ࡱ> %` DMbjbjNN 9,,:@7< < < (d  dGdGdG8G<GD B(H(H(H(H(HJ<JK$bhʘNŒ /MJJ@/M/MŒ (H(HXڒNNN/Mv (H (HN/MNNjÉ (HH ЌEdGMj[20 Ndd p(KZK@NK4K9(K(K(KŒŒsNj(K(K(K /M/M/M/M D *`9 *`9  SubjectGas (Downstream Reconciliation) Rules 2008 Guideline note for rules 65 to 75 and 80: the commissioning and carrying out of performance audits and event auditsVersion1.0Date17 March 2009 Introduction Rule 65 of the Gas (Downstream Reconciliation) Rules 2008 (the Rules) requires Ĵý to commission performance audits of the allocation agent and allocation participants at regular intervals. The purpose of a performance audit is to review the performance of an allocation participant, and its associated systems and processes, in terms of compliance with the Rules. Rule 66 of the Rules provides that Ĵý may commission event audits, either on its own initiative or in response to a request from an allocation participant. The purpose of an event audit is to ascertain the cause or causes of any particular issue or event that has arisen in relation to the allocation of gas under the Rules. There is no requirement in the Rules for Ĵý to determine or publish the processes and criteria it intends to use for dealing with audits. However, this guideline note has been issued to assist the allocation participants in understanding the processes that will be adopted by Ĵý in applying these provisions in the Rules. Once the audit framework has been in operation for a period of time, Ĵý also intends to issue further guidance material to allocation participants on other aspects of the audit process in light of any experience gained. This guideline note addresses the following matters: General provisions, such as the appointment of auditors, setting up of audits, and costs and payment; Specific issues applying to performance audits, including a regular programme for such audits; and Specific issues applying to event audits including what may constitute an event, the triggering of event audits, and the carrying out of event audits for gas gates for which the cap of 1.035 or the floor of 0.985 apply, under rule 80. This note is explanatory in nature and is not legally binding. It needs to be read in conjunction with the Rules and the general approach set out for participants in no way reduces the requirement upon participants to know and comply with their obligations under the Rules. General provisions for both performance and event audits Audits are carried out in relation to allocation participants. Where an allocation participant is a single entity which carries out more than one allocation participant function (eg retailer and transmission system owner or retailer and meter owner) and is the subject of an audit, the audit will generally only relate to allocation participant function or issue being audited.. Appointment of auditor Rule 68 sets out the provisions governing who may be appointed as an auditor. In summary, the auditors must be independent, have no conflict of interests and cannot be part of Ĵý. The allocation participants being audited are entitled to recommend one or more auditors for appointment by Ĵý. In the longer term, Ĵý intends to establish a register of approved persons who can act as auditors, but in the short term appointments will be made on an ad hoc/per audit basis. The appointment of an auditor will generally occur in conjunction with developing and confirming the terms of reference for the audit. Subject to the requirements of the Rules, the process (ie contestable, tendered or by direct negotiation) to be used for appointing an auditor will be at the discretion of Ĵý. Factors influencing this decision include