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2/24/04
www.= cmprlaw.com
1
Choice of Legal Entity for a Wine Business=
lSonoma State University – Wine Entrepreneurship
lFebruary 24, 2004
l
lJay M. Behmke
lCarle, Mackie, Power & Ross LLP
l100 B Street, Suite 400
lSanta Rosa, CA 94101
lTel. 707-526-4200
ljmbehmke@cmprlaw.com
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2/24/04
www.= cmprlaw.com
2
Carle, Mackie, Power & Ross LLP
lWin= e and Food Practice
–Formation
–Investments
–Loans
–Real Estate Purchases
–Land Use and Permits
–Vineyard Leases
–Grape Contracts
–Acquisitions
–Licensing and Compliance
–Trademarks
–
–&= #13;
lAtt= orneys
–Bill Carle
–John Mackie
–Simon Inman
–Phillip Kalsched
–Jay Behmke
l&= #13;
&nb= sp;Represent every level of the supply chain:
Wineri= es
Grower= s
Distri= butors
Retail= ers
Lender= s
Invest= ors
Attorn= ey since 1983
Attorn= ey in Wine and Grape Industry since 1992
CFO, B= elvedere Winery (350,000 cases) and
Hambre= cht Vineyards (500 acres) 1988-1992
Two im= portant achievements
   Sunridge Nurseries, ENTAV = clones
   CAWG, Chardonnay with natu= ral flavors
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2/24/04
www.= cmprlaw.com
3
Overview
lBasic types of legal entities – history and purpose
lStructure
–Partnership
–Corporation
–Limited liability company
lTax treatment
lReal world examples
l
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2/24/04
www.= cmprlaw.com
4
Two Basic Structures
lPartnership
–Agreement among partne= rs.
–Not a separate legal = entity.
–Temporary - Lasts only as = long as partners agree.
–Created under common law.
–Partners pay taxes on = their share of profits.
lCorporation
–Structure set by corporate <= /span>law.
–Separate legal existence.= 3;
–Perpetual - changes in shareholders has no effect
–Created by corporate = statute. Each state has their own version.
–Corporation pays its own taxes.
Many v= ariations within these two structures
LLC pr= ovides an interesting mix of two
IRS on= ly recognizes two structures for tax purposes – either entity pays taxes or its owners pay taxes
So for= tax purposes, only two choices – partnership tax treatment or corporate tax treat= ment
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2/24/04
www.= cmprlaw.com
5
The Key Innovation
Corporation
Partners
Liability
Shareholders
Partners
Ownership
Directors/Officers
Partners
Management
Corporation
Partnership
Partne= rship is still a good structure when the business or service adheres in individuals
Law, a= ccounting, doctors
The pe= rson performing the service is the manager of the business, and is liable personally for any mistakes.

Corpor= ation split up ownership, liability and management.
Britis= h East India Company was considered the first, chartered directly by the king.<= br>
In US,= key step was taken – didn’t special legislation.
Set up= system for people to self-incorporate.
Develo= ped in law between 1830-1850
Create= d the legal structure necessary for large scale business to exist
Withou= t it, owners had to be liable and managers.
With c= orporation, possible to have lots of shareholders, raise lots of money, manage it centrally, and have no one person liable for the debts of the entity.
The ba= sic tool of the capitalist society we live in today.
As fun= damental to industrial revolution as the assembly line – maybe more so.<= br>
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6
General Partnership
lParticipants – Partners (no other category)
lDocuments - Partnership agreement
–Allocates profits and losses
lGeneral principles (from common law):
–Each partner has personal responsibility for all partnership liabilities&#= 13;
–Each partner has full authority to make binding decisions for partnership<= /span>
Partne= rship agreements can be simple verbal agreements to 30 page single spaced legal documents
Flexib= ility is the key

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General Partnership 2
lOwnership
–Percent interest in profits and losses
lNot necessarily based on amount invested
–Percentages must add to 100%
–Interests can vary as provided in P-ship Agreement
lPartner 1 has 1%, Partner 2 has 99%
lUntil Defined Goal is reached, then
lPartner 1 has 25%, Partner 2 has 75%
Partne= rship agreements can be simple verbal agreements to 30 page single spaced legal documents
Flexib= ility is the key

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Limited Partnership
lParticipants – General and Limited Partners
–General has full personal liability
–Limited is only liable for investment
lDocuments – Limited partnership agreement
–General has full management authority
–Limiteds have no management authority
–Allocates profits and losses
l
l
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Limited Partnership 2
lGeneral principles (from state statutes):
–General partner has personal responsibility for all partnership liabilities= 3;
–General partner has full authority to make binding decisions for partnership
–Limited partners have no responsibility for partnership liabilities (c= an only lose their investment)
–Limited have no authority to make decisions
lIf limiteds get involved in management, they lose their limited liability
l
–
l
l
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Limited Partnership 3
lOwnership
–Percent interest in profits and losses
lNot necessarily based on amount invested
–Percentages must add to 100%
–Interests can vary as provided in P-ship Agreement
lGeneral Partner has 1%, Limited Partners have 99%
lUntil Defined Goal is reached, then
lGeneral Partner has 25%, Limited Partners have 75%
Partne= rship agreements can be simple verbal agreements to 30 page single spaced legal documents
Flexib= ility is the key

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Corporation
lParticipants
–Shareholders (one or more)
lOnly authority is to elect directors (annual meeting)= 3;
lMajority vote by number of shares
–Directors (minimum of 3, unless fewer s/h)
