfcD h-i-cMr-in comcomtD cncMCMTfCD'<-h-»-r-rv
n unooT-r--. ini-cMincn ■^oocMcnoo OTTTomcninincor-
en
CD
3
CD
0)
■^
n c*:
CM <-
c
cc
CN
CM
CO
CO
c
LT
c^
en
o
C^
IT
in
CD
CN
C^
CM
CT
CM tc
in Tj
CO
CO
CD
CT
in Tf
CT> CT
(J) tt
CN
CT
Tf
C\J
CO
o
ai
to
00
co' CT
O IT
00 a
o> ^
in cc
(O IT
g
to
r-* Tf d d •^" T-' r^' aS d d cm' d d d d d ■^' d d cm' d d k-' d" d
m Tj-^ooco r^coini-o) cocoCTinTf oidococmcm ^-om
h-*'i-* T-T-CM'-CMCMCM^OOTfinTrtO '(OTt
E
oT '-
CN
in
C^
f
00
in
cr
cc
IT
•5
3
co" Cm
h-
oo"
1^'
oo" ^
M* tc
E
V
<
CM
r^
in
cc
00
OJ c
t;
LT
CO
CM
Tf
CM C
to CT
<
o>
in
CO
0-
00
cm"
r^"
_ °
1
u:
r-
C35
O
CO
O
o
cc
f^
C^
h-
CT
C31 tc
cc
r-
O
in
a> IT
IV
Tj
E
<
tor^i-co cocDincooo cni^oooo r^inoococoooocDoocMl
"C
o
oi u:
cz
IT
C31
•«J
CO
CM
1?
Ol
a
Tf
CT
iT
Tf
CO
oo
Cm
o cc
o
to CM CO -f in T-
CD T-
00 CO uo 1-
OT*CMOh-fvT-' UOO
CD
cm t-
5
5
If
h-
'^
CM
-"t
N-
■*
CC
tc
CC
rj
Tf
oo
c
p CN
cn
E
eo_ in CD CD CD p CM r^ to 00 00 f^ p^ to, Tf cn t- 1.- P »_ 1
CD
to
E
rC in
CN
CO
■^
o
in
CC
Ol
■»J
c
c
Ol
CT
^
c
o
in
1--."
d iT
0)
E
in
T-" Tf
wr^oo intDCMcOTf Tfoi^coTj- coco^-
T-
3
CO o
"^I
CO
OG
M
O
CO
cc
tc
CM
IT
OC
to
CM
oo
o
3
CO •
CM ■r-
(M T- ■.- • to T-
O) Tf
E
CM
n
If
CO
c
o
Ol
Ol o-
If
o
Tj
tc
T)
■s
CM
3
oo'
CM
CM
in
f-^
r^
T
" r
3
Z
o
~
CO
Z
00 '=
CO
^
■^
CO
cr
IT
tc
Cm
to
to
CO
N.
to
Tf
cn
O o-
n IT
"O
E
-
CO u:
s
kFi
oc
!S
c
CD
CO
a
c
OC
c
S
o
to
?
3
tc
Tf
o
cn
cn
in
TT cc
o cc
fM t;
to OC
in cooocooo tooocoT-o cocnincnT- cooimTf
in touocDcn coomT-o cM'^cocor^ ooooTf
UO r- to Tf
CM T* CM CO
00 CM f- tD T- 00
OJ
o
Co" OT
CD
CM
CD
'CT
cc
in
r
■t
Tt
in
00
Tf
o
IT
■<t'
co'
a
co_
IT
oo CT
"c
T
o-
00 ai CM Tf- 0-
c3)oocD uooor-cnoo cdcjicmcn
3
c
1
CN
in «
(O CJl
IT
G
CJI
01
in
00
CM
CD
00
CD
CO
o
0> C-
CO tc
Ol
00
o
C^
cc
CT
O
r^
CD
CD
O)
r^ CM
CM CT
Tf C
to c
3
o
E
Tf
0> t;
d cm' d d Tf cm" d d d d d d d cm' cm' f" cc
cDc3)r- TjcMincNir— coinincM'- cocm-^ct
r-' d d f-' d Tf"
CO UD 0>
<
M
CO*
IT
m
r-
CD
o
Ol
cc
CD
in
in" c^
CV
in
c>
co"
cm"
CVj"
oo' LT
o
IT
h-
cmootjuocd (Dr^h-TfTf
cn Tf ^ rr
00 IV. Tf (D TJ M
O
^
o
'"
CN
CO
in
CD
00
O]
c
CM
o
a
i
a
CM
CM
CO
in
CO
ir
tc
Ol
r
a>
(ft
c
3
<
Csl
cm' d f" cm' ■>-"
d" T-"
CM
Dl
'»"
01
_c
0)
n
C^
o
CM
CJI
CD
00
■^
r
o
CM
Tf
^
r^
CM
o
oo
O) IT
o
^
5
ro
^
a» (N
CC
^
O
CT
O
IT
If
c
c
c
CN
o
^
CO
o
o
O IT
f"
w
CO
o
OC
cc
5 S c
CMOOOCO i-T-CMOOCD CMCMTfT-
■>- CD Tf T- (D CM
CD
(fl
in c
Tf
a
CD
o
OC
^
to
^
Tl
to
Tf
tc
CMl
r^
CO.
N
CT
T
C^
CT
r^ CN
o) cc
UO U0CD"*TtrO 1-OtDO"
CO Tl-_ CD CM CT O) p *- C
00 in ■.- CO CO tJ>
n
E
^
E
— ~
CJ>" '5
■^
Ol
CD
r^
CM
o
tJl
in
in
CC
t£
CT
co"
d
■^'
d ir
<e
0)
E
£
CO
•^
CT
in ^ 1-
in Cm
■^ cc
TT in CO cn ^ 01
O
3
-* -a
■^
CO
CM
*:
n
?
c
■^
to
O
oo
Tf-
Ol
1/
3
01
C
d Tf Tf
d TJ
ai T-
d d d d d fv
CM CO uo CN
d h-' d d CM* d
3
"S
O) c^
CC
o
CI
(D
00
CN
CN
Ol
Tf
c
CO
(C
■5
CO
IT
^ CM r
r
00 Tf
CN
"^ cn uo Tf r-
»- Tf h- Tf
T-CM in 00
z
co'
^
CM
CM
CM
CM
CS
CM
in
00
CO
IT
3
OC
'- CM 0-
uo tc
00 p T-
^ *- ^ Tf CO_ TT O) 1-
'^. "l
n
Ol
z
■.-■.-»- d -^
Tf
0* ▼-"■
CN
CM
o
8
C
c
d
CD
d
d
c
8
O
O
o
o
c
«
O
^
^
^
^
^
§
O
O
O
in
o
d
o
o
o
d
o
o
c
c
c
7
3
E
a
o
s
ocio°
00*^-*^
0' 0" s _
M, ^
CM uo 1- *"
<^. "R d
000
000
d „
5
CJ)
c
c
Cm
o
o
in
c
J
CD
o
00000
"O
o
o
cm"
d
a
000
p
p
P P P P Q
d d 0" d
CM uo T- CD _: w
CD
in
a
If
o
in
o
in
o
IT
o
in
^
tft
w
w
M
b
c
cn
O
0. d
d o
d
in
to to y> ^ « .
c;
CM
CM
CO
CO
^
■^
in
IT
(D
r^
W
tfl
M
c
3
TD
c
3
T3
C
3
a
1
E
a
{
1/
o
■r- CN
CM CO
CO T]
Tf
in in to r-- <-
III!
5 0) Q) E c
"O -O -D .- . »-
C C C V) 3
=> => = E «
0000 5 t-
5 a)
3
(T3
T
o
fefl
V)
M
tfl
w
u
w
M
a
W
S
■a
s
s
u
E
:
0)
7
1- «» w
«« ._ 1-
i_ d) <ij
to tfl
to tfl
tfl
bO to to to to
ci) ciJ
c
o
a
■D
■o
■o
"C
n
T3
"O
c
c
E
:
c
CO
0) -D -D
■D -0
■D TJ
■0 TD -O -O TD
"o
c
■c
C
c
c
c
C
c
3
3
k.
c
■a c c
C C
c c
c c c c c
3 3 3
- in
c
3
3
3
3
3
3
o
o
o
o
o
o
c
in
c 3 3
3 3
3 3
3 3 3 3 3
2
000°
N
V
c
o
O
o
o
c
O
O
o
o
£
2
c
= 00
00000
p o_ p q' tt> 7:
o
a
o
o
a
o
o
o
o
o
o
Ci'
d
d
o
o
000
00000
p p p
g
CO
a)
o
o
o
o
o
o
o
o
o
o
o
o
o
o
d
0)
000
p p p p
0" d £
c
■□
O
in
O
in
O
in
o
in
o
in
o
in
o
o
in
o
o
o
2
j;
\
■0
R in
d uo
d uo
d d d d in
*-*
"^. P '^. d ^ n
c
in
CN
CM
CO
to
s
s
in
in
to
r-
cm"
in
r
c:
in T- ■>-
CM CM
00 to
s
Tf ui uo CD r—
to b9 to to to
■•- CM in .-
^ CM uo ^ n ■=
to to to to X ^
3
tfi
tfl
t/3
tfl
trt
w
M
M
M
V)
(^
w
bO
(/9
Vi
m
to
tfl
M
^
1
13
to ti9 tfl
to to
to to
to to to 10
<
Z
<
h-
z
1
Basic Tables 2003
75
TO o
Q. O
ra ID
P E
i ^
1^
Z
U
3
15
« -D
D <U
T3 i -
O <— >"
N •« g
■r: t- o
E o E
a> O
■= ^
.*; E
5 o
o
h- to ^
^ (n oj
0) O n
fol
J. -r, ""
Til t"
I- < <
r^oeo T-cNir—T-or^oocMoO'-
Dt-OCOl^ cOCMCDtDT-i-'tS-COCOOO
_ _ _ - OJ Tj- 00 ^ f<) -!!■ O) O ■r-_ iri O CO C<J_ (D_
cnT f^" 03 aS -d-" po r-' co oj" i-" m" o' oo" cd rv." cn co ■— cn" cnj" o tt 2?i" 2
CM^T- TfUDrttOi-
CO CO r-- P-_ LT) CO CN CO CO T-_
CN * cd to CO co" T- r^" ■^ -t
r^ oj m 00 CO
in CO CD (D Oi
en OT 0)_ oo_ "^_
h-" ■>T CO ■>- O
T- CN in
CO CO CN a>
CO 00 f^_ co_
co" o r-" in"
o> CN r- 1-
in CN Tj- CN
I*- r- CD CO CN
(N O C7) CO CO
CO r- en T-_ <D
in' N-" Tf in o>'
in -d- CO CO O)
in
CO
in
CN
CD
§
s
C'J
CM
CO
CD
CD
in
CM
CD
in
CM
CJl
CN
cn
CJ)
CD
CN
10
CD
S
CD
CM
CN
CO
in
CO
(N
CD
cor-oicNcoco^o
T-inin-tj-^cD^o)
h- O CN O CO ^-_ 0_ CN
h~" co" co' in to" r^" CO oT
'tl^"<J-CNI^CNlOO>
OO-^r-CNCMOOTf^
fo' -r^ co" co' r^' t-*" CO CN
«<*■ CM ■^ CO 1- CM (D '
1^
^
in
lO
h-
•St
tT
CO
O)
CO
CO
CO
a>
(O
s
r^
to
CD
ro
en
■^
■^
00
m
in
en
CM
rr
c^
CN
O)
CO
f)
in
CO
in
CM
(D
m
in
•er
U)
■^
T-
■^
cu
'1
h- 1- tr C31 CO
m r- r- CO CD
CM -^ CO O CO
01 r- CO CO CO
CN ■«- CD CM CO
■<t CO -^ r*- CN
"tf CM_ en co_ ■r-_
Cji" 3 co" TT ■^"
■^ CO T- O) CD
cncMC3)CM^ocDcna>oo
COCOOOOT--^CDOf»-t»-
1- o -r- o OT !--_ r»- f-- in <D
in" o" -^ in T^ co' cm' r-' cm
■^ CO CM — — —
CO T-
CM '
^ incocDcn ocoo'^co ^■^incsio OicDoO't-^-T-coin
I-- OCDI^r-- COCNCMOJCM OCOOCO'3- CMCO-r-h-OJCOT-r-CO
o o o CO O) Tj- CD O) o in '^. CN o_ cD_ CM o^ CO CM r- CO in
CO to' O) ^' CJl" ~ " -' " " "' •" " " "^ "^ '" - — -^
^ to
in r-^
o en
o i^_ C0_ CO
h-" co" I--" ■^'
r^ CO CO tJ-
CO Tj- ■^ 1^
SCO CD CO CM
1- CO CO CM
C7) 1- en CM (D
in CM •«- CM ■^
in »-_ t-- CM h-_
co' co' co' in" o"
0> ■^ CO CO CO
CM CN CN CM O
T-' 1-' T^ co' tt"
oocMr-cMor-Oi-coo
cocoenT-'^j-OT^Tj-cDV
h- CM ■^_ Q0_ CO ■»-_ CO CO t^ O
co' cd' en" o" CN (J) co" ■<- ^ CO
COCDOOOO)OOCNCOlOh-
C0OO'^i-C0'«-i-00"*
ra E
cDcocoo cDcoinino
1-coinco aicococDcn
in CM CO in CN ■«-_ en CD T-
r-" iri r--" cd' in o" d cn ■»-'
coinr^cj) oococN'^
^ CO in CD CO
h- en CD CD CM
O) in co_ o_ CD
cm" cn" o" t' tt"
CO ■it in CO o
1- r- ^ Tj- in
inoinT-cncO">Taor-eo
■<-CO-i-OCOTr»-CDlOCM
■<- in -^ CO io_ in CO T- CO «
in" cn" en t-" tt" h-" ■r-' ■<-' ^' of
o o Tf f- m (D
1^ CN K <*
CO CD O CO
CO r^ a> in
CO CO CD "-_
o" co' rf 00
CO oD o en
CM CO Tf in
CD in r^ CO CO
o) in 1- r^ T-
co o 00 1- in
S" cm' cn co" co"
T- r» CO h-
p^ CD CD CO r^
T- O) CN CD CD
CM CN ■* ■^ CO
T- ■^ ■^ ■r-_ 0O_
T-' ■^' T-" cm" o'
CM O) r-- "»r '
cocMOincoa>'-^ooo
r-OOCOCMCOCNOOl^-
t->.00^-^— OCOC3)COOO
in *-" cm" r--" "<t' CM* en" r^' o to
CMCDOOCNCOCD -■ —
■ 00 O O ^ C3 to O). ^. 'R '^'^ CJ) ■r-_ T- 't
■r-* co" tt" ■r-" o" tt" t-" T-' cm" 1- id CO
"I ^
r^TfTj-in cDTtcoin-f- cmcocdco^
inCNCDin ^C0^C3>CD CN'-^-CNCD
cooeno ■T-corMcocn -«'"
CMN.^-a^CMC3)CJ)CMr-0O
_ (DCMcocncDcocoin^m
inT-t^cocD r-cocooenrrr^cooco
OinOi- COh-COCOCD CDOIOICDO
COinC3>^- OCOO'-C^) (7)i-OlT-tD
T- 1- »- T- T- CO ^
cDincncM -^oocoroo 'TcncMOCJi ocnTtcJiincNr— coo>cN
CDCMC^ITr CNCO'-COCO rfCD'^'^r^ ^'^*^Ti'^^^^^^
CM o o> r*- Tf p- 03 in CD cn co co in t- in en id_ co n-_ ^_ cd cj> h- 00
in co" co" iri co' T-' ^" o co' r*-" h-" co" co' in o »- ^ co o r*- t- r*- co r«-
- ■- — f^coincDr*- oTin^-oo cocoT-^-oor^cocDio^-
h-Tfcn^cD r^i^cj>inin cocNCNincMrr'-T-cocD^
in in in" to' cd' co' 00" ^-" '<t ^" r^' cn cm" « o
■<r CO CO o
CNJ o T- h-
■>-" co' ■*'
fM CO ■^ T-
O) ocoinr- incocNco^ cncocmcoo comcoinocoi
CN i*-o)roc3i cocMCMinoM cDinN-'^h; cO'^mm'i-in'
(DCOCOOOCMCOOC?)->-Tri-
01 i_> i.>j ^-j vj
incococD in. ^^v^--
•j" CN iri cj)' en" en" co" cn mm" co" O) 'j cm m co cm
■^i-oom r^r*-cDcoo oDcomT-
_*_•_* w-*«-.— ^ coco
o o
000
000
° m" o"
00000
00000
o_ o_ o_ o o
m" CD m' o' m'
CM CO CO -^ tT
te «J tA 6ft «>
00000
00000
o_ o_ o_ o Q-
o" m" o' m" o
m m CD r^ ■^
o o o g
O O o ■--"
O O H. 71
CM m 1- ^
000
000
o o o"
000
000
o. o o'
CM m 1-
tft w «s
T3CC CCCCC CCCCC
D Cfl t/J C/>
00000
00000
o_ o o_ o o_
o" m" o' tri o'
CM CM CO CO ■<?■
C/J (ft tft W> €«
00000
00000
P. *^. P. P. P.
iri o' m" o' m'
5 m m CD r-
(« (ft tft eft
TJ "O 73
C C C
D D =3 O
O O O 9
O O O P.
0000
o' o" o" 2
o o o P
T- CN m T-
fcft tft tft («
c c c c o
O O O (-) 4) ■
o" o' o' o I" ■
0000^
"^ P P o" SI
^- CN m »- ra ■
i %
-mm^ oocomoo cocMOir-cn cNcocnen»-T-momo
-romcD CTJcocT)!*^^ ^T-mcDO mcococoh-cocoincno)
> CO -f-
Tj- o m O) -"t
v,.-^ I^COCOOCN
^cDcji o^-co^m
o> co' m 00 CM
,, . cNcotneo'-^-uj'— '«»tj
ST-mcDO mcococoh-cocoinmo)
CON-C310 oa)C3)(KJCDt^_CO_OOCOfM
O) o) •<- o" co' co" en iri r-" cd' en" co" r-' cm co
cDcDTj-coh- enh-incocNcooamcDin
comN-mm t*-c3>-tcnTrco^--r-^'-
(D CN t^ ■^ CD
CO ^ m CO r*-
r- o "T r>- co_
in cm" co" cn" h-'
o CO CO 00 m
m ■r- 1- CM CO
■ co_ r--_ oi m_
^' co" en" m' cn
CM r- CO "d- CD
■t T in CD CD
03 r^ CO r*-
__ CO m o C31
r^ ^. CO co_ r— _
m' o" V m" m'
O) en ■•— o CO
CD CO r- CO ^-,
CMOrrh-mcDOCMOOO
T-coT-cMCDCNoenr-m
"^ en CN o rM_ cji o_ c^_^ r^ tn
oi" m" cm" co' cd' co" co" co" ^ ■^
CN^^lDCO■>-C^J COh-
1- r^ ■<- *o 0°
ro' f*r t-'
m cdcot-co coocmcoo inococncN como^cocMencooin
m h-CDOC3> ^-fJ-COCOO COt^CO^-CD OOCOOCTl'-COf^CNCO
CO h- o ■"- in o CO CO CO o ■^_ o_ m_ m co n- cm_ cm t-_ cj)_ -r-_ cm_ o in co
o cj)" tt" S-" CD r*-' 1- co" T^ cd' cm' cd" m" co' »-' co" co" t- cn rf »- m" cn -^ 10
O CMCDinCN CMCMCNOO) CDCMCNCDm CO'^^-^Cnr^-CMOCDCO
CM t-1- CMCMCOCMCN CO'^C\lT-t*-'r-_inCM^-'3'OCOt^OOCO
incor-co ininh~cno3 cor^ococo cdc^^^cocmcocmoicoco
Tfcooco T-co'^'-en r^-r^i-cor- r-Tri-c\i'^"<j-i-r;;T-CT
T-r^ino cM-tfincoco coommo> cdco-^cocmcncdcocoio
-en r^-r^i-cop- r-Tri-c\i'^"<j-i-r^T-CT
T CO CO o m m o> cd co ^_ co cn cn cd_ co_ co »o
O) m' o ^" co" cd" o o co o" cd en" cn" m r-" cm" co cn 00 ^
-oot- ocMCMr-t^ cocoin'i-
CO m CD CM
cDCMmt icn^-^cD mmcococD r^TrTr^-cocor-cDoog)
cDi^ocM cDor*-^- (D'Toooco i^encoco^comoJOiO)
^ f>j ^ T- CM CD • r*- *:*■ 1- T- CN in CO 1- en CO T-_ *-_ m_ CO ^_ o>
(Nl" * iC to" N.' T-" O' co' ■r-" T* cO" CO cm' CO" CO" CO' CD o' h~" •tf di ^
j^-^COCO CNCOCOCOCDOr
-cMt-ina> mocM"^"-*"
T- CO CO CD h- T-
O Tj- CO T-
CO • CO T-
1- en CO
i-CD'-CD CDCDCNCDCD COCDCDCOi-f^-r^COmO
1-OCOCD COmTCMCN CO-a-TTCDCOCOOmi-CO
rJ-Tj-* CO ■■-CN'^TrN- CD»-OmC\lTr-r- 0060
*-" Tt" ■>-" cn" ■<-* o) co" iri o' cm" "«f r-"
^ ■.- m CO o
00 CD r-. CD CO
T- T- m tj- m_
S'^" O) ■^' cm"
CO -rl- Tt
r-CMi-'d-^- h-r-cocoi-
cotj-coco»- mcDCNcncM
r*- 1^ CM CD_ cn o_ in h~_ en r--
Tf CD m' en* co" o" tt" cd cd cd
CMCOCNO^ mCDCOCMCM
m CD ^ 00 tt CO CO cd_ cn cd_
T-' T-' cm' cm" cn" cm' co' 1-
cnr— i-TTcom-^cDOco
ooTj-cDOCDaoi---^cMin
m T- "O- CD co_ CO uD CD co_^ in
cn co' co" co" cn" h-' cm' iri h^ CO
r-'t-co'^»-m"<j-cNT--ij
co_ ■^_ cn cm *- T- "1*0.
co" ■^' -^ ^
(D -voiencD CNOiCMincD ococMr*-^
^ T--*tp^cM r-incocnr^ cDmcMi^^-
03_ T- 1- CO ■r-^
CO co' co' m" CD ^' co" iri
i-C\I'<- (DCNinO'^
T- CN CO CO CO CO
CD CD h- CO_ CO_
o" co' iri m' -^t
-mmi-h-of*~cococo
rmcMinmococDOt-
) cj) CO in m_ 03_ o_ ■--_ co_^ oo
-' cm' cm" m" h-" CM t- oo' 1-^
COmCNCO CDCOOOJCD
oor~-r-co coooco"*
o CO o CM CM m_ CD m_ cn
en" m" o' cd co" r^T -r-" co' ai
CD^T'^O h-OCOCOCO
^■^iv. r^coooo
h- Tj- 00 CD Tf
m CD in CO CM
CO m_ tt i-_ CO
oo" r-' ■r-' cd' cm"
o en CD r*- CM
CO T- CO ^- -rr
^" CN cm"
incD-i-O'^ininmo^
r^cDmoiencnoor^om
T- Tj- -^ CD r^_ ■r-_ CO • '^. c^
T-" id co' ■<)■" cm" cm" cm' CO
oo CN CO m ■*
TT CO CM r-
cm" ^" cm'
CD-ifi-co r*.cDomco coommco ttcocotT'^'COOii
"OC31 r^-CO-^CMCO COOCDCMCM CN-q-mCDOtO't'
T- in r^ I*- CO CM
T- T- CD o en
O cOCO*~f*- ■•— uJN'i'J "-J
T^ cm" CO CD ** m" ■'T cm' (D r^
^ 1-COt^T- COCOCDCDCO
CO O CD in »-
CO CO CO in -"T
»- CN t- m m
o' o'
CD 00
mocMco r*-ocncDT-
CMCMCOCD CO^-CM^-CO
CO CD CO CN 1- en CD co_ co_
co" r--" m" cd' ^-" cn" ■^" o" cd'
T-cocoo 1-mocMO
I ' I CN CM 1- CM ■^ ■»-
^ Tt p^ CO ■^
Ol CD r^ CM P-
h- cn co_ "<t m_
1-" T-" co" cm' m'
m CD tT CD CO
CO ■ CM m CO
^-COCDCDf^OT-cOh-OO
■rraiococos-or-cDco
Tfco^f^cDP-coincoco
OOCOCO'i- ''- '■^CMC^
COCDCOOO CMCDCDCOm
comcom co'^cDOco
O ro CM CD T- in CO 00_ CD_
T-" o" cc) o" CD -d-' co' oo" ■^" O) tT Tt CO ■<-
■r-t-T-CM CNCMCMCMCO CNCMCOO)-"-
tT CM CO CO O
1^ o m CO CO
m m CO r*- o
CNCnh-CDOCOCDOh-r*.
cu 2
: O o
: O O O
■ O O O
° m" o"
■ O T- CN
: T- tft tft
n CD 1- 1) <D
"S O <U "D 13
is O TD - -
O O O o o
o o o o o
o_ o_^ o_ o o_
m' o" m' o" m"
CN CO CO Tj- Tf
o o o o o
o o o o o
o o o_ o_^ Q
o' iri o' iri o
m m CD 1^ T-
tft (^3- eft «ft tft
o o
o o
_ p p
o o" o"
K CD o
s ^. p
o o
o o
Po
o o ^.
CM m ^
tft tft tft
tft tft tft tft
CCCCC c c
c c
m
C3D 333D3 D3333
3 0)000
r, "o p o' ji"
£ c in ■.- ■>-
o o o o o
o o o o o
o o o o o
o' m' o' m' o"
3tf>tfttft tfttfttfttftc
o o o o o
o o o o o
p p p p p
m' o" m' o' m'
Tf m m CD t^
(ft tfj tft fcft tft
^ 0) Q)
q5 Q) S "2 "2
XJ TD -a 5 5
c c c ^^ ^
3 D 3 O O
o o
o o
o o o
o o o
o o o o o
- • - o o
o m
o o o
o o o
■>- CN in
tft w tft tft tft
o a
Q) 5 E o ■
T) TD I- .
c c o «
O O O ^ i-
O O o ^
O O Q- o -
^ CD ° ^ •
O o o ^
P P o" £>
CM m ■>- ra •
tft tft tft X
76
Individual Returns 2003
N
55
>
(/)"
E
X
ra
I-
T3
C
to
«r
c
o
Q.
E
0)
X
UJ
6
a.
>.
I-
>>
(A
C
o
'J
o
3
T5
0)
O
T3
U
N
E
o
c
0)
E
(A
3
<
a>
E
o
u
c
0)
"m
o
3
T)
o
(/)
tf)
(A
ra
c
3
o
^
♦^
o
3
m
•o
in
a) "o
c
O 0)
r^
3
t-
V r
ro
0) ._
■r =
c
h o
£
(1>0
r ?
F
.tr b
Di
3 o
o
(A r
c
o
c —
m
3 <"
5 <A
J3
V o
ro
°?o
b
T- ■u
cvi «
fO
fl) w
<u
£ •=.
(J)
m "D
l-<
<
1
«0
CD
CO
CO
CD
to
■V
CO
o
CD
Ol
CD
o
CM
CO
co
CO
CM
CM
r^
to
J
CO CO in CD
CD in o Tt ^
o CO CO '- cn
^03COtDOJOa3COi-CO
<
«
h- o ■<» co_
in co_ CD Ol co_
1- o o CM in
co-a-incoin^comcoco
^' r^" i~* CD*
o h- V iri iri
o" cm' co' cm' o"
i~" co" tt" oi 03' T-" CD CD cn" cm"
£
Ol
o CO r^ ^
in 1^ o in CO
o CD in in CD
P-COOIOO'^'-OK'^
r^
oo_ in o3 -It
■<T CM •-_ CM ■*_
CO xr CM CD CM
CMCnOint0CD0l'-r-_O_
.?
in
■-' cm" co' iri
^-' CD ^ CM CM
co" T* ■<*■* •-* (71*
01 co" CD ■■-' h-T 00"
CN
■.- ^ <- rr m
h- CM CO CO
a)
CM
s
CO (M Ol CT
ggsss
OO ^ in ■v f^
h- r^ CM -t "-
■* "^ in ^ o r^ CO
CD CO O CO 00 CD CD
„
K 1^
CD
ra
f
o
"5
m
in o -^j- CD
CO h- CM r^
CM in CO CO o
CD O CM OJ oo
o r^ ■- o 03
in CD Ol CO 00
-T'-a3'*cor^'<TtMr-.oo
i^r-^incDOicM'^cM^
c
r*-_
O -v. CN tC
o ^ i^ S oi
00_ CO h- CO_ CO
in co_ ^_ o co_ in 03
OO 00
01
£
fO
CF> r-_ CD_ CM
O CD CD CM CD
CM CO -"T CM 03
tDCOTTOinmCMOCMT-^
Oi
in
T-* CNJ o" to' o
1-* o CD r-' *t
CM cd" O O iri co' CO
o" m"
o
£
1
E
o
t^
O CD CD O
tri cm' o" h-" CO*
iri o o co' cm'
co" 03" 0" cm" oo' co" co' ex* iri
^ CT) »~ in CN
oj ^ 00 in CO
Ol
n (D
3
?:::
<j>
O CD Ol »-
03 CM O f^ CM
lO in ■■» m CO
oininincMOJ h-CM
^
s s ^ s
r~_ Tt o_ o oc
CM_ CO_ Tf »-_ (J)
o CO -^ CO £ S in
cn
CO m
o
I
£
CM CO in CO
O CO_ CD_ l^_ CO.
CO CO CO T- in
in CM 00 o>
(U
CD
<
»-' (\i Cj'
CO V cd' i^' ^-
CO oo' cd" o' f^'
o ■^' CO co' CO* oo" ■<)■"
^-*
CO* r-'
3
3
z
iri
^' ■.-■.- iri <d'
r^' ■r- T-" to"
1
rt
CO ^
03 -* ■r-
at y-
<M
TO
Q.
CO
n
in
CD CD O CO
O »- CD "J- •-
CO CO CO cn CO
COTTf^inCOOT-T-fMCO
Q.
00
O ■«f <- O) ■--
O CM 00 O oc
in o o) in CD rv- CD
SP
t: £2
■^ CM O 03
o CD O) o in
o oo in CO CO
r-5--cooo^-'-coco
CO
o ^
s
^ « to r-
CD en o o
rr CM in CD 1^
^ m CM CO CO
tT ^_ 00_ CO c
Tt CO o CO r^ CD f
CM CM CD CD in in CD
CM
CD
SS
£
■^
«-
1^ 1^ F^ CO
»- in r^ CO c\
■*. ^. '". *^. "^
■-. ^- '-. ^. "^ ^. ^. "- <". r.
1 £
z
m
(Nj' CNJ CO •-
r--" CO co' r£ r-
CM CO iri V 00
cm' cm' h-' cm' o V o
in
(O* CO*
£
3
O
E
Ol"
a
O* O* "^* CO
^ CO in in
g s s s" ;:
cd" co' cd' cd' CO
o o CO r- r-
CO ^' cm' cd' cm 00
OCMO00C0'-13lT-01CM
in
(C
O) r- in fs
1- in CO m CM
in (^ O CM CN
O) 00 CM 1- T-
T- 1- 1- (D Tt
CO r^ CM r- CO Tf t-
CD 00 CO
h- CD
T- OO
c
CO
f.
CO CD CD in
in C0_ CM_ ^_ CD
in (--_ -"T p^_ CO
cooinojocMOoo^oo
<
o
^ cm" co" in
^-* cd' •-' cm' o
co' tt" tt cm' O
T-" 01 rC CM* T~' cm" '-" oj" 0' Ol'
»-' 1-" cm" cm" c\
cm' cm cm iri r*~
oo" ^"
CO
■(5
CO
■r- -^ ■<- TT CD
00 CM to
CO
to
CN OO O CO
in in o CD r^
O Tt ^ CD ^
O 00 CD CO 00 00 CO
1
09 CO
,2
CO
in CD 5 c
*f CM CO CO
O) in CO CO in
1- o o CD in
cMCDi^coojcncO'-eoin
u
in CN CO o
O O T O CD
»- ^ rj- CO CM CM CO
CM fO
"o
h-
O O CO CD O
CD CO in Ol in
CDl^'>J-CO00'*<71(71tO'«»
c
r
in 1^ ■v T-
in (D CO CM CM
CM Oi Tf in c
in 03 CD ■* 03_ "* CO
CO r-
c
in
CO O O 00 •-
CD O ■<t CM CM
CnCOCMTTCO'-I^CD^'r-
in
f>
(D CN 00 in
j-^ co' CD ^- r^
iri < co' O 03
^' ^' r^ O ^' CD CO
T-" O*
E
CO
CD* r*-* 1-* CM
r-' co' CD* cm" -"t
O* r--" IS." oo* "<r
0" iri ^' en' t' co' co' ■*" o>" cm"
2
c
r-
■IT CO O CO
■q- o CO in CO
■^ CO CD 03 O
CM CO ■* CO »- •
h- O
3
CO
o r^ ■^ OJ
CD CO <- CD CO
h- in Tj- CO I-
cn^N-incMco c^eo
o
n
CN (D O)
CM_ ^_ l^_ CD_ CO
03 r- ■* o o
in h- ■.-
CM t-
V
CM
CM CO CD CO
0_ CO CO_ h-_ CO
CO 03 CO 1- CD
CD CM CM <n
c
■g
ra
1
(ft
<
00
T-' T-' T^ ^' in
CO*
^" V
CM
3
z
s
T-' r-' r-' iri CD
3"
3
c
^
^
CO in CD <7)
00 CO ^ CJl ^
Tt «- in Tf CD
tT CM "<1- 00 CO
"» CD <- CD O 03 r^
1
■^ "^
in
CD o in CO
CM in ^ r*- CO
00 CD r- Tf -^
CD'tJ-'-CO'TCOOOlCMtO
"S
a>
o
n
O) CM o in
2 ::: 9 j::^ 9
S 0! S 2 ''^ ** •
r- m
CO in Ol o
CO CO 00 in 00
CO CO CO CO "-
TTCOCOCOCOCOCMiniOtM
Q.
n
03 CO en CD
O CO CO CM CM
CO o CD oo_ in
CO_ 00_ OJ CO
c
o
o r«j in o
CM_ in h- CM_ Tf
^ r*- CM CO ^
"* ■r- CM CD Tf in CO !»-_ tN
s
a>
S"
(O
to h-" Tf c:i
in cji" cm" ^' <7)
^-" <- o co" T-
iri cd' cm
s <=■"
h-
CO CD O C£
h-* m* r-* o* c\
O CD CO CO CO
y- CM tri CO CD CO -^ Tt (O T-'
^rcoi^cO'.-tocMcocMeo
■V CM «> ^
£.
rg <T 'J- tt
c\i tt to r^
m t^ T- Oi t^
h- CD r*- in in
*- ^ It »- 00
in ^ CO CO p^
r^ CO
CO
(O ^
i
CD
o
CC
CO CM
TT ^ CO in CD
to CO CD 00 in
<- CM
3 c:
2
CO
<o" cm"
1
i
2
<
O
£2
o in in o
CO a> r- -- CM
CO in in in CO
■* CD CM O 1- ■"3- <-
1
O CM
c
"o
^
Ol in OO o
00 h- ■<- CO <-
»- o o in ^
fTj-^cncoininoo^
c
^
in oj o) 1-
T- CO CO CD r^
CO ^ CD oi in
^ T OO CM CO ^ f^
in CD r^ CM in *- r-
" S
1
h- CD r^ CM
CO CM r^ tt CO
CD 1^ in '^ o
CMCD'-TTCM'-^OCOtO
cn h-_ CNJ -^
o CO CM 00 in
■fl- CD 1- to o
*". *H
a
C
V
CO ^ r^ o
o in CD o_ T-
r- N-_ CD_^ ^_ h-
CMOOOCM'TCDCMh-'W^
»
<
in
in
in o) 1-' m
CM O) O I--
O •- O CM
CO CO oi r^ oc
5 CM <- r- in
CD in CD CO oc
cm" oo" cm' 1-' CD
m CD o r- 1^
■<r P-. "* ■*_ 1-
cm' iri iri co" cd" h-* •>!