the size of the audit (a major and relatively costly audit may be subject to a contestable process), the degree of specialisation of skills and background knowledge involved, the availability of the auditor and the urgency of the audit. The appointment of an auditor has been delegated to the Chief Executive by the Board of Ĵý. It is recognised that locating auditors with no conflict of interest may be difficult given the specialised nature of the gas industry and the possibility that many potential auditors may already be conflicted in some way through their involvement with allocation participants. If this proves to be a difficulty in any given case, Ĵý may appoint an auditor outside its register of approved persons and which involves the appointment of person with audit experience but no particular knowledge of the New Zealand gas industry. In general terms, Ĵý intends to adopt the following steps when appointing an auditor: Step 1: Confirmation of the allocation participant that is to be audited, and of the proposed terms of reference for the audit. Decision on whether the selection of the auditor will be contestable or not. Step 2: Invitation to the allocation participant being audited to nominate possible auditors. Step 3: If applicable, initiation of contestable process through the issuing of a request for proposal. Otherwise, Ĵý indentifies, contacts and obtains any relevant information from potential appointees Step 4: Review of potential appointees or proposals. Step 5: Ĵý appoints auditor and notifies the allocation participant being audited. Ĵý will have the following expectations of auditors: Auditors must ensure that they have sufficient resources to enable them to perform their auditing obligations as set out in the Rules in relation to any audits they agree to carry out; Approved auditors may use suitably qualified employees or subcontractors to assist them in carrying out parts of the audit tasks. However, they will be responsible for the accuracy and quality of the final audit; and If they are relying on the work of an internal auditor of the allocation participant being audited, they must comply with NZICA Auditing Standard AS-604, or the requirements of the relevant Institute of Internal Auditors Guidance (Practice Advisory 1210.A1). Auditors will be expected to protect the confidentiality of information where information is provided on a confidential basis. The quality of auditors audit documents may be evaluated and Ĵý may remove auditors from the list of approved auditors in accordance with its auditor approval policy as amended or replaced from time to time. Carrying out of audits Rule 69 covers the provision of information to the auditor. Provided such a request is reasonable and for the purposes of the audit, an auditor may request: any information from any allocation participant; and to examine any processes, systems and data directly relevant to an allocation participants compliance with the Rules. Allocation participants must comply with any request from an auditor made in accordance with paragraph 2.5, but may indicate certain information to be confidential (ie commercially sensitive) so that such information is not made public when the reports on the audit are published under rules 71 and 72. The auditor is restricted to considering actions, circumstances, events or inactions that occurred in the 30 months prior to Ĵý requesting the audit. Under rule 67, actions, circumstances, events or inactions that occurred outside that period cannot form part of the audit. Rules 70 and 71 cover the preparation of draft and final audit reports. Draft audit reports