Arthur Murahwa v ABC Easy Loans (Private) Limited

### Preamble
IN THE LABOUR COURT OF ZIMBABWE
JUDGMENT NO LC/H/162/25
CASE NO LC/H/1227/24
HELD AT HARARE, 10th MARCH 2025
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IN THE LABOUR COURT OF
ZIMBABWE

JUDGMENT NO
LC/H/162/25
CASE NO LC/H/1227/24

HELD AT HARARE, 10th MARCH 2025
AND

In the matter between: -

ARTHUR MURAHWA:
And

ABC EASY LOANS (PRIVATE) LIMITED: RESPONDENT

BEFORE THE HONOURABLE KACHAMBWA J,

For the Appellant: I. Chagonda, Legal Practitioner

For the Respondent: G. Sthole, Legal Practitioner

KACHAMBWA, J:


THE APPEAL

1. This is an opposed appeal against the decision of the respondent’s Disciplinary Authority. Seven grounds of appeal were raised as follows:

1.1 “The Disciplinary Authority erred at law in holding that the raising of an additional charge after the suspension of the employee was valid at law.

1.2 The Disciplinary Authority erred at law in holding in any event that the Appellant’s conduct in the circumstances amounted to willful disobedience of a lawful order more particularly in that:-

1.2.1 The employee’s conduct was far from being willful.

1.2.2 The employee had good reasons for audience with his employer prior to the release of the laptop

1.3 The Disciplinary Authority erred at law in holding that the conflict of interest policy applied to the employee.

1.4 The Disciplinary Authority erred at law in holding that the employee did not disclose his interests.

1.5 The Disciplinary Authority erred in law in holding that the employee misused the corporate card and that board authority was required for the use of the card.

1.6 The Disciplinary Authority erred in law in holding that the employee was guilty of any offence that was levied against him.”


BACKGROUND OF APPEAL

2. The appellant was employed by the respondent, a duly licensed microfinance institution wholly owned by African Banking Corporation of Zimbabwe Limited (BancABC), as a Managing Director. The Appellant’s responsibilities were outlined in his Contract of Employment and Job Description, which are linked to the position, and are also governed by relevant Legislation, Regulations, Legal Instruments, the Bank’s Policies, and Regulatory Directives.

3. In the course of its operations, the appellant was mandated to adhere to all applicable legislative and regulatory frameworks, including but not limited to internal policies, group manuals, and other governance instruments aimed at ensuring sound corporate governance practices.

4. On 4 March 2024, the respondent charged the appellant with 3 counts of misconduct in terms of Section 4 (a) of the Labour National Employment Code of Conduct Regulations 2006 (S.I 15 of 2006) i.e “Any act or conduct or omission inconsistent with the fulfillment of the express or implied conditions of his contract of employment.”

5. By way of a formal communication dated 21 March 2024, the respondent preferred an additional charge against the appellant, alleging "wilful disobedience to a lawful order" in contravention of Section 4(b) of S.I 15 of 2006 “theft or fraud.” This additional charge was duly served upon the appellant through his legal representatives on 22 March 2024, thereby bringing the total number of charges against him.
 3 to four. The additional charge was preferred against the appellant after he was instructed to return to the respondent all assets in his possession belonging to the respondent, including but not limited to laptops, iPads, and access cards.

6. In the execution of his duties, the appellant was under an obligation to uphold high standards of integrity and fairness. Investigations conducted into the matter established that the appellant had contravened fundamental obligations arising under both the express and implied terms of his employment contract. Such breaches were further found to be inconsistent with his responsibilities as outlined in the respondent’s Policies and Legal Instrument in the following respects:

I. **“Conflict of interest.** Investigations established that BancEasy engaged the services of an agent, namely Glory Teem (Private) Limited (“Glory Teem”), pursuant to a contractual agreement initially executed on 17 May 2021 and subsequently renewed on 1 February 2023. Further inquiries revealed that the Chief Executive Officer and Managing Director of Glory Teem, one Herbert Mukukumidza, was a relative and nephew of the Appellant. In contravention of his fiduciary duties and, in particular, the terms of his contract of employment, the appellant failed to disclose his familial relationship with the principal of Glory Teem, thereby placing himself in a conflict-of-interest situation contrary to the Group’s Policies. This omission constituted a violation of both the express and implied terms of his employment.


II. **Irregular transactions with Glory Teem.** Investigations have revealed that, in addition to the conflict of interest arising from Glory Teem's engagement, multiple irregular transactions were executed involving the appellant, his relatives, and Glory Teem. These transactions, which were deemed improper, included the following:

Between July 2022 and December 2022, a total amount of ZW$2,570,000.00 was transferred from Glory Teem's agent account to the appellant's staff salary account. On 7 December 2022, the sum of ZW$318,998.96 was remitted from Glory Teem's account to Premier Auto Services for the servicing and repair of the Appellant's vehicle (Registration Number AEN1378).