? s s ■" - - •
5S
t
JO
E
3
3
£
CO
g
CO* CO* CM* 00
■^ CM -fT in
^T CD CD oo' O
CO O CM CD CD
co cn" V V CO
in CM in CM r^
^ ■.-■.- TT in
CD CD iri co" co" ■*' •-" V to"
m CO tn o>
CD CM 00_ CM
c
o
T3
C
CO
1
•1)
c
00
CN* Tt iri (D
in iri iri ■<»■" ■'S-
tt" co" co" 03 o
SS
Z
CO
(*4
t3
3
T3
0)
c
2 ST S 9
00 00 'J O) •*
■cr '- in ^ CD
O CD CO CM fN
:3: "^ 3; S S
Tt O) '— Q) O CO f^
^ a>
■D
CO
CO
h- CO -* "tr
O O in CD C£
CM CD 03 T- CD
CD CD r- O --
COCMCMCMini-COCOtM^
^
5
c
o
r
00 CM o in
CD CO CD <£
O 1- O CM O
CO O CD CO iT
^ CM O CO CD ^ •
CO CO CD CO
p- ^
(D
c
o
T- CM in 5
CM CM CM 1^ O
-q- in -q- r- Ol
r-' CO CO in Tf ■* r^_^ ri
X)
Z
N
in
CM* r^" cd" r^
iri (D* CO* OO* CM
cm' ■>-" o" O CM
CO cm' CO ^ iri 1- cn CD r^ f»r
^
00
CO h-' Tf en
iri CD* CM T- O)
r~' f- o' CO «-
iri co' cm"
(O CM
E
0)
1
in
in
CO T O CM
O f^ »- CO CO
r*. in r^ cn o
co^^co«-co 0^
o3
in
to
R!5S5
CO r^ 1- CD K
h- CD f^ in in
^ Tf 5 ■.- oo
in ■»j- CO CO h-
P5"
o lo
CO
o
CM CM CO CO CO
CO CO CO o in
r- in ^ (x_ 60
E
0)
00
<o" cm"
ra
0)
Q.
2
"
00
•- r*."
o
(-
o
0)
a
c
o
ra
(A
C31 N- (D CM
CO ^ r^ in in
CO ^ T- O CD
■<♦ *- ^ r^ CO h- CO
CO CO CO in o 03 00
1
est CO
K
o ■^ o in
CO Ol r- CD 00
m r- r-- CO CD
COCOTfTTCMOOincniO'r-
r-
cn cn m o
1- CO tT 00 fN-
O in CM CO CM
in (M
3
"o
r^
CD ^ CD fsl
^ iri -tr CD
in 03 in o ^
CD CO o) r^ i^
CDCMCMTtCDI^OCOtD^
c
o
CO Ol CO o
in r- C31 CD CM
cy CD r^ <- o
o ■- 00 r^ r^ CD CO
in in
C
V
£
-«
O CO Tf Ol CD
■.- CD (-^ f^ 00
r^_ 00 ■* Tf CO TT CM CN
3
(O
h-
CD CD (M O
T-' Tf cm' o* ■■-
h-' o" co' T-' CO
03" ■^" co" cm' I--* r-* »-
m" T-"
Q.
J3
E
5^
tn
00* ■^ T- CN
CD* V h-* T-' r-
< o 1^' cm' -"t
in CO o CD CO
CD iri iri 01 CM r-* t* CM* T-" ^*
5
,o
O
o
r- CO (71 OJ
O CM CO CM CVJ
o CO CO en CD
(D CJJ O Tt •
CO V
8
3
CO
■«
o o r^ oD
in o in CD in
"^TtCOCM'-'- CO^
E
o
en CD CO CN
N._ y-_ -~_ CM C
CD O CD CO ■^
(D f^ CM
*"- ®.
a>
a
1- CM CO ■<*
CD CO CD CD O
CD O O CO CD
00 CO ■<- o> t-
<
to
T-' fo' "^' in
^' ^ ^" co' c
cm' cm* •-" ■^" in
CO*
o* iri
1
3
z
K
o
•r^ »-" Ol" CO
co* r-." cm"
3
m
CO CM
g
CM
■^
■D
c
1
T3
c
<X)
3
X)
0)
T)
"o
o
3
CO in CD o>
CO CM o in
03 cO_ (D_ CD
O CD CO CM CM
rr CM Tf CO CO
O T- O CM O
00 o CD CO in
■<r CD T- CD O 03 |N-
Tj- CM O CO CD tj- •
CO CO CD CO
1
c
3
o
E
<
Ol
f
lO CM in o
CD T- CO CN
CD CO r^ CD
r- T- CD rr -it
O CD CM Ol <-
<- <- 03 CO 1-
CO o CM 00 r-H
CO ■^t r^ CD ■*
o o CM in c£i
incMt-cocDco-*"*eotM
■fcTicocDcnr^'a-coh.t-
COOJh-COCOCOCMtDf^_<0_
5
a
CD
« £
1 £
in
00
f—
It
CO 1^' rr CD
CM Tj- Tt TT
CM ^ CO h-
iri 0> CM 1- CD
CO h- t- CD h-
h- CO r- in in
h-.' ■r-' o co" t-
■^ TT 3 1- 03
in Tf CO 00 r-
in* CD* CM*
CO* CM*
a
CO
CD
in
Ol
r--" Tf CD* 00
S ? S ;:
CD* CD* N-* CM* *-
in (D co_ r*- a
CM* co" tT Ol O
< co' 00" 3' cm" cd" 0" to"
a
(O'CM
i
CO
w
N
^ ^ CM
cm" cm* CO* co" CO
"■'^sg
^^"-' -' SJ:
z
1-
2
OJ
ra
2
—
(O
[III
1 1 1 1 1
1 1 1 CO in
CD ^ o rt in m li"
CD
in ^
S
M
•- CD T- O
r^ in f^ CO CD
(D ^ to ■^ •-
ococno'-cnor^eoco
^
CM CD
m <?>
a:
o
CN
CD CO CO CN
in CO "<r TT Tj-
ssgss
CMin'-cO'-tni-cDOT-
c
o
CM_^ ^
oo »~ CO CO in CO »—
en o
c
8
Tf T- in IT
t CO CD CM 03
CD_ 00_ CO 00 CO h- CM CO_ 0> 0>_
c
o
r»
cm" in
h-* CD* r^* V »-" cm' o
oo" oo'
1
E
^
oo' iri o cc
O cm" C7i' n" O
O" co" ^ cm" 03
CO* iri V CD* CD* Ol" 0* iri to" ^'
S
^
CO
CO CD 1^ <- CM f^ ^
O (O
3
CD
CO CD 03 cr
CM 03 03 CO CM
o T- o r^ h-
■.-r--'--cDCM-*'- mco
O)
O CO CM CO "<*■_ in <D
O)
£
CM --i- r^ CT
CM_ CO CD 00_ CD
Oi Ol O) CO at
in h- CO (M
<
a
cm' oo' iri cm" i-" co' T-
CO
CO*
3
OC
T-' T-' T-* iri CD
1--* t-" ■*" •*"
1
C
o
(N
N
Z
to
ra
i
lilt
1 1 1 1 i
1 1 1 CD -"f
o CO CM <- CO in in
oo •*
S
2 S
in r- CM CD CO 00 o
in
r- CO
(N
(71 CM CO CN
O CM (7) CD O
in CM CD 1- 00
CDincOCM'-tDCDOOO^
o
^
^ Ol
01
O V
c
CD 5 CM C
00 CO CO cc
in CO o ■.- r-
■'t O CD t- CO
ocob-cO'<foi'~infMoo
E
0)
oi'o
O CD* CD* co' O V O
in
to" h-
C
(0
"^t CM CO h- O
cn o 1^ o 03
■^ CO T- in CM r^_ r- <o_ <D_
s £
1
r
CM CO
■^ h. CM I^ CO TT t-
f^ 00 CO
tM
■■-' cd' T-' a:
CM* Tt* T-' t' in
CD* CD* «-" -r CN
03* cm' co' V 03" cd" CD iri CO*
■2 3
CD
h-
O CD ■— c-
CD CO in CD o:
CD TT CO CO h-
CDh-coT-'^T-coasto^
is
u
cm" -r-'
tti
c
T- CO ■w cc
CD in CO (31 r
CO CM_ r^_ ■* CD
O'-incMCMcO'-inoo
(ft
<
T~' cm' cm' CO
co' Tf" V iri in
(--" CO* CM* iri CO* 1^* V 1^" co" 10"
z
0)
o
■^ CN
■q- CM .^ t^
Y
E
8
E
■^
Tf CO I^ CN
CM CO CD CD «
,~<»^o^
•- CO CD T- ■^ O T-
in
^ o
ra
0)
8
M
CM m <D ■q'
CD O CO S C
in O "T CD c
00 *- CO in »- 1- in
CO )>-
"o
oo ^ o r- cs
in CO CO CD K
■^ O CO O CO
in CD Tt CD h-
i^cnr^f^h-cococDinto
c
a
CO CO_ ■*_ CM
CD O T^ ■■- CD
oo CD CM r>- CM CO h-
CD
^ CO
«
CO TT Tt CO a:
in CM CD o ^
CO CO O I-* Cfi
r-cD»-coinococo«-CM
^
C
oi"
T
CO o r- »-
N-' OO' 1^' OO' C
cm' cm' h-' iri h-
CD iri iri iri CO* CD* in
CD
CM* (N
XI
E
c
o
Ol
CD_ CM CM cc
CO O h- CO ^
T-l — t— OICOOCO'^Tt-IO
Q)
^
u
Tf ^ CD CO
CD CD in CO o:
CO CM in •- •-
•- ■- CD O O 00 O
CM
O (O
3
CO
3
cd' iri iri c^
03' o' O cm' CO
co' co' co' ^' CD
CO CD CO CD r--
T-' 00" cm" iri 00* 1-* CD* in* ■*" 0"
a
^ t1 J^ ^
CO CO CO tT c^
^ CT) »- CD t--
00 CO CM in o o cc
O
T- h-
«
^ f^ in c^
03 to Ol cn 03
in'^fCDCDCM'^J- 0^
1-
J3
CO
iri CT) (M h-
O co" QO" O* 1-
cm' co' V cd" CO
CO CO CO CD t:
00* 3* CO* O* CD* '»' f^
O CO CSI <- T-
CD
oo" (O*
3
z
Ol 1- CM in oc
O^ CO CD CO CO
CO 00 00 <- tf
CD CO CM «> <T.
o
CM CM CM CO C^
cn o
ifl
T-" ^" ■.-" iri CD
CD* •-" tM* co"
is
ai
CM
r»- ^-
CI
CO
o
o
a
8
c
a
8
1
i
c
c
O
c
c
o
c
c
C
o
o
a
o
o
g
C
--; o o o c
S ° g g c
n
a
(U
E
o
o
o
c
a
o
o
o
o
c
a
o
8
1
-,0000
g
00000
0* ° ° ° °
S
I
O O C3
O O O O 13
o o o o o
g § § ^' CM' in- ?
° S ■r-' ****** w
tf
ra
o o c
o o o o o
o o o o o
_- _- — . — . — .
o o c
O O O O C
O O O O Q
o iri o iri o
2
o o o
o o o o o
O O O O Q
o tri o" iri o
SSo'-CMini- <u— "1
og^-c«t«toco5«-:
1
o^oc
iri o iri o IT
5 "-
■~
° in o
iri o iri o in
"o
O '- C\
CM CO CO ^ -"J
m in CD f^ <-
« OO CO i: i; i: t'
s
i2
o
O ■^ CN
CM CO CO T Tf
in in CD r^ ■r-
nder$
nderS
nder $
under
under
under
under
or m
'ns, to
eturns
^ «» M
«« I. 1_
*y» « tf» (A «
oi 0) o aj c
4iO fA M to M
oj oi oi 0) a
nder
nder
nder
unde
unde
und€
E
«" 3
a
cn
1
o
f- y* m
^ s} n
fO to M to M
0) V v « u
<A M M «A M
<D a) (1> 4) Q
CO
s
o tu "O "C
"D "D T3 T3 "C
"D T3 T3 T? T3
o
UJ
]
o a> -D -c
T3 T3 TS -O XI
"D TD TJ -O -D
O T3 C C
c c c c c
c c c c c
3 3 3 O O O O
o
sl
o Xl c c
c c c t= c:
c c c c a
= ^^SSSSS2 i
■2"So^
3 3 3 3 =
3 3 3 3 3
88§8.S.S.8
o
iri 5 =■ =
3 3 3 3 3
3 3 3 3 3
O O O O C
O O O O O
o
• 3
I
:
« =■ o o
o o o o o
o o o o o
^. ■=>. '^. °. 0" S3
T. o o c
O O O O C
O O O O C
o o o o o o a
o
,^ o o o
o o o o o
o o o o o
00000000 T'TS
0" e s s S °- - "
<u o o c
o o o o c
O O O O O
ggg8S.8.S
o
Q) o o a
o o o o o
o o o_ o o
■D ° O* IT
o iri o iri c
iri o iri o in
o
Z S
2
-D «^. o in
o iri o iri o
iri o iri o in
^. ^. '=>. °. Ji «
2
c in ^ t-
CM CM CO CO T
f m in CD 1^
T- CM in T- T- CM ir
ra ^
= m ■-- ■r-
CM CM CO CO ^
(O (O to CO M
■* in in CD r-
cA to to (o to
^CMin'---cMinT- n-i
tOtOtOtOtOtOtiOfaO X g
D w w w
to M (A faO M
M (O (O M M
bO M M (O (/) to M
w
D M M M
<
t-
z
<
1-
z|
Basic Tables 2003
77
0)
N
0)
>
E
*j
X
(0
1-
■D
c
re
V)
c
_o
a
E
0)
X
m
«
a.
>
I-
>
(A
c
o
t3
3
■a
0)
Q
TJ
0)
N
1
HI
0) 1?
u «
■s
c
Ul (TJ
1 I
'*^ c
3 £
^ w
0-0 =
Q (U i
^ 3 E
OJ .= >.
N *; g
•= C o
E o E
0) O <!>
h « ^
*-■ 2 ^
(1) O ra
T- "D 0)
0) (/} 01
■S 3 =
I- < <
1
o
CO
O
o
CM
cn
cn
CN
CM
CO
o
CO
CO
in
CO
CO
03
CN
CO
J
CO
CM
in
CN CD
in cn in CO in
cncoincocoincNTr^m
oo
CD CO CO C«J
O cn CO CD CN
Ol 00 ^~ CO o
CD0D(DC0inCD'<-CDCO5
T-ocMtocMCMoir^in^_
a
Ti
in
CD
CO
r^
CN
Ol CM
o
CO CD CO CD CN
CMOCMOTfr-OlCOCOT-
c
3
o>
CO_ ^_ ■*_ 00
CM CO T OO C\
CO CM ■^ CO CM
C
O
E
<
u
(N
(^
Ol
CO
co
in
in cn
OO
r^^ co_ »-_ o_ in
CNincn-Ti-oicocDeo^oo^
cr
Ti-' in" Tj-" o>
O' co" ■r-" O" CO
*-" tt in" (vT CO
cri cn" in" in h-' in h-" co' ^" O)"
CO
u
o
o
w
OO
;^"s
r^
CM CM 3 in CN
r-" CN Ol" cri T-" in co' co" »' h-'
o
CN
CM m cn cn
CM CO m CD I^
CO CD r^ CO CM
SSt"'"'-~™gE
CO
r
ID
ir
o
<j.
co
i^inc3)Oh-cocNr^too)
g
E
<
If
1- »- 1- ^a- CO
CN
CD
N- O
CN
in h- h- ■>- i~
Tt ^-_ CO ■<-_ CM_ ^_ r^_ CO cn r)
^
■^"
c
9.
c
CN CO
CO
co" co" co' T-' cc
^" cm' in cm" '-' co" T-' co' r-* oo'
_^
CN 1- O
0)
O
"5
Q.
0)
^~
^
~"
—
■""
~~
c
iD
CO
CO
cn
1^ in
^
in CO Ol in Ol
^h-1-COCOCOCnCDCMO)
c^ocoi-r^-y-cocoh-O)
Q.
^
o
1^ CO (^ o
03 03 CD O CO
cn (^ h- cn CO
h-CMCMT-'WCMOOCOr^
CDCOCnoOCOCDCOCNh-CNI
o
o
N
CN
r-
h~
s
CN
cn 1
in CO CO h- "T
CO
1-
o
o
CO CM -"J- CM
CM r^ h- CO 1^
cn o CM ■^ in
c
"
S
1
c
o
CO
co
Ol
in
in
CD
OO
in 5
co' 00
j;^
in o ^ in Ol
o" ^" co' o' r-
1- in CN CD r^ Tt "<r oo_^ CM, T-,
co" in" cd' o cn co" o" in tj" to'
1
E
Tt
c
=0 <^. '-. ■^
■*" Ol" cm" CO
o CO r^ h-_^ CO
T- in" Tt s." Tf
0O_^ CM CO 03 CD
cd" h-' iri cri ro
Cl CD in CO in 03 a3_ o o_ (0_
in co" cd" in" o" in" co* cm" cm" oo'
JD
3
(0
o
CO
in
Tt
t:
CO O)
o
O O) Ol CD ■^
oo_^ r^_ r- o_ CD
COh-i-r-CMTTT- OOI^
3
CD
CO
Ol o in ■*
O O CD 0> CN
CD 1^ O CN O
OlCO'^OJ-r-T- (OtO
o
E
r-
CN
CO
Ol
CN
CO
CD_ r^
OO
CO r^ CO Ol h-
OJ
cc
CM CO -.J-
CD r- 03 CO cn
CO CO O) CO CC
03 CD T- r- OO
3
(1)
3
£
"
T-" *-" 1-' in CD
r--" T-" cm" <o"
3
z
cc
cm' cm
cm' *"t^
z
CO
3
5
h-
M
CD
h-
s
in
a
C£
CD
If
co
in ■^
S2
in
CD
in ■<- CO r- in
CO CO r^ cn CO
cn CN ro h- 00
■<tooini^T-coh-o>ai
T-oiD00CDC0t--Oinh-
co CO CD r^ ^ '^^ ^. '^. 'T. "^
o
<a
c
o
T- in f^ ■^
r^ CD ■^ ■>*
O CD CD in
o Ol r^ Tf in
o 03 h- o in
CD cn T- ■^ o
CD in CD in -^
incocncocoo3cocooo^
CDcncococni^oo^co
cocooincocotncotoh-
C
o
O
3
O
E
CO
O
a
in
s
in
i
S
o
■<- CO
r-- cn
CN
in
o
Tf ■^' r-" co" CD
O "* CO Tf CN
CO r-- CD CD CD
cd" co' cm' co' ■r-" co" cm" Cn" OO' (O
cncNcocn-^ocMCDoO'f-
in CO T-_ o ai_ '-_ CO h- CD_ o
3
o
01
3
1
c
CN
p-" "t" r-" CN
O CN oo Ol
■— T- in cn
co" cd" co" cri tn
■^ CN CD (D ■^
CD CO ^ Tf irt
h-* cd" co" o" CO
CN in ■.- o ■<-
■■-_ in Tt CD_ CO
■*" r-" o" 03" co" r-" T-" ^' co' to""
COCOO'^t^'^I^CDOlT-
CN CO CO ■^ ,- T-
<
in
CM
ro
CO CO
"tj-
■<j-" -^t tt co' cn
o in h~" co" T^ in" co' o' m" o
CO 1- 1- CO ^
3
O
E
c:
1
■*
s
IT-" cn" co' co" CO
CO CO CO 00 c
co' co' f-" <o"
,5
TO
"oi
1
3
E
01
CO
1
CM
CO
CO
CM
o
r^
CO
O) in
CO CO 1- ■^ ■^
oicMoinTj-cDinco^i-
CO
in CO o ■v
CO cn CO o in
Tf Tj- 1- CD 03
ococooocMttinroo
"o
o
CO
^
co
in
1- ^y
CO
o o T- in CN
r^cococoocooiCDh-to
"o
CO
03 r^ CO o
OJ O CM 00 O
CO 00 O Ol CD
ocDi-cMf^r--Tj-cNcn^
O)
CO
c
CO
■fl
r--
If
CD O
■*
1^ CN O CD CM
o to ■<- ■^ Cl 1^ ■* CO oi_ (»
1
E
■*
CD TT CM O
in CO ^-_ co_ rj
**. ". ^. '^. ^
cO'>-cocoincoN-cooco
E
o
CO
to
ir>
o
■^
•^
CO
cn rr
C31
o" in co" cm" 00
o" in cn' ■r-' cn" co" o" in" co" k
E
'5
1
CM
CO
cm" oo" co" in
co' o" in" Ol a
^" in" in cn" ■*
t ^ '$ '^" '^' " s s
■9
3
N
en
o
GO
Tt
^ ^
n
1- Oi CO Tj- T-
cno^r~cNn-'- ot-
T3
c
3
3
CD
m
CM m CD CO
CM r* in CO CD
T- o ■^ O h-
e
u
OJ
■*
t^.
o
CN
■^
'^. o>
C31
e3> 00 CO CO Ol
in CO CO CD o
£
a
r- CN
">t in r- CO oD
CO Ol 00 CO OC
h- "d- to (Ni
3
a
T-" T-" T-" in CD
< *-' V v"
£
3
Z
X
cm" cn
cn" co" 1-^
z
M
CO
E
c
o
en
in
lO
CO
CD
cn
00
in
Oi
in o
CM ■"*■
CD ■* ■* rr CM
cDCMincDinT-T-r^oo^
cNooinoiM-CNOcot-r-
CDOOCOI^CnC^lCOOOOlCN
c
O
E
<
ir
t^ CD CO h-
? "S S ^
r-. m cn h-
Tf 1- ■»- CM ■<
S O S CN oc
o r- CO 1- »-
r^ CO ^ m in
03_ CO_ 03 h- 1-
r--.h.TCN'.-r-.CMr--.fMO>
r-r^oor*-oococDoo^co
r--.CMCMTfCMCNCO03Tfi-
to
0)
c
O
E
1
e
f
C3)
CN
r-
"*
r--
c
g
S5
S
CD 0C3 CO '- CO
Ol r^ ^ CO cn
CN CNJ
Tf '-' N.' co' oo' o cm' rf co" in
COCOTTCD'-r^t^O'^O
'-h-coi^'<3-CMCor^oco
21
a
T-' CN co" t
CO CO *- CO
CM CO CO CN
h-" 1^" co" O CO
03 T- r-- ■.- -t
CO CO <- CD Tf
iri oo' ^t Ol CD
1- 03 c<) r- CD
'". '^. ^. ^. °
Cd' cn" ^" 1-" N-" 0" co" h-" 0" T-'
ooocoo-^j-cncocncocM
cDcoojincor^->*cD(oeo
v
Q
<
T-
■r-" T-" T^ V-" cm" o" T-"
^
CO
■>-" cNi" co" co" CO
CO CO CO r- o
■r-' co" ■r-* 10" r*r
c
3
<a
c
(O
r- in
T3
ni
o
0)
13
c
0)
■C3
ro
o
ro
1
!
>
c
a.
"o
C
OO
in
CD
CO
o
s
a
oo
s
c
i
S8
in If
K
s
C3 CO t- r^ CO
1- in Ol ^ ^
c\i_ in ■<f r*._ CO
co^-cnN-cNCMcocnoooo
cocor^incooocooorM
CD-*C0CDC0Cn-*'^O00
c
c
o
\-
■o.
c
_
CO
CD CN in CM
O in CD P- CD
CO in CO ■■- ■r-
■^ CO_ ID CM_ O
K§ls^
cor^cotDOiT-h-coinM
ocO'-co-*r*-cococOT-
co_ -^r co_ 03_ r- co_ t ^- io_ cn
c
<u
E
CO
CD
a
s
s
Ol
s
s"s
5
o" CN Ifl oT o
in CO ^ fo CN
co' co" in" cn co" cm" cd" tt" <d' o'
COOlCnCM'^CN CNCO
Tj- CM in »-
I
f
3
O
CO
CO
in V co' CD
CO Ol CD in
in co" cm" t-' If
CD CO CD CD cn
sss'ss
cm" co' r-^ co" co' in ^" in CO
■<r CM ■»» m 00
c
o
3
u
3
(0
■^ ■^ CN CO
"* in CD f^ CD
CD CD CD in 00
r- CO at to
Z
^
^
z
T-" T-
T-" of T-"
=3
3
"S
1
c
CM
a
CD
S
CD
in
in
8
s
s
CO r-
CM OO
cji in
CO
o CO CO in CO
CO CO CD o cn
en ^_ Ol tt -^
CNOcococnt^r^coocN
•3-COCMCNCOr^COCOCOCN
h-tJ-h-CDCMCNTTC^ir-.^CN
c
.9
c
cc
u
OJ CN in 00
"* 1^ Ol o o
CO CN CD m CD
^ O h- ^ CD
"". ^. <^. '". ^
cD^r^co; oco; cm^
^inoain' oco* oicm
in-<a-inio incN coco
S
E
i2
3
O
hT
g
en
If
in
CO
S
CO
CO
s
O CO
3
CJl CO Ol CO OC
o CO CO cn ■^
co" co" oo' T-' in tvT T^ to" cm"
cn o in ■— o o
E
3
3
Ol"
00
o
CO
in o" in" CM
• J- tr 00
oo* o" Ol" (--" CM
Ol T- *- CD OJ
cri ^ in" CD o
■<- jr J- CN 00
cd" 0" cd" cn" Ol" T-" oi ■^
CNCN-^ri- ■^■^ «^
■* ■<- ; ' ; 10
a
■.- T- T- in 00
00 CO CO m
01
—
c
<
f
ro
"°
<
*"
o
Q.
2
o
1-
Q>
<u
c
Tj-
~
r-
in
CO
in t
CO
in in CM r-- in
oocmt-c3ic:icncocooicm
CM in CO N.
1^ o 03 in CO
CO CO in m o
incMincDj TTco; inco
T3
"o
u
Oi
CM
cc
(D CO
r^
■^ in Ol Tf- CO
r^cO'jm"*int^'>-ioo)
i
"o
a
r^ 00 o -If
O Ol O 00 CM
I^ CN CN Tj- o
T-oooin* cn; * ^-co
a>
^
r^
in
h-
CO O
in
P. ". ^. ■*. '^
cocnocO'^ON.cocn^
■r- oo_ cn c
0)_ a\ o_ in If
tO_ O CN CD_ O
•*. i^. ■^ ; • 01 o*
"c
O
OJ
£
to
a
a
^
^
s
CD
cd" cn
cn
cn" oo" o" r»." co' tt" T-' co"
2^
XI
E
E
CO
a
r r'" iT*" r
cri *-" aS C3 j»
in" cm" in" cri j-
■»»" cn" T-' rC
8
E
2
U1
CN
CO
(O
f^
CD
(N in
CD
■<j- in in ■■* 1-
T- f- 1- irt CO
o in rj- CM CO
o CN m CO
ro
3
2
0)
CO
00
^ to P*
1
c
,o
o
3
3
z
M
T-" co"
ro
O
3
z
^_
_
^~"
^~
~~
~~
"~"
~~
T3
„
a
CO
o
S
s
CS
s
CO
O) o
Ol CN CD CO ^
CD in ^ CO ^
in 0_ CO_ CN CD
cocoocoincDincn-ffco
TtOT-coT-incDcoro-^t
coincDcoO'-r^cDK'«-
c
a
CO CN in Nj
in cn CO cn
00 00 t^ ■>»
CO CN CD ''f Tf
T- CO 03 CM f^
co_ »- h- CD in
03 O ■-- O If
CM O cn CN o
•*cnr^oocncninomo>
cDroh.cna3->-CDinoo(0
inTi-T-o3coot-i-coT-
's.
"to
3
o
E
CO
CO
s
g
CD
CO
CM
co' r^
CO CM
o
cm' in g- "- a
•f- -rt Oi tn to
CO CM CNj r^ CO
T-" -i*" co" cd" c:i" ^" cd" co" T-' in"
COinCO'<T'-CO CMCO
1^ in T- cn (D
E
o
s
r
■r-" in" co' cr
O 00 1^ T-
CO "- ■>- Tt
cri co' h-' in T
Ol in CD cn c
CM CO T- CM
in CO in" T- f-.
h- 03 in CO ■<-
1- ^ CN to
iC (D in" r^" 0" T-' ■—' cd" co' oJ"
r-COCO-'l-O'^CNCOOCN
cOT-TfcooicDOinr-co
£
<
<a
T-' in*
<
1/
cm"
CN ■*' cn" ■^' cm" ■^ ^' 0" ■*"
i3
^
£
CM
CM
_c
>
1
T3
1
TJ
o
3
_o
^
CO
o
^
■q
o
Ol
O) in
CM
■^ T- CO CO CO
Tj-CO^COOO'^COCDOi-
3
1
a
o
(O CO CD a
■-- O -V -* IT
CO CO CO cn ^
CM'^T'-'VOTfCnCOOO
.C
"o
T
C-J
CO
CO
CO
CD cn
CD CN ^ T- in
CMOcooioiooin^o
"o
CM
CN S_ co_ y-
in in CO DC
cn CD Tj- o cc
CM CN T- cn CN
1— T-cocrior~«~co^co
*c5
^
E
---
in
■^
CO
o
r
a
CD
CO
cn CN
in
CO in 1- CN ^
cd" co" CM cd" CO
O) 01_ ^_ CO T- CD CO •- 1^ CO
co" cd' in cn" T-" t- oi^ »fi
C
O
1
E
10
^
G
CN CO -^t *-_ CO
CO CO CO (D O
CO in r^ CN in
T-" o" n" cd" I--
CM-^'tfcoooicoinooco
03" CO r-" cm" ■>-■ T-" 01' 0"
^
3
■^
o
CO
Tt
CD in
cn
CO rs. CO TT o
1^ oo ■-- O CO
8
3
s
a
CO -rr CO c^
CO CO CN 1- ■^
»- CM ■■- CO CO
in CN Ol
E
u
CN CO
CO in 1-
T
Q]
U1
CN CM
1
3
z
^
c
o
'IS
3
3
z
c
c
c
o
a
C£
CO
o
cn
■.- (D
in CM
CD (N
1*-
Tt OO O CO CM
o CM cn in CD
in o T- cn Ol
N-oicoinoocDN-t^mio
coh-CMr^o-Ti-cnr-fM
oicjicjioiincji'-coinin
"c
cc
c
CO 5 r^ c^
03 o in c:
O Tt CN 1- cc
r*- CN CO in c
CM in o 1- c\
cn ■'t r^ in -^t
T- cn CO o r
cn o cn CN in
f^^f^h-r^incocNOioo
C0OC0OC003CMCD(D0>
cooiO'tinoiin'^r-CNi
t
.9
3
O
E
en
in
00
IT
CD
in
in
in
CD
CD
CO
CO
o" CO
cn o
t^ o
iC h-" T-" o* 1-
CO 1- CD O f^
Ol CN Ol CN CO
cn" co" o* in" cri cd" o" cn" r-' r-'
ococoincoO'-omcN
inrj-oi'itincncN-^fMco
3
J3
sz.
3
in
oo
T^ in co" cd' r-' Ol' CN co' oi c\
^ inoiCDCO COCD'.-Ol'^
o t-cNininh-i^oc
■r-' O co" O' CM
CO CD OO ■<- CM
r^ <- CO in Tt
■<t Tj-" co' 'J cn" 00" co" in" lo"
t^OTj-'-oicnoinco
cor^O'-r^O'^osooi
E
o
X
,i
<
CN
co
in
r-
cn
O* CN
CM
cn" ■>*■" co" '-* CO
r- T- T- •>T m
r-" cd" in" »-" T-" r-"
N. CM CO CO
CN
ro
CJ
c
o
■*
oo'
CO
1-" oj" t
to" co" cn" ■r-" cm" 1-" to" to" ▼-"
CO
m
o
c
3
o
~~"
^~
~~
~~
~~
~~
^
1
r- CO
^
^
cc
t£
CM
in ■•-
T
CO CO in OO ■»
or^incD'-coocoor-
o
s
"o
«
in
o
c
t
f\
CD Ol
»- ■^J- CO ■<- ■'t
T-ooinmcoocnT-oin
"o
Tt o CO r^ QC
CN O O O h-
t^ 1^ Ol CD CD
cor^cocMOcocooJh-t-
c
ir
c*
t--.
c
c\
(D T-
C"
o ^_ r-_^ o^ CM
CD CM_ CD_ *-_ *-_ Ol O Ol T-_ 00
O
00 CO 1- o cc
CM CO CO CO Cn
Tf N. O ■— CO
■woocNr-cococoi-^co
inococo'^oocnocnco
o
j3
E
?7
Ol
Ol
cr
CD
■<»
CM
cd" to
cr
O" o" 0>" co" CN
CD tt" in" T-" o" r-" cd" cm" t-" r-"
1
E
c
5^
m in c) 03 ".J
"^ 00 o in "!j
^ CN cn CO CC
3
r«-
o
cc
a
O
CD in
cc
CN CO O OO O
oco'jincNCN Oh-
3
oo
cm' cd" o" -r-" CO 00 r^ in "<t c
h-" co" o" co' CO
00' in" h-' in" 0" Tf co' s-" n"
E
^
f\
IT
h-
a
C
in r^
1^
CO CO OO O If
cn in cNj Tf 00
S
CO 1^ CO o r^
■.- O O ■<- CM
CN CO m 03 ■^
OCM(^COi-OJ h-lO
Q.
3
in
T-' ■r-" T-' in CD
co' -r-* ■»-' co'
3
0>_ 1- CO Tj
r^ CO o *-_^ CM
1- 1- T- CO CD
CN ^ »- 00
Z
w
CO
Z
CO
ir-' T-" T-" co" Tf
in T-' T-" cm'
CM
r-
c
6 o o o
CD
„■ o o o o
^0000
1
8
c
c
c
o
o
o
c
c
c
o
o
C3
O
ssS.llii
o o o S S S °-
_- f-: o "i "-l "-1 o
n
1
3
0)
E
o
C
o
a
C3
c
c
a
o
o
o
o
||gS8Sg
_
(0
c
a
c
c
o a
c
o o o o o
¥
O O C
O O O O Ci
O O O O C3
■s
c
c
c
o
o o
c
O O O O Q
o" in o" in o
ggoi-CNini- £— ii
CN in ^ — ^^ ^^ ^^ ^^ o M *
o o c:
o o o o o
o o o o o
o in" o" iri o
2^0'>-cMini- <!)—•"
cMini-'*^*'*'''''*© "-
■""
c
IT
c
IT
c
ID O
w
° in o
in o in" d" in
"o
o
c~
CO t:
t;
in in CD r-~ T-
W«»« OJ Q) Q) Qj E O «
o
O T- CM
CN CO CO TT T
in in CO f^ T-
««** 0) 0) Qj Q) E ^
0)
2
trt
(A
y
y
«q
tA M
M
fA yuA (fi w
e
■■- t» w
*A tft W Vi W
tfi ifi m m w
D>
7
C!
a
a.
a.
a]
0) a)
a
<u 0) 0) <u d
3.000 und(
3,000 und(
3,000 und(
lOO.OOO un
lOO.OOO un
100,000 un
100,000 un
,000,000
le returns
xable retu
N
Ol
"?
o .- Q)
a V oi 03
V oi o oi oJ
3.000 undt
3,000 und(
3,000 und(
100,000 un
lOO.OOO un
100,000 un
100,000 un
,000.000
le returns
xable retu
w
]
o
Q
■c
■c
■c
T3
T3 -O
T3
T3 T3 X) T3 T3
]
O Q) T3 T3
■O -O T3 -O -C
T3 T3 T3 XJ TD
CD
■n
c
c
c
C
c c
C
C C C C C
O T3 C C
c c c c c
C C C C C
c
- in
3
a
c
a
3 3
o o
C
3 3 3 3 3
in g = =
3 3 3 3 3
O O O O O
3 3 3 3 3
o o o o o
O
c:;
c
o
o o
C
,_ o o o
O O O O O
o o o o o
d
o
c
c
Q
o o
c
0) o o o
o o o o o
o o o o o
1
"2
o
c
ir
c
IT
o in
c
in" o in o' in
o o o R"l«. "-0 Ji n
1
■D °- o" in
o" in* o in C3
in" o in o' in
"1 '^. P Ja (d
c
in
CM
CM
CO CO
r
tt in in CD r^
■-cMin'^i-cMini- n-j;
c in 1- ^
CM CM CO CO ■^
■* in in CD r^
■^cNin^.-'r-cNint- ID*;
—
^
tfl
tfl
M
tfl
tfl
t« V)
ffi
D (A CA M
W W « «» (fl
<
h-
z
<
1-
= 1
78
Individual Returns 2003
<u
N
w
>.
i3
<n
E
0)
X
m
I-
■D
C
CD
ot
in (N n CO
O) CO Ol h*
* O to ro
(N to r- in op
«j ^ o) O) in
in ^ oo N <o
1^ V ^ o. -
Si
s
SIfcs
Tf m f- ^ in
116
256
779
453
876
n
^ rsi -» (O
OO O fM n ■*
m m m r^ ^
tn ^ ^ —
) 00 K (N (O
CN* ^* in V
<p -5 in oj
00 ^ o <o
rg n' ^r' -t'
N 1^ a> a» c
t^ 00 CO O G
(N 't 00 h- <
) CM 5
► 03 at
f- Iff op f»- CM
n en o (D oo
CM -V 3) r- ^
■ f^ T- f*.