are provided to the allocation participants being audited, the allocation agent, Ĵý and any other allocation participant the auditor considers has an interest in the report. Those persons have 10 business days to provide their comments on the draft report, which the auditor must take into account before preparing the final audit report. The final audit report is provided to those same persons and, under rule 72, Ĵý must also publish the final audit report, subject to any exclusions on the grounds of confidentiality. Ĵý requires auditors to ensure that the audit report includes the following information: The allocation participant being audited; The auditor responsible for the audit; All persons used to perform the audit; The tasks performed by the allocation participant; A summary of the performance of the allocation participant in terms of compliance with the Rules; A summary of the systems, processes and procedures of the allocation participant that have been put in place to enable compliance with the Rules; A list of all persons or entities the allocation participant uses to perform its information gathering and processing tasks with respect to the allocation process; Comments on the extent to which information was made available to the auditor; Comments on the extent to which the allocation participant complies with the Rules with clear identification of any alleged rule breaches; and Any other matters that the auditor considers relevant to the allocation process. The audit report should be arranged in the order presented in the Rules, under the appropriate headings. Rule 74 sets out provisions governing the use of final audit reports. Final audit reports may be used for the purposes of any compliance matter under the Gas Governance (Compliance) Regulations 2008 or for considering any amendments to the Rules. In addition, Ĵý may use a final audit report for considering special allocations under rule 51, reviewing the performance of the allocation agent or an auditor or any other purpose it considers necessary. All details of an audit report that are not published will remain confidential unless otherwise agreed between the allocation participant and Ĵý. The auditor will keep all information relating to participants obtained in the course of carrying out audits confidential unless; the disclosure of the information is required by the Rules, Gas Governance (Compliance) Regulations 2008 or other law; or the information is or becomes publicly available. Audit costs and payment Rule 75.1 provides for the costs of performance audits to be paid for by the allocation participant being audited. Rule 75.2 provides different regimes for the payment of event audit costs depending on whether the auditor concludes that a material issue has been raised in relation to compliance with the Rules. The auditors determination in this regard is final, ie not subject to appeal to Ĵý. Where the auditor determines a material issue has been raised, the allocation participant must pay the costs (or where the issue relates to more than one allocation participant, the proportion of that cost determined by the auditor). Where no material issue is raised, the costs will be apportioned to allocation participants as determined by Ĵý. Rule 75.3 provides for the costs of the audit to be agreed between Ĵý and the auditor. Ĵý intends that these costs will be: At the time that audit costs are agreed (generally expected to be before the audit commences) the expected costs will be advised to those allocation participants who will or might have to pay some or all of the costs; As soon as possible after the completion