On 3 April 2023, the appellant transferred ZW$250,000.00 from the staff account to Glory Teem's agent account. Furthermore, between July 2022 and January 2024, a cumulative sum of ZW$10,175,200.00 was transferred from Glory Teem's account to a CABS bank account registered in the name of Judith Murahwa, the Appellant's spouse.

The appellant failed to disclose the aforementioned transactions in the declaration of interest forms submitted to the aespondent, notwithstanding the fact that the transactions involved financial transfers between bank accounts held by the Appellant, his relatives, and those associated with the agent.

III. **Abuse and misuse of Corporate Card.** Investigations revealed that the appellant applied for and was issued a corporate debit card linked to BancEasy account number 11768575602040 on 15 September 2021. However, the issuance of the said debit card was not authorized by a board resolution, constituting a violation of internal policy requirements and principles of good corporate governance.

Furthermore, the following irregularities were identified concerning the issuance and utilization of the debit card. Between January 2022 and 30 November 2023, a total of 62 transactions were conducted using the card, amounting to ZW$ 3,478,226.06. Of these transactions, 16 transactions valued at ZW$ 16,437,601.50 were not supported by receipts, while 21 transactions totaling ZW$ 8,800,631.53 were executed during irregular or non-business hours. These irregular expenditures, which included payments made at liquor stores, restaurants, and sports clubs, constituted non-business-related transactions carried out using the corporate debit card.

The aforementioned financial mismanagement resulted in the respondent incurring irregular expenditures and financial losses.
 As Managing Director, the appellant was the responsible and accountable officer for all such transactions. The appellant’s conduct, therefore, was inconsistent with the express or implied terms of the employment contract and, in the alternative, amounted to misconduct constituting theft or fraud.

7. The appellant was suspended in accordance with Section 6(1) of Statutory Instrument 15 of 2006, which states that:

“Where an employer has good cause to believe that an employee has committed a misconduct mentioned in section 4, the employer may suspend such employee with or without pay and benefits and shall forthwith serve the employee with a letter of suspension with reasons and grounds of suspension”

without remuneration or benefits, effective Monday, 04 March 2024.

8. The appellant was tried and convicted on 7 August 2024. He then submitted his mitigating factors on 9 August 2024 and he was dismissed from employment on 23 August 2024. The internal appeal failed. Aggrieved by the decision, the appellant appealed to this Honourable Court.

**APPELLANT’S SUBMISSIONS**

**Whether there was a conflict of interest**

9. The Appellant contended that the Respondent exclusively relied on the Conflict of Interest Policy of ABC Holdings Limited. It was further asserted that it was an established and undisputed fact that the said policy was applicable to ABC Holdings Limited and its subsidiaries, and
 7 that the respondent was indeed a subsidiary of Banc ABC. However, the appellant emphasized that the respondent was not a subsidiary of ABC Holdings Limited.

10. Furthermore, the appellant stated the policy in question pertained specifically to ABC Holdings Limited, and for it to apply to any other entity, including the employer, it would have necessitated formal adoption by the board of the respondent. The appellant noted that it remained undisputed that the Respondent was a legally registered entity with a distinct corporate identity, separate from its parent company. In support of this position, the Appellant cited the precedent established in *Zinnat Life Assurance Limited v George Dikinya* SC 30-10, which stated that “a holding company and its subsidiary are separate legal entities.”

11. The appellant further referenced the testimony of Mr. Wade and Mr. Tokwe, asserting that their evidence was unequivocal. Both witnesses stated that they had no recollection of any board resolution by the employer that formally adopted the policies of ABC Holdings Limited. The Appellant maintained that, at no material time, were the policies of ABC Holdings Limited formally incorporated into those of the respondent. Consequently, he submitted that the policy relied upon by the respondent did not constitute the respondent’s policy and, as such, was inapplicable.


Whether there were irregular transactions with Glory Teem

12. The appellant contended that the Respondent relied on the testimony of Mr. Tokwe, the Auditor, as evidence in support of the charge in question. The appellant observed that the Auditor initially identified the payments in question as irregularities that warranted scrutiny, thereby raising suspicions of potential impropriety. However, the Auditor, in his testimony, unequivocally stated that upon the conclusion of the investigation, it was determined that the payments pertained to private transactions wholly unrelated to the respondent and did not implicate the respondent in any manner.