Sep inojnNcj N.cDtoN
^ r^Nininto bokcmcO-
>- »-N(MCMfO rtCNVOO^
in o> cvj
in CO 1-
o r». h-
s as 2
1 CO 1^ to IT
) (o in (o Op
J CO O) r> rt
r^ en in cm' ip n" m'
Q »- Q o o p oi
in CO (O ro r^ ^ (D
8S
II
1^
*I ID CO CD
r^ r^ »I tn
K (N{ in (O
(D T n' CO
'- (\ CO
f CO CO Ol r-
> CM CM (M Q)
5 00 00 o 6
- 00 h*' a> cm'
r ^ M' lO lO
) CO CO
■ in 00
h- O) CO '
O) lb (O '
CN in CO '
O) CM
CO o
CO O O) 40
s^
>» o in (o CO
CM CO N CM (O
'~. ^. ■", ^. ^
00 Ol O CO Q
r- • CM o in
in (o O) r-- f^
CO r»- in m o
CM_ "-_ in o o
•^ iri co' 5" «-" '
T- (D to (O <- '
■c to
1- O)
t- to
»- ^ ^
1- C^( CM
CD h- 0>
a> »- r-. CO
(N o> 05 to
10 to CM in
995
691
837
855
906
965
719
053
812
795
O) CO r-
r-H T- oj
CD
a
1^
CO
CO CO ^
CMiTtococo tDtninT-cM
•-rsj»-fM(N to* ^^fM
r-. CO CM
in .^
- to to 5
SS^.'JSS to^cor-<7) g>(Dc5ffico»-(Oinc^in
py CM irt tB q 3 cv( CO. N.. »-_ 5) to. 3 oi in en co 01 en o
to 00 CO O) »- •- Ol CO ^ 1-' o "If to o «^ in" (o CO t-" 00"
h-cMincMV f0^co(^^^4 r^-^^cMoiinr-incMto
•-_^ q h" (O CM o> CM q to in cm in cm oi in ^ 00 *r oj <»
T- ojforo^'^ co^^oco (Otooj
T- T- o 00
)qcm5 SmcolnN.
■coinio cooco'"T^
J CM CO fv Tt
) rj to 1- 10
» ■^ CO q 00
T-' r-' T-' to" ^'
m to
m *-
N- co' cm' 00' O cm' co' ■^' to" (N
coino^cMco Ki-
CM <- CM (DO)
iri 1-"
<N «; ;;
I- < s
St n
04
<n to XT CM CD
1- io CM (o N.
o» cn( ^._ in o
>o co' o ai ■*
« 22StS
> in 1^ (M CM CO
(\ir-ooo)co CMoointO'^
IUffiQ^fi*" ^ooinco
o m to 00 lO
§00 o 3 o
r^ •- CM r*»
- CO f^ rv. CM 00 f^ in
CM h- V CM '
> »- CM CM in to CO '
z a
3
I I
to^oitotji tDinf-.0)0 iniAuS-<f^cM ^;j='
co^'Wiftininininr^'^for--'- a
2 SS*^*^ to^cM^K r«-oi(ocoin OTrtoocnr-iocotoi
■« (O(o»-oo oi>-ocOp>» toh-r^-fjco in<-cn(T>CMtoco'-fMc
i 00 in to
o in CO O) o> O)
T- r- 1- ^ ^ eg
^ cntomtoto CMOoc
) O O CO O to CM
__.IOOQfO__ __
JtOOi-TT ^(J)(OCDO<0^-0>00«0
>(M^r«-^ ininc3>^coincNCOMto
0» kC 1 lO
^ -"Tl^incM QOOCMfO T-r-«
q '- in CM_ CM « »- q CM T- 00 o o
«n co' csi ^' c«i 00" r-." Q V 1-" to' ai n'
OJ r-t-CM CMCMCO^^ into^
O O CM CO
O) CM 1
N-tOCM'O'LncOOCOtMh-
^r^inh-toojT-totoin
q ^_ q CM o> to CO •- cm h-
h*' r^ r^' cm' ^' fC is."
N ^ fx to
3 ^
2 ?
to r->->-o »-cooin(M cM>-ootor
h- r^eocMcO fOh-cMOO 01 Oi t^ <o '
T-_ q T-. q CM q q cm q q q ^ q r^ t
h- 1- 1-' co' to' r-' O N- ""T ^- CM o iri e
o ^ Q J- .- — ._ 1 _ -- -- -
tocM'-tO'-ntor-to
f0O'-incMr^a)0)K
tor^oioicMoooooo*-
■COtO '-ON-'<Tr^ CMOinpr^ lDCOO)0»-tO'-^t
■005 tootoinm cptoopinrM oomotncoTTcoc
i-co o>oO'-toiD OxrinT-co cotMtooir^fOintor
■ CO -^ in f- CO O) '
I CO ^ 00 -"r N
I t- to »- CO f-.
?coQO) mo)»-oor^ r-oomtoin O)rotoo)or«j'-coo I
sqinco r^'-jococo Tfcococo^ mi^oocMr^iooTTK '
i> q q CM q f^. q ^, '*, r-_ N._ CM h- 00 to ^ h- ■- to r*- r- 01 t-
S^ 'O ^ ? ^ P n ^- ""> '^ (71 V 00' fo' o ^ o <n
. w . , « CM 00 to in CM
«i q q q q q q q t
- .- .- I- CM CM CM in r^*
V ^ UJ K-J \^ ^ \J Ut %0
cnr-cNN-co^i- (J)
E
E
c
E ^
¥ 2
■^ E
58
11
z
-»-o "-cooinoo cM>-oo(Oh- (oto(3)0>»-in
3CM0O COI^CMOltJ) (MOr^tO^ (OtOOOinCMlO
- q CM_ q q cm q q q tt q r- q to o co 1- cm cm
- fO *rt T- c^ N-. *t m fvj i^ irt 1-^ K^ *rt rf\ /TV <^ T ^r
to to' cri O T-" CM '
o o in o O) (o ■
CO CM ID 01 h- CO I
- CO to T- O h-
-000 tOOlDuju) ttJioao
T- CO O) q •- q q q ^t q ,_ _ . , . . , , , ,
>- to ^ in r~' CO o> ^' CM in to' in cm co' t co
CO(D ^i-inCMf-COi-
CO to
to to
r^ m
3 cT
CO at
to 10
q in oi (M q N q ^^ i^ r*^ cm 1^' ou «j v r- »- to p^
r- 00 1- o in in iri o *T o ^' t^' iri cm' en tt 00 to' o ^
cMcgto r^-ijtDcooo (M(0(Dinc>j (j)f*.CMi^(o4
CO to (3) CM q q q q q o q v o> eo co
1- ^' T^ ^' cm" cm' cm' iri p^" r».* r-"
i>i fj uj 00 O CM >- to eo I
ini^OOCMf^lDO^ID
q Tf ^. r- ID P^ f^ O) «-
o iri (o
0> '-Opr^tO N-OCMCOf- r^CO^OON ^tO^CNOCMh-COlrtV
o 'ffcOiDh* tocniDcoco oooiiritoto (OCMt^cnT-(OCMor>-rt
q • q V. »-. n q q q q q q q q q q o i- en »- if (?> h- o in
^ CM to •- o g; It* r; •- »- ■-' to* o o ■<(' Tt o r^" o to' o co* co" to"
3 r-in r^ON-fOj a.-CM<o.- cb'^oi^iS-Srtoco^S
'. T- ^ in p^ O) q q ^_ q q ^ «- f^ CO CM N- Tj o> CM (M
m .n.n «, «_^ ^"^ (Mcointom coincoNh-^ocoocM
S SfGi;S2 23'Z'^r: wif^mr^g (jiKin-.-focpcJJTCMoo
q T' q q f. ^. CO q cvj q r-_ q q k oi 00 to cm cm f^ in co 4 S m
Q o p" 00' o J*-" o r-' (5 en" 00" *-' 'Vt r-' ro' ^ co' ^" rC 00* h-' ^" 00' r-"
^ cMi^r- qcMO":-^ ^r'C}r"'0 tocMin-ij-i-CM com
^tDooo)0) qc3)0>qoo
^' CM* to' co'
1^0)0010 oo^cMcotn
'-•-ooin oiqoococM
ocMOtf ^h-ooiin
^^ »-j »'j v^ '— r*^ to t,
h-C3)CMincO(3)»-t
r- q o »- (O to 00 '
0)^CMinin ofOtofM
gq ro o - ' ~
q q r-
■ CJl CM «- CO ^ CM ^ ^ eo' ^' P^" O 00 ■•-' 00 CM
"O^C3>0) OP^«-COCO 0)^tDt^Tjl^r^
CN p*-_ q q •- -(T 1^. q N.. q q q (m o o a>
CM CO in (D eo o) o h" h- co" ^" to co" ^" iri eo*
»-coto TfT-lncM'-roi-
q q CM
iri K {N
CO o>
u^inwins- t7)tococo'^t p^tjicotTioO'-fOinocM
TftDineo-c '-in'-inin '-moiinr^s-onh-oo
p^ooT'-in NCMtotT)*- oiocoi-tDp^f-aii-io
S i
■ T- q ij o to CO
m in^^co"* •-CTicooiD O'^iD^co tDcncocO"-
m '^^J^;::^ ^JHnC'^ ©"-qcMin of^.^*-"
ioo 1- (M Tf q q T- (D CM
m 1- 1- CM CM cri * * »- (O CO to' (D 03 ^
2 ,- ^ in 1^
O CO ^ >- P- . . _
1- q q q r- CO in 00
T to' r^' iri ai o ct> -a-
r^inooh-r-into
h-in^-COT-CO^-CM
en to
01 in
q q
r» CM
ai
314
064
•76
084
842
(D to CM 00
;-
r r ■* ^
00 00 -- CM
CO CT) in in fM in p
^ CM (O to (O
tDin»-in q^^fO"- id
cMCMtoo) ^iDT^qco Oroihioq iid
""^-p^inqcn
JO CM r»J h- CM O) (O L
q "T q CM q in (O S V m W -
CM O) CO to CM r- to •- cm' to" iri O) r^ iri q t-' ct> cm o •
'-otoj' 3^in(j)tD toooincD r^coi^cococ
•~ •". CM q q n q q q o) q m o 1^ »- m cm co c
ci Tf eo' 10'
3 <3) f^ ^ I
P^ «- to »-
r- CO 00 (O
(7>coocMO coiocoinr-
'-co^in intDf^into
CM V
J n tn
• to (7)
• -< u/ i~ I-/ u' MU »- i->j ^ uj ^ CM *~ 1— O r^ to to CM (NI <n CM Tf «o I
3 sags s.s;?s ssa?:.! sssssliSli
— _ -; ■—'_ ^ ^- *■*_ **^ -^^ - _ **/ vi r- \'i |-^ 11/ T— \^ \ii i^ w r^ t
T- 00 to to t7) (O O) co' to" to* 00" o" r-* (O o" CM* ^' CO' CO" O ■«■" <
m " — t' r. ^^S;''" C0Cnc0'<t(0 OKCMr-C04'
CO -V P^ CM q q CM CM ^ *- 1- CT) V O CO CO
»- <m" cm' cm" cm* cm* cm' iri pv." <o' i-"
q *-
00* cm'
C C C O M 3
0000
0000
000 ■
o E ■
i I
O Q)
■g £ 2
6 " S
i!
M (A (^ (/»
r
9
(="
r>
(-
b
8
iS
i."
^
H
'
Z
Basic Tables 2003
79
"c
u-l
CO
r-i
ro
r--
r*.
fO
CO
C3
in
03
in
CO
"T
CM
CM
1 f^
^
c
CO
a>
CO
00
in
CM
•<T
CO
r^
00
en
^
r*
to
n -T
in
in
1 f^
CO
s
(O in eo CN
(D rn 0'^_
r^ 00 (^ in CO
r>^ h- ^ in r-^ ■t; 00
(D in
3
1
O)
in to -^ 00
in CM in *- CO
ID O) CO CD CM
CM to CO in CO
in
CM
OJ (NJ •- CN
CM Tj-' tT d c^
CO d d d d
d d TT -^ '^ CM ^
T^ iri
1
tM
ri in (6 d
■r^ -ft n c6 d
rr ^ TT d d
d 1^ d ■^ d p^' CM
d K
■o
eg »- T- ^
CM '- ■r- ■.-
c
T3
<
1
m
c
3
^
>
^
1
JK
c
CD
TO
o
(rt
(O
r- r»- 00 CO
CD p^ r^ CO
in CM h- in m
(D *- <- CO CO CO CD
1 1- 00
l~
■0
10
■^
CD 00 ■■- <D
r- CO CO T- CD
3 d CM in ^
CD CD t^ CO CO •-
1 r- r>
3
o
E
00
in en 00 CN
•<t in CM O) CD
h- h- in CM in
CD CO ■^ CO -^ r^ h-.
o> q
9.
E
to
CM
OO
f^ P "^ T
r^ ■-t CD ^r 00
q *- q q q q "T
01 T-
n
D
O) r^ (b CD
iD <o fo ^ tr.
d d d CO CM
1-: ^ ^ ^' T-^ d d
d d
E
3
z
2
»- CM d d
d d d d d
ai ai ci if^ ifi
d ^ »T d d CM CM
T^ d
E
"S
c
3
(D
a> CO *r C)
in 1^ :3 CO
CM r«. r-; CO r^
rf CD CM CO CM
CO CM in <- 00 r- to
1 CM fO
"c
T
-r- ■•- to CM
r^ CO CO r^ to
in in CO in 00
O) CO CO CD ^
CD CD 00 CD to ■•-
1 00 m
01
TT CO CM •-
T (D CO CD rr
r*. CO in q tp in
■<»■ -"l-
3
CM
CM
<j) in TT q
sr ■»r CO (J) CD
q ■<}; q q q CM q
n h-
1
<
1-
(b d cj) d
^ :=;=;= ;i
■r^ CM CM r^ h-
Tt d d •* -T CM »-
^ ^
Q)
1
5
CM ^ rf ^
in CM H- CO
■rt to oi d <6
T- t^ t^ t^ to
■- 1-
d 't d d d '- CJ:
Tf q CO r* 00 in m
to --
d d
CM to
^
TO
■6
ra
5.
3
.c
"o
tf)
*^
»- "J- CM
in CO tn c3 CO
in in ■^ ■r^ 00
00 CM m N- to
in CM tn to o) CO
1 DO Ol
c
(rt
CO
00 to to T-
■•- CM to CO to
N. V O) in CM
O) to r»- 00 cr
in CM T in CM CD *-
1 to m
O
q3
E
3
■-r 00 ■^ m
00 O) ^- r- *-
^ CM to tn CO to r-
h- tc
CD
0)
£
to
to to to to
en q CD in r:
■V -v ■^ q h-. q <-
00 CD
^
S^
CO <b CO m
d d d d rr
■^ -r -q-' CM CM
^ ^ ^ .J ^-
d CM
tc
E
3
z
3
CM
0.
d CM CM CO
d ai io fO t^
r-.' d d *-^ <D
d d d CM CM -- •-
CM P^
E
z
£
CO
^
CM C\I CM f-
(D
m "<r O)
*- O) CD -r
t CM CO O)
CD ^ CM CM 00 CM CD
1 CO T-
c
r^
CM in CM
CM CM CD to 5
CM n CO tA
CO CM r«. to
Of »- -- in CO
1 CD OO
3
CO
^ f^ fo h-
n ^ CM in CO
1^ Jo ^ C3>
f^ to CM -^ r- to
00 m
(A
1^
00 CO
CO to CM CD
•- 00 00 P^ CM CO
P*- K
CO
tri d d O)
•«r CM CM d <-
d d d CM en
d d d d d T-^
T-' (O
^
8
1
d d CM *-
d Tf 1^ d 00
CD d r^ m tD
r-.' d d d en
'q^ d CM CM CM '^
d cm'
o
CO CM CO *-
CM CM CM CM CM
»- ^ CM »-
(fl
r- ■^ (D CM
CM 00 to •-
S
<
CD
<
CO
to
c
3
S
to
Q.
e
0)
c
CD
(U
^
1
U)
^
(^ ■-- 00 O)
CM c-j ■* r^
in r-- in m
CO r* CM CO CO tji to
1 »- CM
(ft
CM
3r 1- (^
CO O) CO cc
S§§KS
CO CD CD ■^
■>r ■* ■«r T- in
gSSSSSR
1 t ^
E
r^
-- r- CD
CM »- CO
CO CD CD CD C\
to »- CD r^ 00 CO
to f.
<a
C
<u
E
a>
a
CO r^
(-
3
z
r--_
-r d CO cs
CM CO CO ri T-
T-^ CM CM f^ CD
d CM ■r^ CM -r^ d
W CD
CO
CO
E
3
z
3
2
d d d m
d d d d iT
iti 16 tri fi c\
.- ^ 1- ^ t- d
d CM
c
3
(D to CO CO
(O r»- CO CM
CO CO CD en CO
CM -^ CO f^ ■<>■
■3- r- CO en
r^ <i CO CD
CO TT 3 ^ •* C
i
«>
c
3
«
«o
-t 5 ?J tf
<3)CM^00<O todCMtOU*
(O CM <D m 5 CM CM
CM CM ti ^ in
' SR
O
'S
CN C) Cji <3>
1^ d (D ^ -^
^' ■^ d r- in
c6 ri c<i c6 ri -r- ^
^-' ^
'°
^ ^ CM
■^ CM CM d IN
CO CO ■-- r>* m
d d ^ d K n CO
»- d
23
c
E
<
s
Q.
w
^
CO CM *- --
0)
0)
E
ro
u
X
o
CD
c
1—
tn
E
IT
-T CO 00 C«J
CO T <D Cv
CM CO r- f- in
■.- r^ in -«T
ro *- •- CM h-
T ^ CO CT) -^
in r^ T CD *- f- CM
»- CM n CO to r-
1 sg
C
i
5
E
^
CO
§«3S
;:5S{^;?
?;2SS3
5 ep in CD •- CD to
Ci ^ CO CO 00 -T CM
1 to CO
eo n
£
3
z
3
to
d 10 ^ ^
^ Tj= CO CO CO
CO d ri »- »-
^ ^ ^ ^ r- d
d (M
3
CD
c
E
3
z
3
■5
d r>^ d m
d d d d in
d d d d CM
CM ^ CM CM CM -^ T-
d ri
CO
-T -r CD o
C3 CM r^ 00
CO in in ^ CO
en CJ) n f^ CO
en en ci h-. CO
CO n CM en CD -1
T- CM CD »- CD
1 m
c
00
CM CM CD —
CO to in CO c
Oi ^ in to
r- ro in
9:; ■" 'S "5 r ■" 1
I "e 2
3
r
T7 T^ q en
■«T n
3
%
a
CD q to CM
CM in r- ■n- •-
in at in to c7» -r
(D 00
O
-r
^ 0'> (D ^
^ 00 CO CO c>
CM CM d ^ *-
^ ^' *-^ CM ^ »-^ *-
d c^
CO
CO r^ d CM
in CO CM -r
r-' -- d CM h-
d p^' -r <- CO
d CM d CO d r-
CO CO -r "f m ■^
d d
OJ
E
£
(N CO r-J fO CM
(O to f CM to
ro
<
<
5
(0
c
>
E
c
_
<
£
"o
o
(rt
5
00 CO ^
-r <o CD ^- »-
CO CO CD to ^
^ to 00 r- 00 en
1 CD ^
(A
in -T 05 r-
CD eO K
CM CM 1^ CM CO
Sg3Sg
^ CM •- to <n 1
<p V q ^ ^-, <-,
1 CM 10
fC
OJ
E
(O -T tT fO
f^ CM en CO to
CO 00 CO CD CM
- - -«■ to -fl- 1^ r-
■V
E
in
00
CM « 10 en <Ji
10 o>
CO
jd
3
n
d f^ d Tj-
CO CO CM CM C
CM CM CM »- •-
^--^^•-00
d «M
3
z
3
u
5 CO CM t*
^ d --^ r^ *-
CM CO to *- r
CM CM CO ^ S CM
E
■5
S
^
CM CM CM CM CM
Z
0)
E
o
2
r«.
CM n »- •-
r- (p f^ CO
O) CM *- in CM
•7 CD -- O) CD
(D CD r- »n <-
r- CO tD CD N. r^
1 eo
"c.
a
^ 00 •- en
CO *- 1^ (£
to p^ to r*- CO
^ CO 00 CM »-
to h- CM »- en
oaeor^^comcD imi^I
u
OJ
CM
CD (3> N; (D CD
O) en CO CO in in
' (M <n
3
J
a
O) t» ir
*- in CM ^ CM CM (M
q q
c
"D
CN
d -^ CO CO
CO CM CM CM CM
CM CM C4 -^ ^
d d ■'-■ t-: ^' d
d »-
£
<3
Q -T d Oi
h-.' d d d tc
"T "T d d CM
CM d d d d CM •-
•*
f
CM •- •-
e
1
T3
<
Ol
c
C
3
w
X
^
£1
i
Ol
C4 lO r-
00 in CD CO
00 CM »- m Cn
O) r- CO (0
3Jg;::S2
3 CM 5 8 to r^
' !3S
7i
5
£
^
(D
-T r~ CD
f^ CO o> ■*
l8SiR;85
CO en r- p- CO
p^ to r- -r^ h-
SS53SS5 ' SS|
E
o
3
in ■^ CO CO
ri CM CM CM CM
CM CM CM *- T-
T^ ^ ^ ^ ^ d
d T-
E
Z
3
^
•r d r^ CO
d ■^ "t V CO
d d d CM ^
*- ..- ^ CM -- d
o*
o
'J
c
d
a
C3
C
g
C
C
n
o
C
C
c
C3
c:
g
c
g
c
iilii
7
1
3
1)
£
8
a
§
1
|88g|
s
f
ggg
*^. in G
d d d d IT
§008 g
d d d d c
f:g y^ ^' W W V> W
i -
<
13
ggg
°. in
igggg
d d d m
igggg
d d
g8g;;-sss
j^ 5; ^' tf> t/> v> w
ii
»- Cn
CM CO CO •* -r
m en CD (^ <-
*^ *^ *^ £ 5 S a
« m m "O "O ''^ "C
^ ^ iS c c c c
■0^^333 =
ess
«5
*-
CM to CO -^ ■^
V> lA V> 14 M
0) 03 a> <D a
"^ "^ *5 'i •:
www s S S S
c c c = = ^ -
E2J
(A 3
II!
3
--WW
tA Vt t/> tA iT
^ ^ ^ ^ ^
V> i/> V* */i </i
(U <s a c
03
1
1
»- w> tfl
V> Vt */> tA Vi
01 03 <D 0)
]
QJ "O "C
T3 "D "C "O t:
■D TD r) -a r
t c
2 a
CO
C
a> -o -0
■D -a -O T3 -o
■0 -O T3 -a T3
^ c c
c c c c c
c c c c c
3 3 3 c
t; c c
c c c c c
C C C C C
3 3 3 C
iS§ol
T_ c
3 3 3 3 =
3 3 3 3 =
_ --, — c
g g § q q q c
d i = ^
3 3 3 3 3
3 3 3 3 3
i i 8 1 1 1 c
CJ
1/
s
C
C
C
C
pel
80 5
i
8 E
g g g g S
in
«
(U c
C
C
0" d d 2 S S ^
"-l "'. ^. *-
«=>' Q* d 9 S S S
5 °. *". °- *=
■0 a. d u-
d d d d' c
d d d d IT
d -fl n
J
^ ^. d IT
d d d d
in m' m
1
c in ^ ^
CM CM CO CO ■''
-r in in 'o I--
»- CM in »- •- C^J U*
■^ ffl -
C lO — <-
CJ r^j CO CO •:
n m in (o r>
-- CM m .- ^ CM IT
•" g §
3 </> W> V3
i/> lA V> */i V
y> t(» */> <y> f/'
</> faO tA tj^ (» (A ^
Z) 'yi ty* w
<» »y> <A v> «y5
v> w <y> 'jO vi
'y> </> w v> </> v> »/i
<
H
2
<
H
z 1
80
Individual Returns 2003
If
iS E
is
z
T- 1- 1- csi •- '-^ d
CO ^
E
<
T- rt 1- to ^
^ T^ ^M ^VI *T^ <T^ /'^ /T^ <T\ iT^ nn /Irt rt^ |J*1 »♦ yxi ^ ^ ^ ^ ^ ^
TTCvicsJO) oJooicioi
s i
ODtDOO CQCOOOCO^
CN to Tt -IT CNJ CNJ
CN '- ■>- •- »- ^-
*- (N lO
E E
i 3
"^ (^ ID IN
co»-c6a) oiodeb^cd cdoiiriirio ^rJT^cNicvif^cD r^to
nricvjCM fsjCMCNjTrn nnrocNCg i-'.-^t-^
tDcotboif) i^cDiocritdodN^
is
z
■ ^^ nfocococ^i— »-
(Nooo> inintofMCD
tocqcOGO or^cOfMO)
Tfcvi^oi oaiodoico
o O) CO in lo
m CO CO ai ^ Tj- lo
^ ^- 1- r) in CO If)
r3 rj rj c*> CO ^- ">—
StDfor^ t^^coa>CN T-ooocD'
) CNJ oq Tf
CO n {*) CO c*3 »— T-
*- h-rsiroco ^ttttcoc*) ^miocoto ^con^cocNT-
(N r^ '- ■»T "n
C3i r^ CO in r^
orrr-TT m'>-«-<MCM -r^ d m t^ t^
ro c\i ^ ■<- ^ ^ ■^ 1- ^ ^ ^ ^
(DCNjcDOooinco i^m
cor-ncN^OTr- ^CN
(boTToiobcoiri for^'
in CO CO ■t o
c\j ■•-
. CO P^ CO 1^
in oorj'^o cNOCJJOcq inrooqi^co fsiocoooOT-Tin leh-
CN »-
^- omcoo '-cnoir^cM coto^oo tDr«-r>j(Di^ioco loo^
T-; ooicNi--; i---oioocoin cOTf^^o ^r^cor^fOcom t-^
y- iricdtbiri lOiriiniriiri iriiriincnco cvicvicdcocO"--^ t-'co
: O O
: O O O
: O O O
, °. in" o
; O T- cm
: ^- »/» t«
o <- Q) a>
O <1> "D "D
o "a - -
o o o o o
o o o o o
o_ o o_ p p
in o in" o in
CM CO ro tt Tj-
(A w w w t«
o in o in o
in in to r- •-
o o
o o
p o
o o"
o o
CM in
b9 t^
C C
CCCCC CCCCC 33
in
33 33333 33333
_. ' O O
^ o o o
0) o o o
■o P o in
o o o o o
o o o o o
p o o o o
o* in o iri o
_ 3t/>(/>tA tf>fAM</>t
o o o o o
o o o o o
p o^ o^ o o
in o' in o in
^ in in to r^
M (A (A t/> (A
o o
o o
o o
o o"
o o
T- <N
: o o o t
(-; o o o {
8 ° o o <
O O O O (
_- o o o <
g in p p (
o •- CM in '
^- (/>«>« t
*'* a> D D ■
Si "a n T3 1
? 3 3 3
3 O O O C
r-, O O O C
g O O O C
O o" O O
a o o o
g p in o
in T-" .r-' cm"
o o
o o ■
in ■.- ;
*-; ocoqotj; pcMOJcoro r*-in^tnto in*-TrcO'-coco n m
tH 0)<j)cd^- '-oicdoioi cncbcTiinin irioocMh-iricM^ p>iu7
iDcotDco cn^'-aiCMCM oDcjjcnrot^ ooincMcgcJico
i^^cor*. ppincor*. o -^ n a> ■^ h-tooocoocntD
^ a> -^ <o '-cot-^oc'J TT^-'cnirii^ CN)iri»-'tD^cj>T^
incotDn 'S-cococdtJ' co»-rocM^ (N*-»-t-cn
CM *-
(NO)h-rO OOjTfTfCM
CMT-pr) oooincop
cood'T-^'r-' cDfsidoio)
COCMCNrg CMCMCM'-'-
incoro<£!m ooc^iinT-inr^CM
■r-C^J^*;CM•fl■ ■^Tcp-'j-incoiooo
cD'>-odcMO odtbtDr-uJcocN
CM CM '- ■<- »-
: O O
: O O O
: O O O
o in d
1 O *- CM
00000
00000
O O p p p
in o" in o" in*
o o o o Q-
o' in o' in" o
in in to r^ ^-
o o
o o '
p p <
o" o* J
o o *
CM in '
: O O (
; o o (
; o o c
) o" o" c
: o o c
; in o <
> ■r-' CN
: t« t«
* a> Si
Qj E o
C C C C O uf 3
3 3 3 3
OTJCC CCCCC C C C C: C 333
C33 33333 33333
_, '00
^000
■O P Q u^-
00000
00000
p o_ o o o
o' in* o' in o"
3(A(A(A tA t/* V* tA t
00000
00000
p p o p
m o in o in
■^ in in CD h-
O O
O O
o o
o" o'
o o
o in
S E
o o <
o o <
O O (
p o (-,- e '
o o" o ^ ■
000*
°. R o' ^
CM in 1- ra
tA (A t^ X
Basic Tables 2003
81
c
CO
^
in
en
en
^
in
r*.
en
o
r*.
CM
^
en
in
I ^-
to
0)
3
m
in 00 en to
T- in en en
en-^r-^oeo enTroocM-^cM^-
in CM
1
^-_
d
d d d Tf
•<t iti <n n CO
dddcjr-^ T^ir^^CMCM-r^T-^
d CM
_c
*^
0)
i
—
r«-
C3 in ^- 1^
CM T- en CM in
00 en fv in (O
O ^ CO S CD S ?^
1 h- CD
"0
«
r-
^ 1- CM CO
CO CM en CM ■^
'-CMincO''- toooencDineo
1 a> n
c
3
S
n
T=- en OD h-
en CD CD q q
cO 0> Oi h- en
CO CO
i
E
E
-*
CM CO r- -r-
h- -* ■.- en
cncncnr^cn i-cMincotDcncn
•* «
o
1
d
oi '-^ iri Tt
en en en CO cj
to CM c>i T^ ■<-^
r^ ^ ^ T^ T^ d d
d (N
E
a
d
r- iri ■>T -fr
co" tn to to CM
CMCMCMT^T^ T-^'T^T^T^T^dd
d T^
I
«
o
^
3
3
1
Q.
o
1-
"g
■a
to
Q.
2
'o
W
(U
^
o
r^ o T- tM
CO CO ^ CO in
r^ CO CM en CF>
in 5 en cj) o N. CM
o ea CM ■«*■ CO to h-
•r^ T^ -r-' T^ T- d d
1 CM U)
0)
c
n
in N. CD
00 •* r- en
T- in CO en
rr iri ri ri pi
3.36
3.40
3.44
2.01
1.61
1.36
1.42
1.93
2.54
2.70
1.68
1.27
1 to en
1-
(U
E
i
S
d
CM CO CO -t
CD -^ en en
-r- Oi t~~ to <D
en CM CM CM CM
CD to t^ m ■»-
CM CM CM 1-^ r^
d ^
c
1
in
d
in CO CM q
tn d d 'T
10 CM
d CM
z
<
"o
c
m
C!> CM in CM
CO CD CM o in
CM in CM CO ■«■
TT q q en ■>*;
CM CD CM r^ CD in ■>*
1 m r-
(0
(O
in tt in en
T- T- CO
oi-Tj-cMO ini^ococncncn
I tn CM
13
-«
CM CO r^ ■^
in h- CD T- ,-
r«j o 1- to CO o O)
(D r*
£
£
1
^
1- 1^ to c
t^ TT -- Oi
encncnr^eo *-T-<!TtO'^^-f^
^ »
1
c
o
O
E
'-^
(6 \r> -^ -^
■>* rr -^ iri iri
iri iri (b ^ ^
in d ■^ CM i^ in CO
^ CM CM CM CM
▼^ rs
£1
E
3
o
(-<: d "<T ■*■
CO d d d CM
CMCMCM'^'^' ■r-'r^'r-'^-^'r^do
T-
T3
1
<
3
z
£
g
«
0)
CO
«
o
0)
c
o
"o
to
in
T- o o »-
cN CO csi o in
1- m CM T- CM
CO en O) ^ CM en in
I CO to
"c
10
CO en CM
(D CO CO CM CD
1 -r- CO
1
E
3
§■
2
(M in IV. Tj-
r»^ iri 'J- la-
in r^ CD *-; ■r^
Tf ^ ^ iri iri
^ q q CO ■^
iri in d ^ Tf
^ in ai CD CM ^ en
in d Tt en f-^ 1^ in
m CM
^ CM
E
CD
T]
^
■^ ■^ c\
dodo
CM r^ en tc
d d d d ■*
52
E
2
!ii
»- CM CM CM CO
en en i^ en
TT CM *- CM CM
CM CSJ CM .- .- T- .-
CM
3
z
<
b
.C
CD
1
3
c
n
in CD en r^
in o CO CM CO
o r^ en o en
h- h- CO CM CD CO CD
1 en CO
1
"o
w
tn
Tf in to to
en ^ CO CN
CM CM --
Tt(o<Deoo> .-.-rjotDOTCD
1 tn
cc
CO en 1^ o
in T- CD 1- CO
o h-; cj) in to
CD tj) CD in h- CD 1-
CO a
£
E
en CD CM o> cc
T-mT.^cnco cocq.-;cDO^oi
CM w
1
^ d CD r^
d r^ oci s; CD
r^ N-' d iri in
d d d in h-' d in
t-' en
1
3
<M
d ^ r^ m
d T^ T-' d en
dddtdin 'a^cd^^'q^cg-r-
CM ID
t- CM CM CO CM
CM CM ■>- »-
0)
<
^
3
z
n
IS
— ,
.5
3
o
3
■ T3
1
^
—
Q)
iS
■o
5
c
o
m
in
o o o ■^
CM CO (M o in
r- in CM T- CM
CD en c» ^ CM en in
1 tn to
"S
■E
^
CD CO CM CM
in (D h- CM
oocDcqcNtN TT ir> iT_ r~_ en t3^_ m
! C» A
-a
«
I
rv
CM in h- -*
in r^ CO •- "-
^ CO CO en ■*
T in en CD CM Tj- en
in e>
3
CD
■<
i-^ q q On
q q q r— cc
tn ^
J3
r^' iri ^ ■*r
'J TT tt iri m
iri in d -^ ■*
d d ■<»■■ d r^ r-i in
T-" CM
E
>
1
d d CM
d tn d 1^ c
to (6 t^ -f t6 CMCNJCOTflri^CN
T^ to
E
s
1- CM og CM en
CM T- 1^ ■^
z
a
S
i
J
■g
3
g
a.
1
c
1
■^
CO
CM in O) CO
r-- CO T- oi (3>
CM »- en r^ o
CM tT CM CO in CO ^
1 (O CO
J2
M
in
m O) m
in eo CM 00 T-
4.09
3.98
4.02
2.36
1.99
1.71
1.75
2.10
2.50
2.27
1.28
1 17
1 CO
—
c
o
1
o
en
in
O CO CM CO
CM d r-I h-
en en ■<*■ en e^
cri T^ CM nI oo
in q r^ q en q en
d CM T- d CM d in
1
1
E
z
E
3
to
CM CM T- ■<T
CD ei d m
co TT ^ en
■* ■^ ^ ^r en
00 in
d CM
3
c
lU
"
*- CM CM en -ij- ■<-
Y
£
"
■a
g
T3
C
CO
1
■o
3
■0
o
■s
2
<a
v>
O O O '-
CM (D CM o in
^ in CM T- CM
(D CO en t- CM en in
1 en (o
■0
c
CO
in en CO CM
CM TT Tj CD en
■«r e^ en in tn
•<r -tt n m n
.-oainincsi mcD.-f^roo.-
1 tn in
1
E
a
^
CM in h- Tf
h-' in -^ ■^
m r^ CO ■■- T-
■^ ^ Tt iri in
\j- a> CD en f
iri in d ^ rj-
^ in en CD CM "cr en
iri d ■>*^ d r^ n; in
m
T^ tM
2.
1
1
u
-r- CO »-
d d d m
•^rf-eror^ CNCNJCDCOOOOCO
to (M
d CM
V
T- CM CM CM CO
1
s
t-
E
S
3
"cc
ID
"0
0>
III]
1 1 1 1 1
1 1 1 C3) *-
in CO ID CO ^- en C5
1 o> h-
9
13
K ^ CO in
CO CM CO in
coaaajtocM .-ocMiorttDr^
CNJCNOJ*-'- y^ ^ r^ T^ T^ d c:
I (O in
c
§
C
S
' ' ' to in
en CO o en en in If
^ d -r^ T^ T^ d a
N <J1
d T-
1
E
1
CM
tD.
CD T- ■.- rv
d d ■>t' en
in en en to
d d d CM CM
' 1 h-
d T^
3
E
CB
1
z
o
«
o
1 1 1 1
1 1 1 1 1
1 1 1 00 00
CO s to en o h- CM
CM ci CM ■^ en to r~.
T^ T^ x^ y^ -r^ d a
1 ■«
c
n
CD CM ■^ 5
r-' cri d en
en ■.- en O) *-
C\IOCM-*CN* 0)0^tDO>on
1 CM tn
1
E
E
3
1
O
' ' ' CM r-
en en
r- en
d m
s
q q q Tf to
d d d d c
■«r
d 10
S
CM T-
T- CO -i-
T3
1
re
"
s
6
c
O)
o h- (31 efl
<ji in CO o h-
3 00 (D CJ ^
en CO O) r*- tn
CM OJ OJ ■<-: 'r-
en CM T- to CM CO c
t 01 r-
"o
en
r-
CO <D CM en
r- T- CD in
tocMincMto «seMcot^r*-fjir
1 en -q-
1
X
s
2,
o
(D ^- CM CO
n: (D --r M
CO ■^ CM tJl 00
CO CO CO f>j CM
O T— ^ CO O) O) CO
T^ T^ T^ •^ T-: d c
tn CO
d T-
1
E
3
z
E
3
1
a
en T-
d d d ■<*
rv ■'J- en
d d d cm' CM
oojoir^eo T-T-MinmN-r--
fvjcMfJ^'.-^ ^-'.-^..^.-^T-'dc
^
d CM
I
c
c
d c
d G
1
3
i
c
c
c
e=
c
(=
c:
q
c
d Q
c
o
c
e:
c
gSS8 =
2-8SSg
T
1
a
c
c
c
c
C
c
8
C
0,000.