of the audit but prior to the issue of formal invoices, the total costs and the allocation of costs to allocation participants, will be advised; and Payment is to be made by the 20th of the month following the month of issue of the invoice. Performance audits Rule 65 requires Ĵý to arrange performance audits of allocation participants at regular intervals. The carrying out of performance audits is mandatory. However, Ĵý has a degree of discretion in determining the frequency of such audits, ie what constitutes a regular interval. The intention is for performance audits to occur as follows: The allocation agent will be audited at intervals not exceeding two years, with the first audit to be initiated no later than December 2009. Allocation participants will be initially audited on the basis of a rolling three to four year programme which is designed to ensure that every participant is audited at least once during the first three to four years of the Rules coming into force. The length of the initial audit cycle will depend on resource availability. The order of audits will be at Ĵýs discretion but Ĵý will aim to notify the allocation participant at least two months prior to the audit being performed. If the initial series of audits raises compliance concerns then Ĵý may choose to increase the frequency of subsequent audits for that particular participant. Follow-up audits of this type will be carried out within the 30 month period set out in rule 67 to ensure that all relevant information is available. Please also note if a performance audit raises a particular issue or event that may need further immediate investigation, Ĵý may also commission an event audit subsequent to the completion of the performance audit. Event audits Rule 66 allows Ĵý to decide whether and when an event audit should occur. An allocation participant can request under rule 66.3 that an audit be carried out, but Gas industry Co has sole discretion to decide whether to commission the event audit. Ĵý must not grant a request if it considers that request to be frivolous, vexatious or not made in good faith see rule 66.4. While an event is not defined in the Rules, it may cover a broad range of circumstances related direct or indirectly to the allocation of gas under the Rules including both long-term issues and one-off events. This approach is consistent with the purpose of an event audit, which is to ascertain the causes of a particular issue or event that has arisen in relation to the allocation of gas under the Rules. Rule 80 identifies one such particular issue or event being the instance of a gas gate which has an annual UFG factor which exceeds 1.035 or is less than 0.985 during the initial two year transitional period in which case Ĵý is directed under the Rules to consider whether to commission an event audit. Particular issues or events that may result in an event audit being commissioned include, without limitation: A significant step change in the total actual level/percentage of UFG at a gas gate in a particular consumption period or series of consumption periods, which might indicate a disruption to the normal pattern of supply and/or significant meter or meter read errors either at the gas gate or at the consumer installation; A persistently high positive or negative level/percentage of UFG at a gas gate, including during the transitional period, regardless of whether the level of annual UFG falls outside the cap of 1.035 or the floor of 0.985; Any information or incident which indicates that the incorrect assignment of ICPs to gas gates is significantly influencing the allocation of gas at a gas