13. The appellant contended that the Respondent alleged the transactions in question were unlawful on the basis that they involved foreign currency. In response, the appellant submitted that Zimbabwe operates within a legally recognized multi-currency system, which has been extended through legislative provisions until 2023. The appellant further asserted that individuals are legally permitted to conduct transactions in multiple currencies. Additionally, he emphasized that no evidence had been presented to substantiate any exchange of currency at a rate inconsistent with the statutory or regulatory framework. Consequently, the appellant argued that the charge was without merit and ought to be dismissed.

Whether there was abuse and misuse of the Corporate Card

14. The appellant submitted that both Mr. Wade and Mr. Tokwe testified that the respondent’s procurement of a corporate debit card from its bank required a board resolution. It was undisputed that the respondent already had an account with Banc ABC. The appellant was a signatory to this account.

15. The appellant further stated that the account was used for routine expenditures, which were settled either in cash through ordinary withdrawals or via transfers. The appellant emphasized that when the respondent initially opened the account, a resolution was required. More so he stated that banks require a corporate body’s resolution to open an account. Once the account is established, designated signatories must be appointed.

16. The appellant asserted that, in light of prevailing cash shortages and the broader initiative to promote a cashless society, obtaining a debit card was necessary to facilitate payments through electronic transactions. He maintained that such procurement did not require a board resolution.

17. The appellant stated that his testimony was that he instructed his Finance Department to apply for a debit or swipe card. He further stated that there was no documentary evidence to substantiate the claim that a board resolution was a prerequisite. Moreover, he emphasized that if such a resolution had been necessary, the application would have been denied.

18. The appellant submitted that allegations had been made regarding payments executed outside normal working hours, at liquor stores, and in some instances, without supporting vouchers. However, he stated that during the hearing, the Chief Internal Auditor, who was also the respondent’s key witness, conceded that the necessary supporting vouchers had indeed been provided. Consequently, the allegation was withdrawn, and as such, no longer stands.

**Whether or not the Appellant failed to return the Respondent’s laptop**

19. The appellant stated that the emissaries sent by Mr Wadi did not relay to Mr. Wadi what the appellant had stated. Following the telephonic discussion, the appellant was awaiting a phone call to discuss access to the laptop, which was necessary for the employee to prepare for his defense. He noted that another factor to consider regarding the additional charge was that it was issued only after the emissaries had been sent to collect the laptop. Before that, despite the letter’s lack of clarity on the surrender of assets, the respondent did not solely base its actions on the appellant’s failure to return the laptop as per the letter’s contents.

**Whether the verdict imposed on the appellant was appropriate**

20. The appellant argued that the Disciplinary Authority erred in failing to consider his personal circumstances and the extenuating factors in the case. He highlighted his unblemished 25 years of service with the Respondent as a significant personal consideration. Regarding extenuating circumstances, the appellant emphasized that the alleged misconduct caused no prejudice to the employer, either reputationally or financially. He pointed out that the entity in question,
 1 which he was accused of failing to disclose an interest in, had generated more revenue for the business than any other agency. Furthermore, he asserted that the respondent had benefited from Glory Teem, the entity at the centre of the allegations. The appellant also argued that his failure to make a declaration was excusable and trivial, given the overall circumstances.

**RESPONDENTS SUBMISSIONS**

21. The respondent argued that the appellant's claim of misdirection due to the additional misconduct charge was unfounded. The respondent stated that the appellant was instructed to return the respondent’s assets, including his laptop, upon receiving the charge letter. Despite multiple attempts to retrieve the laptop, the appellant failed to comply. As a result, on 21 March 2024, he was issued an additional charge of wilful disobedience to a lawful order under Section 4(b) of S.I. 15 of 2006.

22. The respondent, in the course of its business operations, engaged an agent named Glory Teem. The contract with Glory Teem was executed on 17 May 2021 and later renewed on 1 February 2023. Internal investigations revealed a relationship between the appellant and the Managing Director of Glory Teem, Hubert Mukukumidza, who was identified as the appellant’s nephew. The Appellant failed to disclose this relationship to the respondent, despite Mr. Mukukumidza holding a key position in the Respondent’s agent.


23. Before the Disciplinary Authority, the appellant presented the same defense, arguing that the policy applied only to ABC Holdings and its subsidiaries, such as the Bank, but not to the Respondent, which was a subsidiary of the Bank. In dismissing this argument, the Disciplinary Authority found that the policy applied across the entire group, including the Respondent. The appellant’s argument was deemed a technical attempt to evade responsibility, particularly since the policy had been deposited on an electronic platform in which the appellant participated.

24. Furthermore, the policy was found to apply to the respondent as it qualified as a “subsidiary” of ABC Holdings under Section 185(1) of the Companies and Other Business Entities Act [Chapter 24:31]. Although the Respondent was a “grandchild” entity, it was legally considered a subsidiary of ABC Holdings.