500,00
)00,00
MO.OO
nnn.o
(Q
■■5'
CD
s
d CD c
o o CJ o a
o o o o eD
sg|^5s5
1
d
00000
0.00
5.00
0.00
5.00
00,0
200,
500,
1.00
$2,(
$5.(
t;
_c
o o c
q q^ q^ q^ c
q, q. q. q. q
d in d in c
00c
q q q o_
£ _ w
1
° in c
in o" in d^ iT
2 2 *■
«
dc
d d d d in
2 tr
O
o ■<- CS
CM en en Tf ■«
tA (A *A (A U
(D 0) <]} C
in in CD (^ i^
nder$
nder$
nder$
under
under
under
E 2
1- CM
01 <D a> Q
der$5
der$5
der$6
der$7
derSI
nder $
nder$
nder$
under
under
under
E «
b « 5
q 3 a,
.§
c
t*» w> w » M
V oi o oj c
« =
1
C)
1
>_ 0) CD
CO
<
O 0) "o -c
T3 T3 T3 -O -C
T3 TJ "0 T3 "O
s i £
1) "o -a
■a T3 T3 -O T
O T3 C C
c c c c c
c c c c c
3 3 3 o o o c
"0 c c
c c c c c
ccccc 333000c
•ss^^
3 3 3 3 =
3 3 3 3 =
-, rt rt o o o c:
0°°°*^
S o o d^ d^ d c
■S§o^
3 3 3 3 =
= = = = = 8ggS88g
I
O O O O C
O O O O C
o o o o c
-III
i
00000
ds J5
E
" o o c
o o o o c::
^ c
00000
00000 ooooooc
o o o c
q_ q^ q^ q^ c
o o o o c
d o d ° *^ '=> Z
Q> qc;
q q q q a
q q q q q _- _- c
1
<
■D <= d IT
d^ in o in c
in cS ui o w
000°.^-°.^
J n
1
■D °. d in
d d d d
d <x^d if> 000 °. ^- °- =
c in ?: ■r-
CM c^ en CO n
^ in in CD h-
?: CM in .^ T- CM ir
c in -- T-
CM CM to en I
•jinintor^ ■r-ogin'.-T-tMu-
T- M -;
(/;
«
fc*
b«
v^
f
t*
fe*
ik
(/=
W ffi
tfi
«
b=
W
M
M
M
«
1-
c
2
<
trt
«
"
M
tfl
rt
t^
w
«
M
"
w
"
tfi
"
tA K
It
II
82
Individual Returns 2003
c
ntDCNfo romcMr^m mocDtO'-
i-f^in^cocjicn suit-
c
CO '-
CO CN
CO oco-^Tora f^cooi^-^r cDh-(Din<-
00 in 1 CO ■^
CO
O) o^ioM cMcncor^o) toococnto ooo»-roo)T-r5 "o»o
3
in
en
py cMracMiD CMcncp-'Tcp Tr-^fcoTrr^ r-^co^mco'-
f^ ■r-
§
d --^cjir^tb (btri'^^iri ■>rTriric\irJ t>i C4 ri n n c-i -^
r
E
(Ncof^T h-inininm mmmtoco cococo^ocm^- t-io|
c
o
<
g
<
TO
o
■3
n
■c
ra
ra
Q.
"o
d
'o
o
to otDcN'.- cDOooin ■tj-r^^-'^'- '-ooto^ojcoco 1000
(0
(D "d-OCNCD CO'-f^CMO tDTrr^<DCO ■"-l^'^raOTT'- |t-o>
1
E
c
3
s.
1—
1
E
c
3
^
OT
00 O'-incc) ■r-cocococsi cococM(Dco qcncocD-^rcocM o>h^
d ^radiri irirf^^^ ^^^cvicM cm^-cmcvJcmt-^* dc^
3
3
£
3
T3
Z
z
O
3
c
(D rrcotDCN (NO'^cNjo h-r^O'-O) oor-CD'.-coin looif
c
c
0> in CM CD '-
ratDm»-«- OCTjinincn ^^^1-lncDT^ra i^cm
c
o
3
E
CO
3
I
3
CO
C7)
TT a)coi^-<r cgracMOO -<tcDa)inh- --ooco-q-Tj-ra loiDl
T^ d'-^n'-^ dr-^i^h-r^ i^cDd'^co co-^rr^d-r-dco T^iril
U
CO CM ■■- r-
<
"O
Q.
c
E
3
Q.
o
1-
_<5
1
„
^_ <-cDcgco TCNooDoo oDooaacocM oocMificntDi^ •iTee
d t^ IT) -t m rjricoogcvj cvjcvicsj'.-'^ T-T-T^^T-:dd dr-
3
E
C
»
^ cocMOiin ■^ooooor- ra-qooi-'- coco'i-h-^rr^ :cooi
o> coc^cocq Tj-inr^in'^j; inroint--co ^tpqcO'r-oq oiin
d diricjif^ cbiri^^^ ^^Wrsirsi csicNi^iriiricoco dco
CM 1-
E
3
c
3
1
£
c
X)
E
3
C
3
CM
2.
z
1
-J
z
c
ro ooi/iTto r^O'^coh- oocdcdcot- coocor^r^mcNi itou
c
1^ ■.-^.■^CM o) f£i -r- Tt ut incDi-f^iD cotD'^ojcoinr- 1^00
3
K TTunoT rocoh-oo mco^(D(D rotDOLOcotDin cou
^ cDcocnr- incDCM'-'-
TTCJJcoracM coracNi-rar^ra mrai
c
E
■'-oi'-co (Ntoin^'>- -(j-ocncoTf cocotommcM^
1- ■»]
1
oi
T^ dcDT-'cri ec)^.^-f^l^ r-.dr^^"^ cocoihiriirirsj---
1- ^
COCOrOCN COnCsinCN CMCOCN'-'^
CM •- <-
1
u
<
<
C
3
•p
c
p
0)
CD
T3
c
E
ra
2
E
" ■§
C
C
>
c
c
Q.
W
^- a)(7)mG0 nr-h-o)^ cocococMfN <do»-^t-(Mco !h~r»
c
l-
"o
W
ocDcDcD rrinf^CMin cmcoocdi^ coramcocoTfoo 101^
o
£
ro
r;-^
TfintDtD '-^-r^rO'-
r^CMtDnCD CMQOfOCOi-OCO CM^
s
c
p ocM-Tin oococncoci) ^-ocmcmcji coraf^cnc3i'-tD t-oi
O
E
3
pg Tj-cgcna) (vj^-r^h-tb iriN-tDOir- ■^cvirsiCNiCM^o rjr-
u
XI
E
3
cnrah-cD ininn'^n ininmcocvj cmcmcocococmt-
^ N
CN IN "- *-
CNCM'-'-'^ ■.-■»-<-
li)
3
3
g
z
z
o
3
3
" "O
OJ
■a
T3
c
■D
"O
<u
r«. toincnr) »-r^mTj-o i-r^mooo Ttin'-cn^-oi^ loi^
c
CO in'--trM i-r^cMooin cmcocmo^ ^-ocoxr* ino* totol
N
r^
00 Tf in in N
tOTfCDinLn (NtDCsicnoo aicorvjooaoofo oic
N
3
3
00
00 (Oi-in^- COOCOOOCO TCTJCOCM^
■^*j-co-r-' r^o r-CMl
tf)
1
n CD ■^ ^ t^ irioocsiodo) dd^csico ddaioJaidin n f
E
■D
E
r-.' cTiirid-fT ■^oidVcT) dcjiddcri iriddf>j r^d oiiol
^inmtM fMCM(N'-i-
CM CM CM ^-
cnraraio incnincDra tDOimincj) cocn^j-c^ •
T- CM
c
<
TJ
<
ro
Q.
"to
W
P
o
0)
t-
3
_ 1-
■a
o
c
"S
<2
r- (D rr O) -q
N-r^ooJCNj inoicooi-d
ojfOinoointD itoo
tf)
h- TfOCMin (Dr^cr>cMra raratoi^m cnra^o; ■^0? co<d
ts. oi^cDTf (DCJiraoi^ oo)coT-r^ c^cmcocm* ino* vk
c
^
c
S"
op inoTj;<£) cna)csi'r-a> inojoj^in infooicpintqcp ' ot c
>>
C
ra
ra
o
E
3
r^ inTfO)^ (o^i-dci dddiri^ cocoro^^cNJcNi r^tc
XI
E
3
c>i ■rf'^cocM CMdddco r^ddh-cji racDTriri r^d uioi
IMfNJ'-l- 1-1-1-T-
3
racD-a-h- trcjiTtcocD Ttoimcocn cMCMinr^ co:
T- 01
3
il
3
C
c
g
o
3
?
T3
z
ra
z
a
c
r- TfCMcorj T-i-to(Mo ^cnjcotj-co cooocnoTTT-a) !t-^
c
■^ ■^■.-in^. cDi-ocDin int^cDOi- ^t-<j--<Tr^inco loooo
«
3
E
in
^ tO'^cvid (^'ridc^'r-' doidcN'-
OCOCMOCOCMCO (DO
dod^^cM'r^-v nr-
3
ra
CO (NTth-Tj; T-qcqcDco qraocDi- TtoiTj-cD'^iof^ r*;CD
d cbtnh^h- iridr^^d*- dco«-^dd racM^-'cod^d edoi
TO
3
•<t -t n m nCNtNCvJCN CMCNJCN'.-'-
E
g
*- r^OOCMt*! TCDCMincD CDTTincNCO COCOCMt-cMi-
(O
0)
<
<
■0
w
H
>
■^
ra
^
6
T3
^~
"
^^
^^
.^_
3
3
^
C
■a
C
fl)
Q.
"o
TO
Q.
cc
Tt Oi CO C-) (D CO CM t^
cncD-^oocn cococMr*(0(Oir
incqincMin cqcDi^oinmir
fd^^coi*-^ iriiridcdi^'T^
1 CO ce
«
CN cora^jro i-h-cot^co cninracDi^ iniTh-ininT-"^ |ooK
o> mr^irtra r^oi'-i-r*- coincM^m cotroicMCMttn ^m
^ h-cDh-cd ddirir^d Trdddcri coddrar^t^csi to t^
§
1
E
C
3
■*
K
01
CM
cnojih'.- (Ncbirir^t'
T- C
d c
C
8
1
E
E
3
CD
ra
COCOCNCM CN--^i-i-
^^^T- CMt-cMCMCM COCMCM'-t- 1-
o
c
3
C
C
3
z
z
c
o
E
c
g
c
(C
tD^-incM OCMOIO-^
■^T-h-cMco ooroininrorrc
! CO C
c
h-^oh- oor-raracM cNinocDO cNiracM^cDcor^ I'-f^l
.9
3
u-
in o) (O r-
CN ■»- in Tf r-
Tt^TfOO CO-^CDCMi-CMCN
m r
3
in
CO
^ toooco'- cocTiCMrain --"^oracR raroroh-T-co<7) io»-|
3
§
h-
Q
oi d iri ■^
^ \n n n c^
d CO CO CM ■<-
■-- ■^ ■^ eg CM 1- -r-
d cs
3
E
CM »-ihod ddr^r^r-^ ddt-^m'^f TrdcbaJT-"^-'-
CM S.
J3
r.
CM T- ^
CM T- ^
0)
■c
<
E
o
§
c
I
5
1
^
£
ra
g
^
"0
r-
r- CO to <£
ri CO rj CO t\
■^ Tf 1^ Tj- C^
1^ 1- CM in 00 ID en
1 ■»)
5
w
m CO CO Tj- c
CO in T- to f^
oocoooooo CMooao«-o<ctcn icocsil
e
c
3
a
(N 00 1^ ■^
f-" iri TT Tj
01 en O) N. r-
c\i oi c\i v^ »-
■^ CM in CO 10 01 OT
1-: ^ T^ T^ T^ d
10 oc
d ^
1
E
3
ro
(o cji ra h- cc
d T- d d IT
'"j'^'^COCO OOCOCOCM'T-
Q.
3
1-
3
z
z
a
0000
d a
3
a
a
o
o
g
g
gsgg.g
00000
d s e 9
7
T3
to
3
i
o
O
g
§
H
9 9 9
00000
ra
f
d
00000
00000
ggS^-gg£
*:
!
d
00000
00000
g §■ g 'J: S; ;;■ 2
j.g y^ ,_ tA tA <A (>
<? 1
c
000
o_ o_ o_
Q
0" in 0' in c
_ i
c
000
00000
P q q q ^
in in
_ U
P. in c
in d iri in
"
Ode
iri 0" in 0* in
i2 -
o
■<- On
CM CO fO ■<)■ Tj
in in to r^ ^
www £ S fc s
-o -o -D -a
■0 13 -o =; b; =; t:
c C c ^^ = =* ^
E2S
5 «-5
CM CO CO ^ ^
in in CO r^ 1-
EOJ
irt 3
0)
O)
J
■-WW
L. Q]
Vi *A *A m w
tA (A tf» (A M
0000a
<0
in
1
f
(A ._ ^
•-0
tA tA tA *A (A
tA (A (A (A tA
0000a
*jr ^jr w*
lllllll
J
<D TD ■□
T3 -0 -o -a t:
•0 -O T3 T3 -a
0. 2 •
"0 n
■0 -O -D T3 T)
■D T) "O T) T3
F
"CI C C
c c c c c
C C C C C
3 3 3
"D C C
C C C C C
C C C C C
3 3 3
^ c
q 2
in' ^ =■ =
33333
3 3 3 3 3
^ 1-, (-, C3
in § =^ =■
»A ^ C
3 3 3 3 3
3 3 3 3 3
r-i r-. <-i
E
w ^^
00000
Q Q g
g £3
g « 5
£
00000
000'^'^'-'°
2; I
80I
,^000
00000
d d 0"
00000
d d d
:
a)
o_
d d d ° 9 ° °
;
oi qc
o_ q o_ q
d d d o 9 ° e
1
■D d in
C 10 T- .-
d in 0* in*
in d iri d in
c'. ^. C5
-D f
£
"2 R in
d in d iri
iri 0" iri d in
9 "^. 9 CD
^ ra
asasa
■T in in tD r--
T- CM m ^ T- CM in
«s 1
= m ■<- ^
CM CM CO CO ■^
T* in in CD h-
tA CA W CA M
T- CM in ^ T- CN If
1- ra •=
D (A (A M
(A tA W » W
tA tA <A fA (A (A (A
=1 *A <A *A
(A tA tA (A (A
*A X c
ra Q
ra
<
1-
Z
<
1-
z
1
Basic Tables 2003
83
cc
c
c
IT
a
cc
CD
tT
■^
CO
o
o
CD
co
c
Ol
o
■*
03
00
T
"*
o
■^
o
■^
en
TT
03
"*
en
CD
en
to
; en
I
3
? s
CD
•^ n T- T- to
O O r- CO -^
CM CO - '
- in CO
3
OT
CO
O CO
cn CN CD CO CM
CN r- ^ r^ CO
Ol (31 t- T CO CD eo
CM
o
E
o
<=
cc
IT
■^
C^
fo o-> ro CO CO
cn CO CO 1- T-
^ T^ --
"■
d 1-
o
E
^
o
■^
cc
ed in
■^t tt CO eo eo
eo CO en ^ ^
d d -r-' T- -r^ d o
d
tf)
<
E
<
1
O-
e
m
o
- -E
ra
o
tr
(C
c
h-
O) in o »" CI
CD Tt Tf CO O
Ol 00 CM CO
CM
! o> CO
5
o
f-
o
c
CM
CN
CO eo
1^ ■^ CM CO CO
O CD N- O Ol
in rr CO en o i^ p^
1 CM 1
c
CD
IJ f;
CD
■<J- CO T- 1- o
O O ^ CO ^
T T ■^ "^
If
a
03
-T a
S
CO
'S
in
en Ol
O to "- O) 03
CO h- h- CD 1-
O O PM "T en to N.
■«»
E
3
3
O
d cc
IT
■*
CO
rj en CO fo CO
en CO CO T- T-
,- .^ T- X-
*"
o
o
d T-
£3
E
3
3
E
o
CD
CM
(b xf
"d^ CO CO CM CN
CM CM P\i ■<-: T-
T^ T^ r-^ r^ r^ d a
d
z
z
T
t
in
OJ
o OD en o CSJ
in CD CN T- c:i
CO
en
1 CM h-
"c
en
O
CO CO
Tj- Tt O ■■- TT
o T- T a> rf
00 -a- CO CD S- CO CO
1 O) 1
3
in"
5
■^
C
CO
o
p o CO ■^ c:i
en CD CO CO CO
O -r- CO O
r-
cc
en
T- o
3
h-
t>
CO
O 00
p CM p CO CM
CN t- »- 1^ CO
cn en T- TT CO CD eo
rj
O
o
n
C31
in
CO CO T— 00 C(
CM r^ CM CN (0
d T-^ CO cn
m
CD
o
-* o
o
E
<
o
CO
oti in
1- ^ CO CO CO
cn cn CO 1-^ T-
d d ■>- -r^ ■■^ d o
d
T3
QJ
3
E
<
^
cr
fN
CN
CM CN CN t- 1-
CN CN CM T- T-
^
01
^
-■r
CN
o
c
CD
E
0)
o
■D
^
Sf
"c
ra
E
3
"55
"D
o
1
CD
o
1-
«
'o
c
o
E
in
o
CO
CD
1- m in r<j CO
tn CO o CO in
CN CO f^ f
f^
in
r--
! CM fO
CO
CM
h-
CM
CO CD
h- ■»- CM CO CO
o to ^- o en
in -fa- CO Ol o t^ CM
i C4 1
£
tT
p
in
If
to
CNI ■r- en in o
CO h-; CO en a
p CO p r-
CO
en
CD
^ M
S
CD
^
r-
ir
CO CO
o eo ■<- cn CO
03 r- r^ CO ^
O O CM -^ CO CO N-
-*
JD
o
r
c
h-
c>
a
CO h- CD Tt 1/
en CD iri oi 00
cb CO to h-
cc
eo
CO
ri o
X3
E
3
O
<D
C\
cb -^r
■^ CO CO CM CM
CM CM CM T^ 1-
T^ T-: T-^ 1-^ T-' d o
d
£
•^
fN
CSJ
O
■<i-
CN
3
3
Z
Z
CO
a)
c\
o
CD
in -rr CN CO oi
CO en ■>- CO CO
en Ol Tt en
c
CN
r»-
; 00 ^
_
CO
in
03
to 1-
■>- TT en cn ^
co ■^ T~ -^r (0
cn r^ o) PM in T- CO
j CO o
3
en
^
CD
CO
r^
r^ h- --a- -^ in
CM CN in en CD
C31 r- in CO
cr
in
t (0
in
o
o
eo
CM CO
r^ '3- CD CM en
CO o cn CO ^
■T T- r^ in "^ CO to
r- O
o
O
c
o
C^
CD
a
d CO CO CO en
1- r^ CO »- o
d CM CO en
cr
o
d o
<
o
in
d CM
CO cb in in -^T
IT in ^ CM CN
CO CO rv! lb r^ CO CM
T^ •»
Ul
CD
f
1
^
en
r^
CO
in
CD Tf CO -"a- CO
CD '* ^ CO CO
CM en 1- in
CN
CN
T- M
^
1^
rr
CN ■>-
o
J3
CU
c
ra
c
o
E
CD
1
"c5
oj
-^
CD
o
O
u
2
1
C
CD
o
(fl
CN
r-
CO
-*
03
OD Tf CJ) CO CM
O ■^ CN CM C:i
CD CN en r*-
^
O
1 CO CO
1-
o
t/)
a
oo
in
CD Ol
oo h- o in CM
n en r^ r^ 1-
in in CD en CO in ^
; m CO
T3
E
r-
m
1^
•^
o
CO OJ T CO o
CO CD O CD CO
Ol CO <- in
c
CC
t
£
^
a
en
c
^ ^
O p p CN ■<-
p ,- ,- en cr
en CO r^ en c^ CD 03
« tp
3
o
(0
n
CSJ
ra
1^
(D (b ei) CO h-
CO d CO oi -^
CO CO CM ■<T
r\
CC
IT
f^ O
JZt
E
3
a
CD
CO
TT CO
eb iri Tf ■IJ-* TT
CO -"T TT CN r-
t^ T^ T-; T-^ -r^ d o
d oi
1
CD
CD
CO
(0
CO CM r«j CN CM
CM ■^ CO T- C\
cr
CN
3
3
T3
Z
z
CD
3
g
t3
=3
c
(C
<ji
O
C31
1^ rr lO T- CD
CO 03 en CO ^
CO I^ "* '-
r^
'J
t o o
"c
m
C
-* Ol
en ■* to Tj- h-
r^encD'.-cn r^copuintoPMP'j
] eo o
o
3
en
a
o
c:i
CO o m "^r n
TT O CM Ol CO
in r-- -q- -^
cr
s
C\
CM U
3
CO
p
er
r-- ■<?
■<j 1^ CM o en
en en en r^ CN
Ol en ■•- Tf m to to
CM o
C
o
Ol
in
CO
r^ h-^ CD CD CD
lb CD id CO to
CM CM en CO
C
▼^ •«»
o
E
a
c
in
i-^ in
tT CO CO ci CN
CM csi pg T-' T-
d d ■r^ T^ T^ d o
d -*
c
■»
CM
c
o
ro
<
'~'
^
^
<
o
1
2
X)
3
3
CU
■D
XJ
O
o
E
T3
<
■D
3
O
o
in
a
(\
in
c\
en
CO U-> O O CO
CM Ol to CM ■;
Tf CO -^ O CO
CM in in CD
cc
s
C
1 tn CM
~
JO
"o
(rt
cc
o-
Ol --
S?3SS
r^coojenen inTrtnoior^CN
: p^ CO
£
o
(C
in
t^
CO
CD
CM CO ID Tj; CO
■<j; ■<*■ p 00
cc
OC
ID C
C
CM
5
cr
C"
o -w
CDCDI^in'r^ OOCM-CCOCON
■* (D
1
J5
_o
J3
3
o
o
CO
CD
in
ij
^ CO CO CO c
CO en CO (M 1-
c
c
d Ol
E
3
o
■t
cc
tb Tj
tn cn CM CM p^
CM CM P*i T^ "-
^ T- ■^ ■^ ■.- o c
d oi
B
E
■^
3
^
"to
T3
z
Z
o
1-
0)
=5
C
1
J
c
m
^
CD
^
CN
CM ■«- O •* CO
O C71 CO O h-
CN ■<- CO in
cr
CN
f\
I in n
c
CD
a
CD
CM tC
cn en CO m tc
T-ocn^cn ^ot^-r-cncMcc
1 Ol CO
c
3
m
(C
o
C£
CN CD <- m CO
Tf en Ol in cji
en CD t-; t
c\
a-
IT
<D Ol
E
3
^
■f
o ir
CM m -^ CM -^
ppoh-h- ppppr-_po
TT in
.1
o
C
o
^
cc
C
IT) If) CO OM Cs
CM ■«-^ T-; N.' CD
^ rr tt CO
^
T^ <C
o
3
cr
tb CM
CM CO cn t-^ ■r-
obebdi^co ^1-^^iricocM
T^ d
E
CNI
3
E
c^
en to
en CD in in IT
in CO -^ ■- ^
■V
O
■o
3
<
E
<
3
■a
■o
1
W
E
ro
o
sz
ro
c
6
c
i2
o
W
in
CD
■^
in
CO in h- rr r^
Ol o T- rr TT
•3- CM O CO
cr
t^
1 T- 00
c
<
o
W
(C
CO
CM CO
Ol o eo in in
T-TToii-tM tor^-i-coincoo
1 (O CM
"0
E
E
3
o
o
O
Ol
00
CD
■V CD r- Tf CM
(b lo IT) to m
CO -^ Tf p in
iri iri iri CO c\
p CO p o
1-^ -^ T- CN
oc
c
CC
c
9 -^
E
E
3
O
cr
o
c
p h-
to CD in in ^
en d r^ cci (c
■^ r- r- in n 'jpsjcDtncoootc
pvJcMi^cncn PM-r^pjtncoT-^T-
f- O
^ tb
■»
cr
h- CO
CO CO in tn IT
CO CO CM 1-
CO
E
3
!1
3
s:
E
1
z
Z
c
a
Ol
in
CNI
en
(O Ol CM Ol Ol
CM en in 1- ^
t- T- CM CO
ir
r-
1 T- M
c
^
00
ir
CO cc
eo CO CM -"a- n
cooco-^co coTi-f-coenoi
1 00 CO
3
CD
f
■<*■
CO
N- CM -"t CJ) h-
CO in CO CO c^
o o in r
•<:
c^
cr
-<T OI
3
en
CN
ir
CI
CO CM
IN in 1-; Ol CO
cococoeocM pcn^'jcoinir
oj in
O
^
cc
f"
Ol
CD
Tt CO '-^ cri a
Cvj CO CO CO Tf
^ CM Tf O
cc
0"
■^ C
o
E
o
a
c:
IT
r^ IT
■<l en en CM PM
p^jcMCN^T-: dd'i-^T-T^dc:
d pi
E
■^
f^
CN
CN
CM CM CM t- CM
CM CM CM T- T-
-.- ,- X- CN
""^
r-
CN
u?
<
<
o
o
C3)
5
E
o
C
3
CO
X
^
-a
CD
c
E
CD
T3
"o
"o
CD
00
IT
o
r
S
CO ■^ f^ t^ in
(O en CO ■^ cc
CO CO ■* CD ■>*
o m tn CN
CM (o cr
1 to in
tD
IT
O h-
32g;;!i
r- 03 CM en er
in "* en en o r- p^
{ CM to
£
S"
(C
CN
in in CF) in CN
Ol CO in *-
CO oc
oc
00 h-
E
oo
T
cc
CN
<- 'T
tD CD r^ in »-
O O CM TT cn CD h-
TT p
E
3
P5
o
c
d CJ CC) CD h-
iri CO 1^ d Ol
1^ r^ d en
cc
■^
Tt
m T-
J3
E
3
o
a
e^
03
(D "*
ri en Psi CM pM
psi pg p^ T- ^
,-,-,- ^ ^' d o
d cm'
't
CN
CM (M 1- 1- '-
■^
3
C
3
£
z
z
c
a
O
c:
c
c
d o o e3
^ CD
c
C3
c:
^ O O O C3
E
o
o
c
o
o
o
O
o
o
CU
o
c
o
° o g g
8 8S.S
CM in ■^ "^
c
c:
s
C
c
g
c
8
^
3
E
C
o
c:
c:
o
c
o
o
o
o
cz
c
_ : o ° ° ° o
?^ i^ o o o o o
ligssss
H H CJ »- p^j in 1-
CN to T-" ^ ^'^ to ta
n
CD
c
o
o
o o o o o
o o o o o
O
X3
o o
o o o o o
o
o o o c
«
o
If
C3
p p p p o
iri d m" d m
O O O O Q
d in d in o
(N
tfl
tfl
9^ « -^
«
o o
in o
o o o o o
iri d" iri d in
o
o
o o
iri C3
is-
iri o
O
a
CN
CN CO CO ^ ■<:
in in CD [^ <-
t» w w ^
0^
■a -o -o 5=
c c c -^
a
■c
c
c
3
■c
£ o 1
o « :
o
O
T- CM
CM CO CO ^3- Tj
in in CO r- 1-
to yj w Qj Qj g
Islllll
J- J- C 3 3 3 3
E=J
O « 3
CO
1
J
tfl
a
a
t« «J fe9 69 €fl
Q
t/* W te W (fl
CO
s
"f
^
yi
C^ tfl to «» «
tft W W W «3
Q
CD
T)
■□
■D n XJ X) TD
■a TJ T3 -a -c
III
c
■D T3
T) X) XJ XJ XI
XI -D XJ TD XI
O =
e3 2 m
8«g
■a
c
c
c c c c c
c c c c c
3 3 3 O
XI
C C
C C C C C
C C C C C
3 3 3 O O O O
IT
c
in
3
3
3 3 3 3 3
O O O O O
3 3 3 3 3
o o o o o
o o o S
o o o '-'
c
u
in
c
3 3
O O
3 3 3 3 3
O C3 O O C
3 3 3 3 3
o o o o o
gggssss
o
O O O O O
o o o o o
o o o o
o
o
o o
o o o o o
o o o o o o o
:
o
p p p p o
o o p p o
d d d §
o o o °
o
o
o o
S p p p C
o o o o o
ggggSgg
1
o
c
in
d in d^ in* a
iri d" iri eD m
o
d^ 5 fl
"D
o
d in
d" iri d in o
in d in d m
dJa n
c
in
CM CN CO CO "^
w w tfi vi m
"tj- in in CD r-
CM
ir
«ll
in
CM CM CO to ^
(e 69- «!<» e» M
^ ID in CD t^
■>- CM in T- 1- CM If
—
^
w
M
M
09 M €/} M M
m m vi tfi
M
tn
69
D
tfl
tA tfl
^ffi (A fA ffi
tA tl? M W «<} «» bO
<
H
Z
<
z|
i i
84
Individual Returns 2003
Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status
(All figures are estimates based on samples-money amounts are in ttiousands of dollars)
All
returns
Number of
returns
Joint returns of
married persons
Number of
retums
Separate retums of
mamed persons
Number of
retums
(1)
(2)
(3)
(4)
(5)
Adjusted gross income less deficit
Salaries and wages
Taxable interest
Tax-exempt interest
Ordinary dividends
Qualified dividends
State income tax refunds
Alimony received
Business or profession:
Net income
Net loss
Sales of capital assets:
Net gain in AGI
Net loss in AGI
Sales of property ottier tfian capital assets
Taxable IRA distributions
Taxable pensions and annuities
Rent and royalty:
Net income
Net loss
Farm rental income less loss
Partnerstiip and S Corporation net income less loss
Estate and trust net income less loss
Farm net income less loss
Unemployment compensation
Taxable social security benefits
Other income less loss
Total statutory adjustments
IRA payments
Student loan interest deduction
Educator expenses deduction ,
Tuition and fees deduction ,
Payments to a Keogti plan
Deduction for self-employment tax
Self-employed healtti insurance deduction
Moving expenses adjustment
Medical savings account deduction
Certain business expenses of reservist, performing artists, etc....
Total itemized deductions
Medical and dental expenses deduction
Taxes paid deduction
Interest paid deduction.
Contributions deduction
Casualty or ttleft loss deduction
Total miscellaneous deductions
Taxable income
Altemative minimum tax ,
Total tax credits
Child care credit
Credit for the elderly or disabled
Child tax credit
Education credit
Retirement savings contribution credit
Foreign tax credit
Earned income credit used to offset income
tax before credits
Minimum tax credit
General business credit
Empowerment zone and renewal community employment credit.
Nonconventlonal source fuel credit
New York liberty zone credit
Income lax after credits ,
Total income tax ,
Total tax liability
Total tax payments ,
Income tax withheld-
Estimated tax payments
Overpayment refunded
Tax due at time of filing
Footnotes at end of table.
43,949.591
38.137.291
30.608.575
2.993.754
17.324.175
13.123.186
21.839.428
231.860
6.326.927
2.740.512
5.754.742
7.819.713
1.047.243
3.716.656
9.534.629
3.116.305
3.224.685
243.074
4.839.302
342.324
662.324
3.341,012
5.310.416
2.992.909
14.505.736
1,789.271
3.023.806
2.097.528
1.943.854
1.006.229
6,974,438
2,391,991
497,134
43,928
•5,310
43,949,591
8,678,320
43,061,888
36.211,578
38,626,902
89,781
12,494,621
40.831.623
2.255.200
17.740.502
3.546.651
14.605
11.888.779
2.930.192
1.259.443
2.873.765
220,861
227,768
195.105
17.228
4,457
2.648
38.696.168
38.696.170
39.702.493
42.331.166
39.930.291
6.470.859
32.595.381
8.660.660
4.103.653.368
2.929.243,809
81.205,251
44.442.758
89.676.475
65.865.946
21.799.455
4.757,448
181.871,155
20.552,608
267,268,527
18,144,487
681 ,855
54,494,870
186,971,581
49,526,208
29,324.803
1.400.257
261.153.751
11.122.920
-5.891.505
16.998.453
56.164.184
17.200.855
61.619.185
5.652.885
2.014,292
530.324
3.810.009
16.199.379
13.010.290
11.729.322
1.576.635
93,576
•22,583
901,864,834
56,007,076
310,896,704
340,319,125
145,702,137
1,604.516
76,282,323
2,921,547,560
9,005,955
22,441,609
1,783,393
3,047
11,952,308
2,533,470
214,760
3,932,347
64,328
785.548
518.732
64.328
17.110
55.112
577.699.966
577.707.176
605,882.966
691.770.624
498.976.331
156,152.537
110.234.312
52.167.597
26.361,452
23.911.648
20.197.217
1.876,244
11,655,895
8,858,577
14,254.610
11.891
4.780.070
1.959.826
3.878.974
5.239.840
791.209
2.378.212
5.914.114
2.199.819
2.273.095
159.066
3.664.686
171.741
552.744
2.311.722
3.378.236
2.180.116
10.549.562
1.275.855
2.257.082
1.589.165
1.488.324
789.266
5.345.212
1.703.200
308.024
32.712
■1.054
26.361.452
4.575.003
26.146.326
23.757.552
24.293.759
39.952
6.650.249
24.914.632
1.734.501
13.410.024
2.850.282
•2,002
9,692.403
2.178.770
801.904
1 .967.830
26.999
170.599
144.177
13.186
3.399
2,261
23,673,029
23,673,029
24.320.482
25.723.257
24,665.708
4,174.592
19,104,362
5,714,211
3,077.737.246
2.208.071.346
54.954.560
28.304,261
58,864.077
43.415.902
16,016,469
181,336
142.194,047
15,208,910
204,772,431
12,274,149
675,897
38,294,532
126,802,550
36,969,619
21,177,304
755.855
215.861.132
5.596.448
-4.943.686
1 1 .639.905
40.546.003
12.395.110
46.669.781
4.447.084
1.572.060
412.702
2.993.230
12.836.517
10.294.086
9.497.824
1.093.616
77.763
•2.853
630.665.399
27.796.349
229.615.321
246.949.442
107.330.409
1.000.091
42.371.386
2.221.843,847
7,020.025
18.180,179
1,399,364
•184
10,256,372
1,960,275
154,371
2,842,043
4,370
659,705
408.998
48.414
16,690
47,456
443,084,284
443,086,047
464.950.570
520.949.785
372.201,164
120.175,650
73,331.249
39.486,459
882,137
521,264
40,326
262,331
205,034
446,032
•2,880
97,302
54.601
90.139
124.783
13.470
44.029
160.516
40.396
31.478
1.999
86.396
5.802
8.158
56.769
82.199
40.170
201.085
19.740
40.896
8.988
112.066
26.962
12.914
•11
1.029.303
171.280
996.389
708.122
791.059
968
289.915
979.006
86.335
245.484
23,265
•1,990
163,447
17,470
48,105
6,069
3,305
90
•25
24
941,827
941,829
961,558
984,618
914.235
117.546
659.060
324.394
Basic Tables 2003
85
Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and
Tax Items, by Marital Status-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Item
Returns of heads
of households
Number of
returns
Returns of
surviving spouses
Number of
returns
Returns of
single persons
Number of
returns
(7)
(8)
(9)
(10)
(11)
(12)
Adjusted gross income less deficit..
Salaries and wages..
Taxable interest
Tax-exempt interest
Ordinary dividends
Qualified dividends
State income tax refunds
Alimony received
Business or profession:
Net income
Net loss
Sales of capital assets:
Net gain in AGI
Net loss in AGI
Sales of property other than capital assets
Taxable IRA distributions
Taxable pensions and annuities
Rent and royalty:
Net income
Net loss
Farm rental income less loss
Partnership and S Corporafion net income less loss
Estate and trust net Income less loss..,.
Farm net income less loss
Unemployment compensation
Taxable social security benefits
Other income less loss
Total statutory adjustments
IRA payments
Student loan Interest deduction
Educator expenses deduction
Tuition and fees deduction
Payments to a Keogh plan
Deduction for self-employment tax
Self-employed health insurance deduction
f^oving expenses adjustment
f^edical savings account deduction
Certain business expenses of reservist, performing artists, etc
Total itemized deductions
Medical and dental expenses deduction
Taxes paid deduction
Interest paid deduction
Contributions deduction
Casualty or theft loss deduction
Total miscellaneous deductions
Taxable Income
Alternative minimum tax
Total tax credits
Child care credit
Credit for the elderiy or disabled
Child tax credit
Education credit
Retirement savings contribution credit ,
Foreign tax credit
Earned income credit used to offset income
tax before credits
Minimum tax credit
General business credit
Empowerment zone and renewal community employment credit..