gate; or Any other information or incident which indicates that inaccurate or incomplete data, whether due to meter or meter read errors, data estimation errors, allocation participant system or process errors, or otherwise, is materially influencing the accurate allocation of gas at a gas gate or may be contributing materially to a persistently high positive or negative level/percentage of UFG at a gas gate. In relation to other issues or events that may arise but are not mentioned above, Ĵý will generally not consider commissioning an event audit unless specifically requested to do so by an allocation participant under rule 66.4 and the issue or event is having a significantly adverse or unfair effect on the allocation of gas under the Rules. In relation to rule 80 situations where, during the transitional period, a gas gate has an annual UFG factor which exceeds 1.035 or is less than 0.985, Ĵý intends to take the following approach: In consultation with allocation participants, all gas gates which fall outside the 0.985/1.035 limits will be reviewed to identify the circumstances that might have led to this outcome and, for gas gates where an event audit is considered necessary, develop an intended programme of event audits to be given effect to during the transitional period. These event audits will be commissioned in the gas year to which the annual UFG factors apply but the audits may continue beyond this period up until the conclusion of the transitional period.  For the purposes of this guideline note, any reference to allocation participant in this guideline note also includes the allocation agent.  Note though that the auditor may request any information from any allocation participant in respect of an audit - see rule 69.1  Note that given the nature of the audit process, the actual cost of an audit may change as additional matters come to light during the audit. This is expected to be more likely for event audits, given that the work and resources required to ascertain the cause of an event may be difficult to estimate accurately prior to the commencement of the audit.  Under rule 80.1, where the annual UFG factor at a gas gate would have been less than 1.035 or exceeded 0.985 the allocation agent must give notice to Ĵý that this has occurred  Including corrector register.  Please note that the annual UFG factors for gas gates during the transitional period are derived from UFG levels in the gas year two years prior to the gas year in which they are being applied see rule 79.2. For this reason, a gas gate with a UFG factor that exceeds the limits may no longer have high levels of UFG and therefore an event audit is unlikely to be necessary.     149118.3 149118.3  149118.3   ! #  οοݣve]]]]]]]h mH sH !jhbQh 0JdUmH sH h]^JmH sH hl^JmH sH hbQh mH sH hbQh 5^JmH sH hbQh ^JmH sH hSl5CJ^JaJmH sH h!{5CJ^JaJmH sH hi5CJ^JaJmH sH #hbQh 5CJ^JaJmH sH hbQh 5^JaJmH sH #4}pkd$$If0%0%aytc] _$Ifgdc] `$Ifgdc]:H MCM} _$Ifgdc] `$Ifgdc]pkd$$If0%0%aytc] ^$Ifgdc]pkd($$If0%0%aytc]X %$zzzrrrzz& & F gd & & F gd &gd agd skd$$If40%0%af4ytc] #$avx9;xy(vߵzrrrjjh}mH sH h1mH sH hInh aJmH sH hbQh hZmH sH hbQh aJmH sH h mH sH hbQh mH sH hbQh 6mH sH jhV0JdUmH sH hVmH sH h^mH sH hh mH sH h 5mH sH hbQh 5mH sH (<y"0dg x!!$"S#r$&X''& & F gd & & F gd & & F7^7gd %&:@uw"(*068f w!x!!!#"$"j&k&y&z&..0!0T0U011Z3[3v44ȼӼȼӼȳȧȧȟȎȼ!jhbQh 0JdUmH sH h]mH sH hbQh 6mH sH h 5mH sH hbQh 5mH sH hbQh mH sH hbQh aJmH sH himH sH h mH sH h}mH sH h,mH sH 8'''(e(())y**3+-%....\/12\34v4456 &$$ & F gd &$$gd & & F7^7gd & & F gd & & F gd 45555556696b6666666I7N7R7V7778!8G8T8Y8Z8^8~888999:::; ;A<B<K<L<Q<R<<<>>>>@@MBPBC)CoCCuGvGxG9H!jhbQh 0JdUmH sH hbQh 5mH sH hbQh CJaJmH sH hbQh aJmH sH h]mH sH hlmH sH h mH sH hbQh mH sH ?689::B<?