lDirect the overall management of business
lAppoint the officers
–Officers
lPresident, CFO, Secretary
lResponsible for day to day operations
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Corporation 2
lDocuments
–Articles of Incorporation
lState the name of the corporation
lAgent for service of process
lAuthorize number of shares
–Common and preferred
–Bylaws
lRules for holding meetings of shareholders and directors
lRecord keeping and other housekeeping requirements <= /span>
–
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Corporation 3
lGeneral principles (from Corporations Code):
–Neither shareholders, directors or officers have personal responsibility for liabilities of corporation
–Management authority is vested in directors
–Directors can be replaced by vote of shareholders&= #13;
–Officers can be replaced by vote of directors =
–Officers (only) can bind the corporation by their signature
–
–
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Corporation 4
lOwnership based on outstanding shares
lAuthorized 1,000,000 shares
lOutstanding shares
–S/h 1 – 100,000 (10%)
–S/h 2 – 200,000 (20%)
–S/h 3 – 700,000 (70%)
lPercentages stay fixed until more shares are issued (dilution)
–
No fle= xibility to have ownership change with goals reached
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15
Limited Liability Company
<= span class=3DBB style=3D'position:absolute;left:-4.57%;top:.3em'>lNewest form
<= span class=3DBB style=3D'position:absolute;left:-4.57%;top:.3em'>lIntrod= uced in California in 1997
lCombin= es features of corporation and partnership
<= span class=3DBB style=3D'position:absolute;left:-4.57%;top:.3em'>lPopula= r, but many traps for the unwary
<= span class=3DBB style=3D'position:absolute;left:-4.57%;top:.3em'>lNot as= well understood by attorneys
<= span class=3DBB style=3D'position:absolute;left:-4.35%;top:.3em'>lMany f= eatures not yet tested in the courts
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16
Limited Liability Company 2
Corporation
LLC
Partners
Liability
Directors/
Officers
Managers/
Officers (opt)
Partners
Management
Shareholders
Members
Partners
Owners
Corporation
LLC
Partnership
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Limited Liability Company 3
Perpetual
Term set in Art. of Org.
Term set by P-ship Agr.
Life
Yes
Yes
No
Separate
Existence
Articles of Incorporation
Bylaws
Articles of Organization
Operating Agreement
Partnership Agreement
Founding Documents
Corporation
LLC
Partnership
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Limited Liability Company 4
lParticipants – Manager and Members
–Manager has no personal liability
–Members are only liable for investment
lDocuments – Operating agreement
–Manager has full management authority
–Members have no management authority
l(except member-managed LLCs)
–Allocates profits and losses
l
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Limited Liability Company 5
lGeneral principles (from LLC Code):
–Manager has no personal responsibility for LLC liabilities
–Manager has full authority to make binding decisions for LLC
–Members have no responsibility for LLC liabilities (can only lose their investment)
–Members have no authority to make decisions
lBut if members get involved in management, they do not lose their limited liability
l
–
l
l
Same a= s shareholder who becomes director or officer of a corporation
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Limited Liability Company 6
lOwnership
–Percent interest in profits and losses
lNot necessarily based on amount invested
–Percentages must add to 100%
–Interests can vary as provided in Operating Agreement
lMember 1 has 1%, Member 2 has 99%
lUntil Defined Goal is reached, then
lMember 1 has 25%, Member 2 has 75%
Partne= rship agreements can be simple verbal agreements to 30 page single spaced legal documents
Flexib= ility is the key

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Taxes
lTwo choices: partnership or corporate tax treatment
lPartnership – “pass through”
–Partnership does not pay taxes (not a legal entity)
–Partners must recognize pro rata share of profits or losses in their personal t= ax return
lCorporate – pays its own taxes
–Shareholders don’t recognize any taxable income unless dividends declared = or stock is sold
lLLCs can elect either treatment
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Taxes 2 –Double Taxation
lCorporation
–Pre-tax Profit $100,000
–Fed Tax 39%
–After-tax Profit $61,000
lShareholder
–Dividends $61,000
–Fed Tax 33%
–After-tax income $40,870
lPayments to Shareholders are taxed
lPartnership
–Pre-tax Profit $100,000
–Fed Tax 0%
–After-tax Profit $100,000
lPartners
–Allocation $100,000
–Fed Tax 33%
–After-tax income $67,000
lPayments to Partners are not taxed
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Taxes 3 – Two solutions
lC Corporation
–Pre-tax Profit $100,000
–Bonus to S/h $100,000
–Pre-tax Profit $0
–Fed Tax 39%
–After-tax Profit $0
lShareholder
–Bonus $100,000
–Fed Tax 33%
–After-tax income $67,000
lS Corporation
lElect partnership tax treatment
lConditions
–Only living human beings as shareholders
–One class of stock
–No more than 75 shareholders
S is n= ot a different kind of corporation
Corpor= ation is a corporation is a corporation (governed by state law)
Just a= tax election
Value = of LLC – gets partnership tax treatment, doesn’t have to worry about conditi= ons
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Taxes 4 – It’s the details…
lCalifornia taxes
–1.5% tax on net income of S corporations
–Franchise tax - $800 for corporations, p-ships = ;
–LLC $800 plus
lTotal In= come of Fee Amount:
l$0 ̵= 1; $249,999 $0
l$250,000= - $499,999 $900
l$500,000 - $999,999 $2,500=
l$1,000,0= 00 - $4,999,999 $6,000 =
l$5,000,0= 00 or more $11,790
l
l
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Labor vs. Capital
lTypical case –
–Entrepreneur has a business plan, needs $1 million to get started.