Nonconventional source fuel credit....
New York liberty zone credit
Income tax after credits
Total income tax
Total tax liability
Total tax payments
Income tax withheld
Estimated tax payments
Overpayment refunded
Tax due at time of filing
3.984,708
3.730,814
1,801,529
76,835
765,560
498,566
1,849,642
92,515
355,641
214,247
213,000
316.166
30,201
137.556
513,425
113,529
219,014
4,020
152,863
8,904
16,359
260,903
114,417
158,356
1,025,174
116,237
238,816
150,679
209,482
28,837
347,664
119,562
28.078
•1,187
•4,047
3,984,708
784,397
3,901,908
3,367,581
3,406,457
12,826
1,497,691
3,633,086
172,239
2,373,739
638,036
1 ,840,032
315,575
258,255
71,524
167,442
7,412
1,258
1,172
•12
•252
2,931,226
2,931,226
3,000.674
3,844,266
3,734,808
197,027
3,537.936
384,766
216,136.370
181.955,623
1.912.311
595,738
1,983,214
1.248.463
1.478.393
1,936,518
8,111,161
1,580,417
5,247,653
704,798
-13,638
1,806,621
6,775,253
1,326,689
2,173,866
57,752
6,959,015
489,042
-117.722
1 ,435,076
918,009
690,943
3,332,270
240,127
135,940
34,805
420,900
538,363
536,381
484,312
74,004
•2,779
•19,578
63,175,015
2,631,545
17,715,208
27,407,723
7,908,204
65,460
7,984,520
127,201,985
441,161
2,244,033
355,404
1.401.525
229,888
33,747
96.594
56,535
8,678
6.409
1.724
•15
•2,992
20,348.082
20.348,082
21.522,648
31.006.443
26,419,212
3,668,494
1 1 ,903,926
1,696,184
31,873
27,186
26,662
1,713
16,373
15,340
17,449
•221
•981
5,646
11,084
520
•12
9,360
2,369
1,623
•10
2,832
67
•444
•952
10,817
3,375
9,911
•978
•2,023
•3,021
•208
1,518
617
31,873
8,922
31,471
29,125
31,831
8,157
25,271
1,397
17,271
5,900
13,854
•2,806
924
•1,990
•43
•273
•42
22,047
22,047
24,647
29,683
28,970
2,672
28,373
2,226
2,188,655
1 ,272,474
98.444
35,188
96,537
55,037
17,078
•50,557
•1,147
72,442
31,272
-130
•525
193,761
9,777
9,011
•435
126,809
54,940
•-16,737
•1,695
54,166
211,974
17,872
•3,422
•427
•278
•5,856
2,343
5,540
695,327
40,479
209,775
323,297
75,729
61,765
1,272,700
6,911
20,452
1,269
13,423
•1,237
•346
•69
•372
•2,493
244,400
244,400
250,545
382,870
247,792
95,686
129,669
11,003
12,542,255
9,585,507
8,061,903
998,636
4,624,017
3,545,669
5,271,695
124,574
1,093,692
510,857
1,566,983
2,127,840
211,842
1,156,846
2,937.215
760,192
699,476
77,979
932,526
155,810
84,619
710,666
1 ,724,747
610,892
2,720,003
376,461
525,885
313,768
246,049
178,929
1,167.977
541,650
148,118
10.018
•209
12,542.255
3.138,718
11,985,795
8,349.198
10,103,795
36,036
4,048,610
11,279,628
260,728
1,693,983
29,168
•10,614
179,043
433,041
181,815
785,402
24,430
43,645
46,092
2,739
1,021
112
11,128,038
11,128,038
11,395,133
11,749,343
10,586,570
1,979,022
9,265,650
2.235.062
734.486.955
492.785.010
22,093,624
14,368,905
26,488,075
19,591,581
3,922.416
2,563,312
28,069,168
3,330,487
47,868,903
4,989,433
18.930
13,886,828
49,830,740
10,384,374
5,635,527
558,737
32,526,006
4,524,833
-694,894
3,616,477
13,853,397
3,580,128
10,531,861
915.596
305,864
73,286
395,879
2,627.505
1.960,376
1.613.386
370.944
12,995
•151
191,639,919
24,817,804
58,037,209
59,922,487
27,575,913
409,727
24,076,480
517,404.343
1,269,874
1,589,811
13,869
•2,413
149,242
342,070
24,131
795,277
3,077
103,849
91,486
10,996
30
4,442
102,404,495
102,404,495
107,054.718
126,273,648
92,394,821
28,206,151
23,321,483
9,538,354
* Estimate should be used with caution due to the small number of sample retums on which it is based.
NOTE: Detail may not add to totals because of rounding.
I
86
Individual Returns 2003
Table 2.3--AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Size of adjusted gross income
Size of adjusted gross income
All returns, total
Under $5.000
$5,000 under $10.000
$10,000 under $15.000
$15,000 under $20.000
$20,000 under $25,000
$25,000 under $30.000
$30,000 under $35.000
$35,000 under $40.000
$40,000 under $45.000
$45,000 under $50.000
$50,000 under $55.000
$55,000 under $60.000
$60,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1.000.000
$1,000,000 under $1.500.000,,
$1,500,000 under $2.000.000,,
$2,000,000 under $5.000.000..
$5,000,000 under $10,000,000.
$10,000,000 or more
Taxable returns, total
Nontaxable returns, total
All returns, total
Under $5,000
$5,000 under $10.000
$10,000 under $15.000
$1 5.000 under $20.000
$20,000 under $25.000
$25,000 under $30.000
$30,000 under $35.000
$35,000 under $40.000
$40,000 under $45.000
$45,000 under $50.000
$50,000 under $55.000
$55,000 under $60.000
$60,000 under $75.000
$75,000 under $100.000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1 .000.000
$1,000,000 under $1.500.000...
$1 ,500,000 under $2.000.000..
$2,000,000 under $5.000.000..
$5,000,000 under $10,000,000
$10,000,000 or more
Taxable returns, total
Nontaxable returns, total
Footnotes at end of table.
Number of
returns
(1)
130,423,626
13,511,468
12.503.409
12.002.004
11.293.967
9.831.151
8.541.753
7.461.613
6.495.645
5.624.182
4.828.263
4.244.434
3.949.574
9.178.485
9.542.599
8.878.643
1.999.016
356.140
81.695
34.017
48.278
11.168
6.126
88,921,904
41,501,722
Number of
exemptions
(2)
261,126,373
12.213.942
16.174.264
20.250.127
20.924.973
19.028.170
17.345.037
15.025.765
13.536.365
12.470.300
11.093.874
9.823.673
9.589.664
23.750.594
26.697.920
25.723.994
5.909.596
1,046.811
235,774
99,071
138.499
31.634
17.308
171,517,325
89,609,048
Number of
exemptions
for
taxpayers
(3)
172,284,599
8.922.562
11.330.116
13.301.941
13.625.872
12.291.990
11.105.572
9.978.671
8.968.518
8.190.279
7.296.382
6.617.776
6.366.780
15.735.773
17.330.748
16.514.467
3.716.133
558.949
149,606
62,776
88.398
20.260
11.032
124,104,554
48,180,045
Exemptions for dependents
Total
Number of
returns
(4)
48,944,202
1,881,076
3.074.849
4.020.951
4.203.822
3.828.418
3.404.121
2.805,400
2.425.642
2.252.583
2.072.773
1.800.555
1.759,341
4.324.851
4.927.021
4,803.153
1 .088.904
182.668
39.756
16.496
22.939
5.122
2.773
27,437,147
21,507,055
Number of
exemptions
(5)
88,841,774
3.291,380
4.844.148
6.948.185
7.299.102
6.736,180
6.239.465
5.047.114
4.567.848
4.280.021
3.797.492
3.205.897
3.222.883
8.014.621
9.367.172
9.209.527
2.193.462
386.862
86.168
36.295
50.101
11.375
6.276
47.412,771
41,429,003
Adjusted gross
income less deficit
(6)
2,912,175,070
-22.638.893
23.303.690
50.038.647
73.425.306
85.813.008
93.474.965
91.053.423
90.912.513
95.707.231
98.292.942
94.568,918
101,139,942
290,510.759
425.157.974
635.050.145
312.522.426
123.524.486
48.170.361
28.313.392
67.258.470
34.684.325
71.691,040
2.532,673,892
379,501,178
Total income tax
Number of returns
(7)
27,437,147
1,342
55
77.525
314.133
435.421
1.154.424
1.545.203
1.702.141
1.789.113
1.806.412
1.668.814
1.680.188
4.219.626
4.880.544
4.794.660
1.088.016
182.517
39.728
16.480
22.922
5.119
2.767
27,437,147
(8)
322.831,218
24.678
343
13.585
118.649
286.456
1.029.673
1.857.778
2.617.355
3.428.114
4.275.011
4.856.210
5.749,345
19.321.721
35.783.640
82.093.306
65.387.609
31.783,480
12.963.131
7.685.695
18.084.915
9.153.533
16.316.994
322,831,218
Exemptions for dependents— continued
Exemptions for children at home
Number
of
returns
(9)
44,895,002
1.708,282
2,762.223
3.552.750
3.627.974
3.353.672
3.036.763
2.543.452
2.181.522
2.051.795
1.944.607
1.677.943
1.664.287
4.101.032
4.736,105
4,626.437
1.061.579
179.128
38.937
16.202
22.561
5.027
2.726
25,065,503
19,829,499
Number
of
exemptions
(10)
79,676,168
2.915,333
4,251,564
6,027.215
6.157.961
5.637.025
5.429.550
4.400.996
3.918.429
3.745.925
3.478.301
2.921.898
2.977.031
7.493.023
8.871.311
8.767.840
2.117.999
376.457
84.082
35.616
49.274
11.183
6.156
42,786,899
36,889,269
Adjusted
gross income
(11)
2,760,136.328
-22.316.701
20,937.403
44.210.519
63.399.632
75.160.383
83.406.555
82.530.024
81.763.832
87.141.641
92.214.103
88.149.027
95.674.135
275.724.841
408.685.003
611.575.169
304.979.723
121.205.070
47.185.695
27.607.150
66.158.174
34.248.007
70.296.944
2.404.513,329
355,623,000
Total income tax
Number of
returns
(12)
25,065,503
1,304
48
33.973
104.988
210.097
894.851
1,314.093
1.468.107
1.595.434
1.679.179
1.547.300
1.585.509
3.996.745
4.690,815
4,617,960
1.060.727
178.991
38.909
16.186
22,544
5,024
2,720
25,065,503
(13)
309,331,385
24.413
317
8.384
38.711
111.842
701.178
1.480.592
2.118.680
2.852.954
3.848.830
4.342.435
5.298.034
17.878.240
33,944.963
78,632.273
63.805.984
31.209.347
12.701.742
7.552.281
17.789.451
8.982.495
16.008.240
309,331.385
Exemptions for children away from home
Number
of
returns
(14)
737,774
15.240
15.076
15,775
48.565
52.917
66.580
57.695
42.400
61.969
41.084
29.049
25.874
80.477
66.607
95.245
19.926
2.174
548
214
264
57
39
573,179
164,595
Number
of
exemptions
(15)
947,042
22.598
20.010
19,921
64.393
60.124
89.280
73.885
57.123
80.912
56.356
43.594
32,942
93,618
81,910
120,843
24.816
2.981
888
332
371
83
64
714,975
232,067
Adjusted
gross income
less deficit
(16)
49,135,841
-459,314
106,698
196.210
830.297
1.188.615
1.820.934
1.861.023
1.580.562
2.624.398
1.957.831
1.516.431
1.473.183
5.356.615
5.843.709
13.188.686
5.478.204
1.458.496
654.569
369.143
756,477
372,700
960,377
46.188,909
2,946,932
Total income tax
Number of
returns
(17)
573,179
37
11.888
26.126
42.785
44.945
35.986
53.972
39.057
27.855
25.862
80.128
66.443
94.889
19.914
2.173
548
214
264
57
39
573,179
(18)
6,174,126
260
2,237
20.626
45.102
61.634
74.730
150.801
117.543
101.854
119.978
509.298
634.442
1,984.019
1.157.960
388.733
176.523
112.356
200.973
98.420
216.637
6,174,126
Basic Tables 2003
87
Table 2.3--AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross
Income-Continued
;AII figures are estimates based on samples-money amounts are in thousands of dollars)
Size of adjusted gross income
Exemptions for dependents-continued
Exemptions for parents
Exemptions for other dependents
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
retums
Amount
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
2,420,207
45,884
95,355
158,414
239,071
254,246
213,378
165,143
182,169
186,030
106,415
97,233
85,052
196,133
170.233
187.671
32,520
3,892
674
276
308
72
40
1.641,687
778,521
2,821,351
56,211
102,296
185,201
275,997
301,243
243.026
189.035
215,967
217,447
113,145
112,546
103,282
235,854
205,486
220,621
37,960
4,408
881
289
330
81
45
1,899,016
922,335
121,133,400
-593,023
756,309
2,012,445
4,200,292
5,686,563
5,867,043
5,373,156
6,796,516
7,923,537
5,040,166
5,114,538
4,886,064
13,156,857
14,701,062
24,851,142
9,085,693
2.520,400
803,972
474,462
888,749
483,544
1,103,915
105,346,364
15,787,036
1,641,687
8
6
23,817
98,026
114,695
141,526
130,648
140,334
149,618
96,211
90,767
78,363
184,599
167,788
187,543
32,480
3,888
674
276
308
72
40
1,641,687
10,809,240
55
25
2,505
35,136
87.150
166.859
186,220
267,894
353,594
238,598
313,621
300,990
984,910
1,287,851
3,125.197
1,854,943
620,929
220,286
120,998
236,729
123.027
281,725
10,809,240
3,876,971
220.509
348.497
518.686
590.349
520.080
332.955
276.729
248.218
149.243
114.339
93.069
78.573
142.374
154.878
77.913
9.326
798
228
58
116
25
9
1.533,590
2,343,381
5,397,213
297,238
470,278
715,848
800,751
737,788
477,609
383,198
376,329
235,738
149,690
127,860
109,630
192,325
208,466
100,223
12,687
1,016
317
58
125
29
11
2,011,882
3,385,331
116,575,058
152,360
2,664,354
6,469,729
10,335,865
11,661.851
9,128,412
8,956,473
9,294,863
6,336,938
5,399,956
4,879,309
4,499,480
9,443,828
13,056,678
9,984,364
2,581,847
538,791
284,719
97,191
367,659
175,159
265,232
77,103,603
39,471,454
1,533,590
19,735
107.191
120.288
164.506
163.623
193.402
121.265
102.995
88.011
76.209
136.408
151.503
77.910
9.313
796
228
58
116
25
9
1,533,590
6,011,258
Under $5,000
$5 000 under $10 000 . . .
$10,000 under $15.000
$15,000 under $20.000
2,696
$20 000 under $25.000
$25 000 under $30 000
165,788
228,732
$30,000 under $35.000
$35 000 under $40.000
$40 000 under $45 000
254,997
269,965
$45 000 under $50 000
$50,000 under $55.000
$55,000 under $60.000
$60 000 under $75.000
681 842
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500 000
522 963
$500,000 under $1 ,000,000
$1 000,000 under $1 ,500,000
$1 500 000 under $2 000 000
18 080
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
43,767
53 737
Taxable returns, total
6,011,258
Nontaxable returns, total
NOTE: Detail may not add to totals t
lecause of round
ng-
88
Individual Returns 2003
Table 2.4-AII Returns: Exemptions by Type and Number of Exemptions, by IVIarital Status
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Number
of
returns
Number
of
exemptions
Number of
exemptions
for taxpayers
Exemptions for dependents
Total
Marital status
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
130,423,626
51,510,779
2,320,275
2,283,190
37,086
19,506,611
83,179
57,002,781
261.126.373
157.775.713
3.180.423
3.072.779
107.644
49.332.928
221.087
50.616.222
172,284,599
102.995.711
2.345.986
2.272.163
73.823
19.506.611
83.179
47.353.111
48,944.202
27.766,122
556,863
538,980
17,884
18,264,098
83,179
2,273,939
88,841.774
54.760.002
834.437
800.615
33.822
29.826.317
137.908
3.263,110
2.912,175,070
2,331,612,546
25,672,518
24,817,199
855,319
492,418,982
3,408,431
59,062,593
27,437,147
19,996,436
394,510
384,472
10,038
6,126,896
42,666
876,639
322,831,218
Joint returns of married persons
Separate returns of married
287,590,385
3,167.350
Spouse filing
3.082.461
84.889
26.482.272
294.226
5,296.984
Exemptions for dependents-continued
Exemptions for children at home
Exemptions for children away from home
Marital status
Number
of
returns
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
retums
Amount
Number of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
44.895.002
26,977.288
502.292
485.361
16.931
15.941,065
81,156
1,393,201
79,676,168
52,253,644
737,488
704,619
32,869
24,604,579
132,852
1,947,606
2,760,136,328
2,277,566,364
23,150,539
22,327,844
822,696
428,065,703
3,287,665
28,066,057
25,065,503
19,387,599
351,039
341,953
•9,086
4,971,805
40,643
314,417
309,331,385
281,663.902
2,865,847
2.782.336
•83.511
22.453,464
282.266
2.065,906
737,774
293.030
23.619
23.619
126.365
294.759
947,042
387,857
30,799
30,799
144,006
384,379
49.135.841
27.108.455
1.192,545
1,192,545
5,287,846
15,546,994
573,179
232,919
16,537
16,537
77,536
246,187
6,174,126
3,563,472
Separate returns of married
195,390
196.390
Spouse not filing
Returns of fieads of housefiold
433,796
Retums of single persons
1,980,468
Exemptions for dependents-continued
Exemptions for parents
Exemptions for other dependents
Marital status
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
retums
Number
of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
retums
Amount
Number of
retums
Amount
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
2,420,207
934,031
28,376
27,424
•952
1,301,516
•3,013
153,271
2,821,351
1,112,318
33,034
32,082
•952
1,483,670
•3,021
189,308
121,133,400
70,762,671
1,137,707
1,105,084
•32,624
44,328,043
•154,012
4,750,967
1,641,687
684.029
21,732
20,780
•952
837,213
•3,013
95,700
10,809,240
7,255,521
115,439
114,061
•1,377
3,001,259
•6,031
430,990
3.876,971
746.083
23.203
23,203
2,572,043
•2,030
533,613
5,397,213
1,026,182
33,115
33,115
3,594,062
•2.036
741.818
116,575,058
39,364,144
967,090
967,090
63,133,995
•117,685
12,992,144
1,533,590
431,854
19,223
19.223
827,503
•2,023
252,987
6,011,258
2,626,783
Separate returns of married
persons, total:
59,125
Spouse filing
59,125
Spouse not filing
2,387,804
•11,960
Retums of single persons
925,585
'Estimate should be used with caution because of the small number of returns on which it is based.
NOTE Detail may not add to totals because of rounding.
Basic Tables 2003
89
Table 2.5--Returns with Earned Income Credit, by Size of Adjusted Gross Income
(All figures are estimates based on samples-money amounts are in thousands of dollars)
All returns with earned income credit
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salaries
and wages
EIC self-employment
income
EIC earned
income ^
Total earned
income credit
Number of
returns
Amount
Number of
returns
Amount
Number of
retums
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(B)
(9)
(10)
Total
22,024,227
175,665
333,089
500,940
597,318
737,061
787,762
916,227
894,713
1,149,463
1,038,876
931,704
1,232,490
819,754
638,128
672,080
654,608
716,396
650,937
642,427
699,601
655,627
3,070,914
3,508,448
318,342,462
-4,477,957
187,812
768,695
1,493,729
2,593,980
3,554,349
5,049,156
5,837,382
8,645,237
8,831,484
8,832,232
12,949,049
9,389,314
7,971,525
9,087,425
9,493,697
11,099,900
10,741,313
11,220,057
12,938,084
12,795,774
68,757,800
100,582,424
19,813,872
91,299
231,988
422,719
513,289
610,865
669,905
769,966
780,768
941,578
893,926
816,507
1,034,335
712,331
578,972
609,269
594,085
663,210
613,018
604,991
661,644
630,540
2,945,575
3,423,091
283,900,483
890,366
272,562
700,375
1,352,775
2,089.301
2,882,530
4,044.149
4.706.264
6,313,536
6,904.224
6,965,285
9,704.666
7.248.552
6,636,005
7,508,961
7,862,722
9,596,384
9,466,674
10,079,205
11,488,021
11,638,292
62,840,744
92,708,891
4,733,314
123,449
115,668
110,122
124,074
174,823
202,176
223,372
203,418
377,771
274,690
226,311
347,945
214,981
123,122
146,029
151,246
108,409
104,702
105,165
114,641
98,891
476,319
586,092
28,204,259
182.872
140,310
185,495
231,761
584,940
678,201
878,729
1,005,887
2,094,241
1,589,637
1,355,626
2,559,470
1,634,531
978,287
1,118.027
1.212.080
940.242
877.290
772,813
1,021.815
697.188
3.704,557
3,760,259
22,024,227
175,665
333,089
500,940
597,318
737,061
787,762
916.227
894.713
1.149.463
1,038.876
931.704
1.232.490
819,754
638,128
672,080
654.608
716,396
650,937
642,427
699,601
655,627
3.070,914
3.508,448
312.138,408
1,073,238
412,872
885,870
1,584,535
2,674,241
3,560,732
4,922,878
5,712,151
8,407,777
8,493.861
8,352,485
12,264,137
8,883,083
7.614,292
8.626,987
9,074,801
10,536,626
10.343,964
10,852,018
12,509,835
12,337,573
66,545,301
96,469,150
22,024,227
175,665
333,089
500,940
597,318
737,061
787,762
916,227
894,713
1,149,463
1,038,876
931,704
1,232,490
819,754
638,128
672,080
654,608
716,396
650,937
642,427
699,601
655,627
3,070,914
3,508,448
38,657,067
No adjusted gross income
$1 under $1 000
159,212
67,726
$1 000 under $2 000
171,158
$2 000 under $3 000
328,270
$3 000 under $4 000
650,779
$4 000 under $5 000 .
791,247
$5 000 under $6 000
1,143,500
$6 000 under $7 000
1,202,956
$7,000 under $8,000
$8 000 under $9 000
1.880,471
1.751.846
$9 000 under $10 000
1.679.055
$10 000 under $11 000
2,828.698
$11,000 under $12,000
$12,000 under $13,000
2,311,855
2,122,390
$13,000 under $14,000
$14 000 under $15,000
2,203,124
2,069,722
$15 000 under $16 000
2,140,978
$16 000 under $17 000
1,846,960
$17 000 under $18 000
1,747,089
$18 000 under $19 000
1,750,965
$19,000 under $20,000
$20,000 under $25,000
$25,000 and over
1,551,022
5,529,037
2,829,006
All returns with earned income credit-continued
Size of adjusted
gross income
EIC usee
income tax t
to offset
efore credits
Total
t<
ncome
}X
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
retums
Amount
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
Total
3,606,251
"426,129
304,810
318,039
80,012
•8,915
47,501
47,532
53,391
45,538
46,551
72,081
99,490
781,294
1,274,968
926,381
"23,279
36,771
16,933
4,927
•2,352
5,518
10,643
13,191
12,733
19,437
28,799
25,730
330,932
395,134
1,418.787
10,534
209,598
297,243
64,044
•948
63,768
772,651
579,017
532
14,097
64,203
19,271
•461
19,875
460,574
4,401.160
98,436
56,672
98,823
109,439
163,421
182,947
217,463
191,847
378,702
260,943
190.820
319.638
201.724
130.295
145.381
154.923
111.329
114.483
106.845
127.867
86.537
464.383
488.244
3,718,355
46,694
14,253
22,709
29,649
62.155
79.534
116.484
111.557
293.510
181,429
165,922
361,711
238,837
159,234
187,389
214,957
158,214
146,278
118,391
160,322
105,079
468,123
275,922
19,162,460
120.306
286,654
438,201
527,211
638,229
689,902
827.116
819.153
1.079.250
931.447
688.184
904.239
734.840
634.294
664.794
645.071
700.055
623.321
617,521
671,195
632,730
2,826,136
2,462,601
34,012,332
112.517
53.472
148.449
298.621
488,625
711,713
1,027,017
1,091,399
1,585,868
1,548,233
1,476,362
2,450,054
2.068,091
1,960,804
2,010,216
1,844,122
1,969,572
1,687,949
1,609,261
1.561,843
1,420,213
4,729,982
2,157,949
No adjusted gross income
$1 under $1,000
$1,000 under $2,000
$2 000 under $3,000
$3 000 under $4,000
$4 000 under $5 000
$5 000 under $6 000 . . .
$6 000 under $7 000
$7 000 under $8 000
$8 000 under $9 000 . . .
$9 000 under $10 000
$10 000 under $11 000
$11 000 under $12 000
$12,000 under $13.000
$13,000 under $14.000
$14,000 under $15,000
$15 000 under $16 000
$16 000 under $17 000
$17 000 under $18,000
$18,000 under $19,000
$19 000 under $20 000
$20 000 under $25 000
$25,000 and over
Footnotes at end of table.
90
Individual Returns 2003
Table 2.5--Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
(All figures are estimates based on samples-money amounts are in ttiousands of dollars)
Returns witti no qualifying ctiildren
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salaries
and wages
EIC self-employment
income
EIC earned
income '
Total earned
income credit
Number of
returns
Amount
Number of
returns
Amount
Number of
retums
Amount
Number of
returns
Amount
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
Total
4,392,379
100,792
223,976
285,814
315,819
394,191
378,995
410,881
429,382
458.249
445.667
406.087
412.210
119.541
10.776
24,591,479
-1,805,593
116,415
438,909
793,416
1,386.483
1.716.045
2.258.653
2.802.390
3.443.343
3.790.584
3.843.819
4.331.966
1.344.739
130,309
3,609,417
42,640
134,076
224,236
250,163
303,652
297.713
334.911
372.212
416.478
381.015
356.271
381.168
105,163
•9,717
21,826,012
251,421
152,215
393,644
681,443
1 .027.964
1.334,257
1,799.116
2.275.974
3.007.642
3.018.231
3.149.011
3.615.152
1.024.906
•95.036
1,210,928
75,655
101,513
83,494
95,260
118,915
125,889
110,066
100,630
96,992
118.625
80.119
72,316
29,511
•1,945
3,664,951
82,637
89,395
107,810
166,484
384,838
380,760
370,730
419,354
305,785
641.219
329.401
330.445
148.159
•7,924
4,392,379
100,792
223,976
285,814
315,819
394,191
378,995
410,881
429,382
458,249
445,667
406,087
412,210
119.541
10.776
25,490,963
334,058
241,610
501,454
847,927
1,412,802
1,715,017
2,169.846
2.695.328
3.313.427
3.559.450
3.478.413
3.945,597
1,173,075
102.960
4,392,379
100.792
223.976
285.814
315,819
394,191
378.995
410.881
429.382
458.249
445.667
406.087
412.210
119.541
10.776
941,783
No adjusted gross income
$1 under $1,000
17.648
16,255
$1 000 under $2,000
36,249
$2 000 under $3 000
62,545
$3 000 under $4 000
102,105
$4 000 under $5 000
120,191
$5 000 under $6 000
144,168
$6 000 under $7 000
139,858
$7 000 under $8 000
126,037
$8 000 under $9,000
92,504
$9 000 under $10 000
54,253
$10 000 under $11,000
26,366
$11 000 under $12 000
3,500
$12,000 under $13,000
105
_
_
„
_
_
$19 000 under $20 000
_
$20 000 under $25 000
_
$25,000 and over
-
Returns with no qualifying children-continued
Size of adjusted
gross income
EIC usee
income tax t
to offset
efore credits
Total
ncome
X
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
retums
Amount
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
Total
1,086,232
"418,144
296,939
307,106
64,044
75,331
"23,019
35,582
16,172
558
581,419
•10,534
209,598
297,243
64,044
98,103
•532
14.097
64.203
19,271
955,840
56,044
46,645
71,153
78,636
111,347
105,768
107,892
89.931
91.024
105.058
38,850
34.243
18.190
•1,059
211,771
11,791
6,617
11,248
16,357
27.745
32,944
34.206
25.308
20.705
17.181
3,533
3,142
983
•10
2,980,871
49.072
179.226
223.107
245.718
295.359
282,472
321,770
356,714
388,414
341,763
163,631
86,599
37,307
•9,717
654,680
5.857
9.638
25.001
46,188
74,360
87,247
109,961
114,550
104,268
53,368
15,138
7,052
1,958
•95
No adjusted gross income
$2 000 under $3 000
$4 000 under $5 000
$5 000 under $6 000
$6 000 under $7 000
$7 000 under $8 000
$8 000 under $9 000
$9 000 under $10 000
$10 000 under $11 000
$11 000 under $12 000
$12,000 under $13.000
$13,000 under $14.000
$14,000 under $1 5.000
$1 5 000 under $16.000
$16,000 under $17.000
$17,000 under $18.000
$18,000 under $19.000
$19 000 under $20 000
$20,000 under $25.000
$25 000 and over
Footnotes at end of table
Basic Tables 2003
91
Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns with one qualifying child
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salaries
and v^ages
EIC self-employment
income
EIC earned
income '
Total earned
income credit
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
Total
8.269,067
35.206
58.491
116.567
157.038
223.651
233.346
295.109
270.942
472.878
322.724
249,674
322.978
327.743
270,718
321,913
321,583
363,627
322,967
302,003
337,61 1
305,551
1,485,224
1,151,523
126,402,037
-860,502
39.634
178.975
385.738
787.888
1.050.678
1.634,790
1,770,651
3,558,820
2,740.689
2.371.472
3.394.018
3.757.322
3,382.339
4,353,624
4,655,415
5,633,652
5,324,825
5,280,795
6,235,372
5,965,929
33,218,079
31,541,834
7,610,139
23,249
51.681
108.108
146.150
201.462
213.104
249.396
230,392
323,901
272,740
224,234
302,205
303,856
250,433
301,922
298,929
340,701
302,599
278,660
326,343
289,826
1,435,841
1,134,408
113,238,731
251,802
48,613
169,506
384,498
694,051
883,177
1,270,675
1,380,401
1,996,710
2,068,948
1,921,463
2,922,880
3,245,342
2,929,359
3,750,657
3,935,794
4,873,801
4,748,367
4,649,812
5,700,986
5,314,960
30,730,930
29,365,997
1,513,511
22,426
9,764
14,278
16,591
34,753
39,429
69,503
66,323
236.918
92.185
56.990
41.260
55.649
43.655
52.093
56.803
51.114
44.514
52.145
46.648
49.613
203.079
157.780
9,217,115
44,952
24,646
29,021
14,876
117,970
152,832
321,724
359,415
1,486,833
613,927
367,132
268,036
358,399
304,199
334,106
492,680
440,971
398,452
430,759
327,922
407,329
1,345.038
575,896
8,269,067
35,206
58,491
116,567
157,038
223,651
233,346
295,109
270,942
472,878
322.724
249,674
322,978
327,743
270,718
321,913
321,583
363,627
322,967
302,003
337,611
305.551
1.485.224
1.151.523
122,455,846
296,755
73,259
198.528
399.374
812.021
1.036.009
1.592.399
1.739.816
3.483.543
2.682.875
2.288.595
3.190.915
3.603.741
3.233.558
4.084.763
4.428.475
5.314.772
5.146.819
5.080.571
6.028.908
5.722.289
32.075.967
29.941.893
8,269,067
35,206
58,491
116,567
157,038
223,651
233,346
295,109
270,942
472,878
322,724
249,674
322,978
327,743
270.718
321,913
321,583
363,627
322,967
302,003
337,611
305,551
1,485,224
1,151,523
13,745,615
51 ,329
21 951
No adjusted gross income
$1 under $1 000
$1,000 under $2,000
66 050
$2,000 under $3 000
132 780
$3,000 under $4 000
$4,000 under $5 000
350 858
$5,000 under $6,000
$6,000 under $7,000
576,547
1,142.141
792.605
614.005
786.418
810.297
675.406
$7,000 under $8,000
$8 000 under $9 000
$9,000 under $10,000
$10,000 under $11, 000
$11,000 under $12,000
$12 000 under $13 000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $16,000
$16 000 under $17,000
813.304
673 754
$17,000 under $18.000
$18,000 under $19.000
$19 000 under $20 000
584.163
603.560
493 414
$20 000 under $25 000
1.738.044
461.299
$25,000 and over
Rett
ms with one qua
ifying child-continued
Size of adjusted
gross income
EIC usee
income tax t
to offset
efore credits
Total
t.
ncome
X
EIC used to offset
all other taxes
EIC refundable
portion
^m
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
Total
1,915,877
•4,004
•952
•4,934
•9,975
•6,925
44,558
43,551
53,391
34,629
39,629
56,421
93,521
683,974
839,415
653,928
•30
•149
•183
•2,667
•1,883
4,869
8,310
13,191
10,343
16,758
23,550
24,208
298,855
248.933
693,824
•948
62,842
630,035
416,743
•461
19,848
396,435
1.441,792
19.404
•5.626
•11.340
16.675
30.850
40.475
67.589
67.331
238.828
93.308
60.889
53.178
53.010
50,747
50,836
63,336
50,130
50,468
57,088
47,487
40,512
186,105
86,579
1,266,834
14,962
•2,961
•3,964
5,462
19.080
24.592
51.058
53.694
226.563
96.412
61.007
47.353
59.946
54.050
58.830
73,899
70,236
60,199
55,035
47,307
42,624
112,931
24,669
7,312,883
33,461
58,144
116,536
157,032
223,651
232,051
295,109
270.942
472.878
321.637
248.963
321.450
325.759
268.290
318.056
314,318
350,348
300,479
280,008
318,858
287,152
1,336,880
460,880
11,824,853
36.367
18.991
62.085
127.319
254.875
326.266
486.175
522.853
915.548
696,193
552,850
738,882
747,683
619,473
723,135
677,458
729,878
603,212
512,369
532,703
426,582
1.326.258
187.697
No adjusted gross income
$1,000 under $2.000
$2,000 under $3.000
$3,000 under $4.000
$4,000 under $6.000
$5,000 under $6.000
$6,000 under $7.000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10 000
$10,000 under $11 000
$11 000 under $12 000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $16,000. .
$16,000 under $17 000
$17,000 under $18 000
$18,000 under $19,000
$19,000 under $20.000
$20,000 under $25,000
$25,000 and over
Footnotes at end of table.
92
Individual Returns 2003
Table 2.5--Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Returns with two or more qualifying children
Size of adjusted
gross income
Number of
returns
Adjusted
gross income
less deficit
EIC salaries
and wages
EIC self-employment
income
EIC earned
income '
Total earned
income credit
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(54)
Total
9,362.781
39.667
50.623
98,559
124,461
119.220
175.421
210.238
194.389
218.336
270.485
275.943
497.303
372.469
356.634
350.167
333.024
352.769
327.970
340.424
361,990
350,075
1.585,690
2,356.925
167,348,947
-1,811,861
31,763
150,811
314,575
419,610
787,625
1,155,714
1,264,341
1,643,073
2,300,211
2,616,941
5,223,066
4,287,253
4,458,877
4,733,801
4,838,282
5,466,248
5,416,489
5,939,261
6,702,712
6,829,846
35,539,721
69,040,590
8,594,316
25,411
46,232
90,376
116,976
105,752
159,087
185,659
178,163
201,198
240,170
236.002
350.963
303.312
318.822
307.347
295.156
322.509
310.419
326,332
335.301
340.714
1,509.734
2,288,683
148,835,740
387.142
71.734
137.224
286.834
367.286
665.097
974,358
1 .049.888
1.309.184
1.817.046
1.894.811
3.166.635
2.978,303
3.611.610
3.758.304
3.926.928
4.722.583
4.718.307
5.429,392
5.787.035
6.323,333
32.109.814
63.342.894
2,008,875
25.368
•4.391
12.349
12.224
21.156
36.857
43.803
36.465
43,861
63,781
89,203
234,369
129,821
77,522
93,936
94,443
57,295
60,188
53,020
67,992
49,278
273,240
428,312
15,322,193
55,283
•26,269
48,664
50,400
82,132
144,610
186,275
227,119
301,623
434.491
659,092
1.960,990
1,127,963
666,165
783.920
719,399
499,271
478,838
342.054
693.893
289.860
2.359.520
3.184.364
9.362,781
39.667
50.623
98.559
124.461
119.220
175.421
210.238
194.389
218.336
270.465
275.943
497.303
372.469
356.634
350.167
333.024
352.769
327.970
340.424
361,990
350.075
1,585,690
2,356.925
164,191,599
442,425
98.003
185.888
337.234
449,418
809.707
1.160.633
1.277.007
1.610.807
2.251.536
2.585.477
5.127.625
4.106.266
4.277.774
4.542.224
4.646.327
5.221.854
5.197.145
5.771.447
6.480.928
6.615.285
34.469.334
66.527.257
9,362,781
39.667
50.623
98.559
124.461
119.220
175.421
210.238
194.389
218,336
270,485
275,943
497.303
372.469
356,634
350,167
333,024
352,769
327.970
340.424
361.990
350.075
1.585.690
2,356.925
23 969 669
No adjusted gross income
$1 under $1.000
90.235
29.519
$1,000 under $2,000
68 859
$2,000 under $3,000
1 32 945
$3,000 under $4,000
174 719
320 198
$5,000 under $6,000
462 100
$6 000 under $7 000
486 552
$7 000 under $8 000
612 292
866 738
$9 000 under $10 000
1 010 797
$10,000 under $11, 000
$1 1 000 under $12 000
2,015.914
1 498 059
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
1,446.879
1.416.290
1,310.056
1 327 673
$16 000 under $17 000
1 173 206
$17,000 under $18,000
$18 000 under $19 000
1.162.926
1 147 404
$19,000 under $20,000
1.057.608
$20,000 under $25,000
$25,000 and over
3.790.993
2.367.707
Returns wi
h two or more qualifying children-
continued
Size of adjusted
gross income
EIC usee
income tax t
to offset
efore credits
Total
ncome
EIC used to offset
all other taxes
EIC refundable
portion
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(65)
(66)
(67)
(68)
(69)
(70)
(71)
(72)
Total
604,142
"3.982
•6.919
•6.000
•5.993
•1.990
•2.942
•3.981
•10.909
•6.922
15.660
•5.969
97.320
435.553
197,121
"230
•1,041
•579
•1,701
•470
•650
•2.333
•2.390
•2.678
5.249
•1,522
32,077
146.201
143,544
926
142.616
64,172
27
64.140
2,003,529
22,987
•4,401
16,331
14,129
21,223
36.703
41.982
34.584
48.850
62.578
91.081
232.217
130.524
78.489
94.545
91.587
61.199
64.014
49.757
80.380
46,025
278,278
401,665
2,239,749
19,941
•4.676
7.497
7.830
15.329
21.997
31.219
32.556
46.241
67.837
101.382
311.216
177.908
105.174
128.560
141.058
87.979
86.080
63.356
113.015
62.455
355.192
251.254
8,868,706
37.772
49.294
98,558
124.461
119.220
175.379
210,238
191,497
217,957
268,046
275.589
496.189
371.775
356.287
346.737
330.753
349.706
322.841
337.514
352.337
345,578
1.489.257
2.001.721
21,532,798
70,294
24.844
61.363
125.114
159.390
298.201
430.881
453.996
566.051
798.672
908.375
1.704.120
1.318.449
1.341.235
1,287.081
1.166.665
1.239.695
1.084.736
1.096.892
1.029.140
993.631
3.403.724
1.970.252
No adjusted gross income
$1 under $1 000
$1 000 under $2 000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7.000
$7,000 under $8.000
$8,000 under $9 000
$9 000 under $10 000
$10 000 under $11 000 .. ..