@AQBCIEFyG:HHOIJqKK M MMMMMgd & & F gdJP& & F gd &gd & & F gd 9H:H;H*OJQJmH sH h1hJPOJQJmH sH h1hJPOJQJ!jh1hJP0JdOJQJUh]OJQJmH sH hJPhOJQJmH sH hJPOJQJmH sH hlOJQJmH sH hTAhJPOJQJmH sH hTAhJPOJQJ!jhTAhJP0JdOJQJUh ho&"aJQIJJJJJJqKrKKKK M M M MMMMMMMMMMM$M%M&M.M2M3Mɰ{r{lc{_{rhhuhJPCJ hCJhJPmHnHuhJPjh Uh hHhJPmH sH hv]hJPOJQJmH sH hv]hJPOJQJ!jhv]hJP0JdOJQJUhJPOJQJhXhJPOJQJ!jhXhJP0JdOJQJUhJPOJQJmH sH he9hJPOJQJmH sH MMMMMMM%M&M/M0M3M6M7M8MAMBMCMDM& & F gdJP!]gdvgdvOgdu$a$gdu]$a$gdhgdh3M5M6M8M@MBMCMDMh ho&"aJh hhJP h_hJPjhJPUmHnHsH u9 0&P 1h:pv. A!n"#$n%77 F8g;±dL8LJFIF,,C    $.' ",#(7),01444'9=82<.342C  2!!22222222222222222222222222222222222222222222222222" }!1AQa"q2#BR$3br %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz w!1AQaq"2B #3Rbr $4%&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz ?( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( FPU AKEg]Ayjm9m)ʷҢ42ҩB6;xl-5'ʞ7װ찪ϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰ!7s+ղ<[BO"c+|[-k@xi:3kT.iIƼ*֨RQEMii5[ۡy@|ڝvЎ[7eɯPvQ[Zn\zU]EGظyߙ$>ڵ)̛W[5Zc~xxđH#te9x" y|C/((-!n3@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@2Yc&WTFY kvD;mґDy{ןjޯ.g}Ŀt k-&4̢3tv"ř19$IE!Vkn)} }ΥtcQMzF[caHAV46K[&Lz&QEW]2\~Wc^yAo5U#ǯse9k|;[L!|gdƼƺ@PN?!QLAEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPE$Hi$p,pW1+-%eSMd+u4vNOA\IެQTu=ZJ̹ ~k7Sx j/ [/仸 Fw #a? -1Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@G<Lq%6tTw' ho- HrMg76e q]ƿgJŏ\6z=ӓ$A~UxB0^lv=0Gk A" ( 2\LĥrTw5d#iߙd>AwR9)?:(.q*كڰe,37_˩(隴ʱg~5뺎=O!꯼ͳ.3v\I)ګ՛=:Zۼ=!¤l=AEګ#V燼)KAH-}vƑFƊT` tɹEitUE1Q@Q@Q@Q@Q@Q@W/ⅇlD1]k3`?O@aZfb׺vs8\A}5;EZ|YfouknQG{ ߆?lH5[-֠?vWz~[Ȍ+ ,|oMqoqk!kyɏf==7ïK]z=G%ԑMhjJn99Օ"65QEQEQEQEZ~<H|kJuYfukeMS4 8'w5zJj:M2 Tf=ӂi/|!ڒbEOX?e71 o#4wQE1Q@Q@Q@Q@Q@Q@Q@|Wk 7 3F68e?uƯ{j:;Mwrs= xU3vFj=s]TA4aN~?]y t|q-ܞUE(w?0o4D`X>yHm⼵u Ѻ#1䘯~ש7|/xGH^ډMד(*ll绸pAK#U'5yOb|9jr UgW?Mo >p"['\P"Y. 5@>nkTu݌ƻe#ڭ̒FHȥ] VSP׈?>#m.rgYI_{xz|#q5d!mW4QEW]xГ[!UgbO_PW$^ uS[f#tb?Pg˨fla2 VA$+W-'B8yt%Kc'ڀ>ĢiaqŬ9c9 *x5-''$ I2c9z{PE[M69r8X騬M'o Y^\.bPʹc'??Ko?4:4`pAhiz . bDe2)ږcXI}]kk+mU(> >I->'<Юشߌg֢oY^ K DPxJiM~<GE"e # Iϫ6QHp3ѦIs&cW_FW _-tvv֐̓[̂HCu# @$BƻTtQ}j}s|FdR4om1]IVSp2 MR+-fX*8+w\}Um8 ʨ$~U_J j,,5y.m `2}jޗ-ޭ8d©b 'Wh!hoY^ KG;ݵ^*8% Azd΀6vǾӯf,RHSEA +_4iT4oJ 3iZk5&.io.I3]$ hW _-t ZI1C|<ʞ5]Cl.(>ǟÚf+uJٞۏ ~l}_>.#{4-áoȯkwž.~71̿a~}ErΙ _؟.x6r V8=pF;\+Ȫ0x׿׃~qŭ Yb4TuP 5'b|w}4-cVp=CwI>ѯϴqտ9(ό'u'9!&>_?lz9s,Q7Go+56-629XTҶ7<7*㏊|KgDcI^iK[{kiqrAM]7?M?qڀ>I_[F_M> ~xOYi$W'lA쩟 }k雋h.hnahaE {_+_y_}5ɤƓ<ędܟRg{9QvUu <:_& g\ }g@QLGݾnc@ƺuFB[Z;C60=Kÿ蕮 )E,mѕ|>珯5'Y6i-s ck6׾k iO&9>:JυiEArt=Ug{݅m"鮯 Wؖ9eXҴ/XZ#0(Uv1:`q^\?$rFyiosi?>)< $JMa} X[}F(@8םOoz-mDŽtb<ݣv3?*i~ۧ\︙[΅_#wCUi />|F𧅾gsJNF01y4 >5].i 30Ŵv1 XzzKD2kmy0BF| ?_ -Dlw[D!ݒ>V60[m4k$n:2~5)౫ǺIc!l}?~ld'_ud =S@πt3~=dM p=XQ^촛%oiĞI'$(Bլu+Fh&xRG|][DǷ\Ϩ8npG.4[r&Oz~[2;ZJ+ϼUo.u5.kyB(g\5ImbRXnoP\k:|uw zrK;$F7;'j>sҾWŸR}GLk!03ʬ6wQ^y3QE|Emƫ(A_d)'ۼA[4G-+ q. ? YI[v(Bg/?]{,/գl\x?}6/\4&X^FI~53.f{ק7X}Ml7f_py/C/Y&y,-d7{2>,7\}j󿃿juDX :]OgtGmI7.vu=JٿGOc篇_ xrjYG-[ D$pyGoZ]_GmKR]=Ḙ)*4>;_g4+Nk"P# clq D GkFe= ?s9rp+>le;p1u j<%uH&}F 98ZƯ!,git U o0Hg/.QRBgWд;)kF8ֹ6BֵQna#A8ep8|q\zi$Q]C6p @ ݼ$J7PzQ_|J~=+ o,>=z@"5ἶ!Q* Z'ki|K㟳ۻ$1Uc.'$zg4ZEܗ-䫶IвG\$rFv* :\ @[owoPB9gOK%{xŸ7:ͥH;c+hi /i<[}`K?}e ~7?Avr˺op6և}Ң !,;bLssڀzҵ?~ ׋?.!s|뜞> t=P~F@0aOqjbI˸ExVV9YIBei3!=M}'⋝v 4Ǡ+!n+7 qҼ?? oǬgx77ʙ 8<e%2Of@d6G+F7~%25r<Ғd?};^98 {Iƽ (>y?#N%F'Aa­Yko.x`~?ͤK>Y%ܛ45d~O5 APׇ%Fm溔XEDd;<`)O¾M#fHأ02B @YQ\O/x1L"# ?}\5hSL=|[R("BH I'Ҿ.jY+`F }~4Ww,g~v_XҴ wtI+ xz¾Kc-b όos7ğƀ6k7X+LyX "}5^9?i aNK"QHȥJQ-/mm.唷#],z(b1ؐ}CT4g.Vw0YsQFK1Ob;ìSG:zR?ʣ}kk 6=H(hj3=0C{ny1>Ԟ% kSZ7 'e ʤ9S㵌s3:u3"21p7*?'>1ˍTߙ<)4NNC"n!U= R}H"o>1,uh|0^ <x(#ְ>}ωJιϖyʵ.hﴥ?T-NwFɵ##W/$k<.28 96<3Ym+1.߄4[C?