25. Conflict of interest was a common law breach of the employer-employee relationship and did not require codification in a policy or code. Employees had a legal obligation to disclose any personal relationships that could result in prejudice to the employer. The Disciplinary Authority’s findings were well-grounded in both fact and law and could not be impeached.

26. Regarding the ground of appeal, which dealt with irregular transactions with Glory Teem, the respondent submitted that Zimbabwe maintained a comprehensive exchange control and currency framework that strictly prohibited money exchange or currency dealing. He referenced Section 4(1)(a) of the exchange Control Regulations, 1996 Statutory Instrument 109 of 1996 provided that:

4. (1) Subject to subsection (3), unless permitted to do so by an exchange control authority—

(a) no person shall, in Zimbabwe—

(i) buy any foreign currency from or sell any foreign currency to any person than an authorised dealer; or

(ii) borrow any foreign currency from, lend any foreign currency to, or exchange any foreign currency with any person other than an authorised dealer; or

(iii) otherwise deal in currency (not being an authorised dealer), that is to say to do anything in relation to currency that is specified in paragraph (a) or (b) of the definition of “deal” in section 2 otherwise than in accordance with these regulations;

27. The respondent stated that the appellant’s actions constituted currency dealing, or simply "money-changing," despite not being an authorized dealer, thereby breaching Zimbabwe’s exchange control regulations. He noted therefore that the Disciplinary Authority’s findings were firmly grounded in both fact and law and could not be impeached.

28. The respondent argued that the appellant’s submissions in mitigation were duly considered by the Disciplinary Authority. However, the Disciplinary Authority determined that these circumstances did not lessen the overall seriousness of the appellant’s misconduct. It correctly found that the appellant’s actions were serious and premeditated, undermining the respondent’s ability to place trust and confidence in his future ethical conduct. Furthermore, the Disciplinary Authority concluded that the nature of the misconduct rendered the Appellant unfit to continue in his role, as the actions were material and struck at the core of the employment relationship between the parties. The respondent referred to *Toyota Zimbabwe v Posi SC* 55/07 at page 8:

> “We are bound by the rule of construction to the effect that we must presume that there is no intention to alter the common law. As Mr Zhou put it, the Labour Act contains no provision which either expressly or by implication purports to alter the common law principle that an employer has a right to dismiss an employee following conviction for a misconduct of a material nature going to the root of the employer and employee relationship. A code of conduct cannot alter or abrogate a principle of the common law. It does not matter that the code of conduct is a product of an agreement.”

**ANALYSIS**

29. The Court, after evaluating the arguments from both parties, acknowledges that the appeal was grounded on allegations of procedural impropriety, policy misapplication, and erroneous findings on misconduct charges. However, it upholds the disciplinary process and findings as legally and factually sound.


1
5


30. Additionally, the Court determines that the additional charge against the appellant was properly instituted, with procedural compliance ensured by serving the charge on the appellant’s legal representatives. The mere addition of charges does not invalidate disciplinary proceedings if due process is observed.

31. The appellant’s failure to disclose his familial relationship with the principal of Glory Teem was deemed a material breach of fiduciary duty. Moreover, financial transactions between the appellant, his relatives, and Glory Teem’s accounts indicated conflicts of interest and improper dealings, violating internal policies and financial regulations. Evidence of unauthorized transactions, including expenditures at liquor stores and for personal use, substantiated financial misconduct. The Court found that such misuse was inconsistent with the obligations of a Managing Director, warranting dismissal.

32. In the case of *Celsys Limited v Nobert Ndelezwa* SC 298/11, on page 5, Gwaunza JA (as she then was) referred to *Standard Chartered Bank v. Chapuka* SC 125/04, where it was stated that:

> “Conduct which is found to be inconsistent or incompatible with the fulfilment of the express or implied conditions of a contract of employment goes to the root of the relationship between an employer and an employee, giving the former a prima facie right to dismiss the latter.”

33. Furthermore, in the case of *Clouston & Co Ltd v. Corry*, 1906 AC 122, Lord James of Hereford remarked, by way of a dictum at p 129 that:
 |1<br>6|
| :-: |
 “Now the sufficiency of justification depends upon the extent of misconduct. There is no fixed rule of law defining the degree of misconduct which will justify dismissal. Of course, there may be misconduct in a servant which will not justify the termination of the contract of service by one of the parties to it against the will of the other. On the other hand, misconduct inconsistent with the fulfilment of the express or implied conditions of service will justify dismissal.” (my underlining)

34. Considering the given analysis, it is the Court’s view that the appeal has no merit and ought to be dismissed.

DISPOSITION

35. After having looked at both parties’ arguments before this court, it is ordered that:

1) The appeal be and is hereby dismissed with costs.


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valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan="1" valign="top"></th><th colspan
--- END OCR FALLBACK ---