$11 000 under $12 000
$12 000 under $13 000
$13,000 under $14.000
$14,000 under $15.000
$15,000 under $16.000
$16,000 under $17.000
$17,000 under $18 000
$18,000 under $19 000
$19,000 under $20.000
$20,000 under $25,000 .
$25,000 and over
* Estimate should be used with caution because of the small number of returns on which it is based
** Data combined to avoid disclosure of information for specific taxpayers.
' For prior year returns, EIC earned income includes Nontaxable earned income.
NOTE. Detail may not add to totals because of rounding.
Basic Tables 2003
93
m
CO in CO ir
>r^cD'^cncnoh-cnencn r
-
CM
CM 00
1
!
1
1 CM
r^ tD r"
-cncococDoofOQOT-i>-^*to(a 1
fM csj" inTi-iocoocjJcoi^CNjfooooTg- i- cmcmco
T- 'cON-tN,' cnocDO'-inmcocneDa)
X
to * * oi CD f^. ". '^. ^. ° "3 '". °l ■". i^. *
* TT to
CO T- CO , T- T-_ CO_ CO_ N-_ CO CM CO CM m CM
D
r^ 0) ^ o" o" O)" h-" cm' CT) CO in S-' (O *
in" 'cm' * co' cm" en" cm" to' m-" m' co' co" t-"
CM • ^-■'tQO'^TrcOCM'VCDCM
iS
O
(N
i^ ••i-incMoor^(Di-
E
E
1
E
0>_ ^ (D (J)
■* omencMT-cMf-
<
■r-
(D ■r-' fo"
■D
0)
*■»
m :-^l locNJCDOirftDooinoitDtDcocor^ (D ir^icsir^
1 ;
! 1 1
1 1 t
1 pj I J icor^ococnoT-cM^enomcMcDO
(A
o
m (D ■<rcD'>-^tDTrcn'i-coincncMCNj*
f^ in r^
(O ^'a-->cr**"*N.cMON-'rrcMCMmtD
oo_ • CO • "n 1^. «J '» fH '^. <^. T. <^
3
75
E
«
m C) • o o r^ CT) u> -r-^ !-_ K in ■^
T-_ en
oi
c
T-' * ■<-' in" N.' o) oo" en" (sf to
JO ■.-*»-"
t^ * V ^ m N." cm" **" m" T-'
<
"5
0)
E
2
i
^
(O • * to h- o CO
CO ■* CM
5 - -^ §! S " -
0)
N
c
(O I 1001 1 ICR'^COCOr^CMI 1 1 1 1
1 1 1 1 1
t 1
t 1 1
1 1 1
1 ■* llllllii^^linicM'-itMcn" 1
w
W CM CMCD^^^jr
T- ojcocn^tD'-
c
O
h. en ■ -^j- CM <D CO
><
.9
1
C
-<t Oj" O" h-" ■ cm" ^"
CM • ^ . . .
^ CM t-
n
E
ro
*
^
2
t
C
d)
E
8
.2
"'S
ro
S
0)
V)
Ol 1 ICMI 1 ICO-tCOlDh-OI 1 1 1 1
t 1 ! 1 1
1 1
1 1 1
i 1 1
1 m IIIllIlcoicoiaooortDco* !
*rf
^
E
cn ■tj-OTTOcocn
CO CN*0O*T-CM
3
J3
3
s.
0> CJ> CDCOOi— CO*"
■* CO * ;
Q.
E
3
2
ci 1-' ■r-" -It cm" ' cm" '
M- CM"
E
o
z
o
"TT
K
CO cocncO'<rrMcoh-(DcoT-cnTtr-f-fomh-cn 1
X
c
0)
o
>
.9
1 1 i 1 I 1 1 1 1 t 1 1 1 1 1 t 1
i.^ro.^^ol''iniCD-^l'.-ina3 1 'CM-W! h-r-r^CMCMCDOOCOOOCOCOCOCDT-'rrcOCOaOtbl
f: "cg£ot:S 'Soi '?of2S ' 'EoS ' r-. r-, in-q-cMr-incDCDinoot^o^incnoT-o
'ffCMin'^.in'^. CO cDco en* cm cooo cDCMr^T-DOcnooco-^ocncocDincD"h-.'o)'in'iril
ro
ro
1-
Q)
£
u
00
■^' -^ " ^" ?■ Tf CM* co" CO* •
f^ - CO ' 'CMinN-OOCOinCDO'^ininN-CMCOOCD
y \ co_ ■ ' ' ■ CM CO T- "<}■_ CO CD 1^ <- en 1
t
T)
■o
E
s
00 ■.-■^cocDincM'-mtor-.
o
0)
a
CD
1-
ro
r>
>>
in cocDi-inTTOfOCMOtoi^cnh-in^tDcnoj h- OOTror^'^ ico-^r loococo l ii^t- i o torjoococDtD'.-oocooaST-r^oinooicol
1-
o tDconif)rtcocDOncgrocj)<DOT-cMf^o t-
^incoi-oin T-r^ r^cnTf cdt-
o> cnencocMooi-r-mh-oencDocMOi^^-oo 1
ocntDCMincofOi^oiocDcocJJcocor^r^r^CM (DOimto^-CMO cocn i-ttco cm^
r- T-tDoos-ooooootDCMT-inomcD'^ooo 1
>.
u
T-" eo" to TT (D r^" in" h-" <d" V cm" en <ri ^" i^" m" o" co" r-" ^
coooomcooo ooco CO
mm ocMOcncDO^om^'^momfMr-'a-tDml
h-_
n cMt^CMcocn'Vcj)»-cO'*rtDcr)oa>inoocO'^
m T- CM 1- ■^ T- •
• in CM
« •
T- ■•-moo^cnf-ooTi^cooi^cDencocMON-
K' T-^<Oi-CDCnOi-h-CMOOT-'<3-tDCOCn
n
(0 h.(:i'»-coh-a)'^CMi^cDnTra>tDm'VcD t-
T-' cm" (D cj) cm" o" CO 1-" CO to" cm" O) cm' *-" co" t-" *-
h-" ■»-" eo" m' cm" cd" r~" ^r" en" cm' co" cm* < en"
GO ■.-COCOCOCDOOCO
CO CMCMI^OOtCMT-CO'^CM
(A
^
n
n
E
0)
1
a>
O)tD^CO^COCMr^TrCMtDmO)(D0O(nCDi-Tj- h-TrOCMCMCMCOIN-r^lOtDCOl l^-COl ^-CO^f)0)OCOO)t£>CMCM^-COCOO^-^OOO*-l
O)
o
n cnor^oioh-oocotDOOOiooococoTT co cmn-cdcococo cmo en* •
^ comoi^enoooocMcn^tO'^r^N.cDenN.^
o>_ cMencMT-enh-O'TCMcicMcDO'-cnoTrci
«
DocB'-'^j-cMcoinh-TrincoaocoincMcntDCM (ooocor^t^oio oii^ oi
X
c
oi" co' in' CD CD Ol ■>!■" co" --t 03 cjT tt" ■^" T-' Qo" ro" co"
t cnootoco'ia-oocM'-tD'^^inin
r- CM Tj- Tj- CM
CO *-
0' co' ■^ N." oi" co' en co" d t-' 0" 00' m* co" en 00' t-" en in"
^
s.
in CM • • •
<o co*-oincDOcoocoeorrocntocM^r
^
2
'f'<rin'^cM'3--.-f^cor-cDin
T-_ t-cMmtDcON-mcDmr-cnTCM
3
cm" tf (D 00 oo" < cm" co" co" CD Tf"
co" T-" ^-" co" cm" co" ■>-'
z
oo ■.- ■^
■a
c
re
o coi^'-cocD»-r^CMh-fMN-»-oir^cotf)CMC3) o cDcnT-cncMh- icoro icDr^co 1 icnif) | o> 0)CM(OCM^TrcnTt-<Domm'3-'-oointDiD|
o
cMotDcor^'^'3-cMcoci)coh.oocnc0a)'-coTr ">tr^cMOOco(D moo O'^cm cnco tocoi^coiniDOO-^cDconcNCMCDcoocDml
E
o
o^cD'^cNjN.incD^cD'-Trinco'-inTjcDTfr^ ^
CD -^r en CD -d- 1-
too T-tcD oo> incncMCMaicDcDh-incMOcnini-ocDincMcnl
T3
g
3
cm" n" cm" -^f CD r^" m" t-' h-" cm" oo" ■»»■" "-" oo" oo' co" y-' cm" oo" »-" ai rt in" en" oo" co" m" in" cm" ' '
enco r— rrcot-Tj-o<ntococMi-a3h-ocninco»-ol
o
lO
cMKCMcocn'tcnT-ojTj-cocDOOincoTff cp ^....
• ^ ^
o» i-mi-or^oiT-ocoTrTj-tMCMCDCDCDT-Tr
E
h«. '^ en ^. °0 h-_ O) Tf CM_ N. (D CO_ ^T O to in "^t CD ^
CM m r^ i-_ en co_ !-_ CM_ ^_ to tn CO *- CD ^ en
o
c
E
<
T-' cm" CD en cm" o" co" *-' ro" to' cm" ct> co* ^" co" ■r-' »-
(o I- co" cd" co" h-" '-" 0" ^ ^ in rvT 0" h>.'
CM CMCMCOtninCMT-COCMro
■o
^
00 T-COCOOO(DCOCO
M
s
1
s
1
■ -■■
(A
ro
s
r- CDTj-ooTroocMco^CMCDincncooocncD'-^
r- TfOCMCMCMco ir-t^ icdcdco i i^-co i r- coincnococncDCMCMS.coooo<-'tfooo»-l
2
o
o
Tf o)or^cnor-T-ocDtDocDCT)coococD^ co cm^-cdidoooo "cmo en* •
tr ooinoh-encocDeMcnrj-coTrN.h-cDcnh-^
0)
ra
tn
(ooaii--q-cM«oinh-Tfin(Doo(oincMcnco(M coaocor--t^a)cn cni^ o
Ol CMCnCM'-CnN-O'^CMOCMCDO'-CnO'^O
D
CD
E
h-" co" in co" co" en ■*" co" -q-" oo en V ■<t" t-' co" co" co"
^ cncocDco**cocM»-tDtj--^iAin
1^ CM TT "<r CM
CO -^
0" to" --' 1--" en" co' en co" d ■r-" 0" co" m" co" en" 00" *-" ai m'
8
O)
^
Tj-
in CM • - •
CO cO'.-omtDOcoococO'^oentocM'^
0)
E
2
s
^ ■<j-TfinT-fMTfi-r^<or^coin
T-_ ■^cMmtocoN-meomr^enTrcM
■a
5
o
2!
c
3
z
cm" -^t" cd" oo" co" r-" cm" oo" co" co" ■^"
00 T- 1-
00" 1-" T-" co" cm' to" ^*
(A
3
1
1
E
^ cnr^coojcococDtDcooh-r^oi^r^ooTtcD i- O'^CMi-oOf- scooo icni-n
1 \ 1- Tt I incnr-.Tj-uoi-cO'a-otn'»(Dir)in^'*tocoT*l
^ "^coin(D-'-incM'<TCDin'>3-coaocnooocnh-
pocD'— ^cocncn com encnin on- oocntDini-cocMinT-(Dcnt*-Ti-T-oocnroQ(Dl
■D
Q.
T3
^^^cntnin^-oinincDin'tfCMCDinao'^fMh.co cococMincDTi-co --a-CM o-tro cDcn com^-cM^oi^ooincncocMOT-i-^inmobl
<
0)
c
o> co" o 1- rr o" h-' h-" cm" co" co' oo" -^r" co" ct>" *-" *-" ^" co" r-T r-" ■>* co' co" cm* co" Tt" co' h-" t-' ■»-" to" ai n oo" co" o" rg" cm' n-' -i m" h-" co' m" n.' oo" cd' o h-' t-" y~' \
X
s
(OcocMoO'-cocncococMCMOcnocMTrcninco T-i^co«*-i^tDCM cocm co»*
CM »-
10 oO'-cO'-r^tDOcor^ocDcommcorfOf*-
0)
^
0)
o)_ CM ^-_ cD_ co_ o co_ h- co_ in h- co_ o CO ■^_ en t <- cc
o» ^ . . . .
* CM <-
in Tj- tD_ ^- ■<* co_ o_ CM_ eD_ CO CO en 00 en CO en CO
o
2
:q
cm" t--" oo" iri ■^t" M-" cm" ■<-" co' in oo" ^C o en Tt" o V ■^
n T-" fo" iri co" co" T-" 0" h-' cd" to" h-' m cm cm" co"
«
h- cMincoo^^inomcMco i-
cM-^fTrmf^OTfcDcoQO'3-to
CO
X
CO T-CNJCMin^^i-
E
1
ro
cm'
■r-"
o
u
8
eg ocneM^"— »— CMcoi~ooi^TcocMCDinocc
m cnr^coi^ocDini^coocncocncocoococN
-T to in N- "<*
00 ot-co cnoo incocMcntncotnTr'd-inr-fMooN.cO'-t^coN-l
c
T3
c
T3
r- ooincnincor^cMOcor^cncoO'.-i-incocv
to 00. r^. co_ -.t CO N
^ CD co_ ^. in en »-
tomo-fl-^DT-cD-ij-oincMT-u^cotDCDttiCNj 1
S
cm" om" en" < cd" in" '-" en" ^' o oo* en o en co" -a-" o r-" -^
T-" cm" cm" ■3" en" cd" "<j
en* 00" 0* cm" ■^
cocn o>TrotD--{ntDcoTi-oooh-ocoinm^ool
tn
s
O) CM'^O'-CnCMOOOON-CNi-O-q-O-^finTj
T-_ tD"^_cDT-cocDocDTfooO'<-cocomTrin»-
OOTtCOinN-COCM coco CM*'
CM T-
CM entDr^^-^-CMl-ooocM^-l-'-^-CMn■^*cn
o
3
D
^ T- • • * .
■ CM CM
00 cotocotDoomcor^eofto^r^f^oootocD
o
^
i
cm" T-' in cm" co' in in ^" en" in" ai oo" to" ■3* 0* in" -r-' f' ir
CM cooo-^TooocMcocor^'-incO'- 1-
h-" T-' to" 1-' Tf" en" co" ^" cm" cd" en" ■<-' co* co" en ■>-" n' en
CM '-T-T-mt-^cMcocO'^encorreMcO'-
n
^
<
i
CD
r«. T-^cM^coooincD'-
c* cMCMm-d-'T- ■^■>-
X
CO
re
1-
i2
a> cD^co'*oocMN-TfCMCDinencDcoencD*-'<j
N- -^OINCMCMCO II^N
1 tc
1 t "- c^
1 h- comcnooocncDCMCMi^coeooT-TtooO'-
^ comoN-cncoootMcn-^fcoTi-r^r^tDcnr^Tr
c
O
CO cnor^cnor^oooocDOcDtnooococo'T
<0 CM N. CD CO 00 OC
CM cn • ■
■D
ro OOTi-'-^cMCDinr-.TrincooocoincMentDeN
CO CO CO r- r^ 01 CT
en N
en
Ol CM cn (M T- en h- Tf cm o_ cm_ to o_ ■r-^ en ^r
§
E
oi" 00' in cd' cd' en 5' co" V oo" ui -rr ■*" ■r-" co" co" co"
'» cnooeoco-ToofMi-cD-rfTj-inin
0* I--" cm' tt" ■>* cm' '
' co' ^"
0' CO T-' r-,' cn co' cn" co' 0" v* 0" 00" m" to" en" co' i- cn m
J3
in CM • • •
CO CO*- omcDOtoococoTi-otncDCM^
i?
ro
E
2
T-_ ■>r Tt in T-_ CM_ ■*_ ■»-_ r-. cd_ n._ 00 in
^CMmcocDN-mcDmr^tnTrcM 1
>.
3
eg" TJ-" to" oo" 00' r-" cm" co" co" co" tj-"
CO T-" T-' to CM to r-" 1
^
0)
c
z
00 1- ^
o
o
E
J.
£
0)
Q.
5
E
m
cu
E
s
1- >
in
i a
(A
o
i
c
q
a
d
1|
n
"■1
d c
8
a
: ii
: -53
; » 3
o
c
o
d
o
C
ro
D
Q.
E
2
en
c
c
a
§
8
8
8
C
8
C
c
a
o
§1111
"^ ° ° 0" .
c
c
c
d
c
si
§
8
0000
0000
0000
^. °
c
8
8
8
g
a
o
O
o
o
o
c
o
O
i
O
_■ o O o o
g o o ° d
o o o o o
gsssg
o
■p
00000000 Q-ggOT-cMini- g
°. in 0" iri 0" 0" 0' in CM in ■^" *'*''**'' ^'^ c
00000
000
dSs°
CM in 1-
<- CM m 1-
2 x: 9-
.•= E
00000000 o^^o-^CMm-.-
0. in" 0" m" 0" 0" 0" m" S ° -■ *« « *« « o
fO
u
0)
— c
i
° in 0" in
d 0' in
« eo b9 w
E
X
w
t»i_i_i_i_i_L_wi_Q)(l)<Ui^i^iiS:iSs
T- CM CM CO
^ in r^
T- </> tfl tfl
1 il
i_a)O0OOoaJci)T3T3T)££££°
0)
ra
5
ro
vt c
E
E«
■<- W t» W tfl
« ._ 1- i_ ^
<. 0) <U 0) 01
(A M M
Q) a S
tA ^ ^ ^
^ ts <a Oi
Q) T3 -O T3
Q) Q) Q) 0)
3 3 3 3
2
3 °
OQJT3-a-D-CT3T3T3T3 CC C - - - ^O
3 ■^
<U -D TJ -O T3
T3 T3 T3
■D C C C
OOJTSTOTO'DtOTJTJ'OC CZ C -* -" -" -'O
CO —
s
"o
0"aCCZtICCCCC33300000
"O C C C C
C C C
C 3 3 3
0000
2
T3 CCC C CCC C3 3 300000
(D
f
s
a>
m'C 3 3 3 3 3 33 3qqqOOOOO
ffi
in C 3 3 3 3
t9 -■ C
3 3 3
^000
0000
0000
§ 1
in"E ^ ^ ^ ^ ^ ='=' ^ooosese"^
w =00000000000 °°°°o
ijS
X
69 ^00000000000°. °. R. °.
d:
000
0000
S^
.^ooooooooooooooooo
000
0000
0" 0" 0"
TTooooooooooooooooo
ojOOOOooooOqq'i-,' 00000
■D ° 0" in 0' in" 0" 0" o" in °. *"- 9. °
CLnT-T-cMCMco^inr^'T-cMin'^'.-eMinT-
oi C
o_
° d d
in
0000
ojooooooooOqqq- 00000
"2 p. d m' d m" o" o" o" m" o o o °. ^. °. "R d
^ o
Ol
■a <=t 0" in" 0" in
0' 0"
m_
0" _
re >-
7
5 in 1- *- CM CM
CO ■* in
1^ T- CM m
»-' 1-' cm' If
^ 1
Cm^-i-CMCMcoTtint^T-CMin^-T-fMin^
<
I
i:
M
m
M
«
tfl
«
W
M
«
w
w
w
M
W
M
M
M
H
D
tn
w
(fi
w
M
u>^
«
f^m
w
«
t»«
w
«
D
M
M
H
M
M
M
«A
M
M
M
M
w
M
«
w
w
m
94
Individual Returns 2003
_. __-.--_-JtOOO'-'^I^Ul(0'
1- fO (D oi m "- r5 ri eq cD o to r\j_ ■^ o o o
- cm" rt in" 00 h-' O) O) O) T-' U3 tN ro
»- r) in 00 O) fO
■r-* CD
CO O CO O) CM tM O
O n 00 CO QD O) o>
0»^ tN CM CM CM ■* 1-
T-' T-' pg n ■V* 03
1- o
r~- ID
en in
in r^ o !
^ CD O
<- "- o
! CO N-
^ CD
CO CD
m -^
Tt CD CD
CO M
1^ O
CM01CD"<J-->tC0tD(DO0)I^OCDOC0C0a)00t^
oi cocMCMi-cococMcncocoootDr^oinaicnin
i-_ CM ci (D oi n (N ■* ^-; o in CO CO o oi o in CM
T-" <- cm' n' in o) oi •-' o co' co' cm' h-' co'
(M T-cor-'-incooioi
■•- n ■<t r^ h- ■
'-' in
b- c^r^toinoinrr-cotD:
r- t-*-T-CMCO CMCM
'-'-CMCMr«ICMCMf>JfM
E
Y 8
ooooioioocDooocMCDcooomcninoi^co
m CM in o »- '
d 1^ T- CM ■■- ■<
CM 1- CM CM CM C
-Tt'coC-ir^or-S-C-cninC-
tN CM 1- CO 1- 1- CM
(O ^tpcr)CJ)tn^cMCDr*-Kin<na3i-'-cocMCM
in co•-^oidT^■^-^c^icon^nocbo^D^^odcD■^t
(Mt-1- i-i-'t-i-f-i-^CMCMfO(^(OrO^-*
h- OOincOOOCOCOnCOOOCDCMOCOCDO
o> ocDtnT-fococJicMOcoi^ooDrgcJico
PO CJ> CO ^ O CO >- ^ CO CM O CD ^_ K r-. »- 1-
n r> o CD CD CO ^ co' N-" o co cm in* cm" co' co co
to cMO)mmoo>coco^of^^co«-o^
« CD ift C7) CD CD CM Oi CO ■<» CM h-_ CM CJ) CD_ •^_
T-" csi Tf' rJ cji CD CO CO CJ> in cm' c7> cm" i- co'
in CM CM s- in CD CO
(O
in cNj
CD iri
in ^
CO ID
tMcoN-toiti- icotj- icor-oo
rocM'-cDcooiin i-s. h-in^
^ CO CD CD in CO o CO en »- ^ co
CO co' CO ' '
CD r-
CM 1-
r- »j'~iD'~'jCMOcDinocJ>c0<D(DOTrcj)O
CO "*cMCDC3icoinr-icoco'rrcDi^i^oot3)C3i^i-
CM OO CJ) ^_ CD CO C3> K m ID CO 0> 1- n »- CD CD CM "*
oo >- I*-" V -It ai co" CM m o d co' d d co" cm" cm' co co
CM '-tcDO'-cDt-ajcor-ocoroocn'rfMO
CM_ "- ^ CD CD ^_ in h- CD CO CD CJ» O CM 1- O CM
^ co' in" d V h-" CD CD cm' co' cm r--'
CO CMCMI^CO'»tCM'-C0f-
o (DcocoP^cJiocDcoor^incDooinr^cDot
^ CDcocop^inTftDcor^co^rMr^coococo^
c«i_ o oo_ CM_ i-_ f*-_ ■^_ o) ^_ >-_ in h- h- CO in CM en CD CM
T-" CD r-' ^ cm' r--' r*-' CO '- co* '-" co ■
CM cnooor-ococDororo^i..
CO It oD ■<*_ in Tf_ ■<*_ co_ T- -It f». co_ in
d CO iri in iri iri d oo co co ^'
CM CO O CM CM CM CO
eo CD h- CD CD CO CO
CO CO CO r^ r^ CD CD
CM CD(D'-CDT-c3)CDI--C31CD'^h-CMinaia)01i
(O OCDincOCOCM-^CMCDO'-COCDininoOCD^
<D rg CO CO oq CD CM o ■fl-_ CD >- •- CM CJ) '- O) O Tt o
(o' cm" <xS in -T '-' in" o) d '-" t-' ^r m' cm" oi oo' i-' ai in"
at COCDinoCDCMT-COCOi-TrOCDCDCM^
in T- ■r- -Jt CD in CD Tf m in r>- (7) V CM
N r-' T^ n cm' co' T-*
00 coincocococorfcooocDcDooocjiO'-oo
CM OCDO'-COCOOCMOCOh-CDincDcnooCDin
n CD 00 ^ O CO r-_ M; C0_ CM O CD_ O ^- CD ■-_ t- ID CM
cm' co' d cd' cd' co' •-' co' cd' d co' cm" in* cm' co' cd' cd' cd' in
■" 'jcDininoococo^or^^cO'-o^in^
'*""•-" 'IfOTfCMN-CMCDCDTl-COin
CMOOr^TTCMtJ-'- ICDtT icokoo
fOCM'-cococjiin T-r^ i^mt
^(OtDCDincOO COCT) •-"itCO
CM »-
CDinc3)CDCDCMCDC
m
■i-m'-TtcMocDinor^-incDCDOocDCD
■CMCDOCOinCMCOCD'^lDfN.CMCOlDCOr*.
) CD ^_ CD CO O K in in CO CD in CO tT CD ij- CM CD
■ r^ Tt Tf cd" CO CM CD d d CD O) d CM CM CM CO . .
■"iTioO'-cO'-cDcor^or--.Doa)tCMO
'- Tt CD CD ^ iq r- CD co_ cq oi o cm •-_ o cm
co' in d Tt < CD* cd' cm' co" cm' h-' cd
CMCMr-C0^CM'-CO»-CM
I o 00 CM •- r-- Tt CD '
-inr^f^coincMCDCDCM
■r-CD'-'q-CMKh-OO'-CO'-COTri
<M CDCscoi^orocoocoeoTtini,
CO Tt CO Tj- in Tt ■^^ CO 1- ■^ r- 00 in
o co" in If) If) If) d oo' CO cd' ^'
CMCDOCMCMCMCO ]I^S.
OOCOr^CDCDCOOO CMO
(O CO cO_ N. N._ O) O) Ol N-_ CJ)
a* CD oj" ■v" •^" cm' * * CO 1-*
o> in CM • • • • •
CD CD CO 1 I •- CO
CM CDCD'-CD'-CDCDh-CDCDTth-(NJincJ)CDCDT-
co ocDincooocMTtCMCDOi-ootDininoocDTt
(O CM CO CO oq CD CM O Tt O) »- 1- CM CD »- CD O ^ O
<D cm' oo' in Tt T-' in" cd" d ■•-" i-' Tt in cm' d oo' •-' cd iri
mcoomocDrgi-cocoi--''"'"' '""■•*
ini-i-TtcDincoTtininr
rC T-' T-' co" cm' co' 1
(O in»-cor*-CMh-'-Tj-oiDCDoocDr^CMinp-o
CO in^cDroinroior-.cococo«-»-ocMcocDO
(D* COTtinOi-CMlDCMT-cOOTtCM-q-'VCDOO
t" cm" <d d Tt Tf co' r-' co" co' cd' ^" oo" r^" co' d m" cm'
(O COr^CDO)lD(M'VO(Dr»-CDCOCDin'^COh-
(D cO'-CMr^r^TtOTtoincM i-
CD O n
o) CM in
CM CD 1-
I I in CD 1
r«- CMCMCOTtOTf^cM>-oinooinTtoco(D
n inr^r^r^cocDCD'>-ocDtocDOTrh.coino
r«. CO h- cq ^_ (7) o CO in CM CM_ in in h- CO r- in Tt in
d" cm' iri oj" co' t--" r-" m* t*-' co" r-" r^" oo rt i-' iri cd" co"
in CMtr^CMiDh-inoo3i~r-CMN-CMr^cT)
O ^-CMtCOlDTti-COTtCMr^COOO
■ CMCMCOQOCDini-r^COCOCMCDCMCDCDCDCO
■CD'-CMO'-00O<DTrc0tr^(D(D(DC0O
) OO Tt CD (o o T- CD CO O) cq co_ cq o O) cm cm »-
)" t iri Tt 1- iri <-' iri co' 00 en" i-" d cm' *-"
CMOOCDCDr-OOCDCDCMOCn'-
CD h- CM 00 CO CJ) CJ) O CO r^
T-' co' co" co" Tt" CO* cd' co" T-'
h- in CO
o in Tt
in 03 tt"
■^ OTtor-inr-ocDcDocDincMr-ioocor-in
T- T-COh-CMOCOCMCOOlCOOi-CMTttCMOO
(D CD CD in CO CD CD_ Tt CO CD tj O r- CD CD CO CJ) h- "'
d CD cd' co' d Tt ro' cm" cm' cd m' Tt" oo oo d r-" co cd co
f«- i-cocNr^CNTtocor»oocOTrTtTt>-CM
cm •-T-CMCMintDTtCOCDin'-
T- cocDOinommh-cDCDCo^TfoO'-moof-
(O CDOCDinOCMTj-or-cDCDT-r-CDCM'-CMin
(D CD r^_ CD iD CO CO_ h- CD tJ CM ID •-_ ^ CO CD CD ID O
(D co' co' CD CD h-' iri cd' co' co' Tt" CM* CD* ^" d •-* co' cm" oo"
CMCMN-CMCOCniDOCOTtKinOKT-CDOOTtT-
iq r^ CD ■r-_ CO f«»._ o ■^_ CO cq cq cq ^_ o cq in tt cd
CO cm' CD O) cm' T-' fo' r-' co' h-' co' cd' co' ^* co' r-" T-^
OO »— COCOCOCDCOCO
O) CJ) CM Tt CM in •-
pj TT 1^ CD CO r^ in
!*._ CD_ CD_ cq in oq o
cm" co' oo' d iri co' co'
O) 1- CM 1- T- »- •
CDCOOOinTt(Di-COCDOCMincD'-'»OCDCM
I cncncococD'-oOT}-oooocor*-r^oco(DCO
T-_ CD oq CO cg_ o o o i^_ CD in r- o r- tj o cd_ •
cm' d o' CO co' '-' d iri r-' co' Tt r^' cd' cd" ^" to' d t
T-inooTfCD'-oor»-coh-a)a)OCMCDCDO)C
[ T- Tt CD T-_ cq o o !-_ N-_ N-_ CO Tj in cq co o
T-' co' CD cm' d co" r-' d cm* co' cm r-' d
CMCMh-OOinCM'-COi-CO
O) tDTtcOTtCOtMr*-TlCNCDincDlDcnCDlDT-Tt
(O (DOh-CDOr^OOOOCOOCDOCOOCOCOTt
PI OO'-Tj-tMCDinr^TjinCDCOCOinCMCDCDCM
o) coincDcD(DTtcoTrco<J)'*-Tt
^ OCOCDCOTtCOCMT-CDTtTjirt
T-_ Tt Tt_ in ^_ CM Tt ^_ i^_ cq i^_ cq in
cm' Tt" CD CO 00 r^ cm' CO CO* to Tt
b- Tf O CM CM CM CO
n CM N- CD CD CO CO
CO cq CO (^ r^ O) O)
o r«*" CM V ■^" cm' *
o in CM • • •
h- COmCDOCOCniDCMCMh-COOOCS'-TtCOO'-
^ coinor-CDcococMCD'jfOTjKr-.cocDr^Tr
mCMCnCMT-CJir^OTtCMOCMCDOT-CDOTf —
T-cMincDCDN-int
- CO CM CO "-
£ ^ a
* c =
<fl o "
^ i
-^^^
CO —
X} o §>
I- o <
« c
3 O
) o o
> o o
) o o
)' d iri
■ CM CM
o o
o o
o o
O O C
O O O O C
S S ° '-^" '
1^ 03
I "D C
- -l o o c
o in o CM L
m s. 1- tf> b
■-(/»(/»,_,
OJOlVCDUailUTJI
. y» ^ 1- I- 1^ i>
3 O O O
3 O O O
3 o o d
3 O O O
3 O O O
T O O X
! c c c c o ■
■O ■□ X) "D ■
c c c c
- in T-
) o o
) o o
) o o
" iri d
■•- CM
o o
o o
o o
iri d
C\J CO
O O O O I
O O O O I
o o o d .
O O ID O I
Tf in r- "- (
w y> «v w «
J 13 O
) o °
) o o
) o °-
I in >- T
o q:
o o o o
o o o o
° ° ° d
o o o o
o o o o
in o o r<
o o o
o o o
o o o
d d iri
Tt in r^
-. - lA Vi tA
■occcccccc
■CDDDDDD33-
; o o
) o o
5 O O
\ iri d
5 1- CM
- w w
o o
o o
q q
iri d
CM CO
"-l o
o o
O CM
•r- WJ
<_ 0)
0) "O
o o o o
o o o o
_ o o o d
X o o o o o
S K o o o o
g g '". o q o
§ q -- CM in -- ;
O '
T3 -D TJ '
c c c
3 3 3
: T3 q
i = m
o o
o o
o o
o o
o o
o o
>' d iri
- CM CM
» (A tA
O O O (
O O O C
O O O C
d d d I
CO Tt in r
tA <A t/i t
0) 0)
c c
3 3 O O O
O O C3
o o o
E E S
} o o
) o o
) o o
)' d iri
- eg CM
o o
o o
o o
d d
o o
o o
o o o o o
■ ■ ■ o o o
o in o
; o 1- <u
; o a>
; O "D c
c c c c
o o o ^
o o o o o c
O O O Q o c
° o. d o o =
o in o CM in »
in h- >- MS y» 6
*»«/>(«,_,_,
1_ w w 0) 0) I
0! 0) 01 T3 T3 1
■a TJ T3 C C 1
; C 3 3 3 3 3
> C3 O
> o o
- CM in T- ^ CM
) bO M M M (/>
Mo
in '-
,_ o o
0) o o
■a qd
o o
o o
q q
iri d
1- CM
(i9 y>
o o
o o
q o
m* d
CM CO
-. -. J o o c
o o o o o c
O O O O O C
^- ° R d d c
o o in o o c
Tt in r- 1- CM i
w w to y» yj t
5 o o o
3 O O O
5 O q o
3 o o o
3 O O O
1 o R d
- CM in 1- I
> (A (A (A :
3 3 3 3 o
o o o o o
o o o o o
o o o o Q-
d d d d o
o o o o o
o ID o o I-:
Basic Tables 2003
95
0)
E
o
u
c
(A
(A
O
o
T3
0)
+j
(0
3
<
0)
N
in
^
E
o
u
c
(0
(A
O
O
T3
•*-»
(A
3
<
O)
re
c
a>
u
b-
a>
Q.
(A
re
X
re
H
0)
E
o
o _
c s
X 3
E "
o g
c e
o E
0) s
CO S
(D ^
TO =
3
CD
E
s
IN
CO
in
tT
(D
CD
00
h-
o
b-
1
o
to
CM
o
ID
CM
ID
ID
o
in
ID
CM
CO
CD
CM
CO
CD
CO
o
CO
CO
cn
CM
■rj-
s
o
CO
r-
o
cn
•*
r^
CD
CO
CD
cn
ID
00
CO
ID
CM
a>
in
o
't
r^
S; 5
CK
en
CN
O
en
cn
Oi
CO
CD
CO
o>
03
cr
r^
T
CO
cn
c
r-._
h-
ID_
■*.
r--
■*
s.