|bs-i15b0X)9C:d>%r=\(3ƛLŇ۵if4I*8iZ5 yGV{y1&<dz*JW謟|HS\G hGGtGVҮՔppF3:c5Bƚ5 \mh. d88yn$ 6;[ur-eUk<5#%?~4м] hwrE$f(jƋm/]ǧIpi!6Xv8u#2+9-];_Zt8kHLe[t]I$ܒM9-#~,N=jX,-6]BKXAi(]%@HUoxJU{\LDiuAA'$]j>">>JK= .s5R(D-˹x'犋Wփiږ=ݭܒK >6eI\/$‘ka+>bDw3Zu#~h,mm%Ym#Ybz2?G: mC\6JySf/ m'Cּ-"Ԓow<}$_mQ޷7k]y-,|=ã_]GN@̹T!j[Ixeel'aRfT |k%?VЫ|QkI$Q*aZm+q8ʴ|ٱ"r0./!&sܱ4-0GrDZ]㱫=ݰ9±2?σP>&Xۊ?M&+%ʃ*$'<;s־U'^]r$?E{-2XhHJ8`zQE~1tVI/<9r4H @ۺ~W7$ӮМs6=(Ӿ9GA`ݺ 'sF~T?'.)Ac I0:(>Դ?RuKU1FWv OW쭪q ~_z(>:~۱հܱ5C<`W8ڠp>׳Vӻ.ɤX8<Xq^s̷7Z4y$$ɢ![<DX 6#x>24.0 z(QE`'J1+xU v9qͯ@!Լ;<1yrDO1Ex>b6BȜOkۺN=O| "5i6Iv~|{F9Z(| C-fk^?]EWռ?AiKC18F:֟N; /Hٶ[ "(bavQ@û/ǯ^-n/$6RUt]?Wֱ9tMB=*mb0s5?WƇ8tMB]/OkiH,D*3?xkeF@-08 (K_ [j~ۨ8\1 BixΑhZֆ&!ڤLlLc$PM6<.Ohf]щKyGF=dwo:&xgP 8v`dKQa0>Q@_R Hne0YMzoFp 0G֊( < m-m'(\(< |>|%J.h& Fd-#:۸0oH~Us{yB+_W]ۻ˿ [Fn.%9vN qP9>־'!۳ܳ*0z!"&¯!݂3ԵE/4^dž5=J''?.+񾱚O½ڴܰ,1:3(;:7ĭWBe0'<k ^㶑X4 J}.ѭe8%eA*B* @Numbered report heading0$$ & F Snd&d P 5B*CJ0ph333rr zQNumbered report sub heading% & F<5B*CJph333<Ob< zQ Outline 1& & F d:)q: zQ Page Number CJOJQJPP zQ Quotation(SSdx]S^SCJaJJJ c6 Regs_Footer) 9r   CJOJQJVV c6 Regs_Normal*$d^a$ CJOJQJFF c6 Regs_Outline+$ & F5BB c6Regs_Body Text ,d@JJ c6Regs_Outline 1 Text - & FJJ zQReport Body Text.$ & Fa$TT zQReport introduction/ & FdhCJRR c6 Rules_Normal0d^ CJOJQJH!H c6 Rules_Header1$^a$5;D"D c6Rules_Body Text 2d@H!"H c6 Rules_Outline3$ & F5L!BL c6Rules_Outline 1 Text 4 & FH!RH c6Rules_Table Bullet 5 & FR!rR c6 Rules_Title6$^a$5;CJaJL!rL c6Rules_Description7$^a$LL zQTable body text8d<<CJDD zQTable Alpha List 9 & F<< zQ Table Bullet : & F>> zQ Table Caption;5CJjj zQ Table Grid7:VA0<LL zQ Table heading=dxx5CJ@@ zQ Table notes >dCJFF zQTable Number List ? & FT,T zQTable of Authorities@8^`888 zQ Table SourceACJZZ zQTOC 1&B 7&@Bx$dN5B*CJph@!@ zQTOC 2C$dN5&1B& zQTOC 3D.1. zQTOC 4 ES^S&Q& zQTOC 5F.. zQTOC 6 G^.. zQTOC 7 H^\A\ zQUnnumbered report headingI$$ & FV!V zQUnnumbered report sub headingJFF zQ Update Bullet K & F5N!N zQUpdate Heading 2L B*CJ(phN1N zQUpdate Heading 3M B*CJphLAL zQUpdate Heading 4N5B*CJph2O2 zQ z_DMS RefOCJZZ -Appendix P$$ & Fdx@&5B*CJ0ph333JJ c6Regs_DescriptionQ$^a$RR c6Regs_Heading 1R$$^a$5XX c6Regs_Heading 2S$$hh^a$56`` c6Regs_Heading 3T$$d@hha$6CJOJQJZ"Z c6Regs_Part headingU$$ & Fa$5FbF c6Regs_Table Bullet V & FVV c6 Regs_TitleW$d@a$5;CJOJQJaJT!T c6Rules_Heading 1X$$^a$5dd c6Rules_Heading 2Y$$d@hha$56CJOJQJX!"X c6Rules_Heading 3Z$$hh^a$6\!\ 6`SRules_Part heading[$$ & Fa$5DD lI^Body text indent \^NON h z_Page Name]$dha$CJaJBOB h z_Filler 2 ^dCJaJLOL hz_Contact Details _dxCJNON hz_Contact Headings `dxCJ6O6 hz_FilleradCJR!R hBody Text Char1CJOJQJ_HmH sH tH H2H f. Balloon TextcCJOJQJ^JaJ@&@A@ TAFootnote ReferenceH*B'QB R Comment ReferenceCJaJ8b8 R Comment TextfCJ@jab@ R Comment Subjectg5\ Z+68u?DEx7WDEn4X% < "0dx$SrX e !!y""3#%%&&&&\')*\+,v,,-.022B4789Q:;I=>EE@`0@_0@_0@0@`0 @_0 @0 @`0 @_0 @0 @^0 @^0 @0@a0@ &0A &0A &0A &0B &0B &0 &0A &0@&0A &0 A &0 A &0 A &0 B &0B &0B &0B &0 &0 &0 &0 &0 &0 &0@&0 &0 &0B &0A &0  &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0A &0  &0 &0 &0@&0A &0 A &0 A &0 B &0I,B &0I,B &0I, &0A &0 B &0/B &0/B &0/@ &0A &06A &06B &0?8B &0?8 &0B &0?8A &06A &064X%$ < y"0dgx$SrX e !!y""3#%%&&&&\')*\+,v,,-.0122B4789Q:;I=>y?:@@OABqCC E EEEEEEEEEEE%E&E/E0E3E6E7E8EAEBEEE`0_0_00 `0_00`0_00^0^00a0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0&0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0&0 &0 &0 &0 &0  &0  &0  &0  &0 &0 &0 &0 &0 &0 &0 &0 &0 &0  &0  &0 &0 &0% &0%&0 &0 &0 &0 &0) &0) &0) &0 &0v, &0, &0, &0, &0, &0 &02 &02 &0B4 &0B4 &0B4 &0B4 &02 &02 &0I= &0I=@0@0@0@0@0@000@0X00@0X00@0X00@0X00@0@]0@0@0@O0@0@0@]0@!0@0@O0@0X00 4X%$ < y"0dgx$SrX e !!y""3#%%&&&&\')*\+,v,,-.0122B4789Q:;I=>y?:@@OABqCC E EEEEEEE%E&E/E0E3E6E7E8EAEBEEE`0_0_00 `0_00`0_00^0^00a0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0 &0  &0  &0 &0  &0  &0i &0i &0i &0i &0i &0  &0e &0e &0e &0e &0 &0 &0  &0 &0 &0   &0   &0   &0   &0  &0  &0  &0  &0  &0  &0  &0  &0  &0  &0   &0  &0  &0& &0&&0 &0  &0  &0  &0+ &0+ &0+ &0 &0J. &0]. &0]. &0]. &0]. &0 &0~4 &0~4 &06 &06 &06 &06 &0~4 &0~4 &0(? 