–Investor has $1 million.
–Who gets how much of the new company?
–How much is business plan worth?
lPlan valued at $1,000
l$1 million valued at $1 million
lEntrepreneur would get .001% of the company <= /div>
l
l
l
Plan i= s not worth paper it’s written on.
$1,000= bucks, just so I don’t have to write it myself.
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Solutions
lPartnerships
–Entrepreneur becomes General Partner
–Investor becomes Limited Partner
–Profits and losses allocated 1% GP and 99% L= P, until LP receives $1 million, then 25% GP, = 75% LP
lCorporations
–Entrepreneur gets common stock
–Investor gets preferred stock
–Preferred stock has liquidation preference – gets $1 million before any money goes to common shareholders
–Entrepreneur can get stock options
l
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More Solutions
lPartnerships work= best when investment is a single event – Example: real estate purchase lCorporations work best for multiple <= span style=3D'position:absolute;top:55.5%;left:14.79%;width:81.83%;height:6.0%'= >investments over time lEntrepreneurs can preserve more equity for themselves if they raise money in stages, and increase value at each st= age
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Exit Strategy
lOnly two exit strategies exist
–Sell the business
–Milk the business for cash
lChoice of legal entity depends on choice of exit
–Corporations – Easy to raise multiple investment rounds. Hard to pay dividends. Best for sale.
–Partnerships/LLC – Harder to raise multiple investment rounds. Easy to= pay dividends. Best for milking.
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Let’s make a plan!
lIntegrated winery and vineyard business
–Separate into different entities depending on their financial character (appreciation, cash flow, need for multiple investments, availability of debt financing)
lReal estate – Personal, LLC or Ltd. P-ship
–Winery building – Personal, LLC or Ltd. P-ship
–Winery equipment - Personal, LLC or Ltd. P-ship= 3;
lFarming Business–S-Corp or LLC
lWinery Business – C-Corp, S-Corp or LLC
l
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Final Picture
W= inery
B= usiness
L= and and/or
V= ineyard Lease
G= rape
C= ontract
Real Property
Farming Co.
Personal, LLC or
Ltd. P-ship
S-Corp or LLC
C-Corp, S-Corp or LLC
Building and/or
Equipment Lease
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The End!
<= span class=3DBB style=3D'position:absolute;left:-4.57%;top:.3em'>lQuestions?
<= span style=3D'visibility:hidden'>l
l
l
l
l
lJay M. Behmke
lCarle, Mackie, Power & Ross LLP
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<= /div>
<= /div>
<= /div>
‹header›
<= /div>
<= /div>
<= /div>
‹date/tim= e›
Click t= o edit Master text styles
Second level
Third = level
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‹#›= ;
 Represent every level of the supply chain:
Winer= ies
Growe= rs
Distr= ibutors
Retai= lers
Lende= rs
Inves= tors
Attorn= ey since 1983
Attorn= ey in Wine and Grape Industry since 1992
CFO, B= elvedere Winery (350,000 cases) and
Hambre= cht Vineyards (500 acres) 1988-1992
Two im= portant achievements
   Sunridge Nurseries, ENTAV clones
   CAWG, Chardonnay with natur= al flavors
Many variations within these two structures
LLC provides an interesting mix of two
IRS only recognizes two structures for tax purposes – either entity = pays taxes or its owners pay taxes So for tax purposes, only two choices – partnership tax treatment or corporate tax treatment
Partnership is still a good stru= cture when the business or service adheres in individuals
Law, accounting, doctors
The person performing the service is the manager of the business, and is liable personally for any mistakes.
Corporation split up ownership, liability and management.
British East India Company was considered the first, chartered directly by= the king.
In US, key step was taken – didn’t special legislation.&#= 13;
Set up system for people to self-incorporate.
Developed in law between 1830-1850
Created the legal structure necessary for large scale business to exist
Without it, owners had to be liable and managers.
With corporation, possible to have lots of shareholders, raise lots of mon= ey, manage it centrally, and have no one person liable for the debts of the entity.
The basic tool of the capitalist society we live in today.
As fundamental to industrial revolution as the assembly line – maybe= more so.
Partnership agreements can be si= mple verbal agreements to 30 page single spaced legal documents
Flexibility is the key
Partnership agreements can be si= mple verbal agreements to 30 page single spaced legal documents
Flexibility is the key
Partnership agreements can be si= mple verbal agreements to 30 page single spaced legal documents
Flexibility is the key
No flexibility to have ownership= change with goals reached
Same as shareholder who becomes = director or officer of a corporation
Partnership agreements can be si= mple verbal agreements to 30 page single spaced legal documents
Flexibility is the key
S is not a different kind of corporation
Corporation is a corporation is a corporation (governed by state law)
Just a tax election
Value of LLC – gets partnership tax treatment, doesn’t have to worry about conditions
Plan is not worth paper it’s written on.