(C
r-
QO
Tf
en
h-
o
o
o
tn
r^
CN
(O
Cv
ir
co'
•":*■"
en
CNJ
-*'
1--."
r-
r-"
■^"
oo'
rf
CO
co'
o'
co" cn"
CO
CD
^
CO
CM
o
r-
CNl
in
co
r-
CO
(D
h-
r-
h-
CM
5
CD
CO
CD
CO
r-
00
CM
en
h-
ID CD
•"J-
CO
00
en
O)
in
r^
in
CO
o
CD
in
CM
ID
rr
CM
■^
oo
CO
"*
00
■*
CO
2
CS
to"
■^
CO
o
in
cs
CNj"
CN
CJ)"
ID
(D'
cm"
c
o
rt
CM
CD
CJ
E
^
O)
CN
CD
tT
o
CM
o
oo
^
CD
in
CO
CD
in
1
t
1
ID
o
CM
o
CN
in
00
en
^
(O
03
O)
o
,_
h-
CD
r-
•a-
CD
CO
ID cn
g.
5
O)
Ol
O
^
OD
CM
CO
ID
CD
CO
CD
00
Ol
■^
CD
o
o
CO
CD
CM
O
o
in
in
CM
O
cn
o ^
0) 8
■s;
cr
cn
O)
Ol
•^
CO
■^
■^
O
O)
CN
<r.
o
fO
CM
■^
en
in
CO
CO
(Ji
cr
■^
■^
o
■^
en
en
CO
CD
CO
r- h-
r-
CO C
5
s
Ol
o
cc
CO
CO
CO
"^
r:
CM
O)
■^
CD
o
1^
in
<D
r-'
id"
o
oo"
cn
CNJ
h-
cn
oo'
iri
o" o"
3 —
h-
(>
CN
CM
O
CO
ID
CM
CO
cn
O
o
V
in
CO
o
CM
cn
o
o
ID
cn
00
CD
CO
O)
00 ■^
1
?i
t
CO
IT
CT
r^
CO
en
CD
CN
CO
h-
CM
C^J
CO
■V.
00
CN
IT
o
CN
-■t
r^
a3_
IT
cn
■*.
cn T-
t^
CJ)
c^
c.
in
CO
CO
in
in
cr
cn
CN
CN
o
■*
co"
(O
■^
co"
co'
c
r)
■^
CO
<D
r^
en
CM
CO
Tf
■*
IT
cn
CM
o
■^
3
ID
cn
in
CO
E
O)
CO
CM
o
CO
CM
r^
CO
CD
CN
CM
^
CO
00
1
1
ID
o
i^
03
CN
in
r^
CD
CO
CJJ
o
Tj-
CO
O)
CD
O CO
"S
O)
to
C\
(O
o
in
"^
CO
o
CO
CD
CO
00
oo
CO
CO
O
OO
in
r^
CD
in
CM
00
CM
CD
CD
CM
^ o
(C
CO
r-
CO
m
o
5
OO
CO
s
N.
PT
r^
CO
cr
o
in
cr
CT
■fl
•*
r^
O
CN
cn
CO
O
o
Tf
h- CM
o
s
CM
1^
o
r^
o
ir
(D
ID
CD
cn
CS
O)
cn
in
in
CD
(D
o
CD*
h-
OO
CD
cn
ID
CO
oo'
CO
CO
r--" cnT
tT
Tj-
C35
o
CN
CD
CO
-*
CD
f^
o
ID
CO
CO
CO
o
CO
CM
in
(U
to
CO
CD
ID
tr.
■*
CC
CM
CO
cn
■^
o
CM
CD
t^
in
CM
-a-
X3
E
CN
CM
c\
CM
to
CM
in
CN
jS
E
ro
CO
o
CO
CM
en
o
^
^
ID
o
CM
o
o
1
t
CO
CO
o
1^
CM
cn
en
CM
'T
00
O
ID
CO
■*
o
■^
CO
■<T
■*
CO
CO o
o
E
8
(N
CO
CO
CO
tji
s
CO
CO
o>
n
CO
CD
cn
CM
00
O
(N
CM
CO
■^
ID
CM
cn
ID in
u
__
h-
CO
r--
o
o
h-
in
00
CN
O
CD
OC
in
CO
CM
in
•V
(D
5
en
IT
r-
OC
CO
OJ
o
CO
■<a-
S
o
1^
ID
■*. f*l
o
h-
in
CV
s
■^
CM
en
CO
o
Tj-
If
03
O
(^
CN
CN
CO
O
o
ID
CO
t^
in
CD
CO
1^
CO
CO
ID in
C4
CN
s
CO
■^
CM
a
CM
CO
CO
(n
CD
r^
o
o
CO
cn
r-
CM
CO
in
oo
Ol
ID
cn
r^
CO
2
r-
o
00
O
CO
n
o
CD
o
CO
CO
ID
<£
in
CM
O)
CO
o
r^
CO
CM
00
2
o
CM
CO
CO
in
CN
CM
■^
■*
CM
CD
o
CM
t
1-
"o
T3 £
o
^
CO
cn
<y>
00
^
^
in
^
CO
CD
■^
1
CM
o
in
"(J-
ID
CD
in
cn
CM
CO
CD
CD
00
CD
o
CD
a
*-
■^f
co
r-
CM r^
CD
y
(O
in
o
CO
CO
CO
O)
ID
(O
CN
in
CN
cn
ID
CM
o
O)
CM
CM
"^
h-
in
CD
O
en
O
a
r-
o
t^
00 CO
OJ
S §
(O
o
CJ)
CO
CO
CO
O
r^
CN
If
in
CN
'*
■*
CM
(D
O
If
CO
en
CD
1J
rr
00
en
(D
CO
cn
CO
o
*- CD
TO
Q.
§
s
o>
CO
p^
cr
CO
IT
in
CO
00
C£
r
1^
CN
CO
CO
CD
h-
o
cn
o
S
h-
CO
Ol
in
a
CO
CNi
co' co"
ID
D —
ir
CO
o
o
o
ID
CM
CD
cn
CO
in
r^
CM
cn
CM
CN
CO
o
CO
00
CN
CO
in ID
"^ fh
»
CO
5
CO
in
h-
C
in
Tf
-*]
CO
CO
O
CM
o
tT
o
CN
CO
r^
o
ID
CD
R ■*
y
CD
< O
^
o
o
ID
CO
(O
CO
cr
in
CO
00
OC
•a
^
If
CD
CO
CO
CN
r-
ID
(C
c
r-
CN
o
CN
CM
CN
CD
CO
ID
CM
cm" cm"
C
o
CO
(D
TT
M-
CO
o
in
■q-
(O
CM
CO
(D
00
CO
■*
to
CM
CD
CM
o
r-
■^
CD
ra
E
CD
E
D
(C
CO
LO
CD
en
CO
in
CD
Q
CO
CO
1
J
o
CD
h-
CD
"»a
CD
■T
in
lv^
CO
CD
CM
o
CD
CO
o
CO
CM
00
CN CM
"S
N
r*-
Tf
CM
ID
O)
Ol
1^
in
c
CD
o
CD
r-
co
CO
■^
CO
N-
■^
CO
CM
f^
h-
CD
00
N.
cn
ID CO
o
r--
O)
CN
1^
CO
CD
CO
en
CO
(C
CD
CD
h-
o
uS
CO
(D
00
CD
T
CN
in
ID
o
03
o
O
■^
ID ID
c
o
^
c
CO
in
CO
Oi
O
ID
CD
r^
CD
CD
c
<p
CC
oc
cv
o
Cn
o
en
CO
CD
h-
r-
o
CN
CN
1^
f^
ID
CO
id" tt"
(>
o
en
o
00
ID
o
r^
CD
r^
h-
in
CM
CM
CO
CO
00
CO
o
CO
c
«
o
CM
CO
in
ID
CM
CO
cn
CO
o
%
(O
CO
-f
o
CO
CM
CO
iD
ID
c
00
CM
CD
CO
(O
in
r
CO
en
CO
in
CO
00
E
u-
CO
ID
CM
CM
CM
n
(N
CN
o
CM
CN
CO
T
CM
ro
CO
CD
o
CD
CO
CO
o
CO
CO
CO
CD
1^
r*
^
03
n
cn
CD
CO
cn
h-
03
"*
-rf
p
CO
CO
h-
CM
CM
ID
a
CN
cn
ID
O Tf
CD
CO
CO
in
ID
CO
CO
-J
a
o
CO
N.
CO
ID
h-
cn
in
CD
r-
CD
a
CO
r--
rj-
CD
CD
(O
ID
cn
CO Tj
E
">J
cn
Tj-
CO
^-
o
o
cc
CV
"^
CM
(C
CM
in
■^
co
00
f^
r-
O
■^
5
h~
en
00
O
h-
CO
03
■^
o
ID
CO f^
8
S
h-
o
o
5
^
CD
in
CD
00
CM
in
°9
CD
r-
r-^
CO
co
o
o
?
in
o
(O
(D
in
CD
CD
CM
co" co"
in
CO
ID
r-
n
CO
CO
in
in
Tl
cn
5
■3-
"^
n
CM
CM
cn
CD
CD
CN
cn
CO
CO
CO
S
03
OO
r^
CD
CO CM
o
h-
TT
CM
O
1^
CD
CN
CM
CO
CO
■3
CO
c
h-
r-
r
r-
CO
o
CO
CO
00
CD
ID in
2
a.
Cv
ID
a
en
s
tT
a
CO
c
o
in
c
CD
CM
in
CO
CN
CN
•*
h-
00
a
CC
-J
CD
T^ CD"
rt
CN
O)
CD
CN
'^
CD
CO
CD
r-
CO
CN to
o
1-
t-
CO
m
CN
.
CM
CJ3
•^
m
h-
in
Tf
00
CO
CD
CM
1^
o
CO
o
CM
CO
a
Ol
in
o> CO
■*
CN
CN
CD
CD
cn r^
1 1
>n
UD
rt
CSI
in
en
CO
(O
in
CD
in
CC
CD
CO
CN
IT
h-
(O
CD Tj
CNi
cn
CN
■^
•<!
o
r^ CN
K
ID
o
CM
ir
CO
r
<o
h-
5
C>
o
tn
CO
CD
1^
(C
CO
CO
in CN
cn
CD
CC
■^
■^
CO
i^. o
s
o
00
o
in
CO
in
O)
t
(D
in
CO
00
CN
c
o
a
cn
o
■^
CO
CC
00
■»-'' CM
c
r^
cn
(C
CD
in
en
co" co"
o
1—
T3
CN
<o
o
CJ]
C3)
CM
CM
C31
■<3
h-
o
00
o
<c
ID
in
o
■^
CO
CN
1^
a
c
o
o
CO CD
in
r-
CC
N-
■>:?
in
CO
o
CD CM
I
IT
CO
05
in
CD
o
o
CO
r
en
CN
in
in
CN
CD
cr
CD
o
in
CO
CN
ir
c
CN
CM
CO
o
r^
CO
oo
■T. CN
to* ■<-
0^
CN
CD
h-
CD
CD
in
CN
CD
in
00
CD_ en
cm' r--'
OJ
TT
en
h-
CO
to
CO
"^
<D
in
Ol
■
CN
C
CD
00
CC
o
co
o
0^
r*-
00
a
O
c:
CD
in
o
CM in
D)
■^
■^
o
S
CO
00
(0
CC
o
^
^_
CN
CN
T-
3
(31
a:
CM
in
n
O]
O
CO
CO
Tt
r--
m
CD
c:
c^
C^
a
CD
CO
CD
CO
CN
CM O
TT
ID
CN
CO
00
in
CD
r^ CD
2
(31
c^
•rr
CM
o
CN
cs
CO
(0
CSJ
c>
CD
T
CM
Tf
er
in
c
CO
h-
CO
o
3
CD
O
CD CM
o
CD
r^
00
I^
(D
O CD
■•J
o
CM
o
o
C3
o
CO
c:i
t^
CD
o
h-
cr
o
o
CN
o
CN
N.
CM
m CD
CO
CM
N.
o:
O
00
o
CD
cn
O T-
o
c
en
CO
o
s
ir
c*
C£
OC
Tj
CD
CO
0"
cr
in
CD
in
00
r^
CD
o
fO" f^
r^
CN
OO
(T
03
r*-
o
CD
Tt" co"
•^ CO
r».
OC
Tf
Ol
CJ^
in
CD
00
CC
r^
CO
cr
^
cn
h-
•=
c-
CM
h-
O CN
(T
cn
ID
r"
O
ci
■^
CD
E
c:
o
n
o
o
CO
CD
C
■^
00
00
00
CM
■^
CO
o
h-
CD
CM en
c:
r*-
cn
r^
r-
o
CD
CN
CN
en CM
oi
Tt
CO
CO
CO
CO
o:
r^
CD
X
CM
a
00
■^
CNJ
o
■^
iD
■^
CO
CD
CO
■rt
oa
n
•V
t31
U)
tA
c
in
E
E
3
o
c:
3
g
3
O
ci
o
"O
iS
o
o
o
o
o
c
o
a
c
£
C
o
o
o
o
o
o
o
o
o
£
o
c
o
CD
o
o
c
a
a
a.
O
o
0}
c
c
o
o
o
o
o
o
o
o
w
o
o
o
c;
o
o
c
a
a
c
(3
c
o
o
c:
o
o
o
o
o
D
5
o
ir
o
\r
o
o
c
iD
c
cC
ir
o
IT
O
o
o
IT
c
CN
c:
ID
o
IT
o
o
o
in
o
I
c
CN
CN
CD
a
CI
IT
M
03
"5
a
CN
CM
00
a
in
h-
t/3
2
c
CN
C\
CO
■^
in
t/» <D
c
ffl
a
a
01
a
CI
a
■c
E
-)
^
b^
s
s
a
o
E
»
o
w
OJ
Q
a
m
o 8
TD E
c
01
■c
■a
■c
■a
T]
■c
TD
■c
c
a
■c
"□
■c
"□
"C
■D
■a
•c
o
X3
■o
■c
T3
X3
t:
-o
■o
C ._
a)
c
-c
c
c
c
c
C
c
C
c
■c
c
c
c
c
c
C
c
c
D
o
o
c
c
C
c
C
c
c
c
3 O
«
\r
c
3
3
3
3
c
o
in
c
3
=3
3
3
O
in
3
3
3
3
a
3
3
O O
(/i
C
o
c
O
O
c
o
c::
c
o
M
c
o
<z.
a
o
o
c
cz
o
m
o o
o
C
a
c
c
a
c
o
c:;
c
o
c:
c
o
c
a
a
o
o
o
o o
7
a
c
c
o
c
a
c
c
o
c:
c
c
7
QJ
a
c
o
c
a
o
o
c
o
o
I
o" d
■c
a
C3
If
c
in
c
c
a
IT
c
c
■o
o
c
in
c
in
o
o
c
ir
o
o
■D
O
ir
a
ID
c
o
O
in
o o
c
c
IT
c\
CM
n
Tj
IT
CN
c
IT
CN
ON
<r
N
in
h-
CM
c
C
ID
CN
CM
■^
in
■>- CM
H
M
M
t/3
M
M
M
b^
m
(fl
(Ji
m
H
=3
m
M
M
M
M
w
«
tfl
tfl
(fl
trt
H
^
tfl
w
(fl
tfl
«
*f
w
«
w
tfl
ifi
1
96
Individual Returns 2003
O
o
I
I
a.
a
M
n
o
E
o
u
c
n
o
0)
E
o
u
ra
o
E
•5
3 2
1
8 e s f s
03 -n rn oj CO
• • • .- K
U1 M --
«!o fO PJ
I I I I 1 I >« o>
If) o> o
CM
s s
S
CN t
lA
•- h-
ncoaom«-o)0'-
c^_ S S h-_ ui o 3 S
cm' »-' CO V ro (O ir> 00
CO in
C7> ai
CO a> ^- o o CO
— T- CN V_ 00 ■V
cm' cm r3 ^' --■
§§
<p — tT)
S 3 R
S 8
•- ID Q CTl CM
•- ID a» in CO
<M T CO >rt CM
m •-
?>iS
K C
tn h- <7) CM
o u^ tf) h-
1^ m o> in oo ^ ^
co' <o to <J> •-' eo' q"
<N ^ o> (D m r- 00
fc • •- l»- h- Ifi CM
in
0)^(0
O) 00 CM •- •-
* 00 * Oi C7) CT Ift h-_ «-_ Oi fM N CJt
Sin »-' V <-' po *-' g" 5' CM* (O •-'
•••• •inr^coQocM
s
n CO (O o> »~ Q)
• • h* 1^ •» O)
(M_ o d) CO
r^' 00 'J-' co'
CO rj o
CO O) •-
m^ocogmtOf^to^h-cN*
(naoo)a>oio>cooiKcOcocO'f-
^^J in
2 3
a r
S 2
CJ) 00
' oi id <o 2
I I I I I
in
*". f^. '^.
cm' to W cm' cm'
•- N rt p S £ (M
■♦' O) eo'
O) 00_ 3) CM
J-" jsi (O' o>
S 2 S 2
Sin
in
O) 00 h- •-
S. Jo
O) in
(n 00 (o <o in r<.
h- •- ^ ^ in oQ
in ^ •- -T CM
•- •- in r*. (D
in o O o •-
cm' gi CO en' cm
o rt in »- CM
h" h- 0> O) c»
Sgj h-' ^" co'
CO K- (O CM
' ' I J^
CM f--
CO CM
S 8
h. CM
8 S
S CO
incointocjjooofooo
(jf^woo'-cg^pinh.
tOf^co— --coocnin
(O CM
(O r*
h-
S 2
to •
s §
CMOifOOJpopinQr^
ooioin»-tnScM*n»-
• i-Tinor^-^eo*-
s ::
s
-^^^^"-^^
§f». in CM
C7> 5 CO
CO in eft K;
«n ui J^J' o
c; s s s
c^ to in
S
8 2 S S
S
»- (O
CM CM »-
V
CO •- to CO CM
r- r^ CO to 00
r^ in CM •- to
<5<5:*cotoc5c5»-h-eM*-»-<M
S 'p r-' ° ?■ s s 8 5 §■ S S "■
«o • ^ to in
c^ 3
5
n
in CO CO h- g
CM (O CM 1^ m
-9 ■^ m •-
s
§S
CO r- in o) T-
in ^ 00 S in
to
00 h-
•- <- 00 •-
•- CO CM
I I I I " ?. r,
2 S
I (D to CO CO
00 CO 00 Q
o" cm' 00* to'
S " '
«" g"
r«* to
CM to
in cm'
tn to
r^ CM to CO ^
(6coc7)005to*»-gcoh-KS
I-. CO ^ r*. 00 in «-^ in p cfi r-_ tM_ f*-_
cm' cm' n' gi CO Q* in g* •-' o>
ioiDci6)to9ooginJM
I I I I I
S 5 *-
CM r-
O O)
O'-oo car^tOfsip^tof^r^tp'^foaoo
w'^w *oocj>oJgpg)00>f^'-inQ
eq CM to «o 00 T-_ r-_ p r^_ to r--._ o* ^_ ^_ in oS
in iri (V.' r»-' cm" ^' h-.' cm' to* ^ co' cm* cm' '-' to' cm
r-(Nto ^(DOO«to»-»-oi®iooBg)
•^p r. •". r^ •- ^ 't to ^_ h-_ CM p O) io 3 o(
?" CO co' T- cm' to* cm" cm* CJl p* C7>* co' co" CO
*»- at T-r-coin^J»-
S I » ss s
Mill
f-~ p »-
I »- 00 o »- m to
•- p *- CM h- -- r^
p to p p p CM OO
*" 9* S *'0 o h-' iri
S'*cooooo^»-or^r-o>r-co
toh-pD*-eDf*»f*-<oin«-ofo
p p p p p p p csi K p p tn <-^
of o>" to" •-" o '-' 00" in" V co' CO* ^ in
fOfinf^r>.(M3<o<5n^co
*- •-ootMor^iCco
to CO tM CM in CM
in
c
^
3
cc
T3
1
0)
rs
3
CO
c
0)
c
n
ra
u
in* Q tn Q q" p" P c5 S
Q) % ^ $ (&
K I
S "g P o iri o" tri q" q P iri S
II
*-< inpincDOpinofN
O'-oicNfO'^inr^'-vi ^-
<-4A1/>MtAtA4At/>M V X
^. omoinoootnoo
a»-»-NtMt0^inf^--fg
SyO. otnpiogpginSp
CkOT-«-?5(Mc5^inh.--?5
Basic Tables 2003
97
0) s
I (1) Z3
■ C S
CO •- 01
0) c ^
IS
2 ^
i S
I 3! I ' ' ' ' S S S r
oi 5 if>
CO CO h." Tf"
I I I t 1 I I
I I I I t
1- * in t-
I o 1 in 5
00 m' h."
(D I CO I
!5 S S S
• ' in cm"
I I I I 1
I CO I in cvj
XT t- CO
CM (VJ (D
in I in I I I I I (o
CO ^ in
0> CM to
I I 1 I I I S;^ C"
CO CO
T- iri
x: I *o I I I I 1
r^ I ^ in
a § 8
O (D en h- OD Ol 03
f^ en ID to Ol (^ t^
00 en h- K ■<- O O
-t CO* to *-' * cm" 1-"
CO
CM
CM
CO
CM
o
in
CO
in
s
§
in
CO
CO
O)
Ol
N.
O CO O CO
^ CM r^
at t^ T-
^ ^ 00 (O
S^?
CM CJ) CO CM
in ^ ID o) cn
^ to (O CO in
• to ■^ 00 to
fo' oo" v" o
CO cnj 1- in oo
o in CM CM in
Tf Cvj 'ff CO T-_
h-T d < cm' ro"
in en T- in •-
Tt CO CM CO to
■^ o r- CM CO
»-" in h-' to" Q
to CM to in oo
CM o r». in »-_
oo" in
o in
fc '
to to in o) CO •-
CO 00 CM to o in
Qfi rt rJ CO o in
ro' in Q to'
" in ^
to CO
o_ CM l'^ oo_ ^^
cm" o r-' cm" cm'
S r iP rf P
?^ 5
^ i i
§§
oo r»
5 5 (o *^
N. tp in K ^
CO O) oi CO in
f*-^ CO CJ T- _ CO
in eo' cm' to cm'
• »- (D to 00
CO in CO ^
*- Q in '
in CO tt
^ s §
o r» (D o
1^ in Q »-
CN^ CO ^ 00
^
T
N. to
<0 CM oo JO
r
f s
S.__ ID CO
iri cm" n."
CM I tr CO 1
»- in cm cji f«-
»- CM O CO •-
CM_ to CO (D CO
■t-' iri gi ^' N.'
K eg ftj ^ o
r- 00. O h- <r-
co" iri o) iri
^ CO 1-
t I I I t t I uo
$ J? S
lO to' ^'
f- oi en
gin 00
CO *-
. . . . ; s.
N 5 5 ro S CM
• *- ^1 h-._ to. b
(0_ O) »-^
r-T *-' h-'
rg CM r*J
m * »
m
tT
^
in
in
s
8
3
in
5
CO
'-
S
CO
cn
s
<o I I I I I
S r^
fJ JN
s s
2^ 'S. v ; ; 1,^. :f.
>^r (i> r -1 ,-j u-<
?^
in u> . ' i-j o< ^>
*- ^ c^ CO lO oO
■ S3 a a ^
V} ay Tt I CM [*-
in in to in K-
f>i O) <3) cn o
S ^■ ?>■ ■ r
i 8
CO C3
CJ) in
OO tD
in I t I I I I 1
I oo CO 00 CO
Jo in S
o> CD O)
g ^■ p
2 i8 fc
imoinooQinofg
'^cgcMco'*inr^»-</>
(i>(i>a)a)(u<U(L>(i)'o
????????§
"5 ■-*. o' in" b iri CD c? CD iri o
^in^»-^CMc5^>5'^'"
"-i in o in
o *- CM CM
*- M t/> V>
«» w t- i. c
§i_ (U O 0) (1)
^ ■? ? ? •?
■-l o in o in
iA w tA ui in
Q "5 'f* ^ S
t% (/> t/» M ■_
$ S (1) 4> -n
? f ? ? i
3 3 3 D Q
I ? !=^' -
(A (A tA tA
98
Individual Returns 2003
0)
E
o
u
c
(0
if)
o
o
T3
w
3
<
0)
N
(O
>.
£1
a
E
o
u
c
(0
(0
o
O
T3
0)
+j
(A
3
■^
<
0)
O)
ra
+j
c
0)
u
0)
Q.
ra
w
ra
X
re
I-
<u
E
o
u
c
re
o
X
re
O
u
c
re
o
(f)
c
^
3
J3
U
or
■D
F
1
o
CM
3
0)
CO
C
ra
0)
C
<u
n
o
D
re
u
CM CO -I— 1 ■(-■*— T-
1- ID CO
Ol tD CO
r- CO if>
m T- -•—
CD
CO
o
to
CM
in
CO
•*-
t-
in
oo
o
•? <7
s
<M
OJ
CO
■*~
s
s
O) 00 h~ in
CM OJ in O)
1- 00 CN CO
J -I— ■*— CO -^ CM tT
CO CO ■^ (O
in ^ o CN
5 ' -
■^ CM CO T-
CO CJ) O CM
to '-_ CO cO_
cm" cm" in co"
CO CO 00 O) in
CO CO en CM 'T
• CM ci^ in CO
en ctT cm" ■*»■'
CO
CO
CM
CM
1^
O
CM
CO
CO
Gi
s
^
I en I CO
_ CM in
CO CO 00
in cd' r-"
■^ 1 CO a>
oo_ r--_ o <q ■r-^
co" ■^" h-" o" •<r
^ O) CM CD
00 *- CO in
CM CD en oo
1 "- en CM CM rr
en CO Tf
in 1- I?)
O CO 00
CO 00
CO oo
CM a>
en CM CM CM CM
in oo m m en
Ol CO CJ) Cl O)
CO O) CM CO CM
" PI CJ) CM CO
C3) CD CM O
I (p I I
to O) XT CM O
CM CM CM
in in in
Oi a> <ji
:::::::: o
::::::: o o
OOOOOOOOO
oooooooo--;
O000000(-j-g
o o o in o CM
■D"0"aT3T3T3-DT3
W -"oooooooooo
,_ooooooooooo
(1) o o o o_ o o o o o Q- Q-
■g '-'. o" m" o* in o" o" o" in" o o
in
o
in
o
o
o
if]
o
o
CM
CO TT in r-
O'DCCCCCCCCDO
te ^OOOOOOOOOO
i_00000000000
DOOOOOOOOOq'q"
■o C) (-,■ „-,■ (-)• i^' {-J- (-J- (-J j^- (-J Q
o o
OOOOOOOOO r-:
o o_ o_ o o o o_ o Q- g
in o" in* o' o" o" in o CM
Oi-(U<DO(D<l)<l)0a)'D
O T3 C C
C tZ D O
-•oooooooooo
ooooooooooo
OOOOOOOOO oQ-
o' in o' in o" o' o" m" o o
J3
!"
s
CD
r
m
o
Tl
t-
<D
0)
h
(iJ
o
S
3
F
C)
3
t
I o o
Basic Tables 2003
99
CO 0-
CD -rt (£l O r-
in o CD 00 CO •
r- T-
1
IT
CO CN
CO CC
CN
c:
in
in
CM
O) a>
(j) r^ CO '3- Tj- CD '-
r — cn CO 00 CO
^ CO
cr
C3J CO CM
1-
CC
IT
i^
CO
s
c
O CM ^
r*-'-cj)co v-moo
ri ^
c
CD in c^
CC
LT
o
o
3
o
E
co" cd" cJ in in co a iri ■—" r-" co"
<o '
CN
ir
CC
cc
c:
CT
c
T— 05 CO^COCOCO OJCOI^^"
■^
cr
CN
CC
CO CC
CM CM ■f CO P^ Id- •<f
CI
CN
CC
-<»
-*
<u
<
n
C*l
ll
Z o
o
h- CD
in in CM 1^ ■<-
0"<S-0 COCOOCD*
CO CD II
T in 1-
^00 r^ CO CM T-
^
"o
o» o
cn ■^
t^ cn cn in o "<J
CO O) O O)
O O
CC
CO CM "-
cD in CO CNi h-
cr
o>
^ i
CM -^
CO -v^ 1-
CM O N
r- CO CO CM oi "<j-
V ^
a
cn 1-
cr
CO CO CO cn CC
"^
OO
CO '
1-' rv.' ro o CM O) ^ ^ 1-
h-
(J) o
(O "
c^
?" ^
h-" ■r-" ■«
cn CD cn c
co'
a>
"S"
r^ o in CO r-^ cn IT
CM CM ^ CM
O)
CT> h-
CM CD (=1 CM W
CN
E QJ
CO
CO Tj- Tj- (^ CD -<J
O O) -^
'*
CO in CO o cn ■r-
OO
E
3 C.
(O
^
^
'-'
o
o
c
i2
(A
5
(A
§
O
1-
(TJ
o
1-
■o
0)
w
(D OD CM CO ■— -^
C3) --
h"
CDCO ■^CDCMtOincOf^OOCO CM CD f^i-CBt-
^coinoo cOtj-cocnit-
fO
in Tj
oincoco ocncnr^cM cMcoonh-i-Tj-ri'r-
T- h-
r^ CX3 in t-
cDOinTj-in inTTcoinco fl
3
c
3
o
E
s
f^. °2. '^. ^. ". "^^ "l ^. ^. ^. ^. ^. (D iq (N CD^ ■»-_ (^ ■.- CD h-_ T- in f h- CN
in oj ■^" to" CO CO ■■-" ro cm" ^" ■<r" ■■a-" i-" cjT ■r-' cm' lo cd" cd' co' oT cm' co" o t\
O CO Tj- ■^ CM CO ■■-
"^" co" cn" V cm" in f-
O CT
cm" rj
N- O 1
CO co" 1
^
o>
oo cn cv
r^ cn c
coco ocncncocococnool- h-
CM ^ CN
cn Tt ^
CM cn n
CO 1^
-^
oi_
to cs
coooocjjco oincoi-
in CO 00 Tj
O Oi
CN
Tt ^
C3> CO r^ CO in CO ■<-
CM O
<
<
5
■^
cm" cm" in" -^r" cn" cd" to" ■»-
■^
■^
Si
1- CM CO CO in CO »-
co" oi"
t^
o
a>
N
W
2
o
1-
>%
n
x
0> CO c^
T-
in CD o in N
eg rv
cn "<:
CO ■.- ■r-
CO C3) -r-
CO PI t».
cnoieocD ocooiinin CMCMOioin t-1
o ^
tM CD CN
00 cn o CD CD ^ cr
tncorroococooocN in o cocsj'.-in ■^i-cni^co co"-
CD CD CM h-
E
O Ifi h-
^
O CO CD Tj
CO 00 1-
CO N
h-oo>cocNCDin ^ 0"
O rO_ ■r-_ T-
CO CO h-
o cn CO -^ o 00 r^
«_
?g"
T-" -^
a
CD O CD CD T-
cn co' cs
in in OD iri -^
O) o r^
TT O T-
co" cm" in o ^ CM o »-
in *- cn CO 'J
CD O
>»
re
cn
Oi T
h-
"tj
CO c:
rt
"* QO in CD ■>* ■^ CO
o
rr CO cn ^
eg cn ■* in 1-
o h- in CD o cn
o_
O) (J) Tl
coincDcD h-cocO'--
®.
CNf^OO CMTCDCJiCO h-COCD^-
^
3 C
z
(O -^J
co' ir
■^ K
■<t CO
00
CO CO r- "* CO
cm"
0.
-d-
CM
X
re
H
TJ
C
re
?
^
M
o
+^
■o
^
o
0)
E
3
to c
oc
cn Tj
N
O CO r-
5
cv
CD C^
CD O IT
CD CO CC
CD ^ CV
CM CM in c-
OO O T-
to »-
CO Tf
r^
C
O CM
^
C
3 a
CO c^
CM
o c
CC
in in in
CT
cn t;
in CC
cm" CC
Tt
cr
■<- r~ CC
CM O CV
CM Tt CM C
CM CF) CC
CD CM CM CO CC
IT
CO CM
O
O
,_^
CC
1^
Tt o Ol
co" cm" c^
N-
1^
CN
CM
O 1- CD O CM T-
CD co" ■r-" TT OO" T-
T- O) IT
cd" T^ TT
O) CM_ CD 1-
in cd' cm Tt
CM O O cn CD ■r-_ (v._ 1^
in CN cd' co' tj-' cd" T-" (c
IT
O h-_
0)
€*< ■^
<T
o c
a-
CO ■^
CO IT
IT
IT
r^
^
h-
cn in CO CO Tj- ■r-
CM
m r- -tt
c
cn CD IT
CD CM CO CD cn IT
CC
o
X
** CC
CC
in c
CM
CT
'■J
C^
in CC
CD CO
<^-
CO -^ o c^
O O CC
CD O "^ CO CT
c^
m
|2
1
O" T-
CN
CN
T-
CT
cc
C
cn CC
CO
tt cd' CC
to' cd' t-
ai r-" CD co' ■•-
n
"
"
OO
■^
'"
Tf
>
4^
c
D
o
'E
E
re
to
'
"^
^
—^
~~
■"
!j
1
X
1
re
i
H
Ql
(0
E
CO
§
c
»
c
l-
c
o
'~
3
"5
o
^
: : C
■a
CO
03
E
8
o
o
O
o
O
o
o
i
i
o
o
o
o
o
in
'^- ^- c
o o o
o o o
o o o
c
o
c
^
0)
o
o
o
o
o
o
o
o
c
1
CM
I
C) o
o
o
CN
o
o
in
^
1
D
o
o
o
in
o
o
o
in
o
o
o
o
o
o
in
§
°
M
CM in ■^
ifi f/i w
2
-t
c
o in
o
in
o
o
o
in
o
ff
i/T
c
3
a
CM
CM
CO
tn
h-
«
f
M
s
C
3
S) q3 a
T3 T3 X3
D 3 3
E
o
^
o T-
cm
CN
CO
•q
in
r-
tfl
6fl
«
o
CO
0)
7
o
o
■> o
M
S
a
V3
QJ
(A
0)
OJ
X3
a
■a
If
c
. § ^ £
cu
oi
oi
1
E
o
.tJ
]
1
oi
"D
■o
■D
T3
■□
TZ
■o
■D
c
c
c
o
t
Si
*^ C 3
0)^0
■a
■□
■a
T3
■D
■D
■o
c
£
CO
a>
ro
W
T3
C
c
C
c
c
C
c
C
3
3
3
O
o o o
o
z
c
c
c
C
c
c
c
3
3
o
c
^
a
3
3
O
3
O
3
O
3
O
3
o
o
3
O
o
O
o
g
O
o
o
o
o o o
o o o
o
o
J
3
3
3
3
3
o
o
1
t_
■-
■< t:
O
o
o
o
o
o
o
o
o
o
o
o
o
o" o" o
o
, -D O O
o
m
n
3
i
c
3
o
o
o
o
o
in
o
o
CD
in
o
o
o
o
o
o
o
in
1
o
o
o
o
s
o o o
in o o
o
o
o
ssg
ir
o
in
O
o
o
in
o
o
O
o
o
o
o
o
re
1-
in
CM
CM
CO
s
in
r^
OJ
in
1- cm" in
■<- in ^
CM
CM
CO
in
r^
CM
in
c
<
<
z
M
w
«
w
W
w
w
tfl
M
M
(fl
(fl
tfl
tfl
tfl
tfl
m
z
w
tfl
«
60
M
tfl
M
V
t/3
(j^
m
(jQ
m
tn
o
z
1
100
Individual Returns 2003
0)
C
'^
C
o
o
I
I
0)
E
o
u
c
(A
V>
O
k.
O
■o
o
♦^
(A
3
<
0>
N
in
>«
c
0)
E
TO
a.
X
TO
H
■a
c
TO ?
^ m
(/) o
T3
o
0)
o
«
X
^
<0
r
2 i
re ?
X
re
0) !5
ct ^
(A
< e
! ■«
CO <»
0» E
S S
re i
H <
n
1
1
1
1
t
1
CC
CN
CT
h-
CO
o 1
1
1 ^■
1
1 1
1
1
1
r^
■^
CN
CO c
• (0
c
Ol
(I!
ir
CT
CC
in
CM -
5
cr
O CT
CN
• r-
3
o
E
iT)
f-
r"
fv
CN
c:
■^
5
CN
to. Tf
CD c;
n
a
^
«:
oc
c\
r^
Ol
CN
to
h-
ai
^
CO
en
s-
u
C^
t~
<
m
s
o
c
g
o
5
o
Q
1
1
1
1
1
1
CC
CC
a
r^
^
o 1 : 1 :
1 tc
1 1
1
1
1
CT
00 <J1 CD 1-
CO O f *»
00
■^
O
iT
o
cr
in
If
^
CO CD oo •
en
E
E
3
^
cr
CN
cc
CO
in
cc
S
c^
CN
a\ CM o co_
'-CD (D to
'
%
<c
n
«o
a
z
-«
CN
1
in
N.