00@0@0@0@0@0@0 00@0@0@0@0@0@]0@0@0@O0@0@0@]0@!0@0@O0@0H 00 $,6949HQI3MDM'-/1346'6MDM(*+,.025CM)t  ,R$g;±dL8L8;n@ 0(  B S  ?8 (  ~  S 4A GasBW logo3"`bB  S D1#" '(9n-*-k5; K@DocName3DocName1DocName2E&E8EEE$E.E@EEEL=LDHj|{<zz"""/EE++IIEE=*urn:schemas-microsoft-com:office:smarttags PlaceTypeB*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace=*urn:schemas-microsoft-com:office:smarttags PlaceName XV(X(:@ E EEEEEEEEEEEBEEE:@ E EEEEEEEEEEEBEEE9@:@ E E EEEEEEEEEEBEEE:@ E EEEEEEEEEEEBEEEj'_~nTLL?j|!K+I$"j6K,:ތF4nH5V>7CPr8H~t;8lᾚ9'q> 62^Z3E ZFaJ`V34GZkM~*VrS_&|Xc-.[kydsLealwc:Xm>+-?qwnU[|>z$/%.:^`:CJOJQJo(hH-S9S^S`9B*CJH*CJOJQJaJo(phhH%:^`:OJQJo(hH- ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.:^`:OJQJo(hH9^`956OJQJo(hH% ^`o(hH ^`o(hH ^`o(hH h^`o(hH h^`o(hH h^`o(hH h^`o(hH777^7`OJQJo(hHPart . ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.7nn^n`OJQJo(hHPart .7 ^`hH.7 pLp^p`LhH.7 @ @ ^@ `hH.7 ^`hH.7 L^`LhH.7 ^`hH.7 ^`hH.7 PLP^P`LhH.;^`;56OJQJo(hH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH  {^ `{CJ,OJQJo(hH Appendix  ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. :^`:o(hH 9^`9o(hH) ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`56o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. hh^h`hH) ^`hH) 88^8`hH) ^`hH() ^`hH() pp^p`hH()   ^ `hH. @ @ ^@ `hH.   ^ `hH.:^`:B* OJQJo(ph "DhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH$;^`;56B*CJaJo(phhH.#;^`;56CJOJ QJ aJo(hH.#N<N^N`<56CJOJ QJ aJo(hH.. ; ^ `;CJOJ QJ aJo(hH()^`CJOJ QJ aJo(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH;^`;56OJQJo(hH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH 77^7`o(hH. 77^7`o(hH. nn^n`o(hH() ^`o(hH() ^`o(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH777^7`OJQJo(hHPart .7 ^`hH.7 pLp^p`LhH.7 @ @ ^@ `hH.7 ^`hH.7 L^`LhH.7 ^`hH.7 ^`hH.7 PLP^P`LhH.^`o(.h^`OJQJo(hH pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.,;^`;56B*CJOJ QJ aJo(phhH.#;^`;56CJOJ QJ aJo(hH.#N<N^N`<56CJOJ QJ aJo(hH.. ; ^ `;CJOJ QJ aJo(hH()^`CJOJ QJ aJo(hH ^`o(hH ^`o(hH ^`o(hH ^`o(hH^`B* OJQJo(ph "DhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH,;^`;56B*CJOJ QJ aJo(phhH#;^`;56CJOJQJaJo(hH()#;^`;56CJOJQJaJo(hH()N<N^N`j'j'[|[|rS+I$XmXm[|[|K,LeLeGZkM~t;8al_~njV>7XmXm?qGZkMaJaJ|XcF4Z3Ekydq        >        Ɩ                         "                        L\        zRK*c<04C2txy@xh        "=        F5 >N 5\nPnF *+,7hN0L' Y 1i R 5 r 8y F#MP?XH1dRInTAr"k|*DPE6?KXKLQN'PKPQPbQzQbzR6`SV[o\l]]^lI^C_&`E`_a)bFbHdeRhOh7Sh+5ijkSl0qq]rcr yOz2yz!{LK{-DiE"Q}xD&Bjgl.1aSA7a3t^ 4 4G9fzZg ^(B (P@jg 2gj6M u&;gnZ7Pq KB|(c0N }Y d13E\v]VMXNbfu/a7u]=gB}=]RJ~0afi?6Nc],e|EG{'cvJP@) EEEEE6EEE%%%%%@ RDE@Unknown Gz Times New Roman5Symbol3& z ArialQ& 'Frutiger LT 45 LightA& Arial Narrow5& zaTahomaE5  Lucida Console?5 z Courier New;Wingdings;" Helvetica?& Lucida Sans=Arial BoldE& rUniqueCourier"17h "ffijӦ 6 t 6 t!n4d@@ 2qHX ?2SubjectBasTristanmd                 Oh+'0  0 < H T`hpxSubjectBasNormal Tristanm11Microsoft Office Word@d@0R@xָ6@hE 6՜.+,0 px  t @' Subject Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSUVWXYZ[]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry FEData T1Table\|WordDocument9SummaryInformation(DocumentSummaryInformation8CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q