$1,000 bucks, just so I don’t have to write it myself.
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IsWin("PPTSld") && parent.IsFullScrMode() ) FullScrInit(); =09 MakeSldVis(); ChkAutoAdv() if( runAnimations ) { if( document.all("NSPlay") ) document.all("NSPlay").autoStart =3D false; if( sld.filters && sld.filters.revealtrans ) setTimeout( "document.body.start()", sld.filters.revealtrans.duration * = 1000 ); else document.body.start(); } } function MakeSldVis()=20 { var fTrans=3Dg_showAnimation && SldHasTrans() if( fTrans )=09 { if( g_bgSound ) { idx=3Dg_bgSound.indexOf(","); pptSound.src=3Dg_bgSound.substr( 0, idx ); pptSound.loop=3D -(parseInt(g_bgSound.substr(idx+1))); } SlideObj.filters.revealtrans.Apply()=09 } SlideObj.style.visibility=3D"visible" if( fTrans ) SlideObj.filters.revealtrans.Play() } function MakeNotesVis()=20 { if( !IsNts() ) return false=20 SlideObj.style.display=3D"none" nObj =3D document.all.item("NotesObj") parent.SetHasNts(0) if( nObj ) {=20 nObj.style.display=3D"" parent.SetHasNts(1) } return 1 } function ChkAutoAdv() { if(SldHasTrans()) 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navigator.appVersion.indexOf("Windows")>0 ) } function SupportsPPTHTML() { var appVer=3Dnavigator.appVersion, msie=3DappVer.indexOf("MSIE "), ver=3D0 if( msie >=3D 0 ) ver=3DparseFloat( appVer.substring( msie+5, appVer.indexOf(";",msie) ) ) else ver=3DparseInt(appVer) return( ver >=3D 4 && msie >=3D 0 ) } function _RSW() { if( !g_supportsPPTHTML || IsNts() || ( !g_scaleInFrame && (!IsWin("PPTSld") || !parent.IsFullScrMode()) ) ) return var padding=3D0; if( IsWin("PPTSld") && parent.IsFramesMode() ) padding=3D6 cltWidth=3Ddocument.body.clientWidth-padding cltHeight=3Ddocument.body.clientHeight-padding factor=3D(1.0*cltWidth)/g_origW if( cltHeight < g_origH*factor ) factor=3D(1.0*cltHeight)/g_origH newSize =3D g_origSz * factor if( newSize < 1 ) newSize=3D1 s=3DSlideObj.style s.fontSize=3DnewSize+"px" s.posWidth=3Dg_origW*factor s.posHeight=3Dg_origH*factor s.posLeft=3D(cltWidth-s.posWidth+padding)/2 s.posTop=3D(cltHeight-s.posHeight+padding)/2 if( g_scaleHyperlinks ) ScaleHyperlinks( factor ) } function _InitAnimations() { animRuntimeInstalled =3D ''+document.body.localTime !=3D 'undefined'; isFullScreen =3D (window.name =3D=3D "PPTSld") && !parent.IsFramesMode(); g_animUseRuntime =3D g_showAnimation && animRuntimeInstalled && !(isFullSc= reen && parent.IsSldVisited()); if( g_animUseRuntime ) { collSeq =3D document.all.tags("seq"); if( collSeq !=3D null ) { for(ii=3D0;ii numSlds ) gSldJumpIdx =3D numSlds; if ( gSldJumpIdx >=3D 0 ) { if ( gSldJumpIdx =3D=3D 0 ) gSldJumpIdx =3D 1; var jumpTo =3D parseInt(gSldJumpIdx); gSldJump =3D 0; gSldJumpIdx =3D ""; win.GoToSld( parent.GetSldList().mList[jumpTo-1].mSldHref ) } } } function _KDH() { if( event.keyCode =3D=3D 8 ) { event.returnValue =3D 0; parent.GoToPrevSld(); } } function DocumentOnClick() { if( IsNts() || parent.HideMenu() ) return; if( ( g_allowAdvOnClick && !parent.IsFramesMode() ) || (event && (event.keyCode=3D=3D32) ) ) parent.GoToNextSld(); } var g_supportsPPTHTML =3D SupportsPPTHTML(), g_scaleInFrame =3D 1, gId=3D""= , g_bgSound=3D"", g_scaleHyperlinks =3D false, g_allowAdvOnClick =3D 1, g_showInBrowser = =3D 0, gLoopCont =3D 0, gUseSldTimings =3D 1; var g_showAnimation =3D g_supportsPPTHTML && SupportsPPTAnimation() && ( (w= indow.name=3D=3D"PPTSld" && !parent.IsFramesMode()) || g_showInBrowser );va= r g_animManager =3D null; var g_animUseRuntime =3D false; var g_animItemsToHide, g_animInteractiveItems, g_animSlideTime; var g_animMainSequence =3D null; var ENDSHOW_MESG=3D"End of slide show, click to exit.", SCREEN_MODE=3D"Fram= es", gIsEndShow=3D0, NUM_VIS_SLDS=3D31, SCRIPT_HREF=3D"script.js", FULLSCR_= HREF=3D"fullscreen.htm"; var gCurSld =3D gPrevSld =3D 1, g_offset =3D 0, gNtsOpen =3D gHasNts =3D gO= tlTxtExp =3D 0, gHasNarration =3D 0, gOtlOpen =3D true window.gPPTHTML=3DSupportsPPTHTML() var