(C
c
1
1
1
1
t 1 1 1 1
1 tri
Tt
1 CO CC
00 rv
c^
o
:
! 00
c
a
cn
f^
00
r^
CO
CM
« j-
CO O C^
h" ■«-
CO in
Ol
s,
D
rT
r
(C
IT
s
a
00
CO Tt
5
^
o
o>
CM* I--
■^ O CM CO
tti ai cm" cm"
iri
n
CD
o
1^
CO ij
00 to in c3)
in
<
o
CN
CN
CN
CN
in
y-
*
ro
o
w
1
1
o
is
^
c
o
CO
to
1
IT
oc
s
CC
cr
o
!
1
1
1
1 1 1 t 1
1 <s
ir
; CO CO IT
^- T
O CO
Q)
8
CO
f^
CN
a
r-.
CC
r-.
in
' N
en 00 ir
r^ in '*
to
CC
E
E
3
En
<0
(0
CM
CN
cr
CO
CN
IT
CJ) co_ h-
T-" Tr CT
1-^ in to T-_
iri cd' CO* Tt*
00
o"
"5
Ol
in
t£
tc
O
CT
1
CM CC
O CD ID CN
in
3
c-
to
CO
CN
<r
CD cm CD 1-
00
z
Ul
(1
""
iO
o
CO
f^
IT
r-
f
CN
3
■<J
3
c^
■<j
1
[ t 1 I :
1 CO in icMT^in oooo--
C3 CJ) 1^
1 **>
c
<c
CN
tp
(J
IT
<D CN
Cv
CM
^ o CO in *-
N- r^ T- CO CO CM o
CM
3
Tf
c^
c
«■
C^
CC
■>»
h-
ir
■«J
CM CO cor»-o eoininf^i-
in ■^
1^.
^
o
E
^
f*
IT
CN
CO' ■>»
IT
iri c
c^
■*
•
rr" o co" co" oi T-
" CNl" to" T-
CO
T
a-
oc
CM CO C
CO r^
■^
CM
■* ^
CO ■■- oo I-- to CO
c
<
00
rt
'fl
in c
_ h- in o-
'*
CM CO CD in tT^ O)
5
(Ti
«-
^
^
o
o
J,
3
"g
^
ID
LU
^
<3
o
tn
<Ji
CN
C^
CN
r^
IT
r
C^
1
III:
CD !CC3inCM COCMCO'a
CD r- CN
I ^
tfl
o
m
CN
0> CN
CN
O CO Tj
CO
r- CO ■ to r^ CM m ■^
CO CO 1-
in »-
n)
q5
E
m
C^
00
in CC
C
r-
CC
CT
CN
to CM en ^^ fH ^ Q ^. *"
. O CO ^
«.
K
E
3
a
CN
IT
CC
C^
co" cc
c
iri
cm'
jr CO ■^
CO o o *-
co' «-* iri
in
0)
OI
CN
?
(C
CT
CC
CC
r^
r^
■^
CM
<e
o) o in o) in •-
CD CO CM
CO
3
C
c
iC
in CC
CO IT
c
CO
CO CO CO 00 1^ xt o
o>
z
r-
«
'
'
tn
TT
n
O O) CC
oo in ir
CJJ CN
CO
CD :
1 I 1 1
1 T
CD CO OJ CM Tt
Ol CM --
CO O CM T- •
"c
CN
(-
CC
CM "^t
c
O CO tc
r-
a> c
CD '
(O in T- CO CO Tj
I^OCOCOt- ^f^-
«
=
c
C
CO f\
r-
CM in a-
(p O ■r-
Ol
h- in ■ ■
CO CM N- CO ■r-
o to o oo
*^.
o
E
2-
00
CN
CO rv
cm' CD <r
h-
r-
CT
in incMcncor^ r^co
h-
00
ir> c
CO C3J r-
in o CC
CO
to to CM ■— 0> CO to
Ot
<
b.
in ■r-
^
■^
r-
O
"^ CO (^ CO ^ o
o
1
o
ra
c
c~
CO" CD' ■^
c\
r^
■■- CM to ■^ CM
lO"
CN
•
•
i
^
U
o
^
o
CC
CO <r
o-
CT
CN
CD •
I 1 I 1
; r
in CD o CM r^
CM CM <J1 T- CO CM Cn !
1 1-
If)
IT
cr
u;
CC
CN
ir
o a
r-
c
C
o •
4 -*
• ■^ CO in "* ■^
CO CD CD CD CD '
0)
E
C
c
C31
c
(T
tc
c
CN
Tt
in CT
CT
■<J
o o
CO N
h-._ in CM_ "<T t3)_ 00 CJ)
?1
E
3
CO.
C
■T
r> CT
iri CC
a
r-
C
Tt
co"
■^
cm" co" co" iri co" to" cm"
■*
0)
h-
c^
r^
fO (T
CC
CC
CC
CC
CM C3) CO O O ■^
CO CO
CO
3
to
■^
CC
CN
C\
(O c
CO
CO CM 1^ oo to '-
CO
z
u
CM r\
£<■
CO" CC
c
CN
K
CM CN in to CM
00~
CN
'
•
r«.
;
■»»
t^
^
1
1
1
I
1
III!
; CM r-
: o 1^
cc
r^
1 in
c
ir
iT
CO ^
CO CM
CM in " «-
CD CO in
to
c
(O lO IT
-^
0)0 o
-o
E
o
CO CO T-
o
iri co" •-
o
cu
(N
0)
^
<
£
nj
^
^
?
^
TO
0}
>.
6
0)
o
h-
I
O O ^
■^
1
1
1
1
1
1 1 1 I 1
; to in 1 CO CM c
in
1
] ^
■a
T
rc
CM o cr
in
■^ i^
in to c^
CM
o
0)
2
E
r> c
a>
o
O) ^
CN
CO
X3
E
£.
r
CD* r^
r-
Ni
00 ■■-
co"
to"
ci)
CN
cNi in p"
(O
CM C^
in
3
c
z
0)
^
E
tf)
o
CJ o o o
X3
1
a
E
C
c
o
c
c
a
o
o
a
00.000.
.500.00
.000,00
.000.00
0000
a
E
g
1
•
c
a
a
o
o
c
c
c
c
o
c
c
o
c
° "^ <^ "2 "^
2 7
a? «-
^
9
in
O
IT
c:
o
c:
in
c
o
If
^ fA *A tiA tfi
i s
1 E
I
ir
c
in
o
o
o
in
c
o
If
c
CN
CN
<r
-q
IT
r-
M
*/)
nderS
under
under
under
; o
CN
CN
en
'a
in
m
tfl
tfl
o c
o
7
c
tfi
M
iA
M
M
fA
M
M
M
a
a
O T-
O M
tfl
M
M
tfl
tfl
tfl
tfl
tfl
OJ
^
E i
«}
c
OJ
oi
t.
a
a
a
CI
T3
TD
a
i> o .^
s
s
QJ
s
QJ
s
a
T3
"O
o "5
<
1
tfl
a
■D
■D
■c
■c
TD
■D
■c
TD
C
C
1
0) -^
■o
■o
■o
■a
T3
T3
"D
c
c
w
■c
C
C
c
c
C
C
c
C
3
3
o :
c
c
c
c
c
c
c
3
3
(1
E
c
o
o
c
a
o
3
O
3
O
o
O
o
O
o
g o o o c
§ 1
3
3
c
^
3
o
o
3
o
3
o
o
o
s. 1
■■ -a
c
o
o
c
o
o
CD
o
o
o
o
o o' o' o o
o a
- -o o
o
o
o
o
o
o n
en
c
3
a
a
a
c
a
in
c
c
o
If
o
CD
o
o
o
in
1
_- o o o o
5 o in o o
o i
^ IS
■a
TO
C O
3 O
o
If
o
in
o
o
o
o
o
o
in
I
o
o
O K
o
ir
a
in
1/1 t-' T-' cnT in
o
■.- in
CM
CN
CO
g
in
r^
c\
in
z
M
w
w
w
bi
V
w
tfl
w
faO t>0 (A faO M
z
</> M
M
M
M
t^
t/i
M
t/3
t/J
tfl
tfl
t»
<
f-
1
Basic Tables 2003
101
•a
o
3
C
*3
C
o
u
■
I
0)
E
o
u
c
to
(0
o
o
■a
a>
(0
3
0)
N
(0
>
c
E
re
Q.
X
re
h-
■o
C _
re "^
■» is
(fl o
0) -S
O
X
re
JQ
F
re
nj
-J
?;
X
l-
re
1
h-
0)
(A
E
m
C
1.
3
a>
q:
j=)
^ CO
I
CO
CO
V E
SI
re =
h- <
1
1
^
ert
Oi
t>~
in
CM
1^
to
CO
in
■^
1
1
1
o
1
*o
"*
N-
o
;
£
in r»- to o) in
cocoo' h-cnoocDT-
CM
in
en -^j-
CO 03 oo ' CO
CM
c
CO O " CD ^
o Tf o_ cD_ ■^_ en cD_ tn
CO
to r^
o CO tn co_^
c
T3
o
E
in
S3
■»-" T-" co" cm"
cm" i^' r^' co' in o" 't' co"
• ^ CM ^
CO
I"
eo' T-"
cm' r-' cd' oo*
• t- CM CM
CM
s
c
<
1
E
,^
S
1 * 1
r^ CM ^- r^ CM
o t- -^ * ooincn-^-^r
^
;
i
I : 1
in 1
1 r- o
o CM t^ ; o
CM
3
o
r^ in CO CM T-
CMCMcn oocD^-r^*-
CD
CO
CM CO
CM ■<- to • CM
OT
E
s
E
3
c
___
cD_ O) • O) in
Tfinr^ »-cDin''-i-
(O
en
en co_^
Tf in h~ r-_
eo_
lU
i
3
cm"
CM
^ ^
^ Tt OO" T-"
s
'
=■
T-* ■^" 03* cm'
"
z
5.
3
00 PO O) T- CO
0)T-Ttincoa)cor^in
1
1
CD (--
h- in CM
CO to en CO o
CO
a)r^o)cocj)f^incMco
o
CM O
in r^ T-
in in -^ en Tj-
^
c
3
o
E
<
•*
h- ■»- »-
CO in CO r*. 5
CM h- CD in CO CO in CM_ CM_^
00
■^ O)
eo CD "<r
o tD_ cn CM_^ l^_
Oi
??
cm"
CO
• «
* eo" in o" cd'
ctT eo" cm" r-' CO* co" ai ■<-' cm*
o"
co'
rC cd' in
CD r^ ^ in iS
CM
«
Ci
< - CO in
cDi^'^incocMi^rri^
CO
in
* CM rr
eo
to
B
c
"5^
[
CM If) CO
CO ^ h- CO in
N-ococMorocnino
in
1
;
1 in in
in CD
CO m 1-
■rt- CM -^ CO CM
■^ " S t: S
CO
<u
O
S
■»r •- CO o) CO
CD tt CO r^ r-
tor^cocoocnocMoo
in o
r^ ^- CM
Ci
O
0)
E
3
K
Cl
s s s
T- ^ ^ Tf O CM_ CM_ CM_ CO
In
CO en
o_ o
CO CO CM
CO T- CO "tf tD
CM
CM
2i
3
CM
' 1- CO
r ?■ Ji S" S
co" o" cm' cm" in" cm' xf" ^'
"<r CD CM ■<-
s
=■ ="
r"" ?
cd" r-^* en"
• CM -"d-
T-' en cm' cm' to'
TT in CM -r- 1-
CM
z
ID
■t
r^
O) ui in
cn ■^ CD t^ CO
CD in -^ 00 CM
■"a-'^'^cocD'<-co"*o
i-cor^ooenencocDoo
h-
in
en CD in
o r:
O CO (J)
23 K s ^ s;
CO
U>
1^
n CO CO
n
CD
o ■<- CM
■5 *S
CO en 'J CM to
o r^ to in o
c
3
«
CO
CO CM est
CO_ CM_ O 00 CD_
coi^eoinen'^ocMi-^
in
r^ to r^
in in
•t
T-' in" CO in cm"
"*" o' ay rf o" ■<-" co" co' in
inT-incDcncDcocO'^
T-CDCOCOCOCMCDCOCO
in
CM* cm"
I--.' eo'
co' r^' o*
■r-" CO* ■.-" O -r-'
e
CN
T- T- CM tT ^
o
1^ CM ■^
in o in to CD
o
CO
r-
T- CD CO CO in
_c
in
^
in
T-' cm'
1
X
_2
1
1
^
1
U-
o
Q)
.^
S
CO in oD
o in O) in CO
omcocor^r^cMCMCM
CO
^^
to
Tf o in
(A to o
in T-
^ tn en
ci 1 to
r^ in CD
o o o en 03
q
X
o
E
3
z
«
u:
^
5 cD_ in
cj) t^ in r*. in
TT CM O). 0> -<*
^CMooa)incoenr^cD
(5S o to CD CM T- o en -r-.
in
O)
§
tO CO
en to
CD in 03 cm CO
CD to CO CO in
CM
CM
2
E
o
iti
o'
(D T-' T-"
iri in cd' r-" tj-"
to' ej) CM* T-" en" t^* h-" CD* TT
o"
cd"
en" oo" r-'
CO* to"
'-" *5 G
S iG Ci n' 2t
S
^—
CM
CD
in O) CM
CM CO CD r^ -^
t3) CD en -"t CO *- CM
CD
■*
to to en
Tt to en
CO to tn tt en
OO
0)
"-^
^-
t- *- CM CM r-^
in o -* T-
o>
*" *"
CM CM to
in en Tf T-
^
^"
co"
S
<^ 2 3; G Ji!
»- O CO CO o
cocDcoomcoh-incM
CO
1
1
t 1 o
CO I^
in CD CM
en "tj- tn in o
CM
N
CO cc
cDcooT-encocOfF^
to
• CO
;^ ^ £S
en CM o ■>- CO
r-
c
3
ifl
* CM
• O) CO en o)
Tj-enco'^-^cooO'f-cn
^.
oo
O CD_^ (T.
CM_ CO_ O to CD
O)
-■ '■ 2 s
h-" h-' co' o" in" en cm" oo' m"
oc
cm' CO* CO
cd" en uri oo" t
h-
3
1
■"-'
O)
cocMr-oooocO'-Trin
CO
oo
• ■^ CM
CM T- in to CM
T- *- T- CO
r«-
3
E
c
is
1 O) 00
■-a- O 1- CM CD
^ CO CM ^ CD
t3)OC\100COCOr^CDOO
tn
1
1
1 1 CO
en in
CM r- to
en t^ o r^ in
2
o
c
in ■*
CO rt
to^inoco-50i-.co
Tj- ■»- T- ■<}■ CD in c^ in CO
CD
• to
in CM CM
■•-■»- N- en o
ff
1
(C
• O CM_ CM_ r-
cr
?*
cv
r-_ 03 r^
CO ■^ CD CM -^t
CM
3
00
c
CM h-" V-' C\
CO* in" co' cm' CO* ■r-* cm'
■<r
cm' O CD
T-' Tf* in* cm" 03
to'
E
C-
•
*- TT
CO en CO 1-
CO
CM
*
• V- CO
CO O) CO ^-
T-
3
z
o
tn
-i
^
1
O -"t c
CM CM CO I 1
CO O CO
1 1 1 1 1 1 1 1 1
o
,
1
^ f^ 1
CO CM lA
CO CM
en
i 1 1 1 !
^
■a
!
C
_^
cr
o CO a
o) en CM
K
O '-
■^
to
CO
o' o" O)
o" in* <»*
in to' '
cm' in
o
to"
oo
in
3
2
o
1
— '
Si
p -^r en
s s -^
CM y-
in »-
CM
CO
0)
%
i
8
B
i
8
"o
If
;
1
o»^
S S 5 ' '
1 1 1 1 t 1 1 1 1
ss
,
1
co r- eo
CO CO g
CO CD
to ^-
s 1 '
CO
1 1 1 1 1
in
CD
E
3
z
E
3
e>
CM CM h-
r*-
r- o
CD
^
E
"S
(O
C£
o
O T-" I-*
CO O T-
5 S §■
«
O* ■r-' •
CM CD
s's
s
(D
w
g)
u
f- in CO
r-- o CM
5
CM CO
to
m
o
<•
^'
r-
CM
.
E
8
c
C
c
g
S S 8 § §
o o" o" o" o
Q- o o o o
rS
1
a
E
1—
(—
e-
e~
e~
c
c
c
c
c
c:;
a:
c
c
c
c
c
c
c
ci td s
o o p.
o o o
M
o o o o c
°- o o § :::• ^- IS s a
ess
S S
S S S
° o o S
3
o o o o c
7
.c
o o c
•R in c;
o c
o o c
0^5
o CM in T- c
^
*-?. m" c
in o" o o' IT
3
in* c
* O" O* iT
(A
n
(
O T- C\
CM CO Tf in h-
^^■0-g3333c-
- £
o ■^ c\
CM t^
't "2 ^
1- a* to tfl c
C
o
£
C
i= W M
«► w ^ W tf=
c;
c
■<- tf» (jg
to iF
09 69 tf=
._ OJ 0) ^
3
<u
1
c
n c
i_ oi
qj (1) Q} <D c
I
c
n c
i_ a
aj c
oj o a
Q) -D T3 T3 ^
2
c
^
(D "D "C
"O T) "D "D "C
1
(D -o t:
T3 TZ
•D 13 -C
T3 C C C ■-
w
T3 C C
C C C C C
C 3 3 30000C
&
XI c c
c c
c c c
C 3 3 3 C
»
c 3 r
3 3 3 3 =
Q g g 5 o_ o o_ o_ c;
1
C 3 =
3 =
3 3 =
^ o o o £
o o o o ^
t
= o c
O O O O C
a
^ o c
o c
o o c
. X)
o o c
O O O O C
- -c
o c
o o c
o o o o c
n
1
o o c
O O O O C
. ° o o o g S g g «=
in o o o H. "'. "-1 '-'. c
X
R
>
n
cc
c
c
o c
o o c
. CD O O* O" ^
X
ra
i
a
-
'^. O" IT
o iri o' o" c
S o «■
O IT
" o" o" c
in o o C3 c:
c
^
in T^- V
CM CM CO ^ IT
vi lA (^ ^ y=
r^T-CMin'-T-cMin^
in 1- T-
CM C\
sss
t*- »- CM in T-
c
z
fe^
tft W b=
(y>toti9tfl(j9tflty9Wy=
z
if
ffy iji if
tfl t^
te to to tft fc^
o
<
l-
z
102
Individual Returns 2003
■D
0)
3
C
♦3
C
o
u
o
u
c
(/)
(/)
o
T3
0)
(A
_3
<
o
N
(/)
n
c
o
E
m
Q.
X
re
c I
TO o
■g i
ol
re s
6 "
n
-1.
re
c
-1
F
X
to
re
<i>
1-
F
w
c
3
1!
4-*
«
o:
» I
re =
I a;
z
CO fO o> CO r*- (^ CD
t^ r*. <£) (N T- fO n
m to n cN Ol »- Tj
■-- in »-
1^ CO CO
■^^ in CN
CjT (D (O
^ T- CO TT CO
ai to to 1-
CM o o CM O) O) ro
O) c) CT) in T— *— Ol
0)_ Ol OT CN_ O CO f^
T- 1- •- cm" TT co' ri
O CM C7) h-
O) m CM «-
C7) O) o_ r*.
»-' * CM* CO*
O TT CM "- h-
I I CM CO
in in
t I I I I
I 00 CO
^ CO
(O o
\ O} a h-
iD 00 o Ol m
CO CM CN O) r*
n O C0_ CM_ IT)
cm" f--' cm" ■^" h^"
CM CM CM *- •-
CM CO CO
O ■■- 00
■^ CD Ol
O !--_ CO ^*_ CM_
O ■«T O" O* to" h-"
■^ "- CM CM ^ ■»-
r^ r^ 1^
CO CO 5 f^
oooio ■i-cnoooo
CMOOCO 1-CMOlCMCO
CD o CO r^
UJ ■<- 1^ T
CO O CM CO
in oo CM
in ■^ CO
Tf in 1^
N 5
I I O) CO r- c3) -^ o
O • CM CD CO ^
CM CJl O C0_ Ol
• ' cm" ■»-' I
I I CJl CO 1^ CJl TT r-
o o o o o
o o o o o
o_ o o o o
in" o o o in
o o o o
o o o o
o o o o o
_- o o o o
-.=' T3 O O O
■o c o o o
TD -O TD -a -O
o o o o o
o o o o o
o o o o o
o' in o o" o"
I- 01 0) 0)
0) "O T3 -O
■o c c c
in
(A
i
E
3 3 D ZJ
3 D 300000
D O C3 <^ <^ ° <^
g g O O O O o
o o o o o o o
—■ — " o o o o o
■^ "^ o in o o r-r
1^ T3 O O O
ooooo oooo
o o o O O o" § o °-
inoooin ocMiO'^S
cMcoTinr^ i-t/jiAteo
._._i_^^ ^0)00)'^
aidiaiaiQi q-otjxi^;
TJ-aTiTS-o -accc^
CCCCC C3DDO
333 = 3 ^OOog
OOOOO oooo*-:
ooooo ooooo
in o o o
CN in ■>- 1-
tf> t/> w to W tA
c o o o_ ooooo
o" in" o' o* o"
CM in ■■-
ffi
o
■.- in T- T-
w w
'-'- o o o
in o o o
Basic Tables 2003
103
■a
o
3
C
C
o
o
I
I
o
E
o
u
_c
(A
(A
O
h.
O
■a
a
*j
(A
3
<
O
N
>.
c
0)
E
>
ns
0.
X
re
I-
T3 I
C J
re •
■a
c
o
U
I.
O
£
X
_c
re
Si
£>
re
c
-1
E
X
.!>
re
1-
a.
F
(0
c
3
^
4^
<D
s
q:
< I
I a;
CO 0)
CO "
« i
re =
B E
E ^
z
E -
o
-3-
cr
S
(N
m
o
m
fO
m
o
m
o
on
in
n>
h-
en
m
o
in
'O
ro
ro
o
in
rO
in
^
n
o
o
rN
on
in
i^
in
(n
m
■^
in
CTi
Tt
r-
n
r-)
o>
CO
CM
I--
CD
C)
ID
CO
CD
t^
r-
r^
i^
iri
o
in
(D
■^
CN
r>
CM
in
"^
<M
■^
r-
<N
(N
(O
in
in
N.
m
s
in
m
r-
t^
"r-
in
^-
(N
(NJ
ro »- -"f CO CM tj-
CM in Ol CD T- CD
I^_ ^. '~- ^. C3 '".
r-" CO m ^ in" r-'
■,-(£) CD O)
1- en CM CD
CM CD O ID
cm' o o" en
r^ ro CM ■^
1- CM CM
00 C3> r- CN r*.
in cj> in 1- CO
CO i-_ in CM 03
O h~" N-" I--." CD"
CD CD r- h- O
CM CM in in T-
■^cn<3>coincDcoco
h-fi-^nocDT-in
tt Tf N._ en CD in s. ■•-
T-" co" CO cd" t-"
1^
(n
in
fN
f^
^
.^
■3-
(•>
cu
r^
Ol
o
r^
in
Ol
■q-
r-
(O
in
r-
m
■^
m
o
(D
in
O)
mincoco h-intDOcD
r^coocD r^cotDtnco
co_ C3> CO in 1- CO ^ CO CO
co' o" co" O cO" co" O Tf h-'
T-Trcj)CM cdtj-cdcdcd
CD (D ■^^ c:) r-- r^_ ■r-_ CO co_^
T-' CNJ T-' T-" 1-" CO cm" <D
CO
CM
cn
CM
CM
(D
o
in
5!
I
g
o
CM
CD
CO
CO
in
CM
o
CO
CO
CO
o
CO
CM
CO
o
CD
CD
00
CD
00
CNi
in
CM
CO
O
CD
00
in
o
lO
CO
in
O
CM
CM
r^
s
s
CO
§
CO
CO
h-
g
i
g
o
s
CO
O
o
CM
CD
CO
in
CD
CO
o
CD
CO
CO
in
o
in
CM
CM
ID
■^
CO
in
T-
■<-
CO T-
o" cd"
h- CO
O T- CO CM
o r*- oo CD
■r-_ rf •a-^ CD_
to" CJ) h~" co'
CO CD CO CO
CM CO CO CO
CO CO ■^ CD 1^
r^ CO in CD CO
CD r-_ ■>-_ r-_ cD_
a> rr" cd" in" -"j-"
^ C) CO CD CM
T-" T-' ■r-' *-' co'
1^
CO
o
CO
CM
CD
CNJ
in
CM
O
CD
CM
CD
CD
CD
CM
in
n
in
CN
CO
in
in
CO
CM
CD
CM
s
o
00
in
§
CO
CO
CO
in
CO
CM
O
CO
CD
<D
CD
in
CO
CO
c^
CD
CD
O
?
CO
CO
in
CM
CM
in
CO
s
■^
CO
CM
CD
S
s
i
CO
CO
CO
CD
O
o
CD
CD
CD
o
?
CO
CO
1- 1- CO
CD_ ■^_ CD_^ r^_^
CM o" O ■^''
r^ 00 in o
O CO CO CO
SI- ■»- CD
C0_ CM ■<-
to" r--' in" cd'
CO CO CO in
O 1^ CD CM
CDh-CsJCMCDCDCOCOCD
■•-oin'a-cDOCNno
-1- ■«T in CD rt O ■^_ CD_ in
co' cm' ■<-" o" ■>-" cd" in" co" cd"
in-tti-comT-O'i-T-
CM_ co_ r-_ T- in co_ cd_ co -fr
'cj-' co' o" o" in in" co" oi m"
COCDCMCD(Nt-COi-CO
CO o
in in
CD Tt
CD
in
CD
CO
CO
1^
CD
CO
o
o
s
CO
CO
n
CM
to
CD
CD
o
in
CM
s
CM
s
s §
S
s
CM
CD
S
co
in
CO
CO
to
in
CM
CO
in
CM
CM
CO
r^
o
00
CO
o
in
CM
in
00
;:
CSI
s
5
s
s
o
CM
s
s
CM CM in n
CM ■<J- csj o
CO T- O CO
CO O 1- CD ■<-
CM CJ) CO CD CM
CM 0_ O CO CD
in" cm" cd" co" ■^*
CD CD in CO CM
0_ O^ CO co_ o
cd" id" T-" cd' r^"
CO •«}■
o CO xr in o -"T
CMCDOOincOOOtOCD'T-
T-h-p^r^inoiCMT-T-
to" 1- CD in" 1-" co' ea" ■«-" cd'
OOCDCDincOCOT'-
tT CO CD CO
cd" co' -r-'
CM CM in CO
cm Tt CM O
00 O T- to ■•-
CM t3) CO CD CM
CM O 0_ CO_ CD
in CM cd' oo" "^"
O) CD in (D CM
O O CO CD O
co' cd" ■r-' cd" h-"
to Tj- f^ o o
CM to CO in CO
T-_ rv._ h- h- o
to" ■^" co" in" -r-'
CO to CD in CO
■^ CO CD CO 1-
ai oo" T-"
I I I O O 00
^ ' s
I I I ; CN
I I I I I
I I 1 I CD CO
lilt
O) -^ CD r^
tD O CO CD CO
CO ■^ T- O O)
O O C0_^ CM_^ ■<-_
tt" co" ^-" Tt" co"
h- CO CO CO in
CM_ o_ r*- CD_ CM
co" -r^ cd" "*" Tf
■•- CM CO O)
tDinr*-T-cocDoocDin
^O^-CMCD^v-CMt^
^ -^ Oi tD_ CD O) 00 CD CO
o" co" cd'
O T- T-
in CO c3i_ co_ tt
■V CO o o in in cd" (7)" in"
OOCDCMCDCMi-COi-tO
CO CM O O
in 5 ^ 00
CM CO h- ■^
COOCDCO CDOCOOICO
inininco corj-T-otJi
cn_TrtD_r- oococmt-
cm" o" o' ■^" ^" cd' r-." TT cd'
i^ooino i^cococoin
CD If) r^ ■•- CO
T- O ■^ CM CO
■^. ■^. Ol 'P. ■^^
co" cm" o" o" r-"
in ^ 1- CO CD
CM_ to h- T-^ tT
■^" co" o" o" cm"
CO to CM to CO
g
5i
in
CD
8
CO
CM
CM
§
i
CD
CD
CO
s
CO
CM
s
CO
CD
00
in
CO
CD
in
CO
CM
o
CD
in
CO
00
CD
CM
S
S
CO
in
CD
o
CM
CD
O
CO
in
CO
CO
O
i
1
in
5
s
OO
^
^
CD
CD
CD
to
■•-
CD
1^
CD
00
1-
CM C^J in CO
CM Tf CM O
CD_ CM_^ cn ■<-
in" cd" cm" tt"
IT) r- -rr O
CO T- O CO
CO CD ■t- CD ^-
CM CD 00 CD CM
CM_ O O CO_ CD
in" cm" cd" co" 't
CD C3) in CD CM
0_ O 00_ CD_ 0_
cd" cd' ■>-" CD f^"
CO ^ r^ CD O)
CM CD oo "<J- N.
T-_ h- f-^_ h- o
co" T-" co" in T-"
CO CD CD in 00
"<J- CO CD CO '-
en" oo" <-"
o o o o o
o o o o o
a
o
f-1
CM
CM
D
m
f«
♦A
w*
f«
W*
fA
D
fA
TJ
■n
TJ
■n
■n
"n
-n
Tl
r
tf>
3
3
3
3
3
3
3
3
3
(\)
f->
O
r-1
O
T)
O
O
o
o
C
o
o
o
o
O
o
o
5
y*
tf*
tf»
&9
tft
o o o o
o o o o
o o o o o
— - o o o o
(u 0} 0) c
X3 -a -o T3 <-
3 3 O O O O O
o o o o o o o
g g o o o o Q-
CD O O O O O O
^- —- o o o o o
o o o "^
CM in t- 1-
WJ (A tfl (yj
o o o o o
o o o o o
o o_ o^ o o
iri o in" o' o* o in
i^ o »
■a o o o
c o o o
X3 T3 T3 -a TD
C C C C (Z
3 3 3 3 3
O O O O O
O O O O O
O O O O O
O O O O
o CM in T- s;
■>- W » t/> o
tA !_ ■_ I- E
,_ (U CD Q) '^
Q) T3 TJ T) J^
T) c c: c °
o o o o "-i
o o o o o
o o o
X
o
^ o o
in
m ^
2
w
w
fe9
t»
w
w
te
w w
104
Individual Returns 2003
■D
0)
3
C
C
o
o
I
I
0)
E
o
u
c
M
M
O
•a
0)
*j
w
_3
<
0)
N
c
0)
E
>.
re
Q.
X
re
I-
C a
(fl o
ol
X E
re 2
re
X
re
c
0) 2
< I
■ en
B 0}
CO <D
••^ ;
i! I
re =
^§
15
z
S g
o) h-_ in oq o fo o m to
(n X-" od cm' o o o ■^' CO
t^ -^ <D (D h-i-CDCnTT
■tt in t>- in ^. ■^^ <o f^. "I
1-' CO 4D oj cnT cm' h-' o"
■^ CO CO o
OOOCJl'^i-O'VN-'-
mcotnc3ic3)r^CNjcocM
»-_ CNj c3> to_ co_ CO CNi r^_ h-
S" in 00 CO *-" o r^' co" to
r^COtDCMlfiCOOO'^
»-oOh-inoinco**cD
Ol in
CO h-
CO
CO
CD
CD
CO
CO
CD
CO
CO
CO
o
CN
00
CO
en
in
CM
CO
CD
CO
CM
CM
■^
CM
s
CO
CM
CD
O
CO
Ol
en
CO
in
CD
CO
O
CO
CO
o
CM
o
f^
s
m
in
CO
00
s
s
CO
g
CO
CO
CT)
^
s
CO
8
CD
CO
?:
in
eg
CD
s
CO coooco'- inmtDi^cM
^ T- ^- (£3 <» cjioocom
CO_ CO CO_ CD CM_ CM in CM C0_ ^_
T-" (D tT cm" cm' CD -r^ CO m CD
Ol CDCDinO rf t- Oi (J> OD
00 ■v co_
*-' ^" co" co"
(0_ CO_ O I^_ O
cd" to" cm" Ol"
CMOlOcOOCOOCMO
CMCOCOf^CMCDincOCM
■vcomcocooicM'-'-
o" to" r>-" in *-" fo' co' »-' cd'
0(Da>inoororj-i-
in 00 o> CO
en" co" '-"
CM CM in CO
CM Tj- CM O
C31 CM Ol "-
in cd' cm' tt
CO «- tT O
CO »- O CO_
t' cd" cd'
m r- CO "T
CD CO ^ in
0_ O CO_ CD
co" co" ■•-" cd"
CM CO CO in CO
^_ r- 1^- IV. o
CD T-" (o in ^'
CO CO CD in 00
^ 00 Ol CO »-
ai co" ■r-'
O CM 00 (D
O O CM CO
CO CD
OO' CD' co' co' CM
*- "tr o CD CO
h- CM CO ^
CO CM O I I
CM 1^ in
co' cm' CO
CO CM lO
§
in
i
§
5
C31
CO
CM
§
s
CO CO ■r- 1 I
I I I t I I I
I I I I 1
O O f^ to
rO to CO CO Ol
in iD CD o in
ID T- T- CM_ co_
in cm' in" *-" cm"
CO ■>- T- -jj-
incJicoT-mcotocoT-
CMinCMCDCDOOCOCO'^
O C3i_ r^_ (31 CD r-._ ^_ co_ CNI
r^oiT-cocooicDcoin
tTOOOOCO^-^CMCO
1- CN
^jiA^ OCOOCOCO T-
»-t^CO0O COCDr-*Tj-CM
Ol f- CD N-
CD in CO CD T-
cm' cm" cd' cm" cd"
Tj- CJl O) CO CD
CO in o o
h- 1^ CO CM
o_ »-_ co_ ■<r
co" co' in T-'
O) r«- CO i^
O CD f^ ■<}■
r^ CO CO CM '-
CO
00
CO
o
CO
CD
S
CO
CO
o
CO
CO
CO
CD
s
5
in
O)
CM
in
"^
CO
s
s
o
CM
o
CM
ta J- 1- o CO T
^ ■<* CO (D CM CM
r«-_ CO ■^r o CD_ co_
OO CO to CD CO
CM ^ tT ^
cji ■^ r^ OO tt
in o co_ r*. CO
co' «-' iri rv.' tt
(31 r^ CO • ^
m p^oi^cD cDro»-CDCO incococjicooo
CD CMCOCDCM (MCMCDin»- COOCMinT-"
CM CO CO CM_ CO_ ■^_ CD_ CO_ CO O (N CD 00 CO •
cm" co' co' t-" r^' cd' r--." Tr co' o ■^" r^' ^" '
cor^cjiTf cO'i-cocMi^ mm
cO'^T Tj-tNcomm intoocDCD
cmt- (DTfincMco coocMmm
^- <3) 00_ CD_ CD O CD CN tO_ CO_ CO
in cm' co' co' co' m' cd" t-' h-' tt *
T^ T-»-cMCMto mm
CO m m 00 r-
'-_ tD_ CD_ CO_
^- CM cd' cd'
CM O) Oi CD S
fM_ in (31 CM_ CO_
T-" o" t" •<- (D
O) O O CO CM
co_ co_ Ol m_ m_
■r-" ^" cm' cm" m'
cO'*omcMtDmco«-
t-tJ(O.^COCDCOCMCO
0_ ■^ CD CO_ CM »-_ CO to CD_
cm' co' pv." »-" lo' CD co' r*." cm"
r^-fCMCOCMi-TtT-CO
CMincDCM^tCMCOT-T-
^' 1^' t' ^'
(D O CO CM
or^mcD^ *-mcj)coco
cocDOi»— CO oioicor^co
h- cD_ o h-_ ^_ m_ co_ *-_ (N oq
ai co' rr fv.' m' o c3i ^r" »-" cd
*-fOCO00»- CM*-CMtDCM
f^ CO '-^ O CM CM m_ CD CM CM
CM* cm" in ■^" h~' ^' r^ T-'
m
CM
00
co
g
5
m
fO
O)
m
§
CO
s
m
CO
o
1
CO
CN
CM
o
5
to
g
CM
O
OO
CD
m
to
CM
5
CO
CO
CO
Ol
m
CD
o
CO
CO
CO
1^
o
CO
m
o
s
o
CO
CO
CM
CM
i
CM
g
CM
OO
•^r
CM
1-
•-
«-
1-
*-
T-
CM
T-
J-
■^ CD CD
CD 00 ■^
m m o
m
O
(N
CM
r-
O
ro
O
m
CD
m
<-l
CD
(\l
M"
CM
CO
m
o
00
CO
CO
O
to
CM
r^
O
CM
r^
T
•^
CN
il>
CM ■■- ■^
O O O O
O O O O
o o o o o
o o o o o
o o o o o
o o p o o
m' o o* o m"
o o o o
o o o o
m h- ■<-
o
o
(i>
W
W
if*
fc*>
Vi
(A
lA
11
?r.
fr^
nS
\-
y
y
^
■y
1-
^ -D O O O
^ C O O O
T3 -O -U -O X3
C C C C C
TVNews
OpenLibrary