gMainDoc=3Dnew Array(new hrefList("slide0001.htm",1,-1,1),new hrefList(= "slide0035.htm",1,-1,1),new hrefList("slide0041.htm",1,-1,1),new hrefList("= slide0040.htm",1,-1,1),new hrefList("slide0042.htm",1,-1,1),new hrefList("s= lide0043.htm",1,-1,1),new hrefList("slide0049.htm",1,-1,1),new hrefList("sl= ide0044.htm",1,-1,1),new hrefList("slide0045.htm",1,-1,1),new hrefList("sli= de0050.htm",1,-1,1),new hrefList("slide0046.htm",1,-1,1),new hrefList("slid= e0047.htm",1,-1,1),new hrefList("slide0048.htm",1,-1,1),new hrefList("slide= 0051.htm",1,-1,1),new hrefList("slide0052.htm",1,-1,1),new hrefList("slide0= 053.htm",1,-1,1),new hrefList("slide0054.htm",1,-1,1),new hrefList("slide00= 55.htm",1,-1,1),new hrefList("slide0056.htm",1,-1,1),new hrefList("slide005= 7.htm",1,-1,1),new hrefList("slide0058.htm",1,-1,1),new hrefList("slide0060= .htm",1,-1,1),new hrefList("slide0061.htm",1,-1,1),new hrefList("slide0062.= htm",1,-1,1),new hrefList("slide0063.htm",1,-1,1),new hrefList("slide0065.h= tm",1,-1,1),new hrefList("slide0066.htm",1,-1,1),new hrefList("slide0067.ht= m",1,-1,1),new hrefList("slide0068.htm",1,-1,1),new hrefList("slide0069.htm= ",1,-1,1),new hrefList("slide0037.htm",1,-1,1)); /********************************************* Frameset functions These functions control slide navigation and state of the frameset. **********************************************/ function FullScrInit() { g_allowAdvOnClick =3D GetCurSld().mAdvOnClk document.body.style.backgroundColor=3D"black" document.oncontextmenu=3Dparent._CM; document.onkeydown =3D _KDH; document.ondragstart=3DCancel document.onselectstart=3DCancel self.focus() } function Redirect( frmId ) {=09 var str=3Ddocument.location.hash,idx=3Dstr.indexOf('#'), sId=3DGetSldId() if(idx>=3D0) str=3Dstr.substr(1); if( window.name !=3D frmId && ( sId !=3D str) ) { obj =3D GetObj("Main-File") window.location.href=3Dobj.href+"#"+sId return 1 } return 0 } var MHTMLPrefix =3D CalculateMHTMLPrefix();=20 function CalculateMHTMLPrefix() { if ( document.location.protocol =3D=3D 'mhtml:') {=20 href=3Dnew String(document.location.href)=20 Start=3Dhref.indexOf('!')+1=20 End=3Dhref.lastIndexOf('/')+1=20 if (End < Start)=20 return href.substring(0, Start)=20 else=20 return href.substring(0, End)=20 } return ''; } function GetTags(base,tag) { if(g_supportsPPTHTML) return base.all.tags(tag); else return base.getElementsByTagName(tag); } function UpdNtsPane(){ if(frames["PPTNts"]) PPTNts.location.replace( MHTMLP= refix+GetHrefObj( gCurSld ).mNtsHref ) } function UpdNavPane( sldIndex ){ if(gNavLoaded) PPTNav.UpdNav() } function UpdOtNavPane(){ if(gOtlNavLoaded) PPTOtlNav.UpdOtlNav() } function UpdOtlPane(){ if(gOtlLoaded) PPTOtl.UpdOtl() } function SetHasNts( fVal ) { if( gHasNts !=3D fVal ) { gHasNts=3DfVal UpdNavPane() } } function ToggleOtlText() { gOtlTxtExp=3D!gOtlTxtExp UpdOtlPane() } function ClearMedia() { // Clear any sounds playing before launching another browser window. Other= wise, // in fullscreen mode, you'll continue to hear the sound in the frames mod= e. if (PPTSld.pptSound) PPTSld.pptSound.loop =3D 0; } function FullScreen() {=20 if ( PPTSld.g_animUseRuntime ) PPTSld.document.body.pause(); ClearMedia(); var href =3D ( document.location.protocol =3D=3D 'mhtml:') ? FULLSCR_HREF = : FULLSCR_HREF+"#"+GetHrefObj(gCurSld).mSldHref; if(PPTNav.event.ctrlKey) { var w =3D (window.screen.availWidth * 1.0) / 2.0 var h =3D w * (PPTSld.g_origH * 1.0) / PPTSld.g_origW win =3D window.open( MHTMLPrefix+href,null,"toolbar=3D0,resizable=3D1,top= =3D0,left=3D0," + "width=3D"+ w + ",height=3D" + h ); if( win.document.body && PPTSld.g_animUseRuntime ) win.document.body.PPTSldFrameset=3Dwindow; } else { win =3D window.open( MHTMLPrefix+href,null,"fullscreen=3Dyes" ); if( win.document.body && PPTSld.g_animUseRuntime ) win.document.body.PPTSldFrameset=3Dwindow; } } function ToggleVNarration() { rObj=3DPPTSld.document.all("NSPlay") if( rObj && !PPTSld.g_animUseRuntime ) { if( (rObj.playState =3D=3D 1)||(rObj.playState =3D=3D 0) ) rObj.Play() else if( rObj.playState =3D=3D 2 ) rObj.Pause() else return; } else if( PPTSld.g_animUseRuntime ) { narObj =3D PPTSld.document.all("narrationID") if( narObj ) narObj.togglePause() } } function GetCurSldNum() { =20 obj=3DGetHrefObj(gCurSld) if( obj.mOrigVis =3D=3D 1 ) return obj.mSldIdx else =20 return gCurSld } function GetNumSlds() { =20 if( GetHrefObj(gCurSld).mOrigVis =3D=3D 1 ) return GetSldList().mNumVisSlds; else return GetSldList().mList.length } function GetSldNum( href ) { for(ii=3D0; ii 1 ) PopSldList(); else if( !IsFramesMode() ) { if( gLoopCont ) GoToFirst() else EndShow() } } function GoToPrevSld() { ii=3DgCurSld-1 if( ii > 0 ) { obj=3DGetHrefObj(ii) while ( obj && ( obj.mVis =3D=3D 0 ) && ( ii>0 ) ) obj=3DGetHrefObj(--ii) if( ii =3D=3D 0 ) ii=3D1 GoToSldNum(ii) } } function GoToFirst(){ GoToSld( GetHrefObj(1).mSldHref ) } function GoToLast() { ii=3DGetSldList().mList.length if( ii !=3D gCurSld ) GoToSld( GetHrefObj(ii).mSldHref ) } function GoToSldNum( num ) { if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue obj =3D GetHrefObj( num ) obj.mVis=3D1 gPrevSld=3DgCurSld gCurSld =3D num; PPTSld.location.replace(MHTMLPrefix+obj.mSldHref) if( IsFramesMode() ) { UpdNavPane(); UpdOtlPane(); UpdNtsPane() } } function GoToSld( href ) { if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue GetHrefObj( GetSldNum(href) ).mVis=3D1 PPTSld.location.replace(MHTMLPrefix+href) } function SldUpdated( id ) { if( id =3D=3D GetHrefObj(gCurSld).mSldHref ) return gPrevSld=3DgCurSld gCurSld=3DGetSldNum(id) if( IsFramesMode() ) { UpdNavPane(); UpdOtlPane(); UpdNtsPane() } } function PrevSldViewed(){ GoToSld( GetHrefObj(gPrevSld).mSldHref ) } function HasPrevSld() { return ( gIsEndShow || ( gCurSld !=3D 1 && GetHrefO= bj( gCurSld-1 ).mVis =3D=3D 1 )||( GetCurSldNum() > 1 ) ) } function HasNextSld() { return (GetCurSldNum() !=3D GetNumSlds()) } function CloseWindow() { if( HideMenu() ) return; =09 var event =3D PPTSld.event; if( !IsFramesMode() && event && (event.keyCode=3D=3D27 || event.keyCode=3D= =3D32 || event.type=3D=3D"click" ) ) window.close( self ); CatchNumKeys( self, event ); } function Unload() { gIsEndShow=3D0; } function SetupEndShow() { gIsEndShow=3D1; PPTSld.document.body.scroll=3D"no"; PPTSld.document.onkeypress=3DCloseWindow; PPTSld.document.onclick=3DCloseWindow; PPTSld.document.oncontextmenu=3D_CM; } function EndShow() { if( IsFramesMode() ) return if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue doc=3DPPTSld.document var dir =3D doc.body.dir if( dir !=3D "rtl" ) dir =3D "ltr"; doc.open() doc.writeln('


' + ENDSHOW_MESG + '

') doc.close() } function SetSldVisited(){ GetSldList().mList[gCurSld-1].mVisited=3Dtrue } function IsSldVisited(){ return GetSldList().mList[gCurSld-1].mVisited } function hrefList( sldHref, visible, advDelay, advClk ) { this.mSldHref=3D this.mNtsHref =3D sldHref this.mOrigVis=3D this.mVis =3D visible this.mVisited=3D false this.mAdvDelay=3D advDelay this.mAdvOnClk=3D advClk } function SldList(arr,curSld,fEnd) { this.mCurSld =3D curSld; this.mList =3D new Array(); var idx =3D 1; for(ii=3D0;ii 0) { PushSldList(sldList,fEnd); gCurSld =3D 1; } else if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue } function PushSldList(arr,fEnd) { var ii =3D gSldStack.length; gSldStack[ii] =3D new SldList(arr,gCurSld,fEnd); GoToSld( gSldStack[ii].mList[0].mSldHref ); } function PopSldList() { if (gSldStack[gSldStack.length-1].fEndShow) EndShow() else { gCurSld =3D gSldStack[gSldStack.length-1].mCurSld; gSldStack[gSldStack.length-1] =3D null; gSldStack.length--; var sldList =3D gSldStack[gSldStack.length-1]; GoToSld( sldList.mList[gCurSld - 1].mSldHref ); } } var custShowList=3Dnew Array(); /********************************************* Navigation button implementation There are 2 types of buttons: ImgBtn, TxtBtn implemented as function objects. They share a similiar interface so the event handlers can call SetActive, for example, on a button=20 object without needing to know exactly=20 what type of button it is. **********************************************/ //---------------------------------- function ImgBtn( oId,bId,w,action ) //---------------------------------- { var t=3Dthis t.Perform =3D _IBP t.SetActive =3D _IBSetA t.SetInactive=3D _IBSetI t.SetPressed =3D _IBSetP t.SetDisabled=3D _IBSetD t.Enabled =3D _IBSetE t.ChangeIcon =3D null t.UserAction =3D action t.ChgState =3D _IBUI t.mObjId =3D oId t.mBorderId=3D bId t.mWidth =3D w t.mIsOn =3D t.mCurState =3D 0 } function _IBSetA() { if( this.mIsOn ) { obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 ) obj.style.posTop=3D0 } } function _IBSetI() { if( this.mIsOn ) { obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 ) obj.style.posTop=3D0=20 } } function _IBSetP() { if( this.mIsOn ) { obj=3Dthis.ChgState( gShadowClr,gHiliteClr,2 ) obj.style.posLeft+=3D1; obj.style.posTop+=3D1 } } function _IBSetD() { =20 obj=3Dthis.ChgState( gFaceClr,gFaceClr,0 ) obj.style.posTop=3D0=20 } function _IBSetE( state ) { var t=3Dthis GetObj( t.mBorderId ).style.visibility=3D"visible" if( state !=3D t.mIsOn ) { t.mIsOn=3Dstate if( state ) t.SetInactive() else t.SetDisabled() } } function _IBP() { var t=3Dthis if( t.mIsOn ) { if( t.UserAction !=3D null ) t.UserAction() if( t.ChangeIcon ) { obj=3DGetObj(t.mObjId) if( t.ChangeIcon() ) obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-4)*t.mWidth else obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-0)*t.mWidth } t.SetActive() } =20 } function _IBUI( clr1,clr2,nextState ) { var t=3Dthis SetBorder( GetObj( t.mBorderId ),clr1,clr2 ) obj=3DGetObj( t.mObjId ) obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-nextState)*t.mWidth-obj= .style.posTop t.mCurState=3DnextState return obj } //----------------------------------------- function TxtBtn( oId,oeId,action,chkState ) //----------------------------------------- { var t=3Dthis t.Perform =3D _TBP t.SetActive =3D _TBSetA t.SetInactive=3D _TBSetI t.SetPressed =3D _TBSetP t.SetDisabled=3D _TBSetD t.SetEnabled =3D _TBSetE t.GetState =3D chkState t.UserAction =3D action t.ChgState =3D _TBUI t.mObjId =3D oId t.m_elementsId=3D oeId t.mIsOn =3D 1 } function _TBSetA() { var t=3Dthis if( t.mIsOn && !t.GetState() ) t.ChgState( gHiliteClr,gShadowClr,0,0 ) } function _TBSetI() { var t=3Dthis if( t.mIsOn && !t.GetState() ) t.ChgState( gFaceClr,gFaceClr,0,0 ) } function _TBSetP() { if( this.mIsOn ) this.ChgState( gShadowClr,gHiliteClr,1,1 ) } function _TBSetD() { =20 this.ChgState( gFaceClr,gFaceClr,0,0 ) this.mIsOn =3D 0 } function _TBSetE() { var t=3Dthis if( !t.GetState() ) t.ChgState( gFaceClr,gFaceClr,0,0 ) else t.ChgState( gShadowClr,gHiliteClr,1,1 ) t.mIsOn =3D 1 } function _TBP() { var t=3Dthis if( t.mIsOn ) {=20 if( t.UserAction !=3D null ) t.UserAction() if( !t.GetState ) return if( t.GetState() ) t.SetPressed() else t.SetActive() } =20 } function _TBUI( clr1,clr2,lOffset,tOffset ) { SetBorder( GetObj( this.mObjId ),clr1,clr2 ) Offset( GetObj( this.m_elementsId ),lOffset,tOffset ) } function Offset( obj, top, left ){ obj.style.top=3Dtop; obj.style.left=3Dle= ft } function SetBorder( obj, upperLeft, lowerRight ) { s=3Dobj.style; s.borderStyle =3D "solid" s.borderWidth =3D 1=20 s.borderLeftColor =3D s.borderTopColor =3D upperLeft s.borderBottomColor=3D s.borderRightColor =3D lowerRight } function GetBtnObj(){ return gBtnArr[window.event.srcElement.id] } function BtnOnOver(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetActive() } function BtnOnDown(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetPressed() } function BtnOnOut(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetInactive() } function BtnOnUp() { b=3DGetBtnObj() if( b !=3D null ) b.Perform() else Upd() } function GetNtsState(){ return parent.gNtsOpen } function GetOtlState(){ return parent.gOtlOpen } function GetOtlTxtState(){ return parent.gOtlTxtExp } function NtsBtnSetFlag( fVal ) { s=3Ddocument.all.item( this.m_flagId ).style s.display=3D"none" if( fVal ) s.display=3D"" else s.display=3D"none" } function _BSetA_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S= etActive() } function _BSetI_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S= etInactive() } function _BSetP_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S= etPressed() } function _BSetA_BorderImg() {=20 b =3D gBtnArr[this.mBorderId]=20 if( b !=3D null && this.mIsOn && !b.GetState() ) { obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 ) obj.style.posTop=3D0 } } function _BSetI_BorderImg() {=20 b =3D gBtnArr[this.mBorderId] if( b !=3D null && this.mIsOn && !b.GetState() ) { obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 ) obj.style.posTop=3D0 } } var gHiliteClr=3D"THREEDHIGHLIGHT",gShadowClr=3D"THREEDSHADOW",gFaceClr=3D"= THREEDFACE" var gBtnArr =3D new Array() gBtnArr["nb_otl"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOtlPan= e,GetOtlState ) gBtnArr["nb_otlElem"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOt= lPane,GetOtlState ) gBtnArr["nb_nts"] =3D new ImgBtn( "nb_nts","nb_ntsBorder",10,parent.ToggleN= tsPane ) gBtnArr["nb_nts"].SetActive =3D _BSetA_BorderImg; gBtnArr["nb_nts"].SetInactive =3D _BSetI_BorderImg; gBtnArr["nb_ntsBorder"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.= ToggleNtsPane,GetNtsState ) gBtnArr["nb_ntsElem"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.To= ggleNtsPane,GetNtsState ) gBtnArr["nb_prevBorder"] =3D gBtnArr["nb_prev"]=3D new ImgBtn( "nb_prev","n= b_prevBorder",30,parent.GoToPrevSld ) gBtnArr["nb_nextBorder"] =3D gBtnArr["nb_next"]=3D new ImgBtn( "nb_next","n= b_nextBorder",30,parent.GoToNextSld ) gBtnArr["nb_sldshw"]=3D new ImgBtn( "nb_sldshw","nb_sldshwBorder",18,parent= .FullScreen ) gBtnArr["nb_sldshwBorder"] =3D new TxtBtn( "nb_sldshw","nb_sldshwBorder",pa= rent.FullScreen,null ) gBtnArr["nb_sldshwBorder"].SetActive =3D _BSetA_Border; gBtnArr["nb_sldshwBorder"].SetInactive =3D _BSetI_Border; gBtnArr["nb_sldshwText"] =3D new TxtBtn( "nb_sldshw","nb_sldshwText",parent= .FullScreen,null ) gBtnArr["nb_sldshwText"].SetActive =3D _BSetA_Border; gBtnArr["nb_sldshwText"].SetInactive =3D _BSetI_Border; gBtnArr["nb_voice"] =3D gBtnArr["nb_voiceBorder"] =3D new ImgBtn( "nb_voice= ","nb_voiceBorder",18,parent.ToggleVNarration ) gBtnArr["nb_otlTxtBorder"] =3D gBtnArr["nb_otlTxt"]=3D new ImgBtn( "nb_otlT= xt","nb_otlTxtBorder",23,parent.ToggleOtlText ) gBtnArr["nb_ntsBorder"].m_flagId=3D "nb_nts" gBtnArr["nb_ntsBorder"].SetFlag =3D NtsBtnSetFlag gBtnArr["nb_otlTxt"].ChangeIcon=3D GetOtlTxtState /********************************************* Context menu implementation _CM() is the function that's hooked up to the oncontextmenu event. Once we're asked to show the menu, we first build it by creating DIVs on-the-fly. Then we position it=20 within the screen area so it doesn't get clipped. Creating the DIVs using createElement() means we don't have to write out any extra HTML into the slide HTML files. **********************************************/ var sNext=3D"Next",sPrev=3D"Previous",sEnd=3D"End Show",sFont=3D"Arial",sAr= row=3D"Arrow",sFreeform=3D"Freeform",sRect=3D"Rectangle",sOval=3D"Oval" function ShowMenu() { BuildMenu(); var doc=3DPPTSld.document.body,x=3DPPTSld.event.clientX+doc.scrollLeft,y= =3DPPTSld.event.clientY+doc.scrollTop m =3D PPTSld.document.all.item("ctxtmenu") m.style.pixelLeft=3Dx if( (x+m.scrollWidth > doc.clientWidth)&&(x-m.scrollWidth > 0) ) m.style.pixelLeft=3Dx-m.scrollWidth m.style.pixelTop=3Dy if( (y+m.scrollHeight > doc.clientHeight)&&(y-m.scrollHeight > 0) ) m.style.pixelTop=3Dy-m.scrollHeight m.style.display=3D"" } function _CM() { if( !parent.IsFullScrMode() ) return; if(!PPTSld.event.ctrlKey) { ShowMenu() return false } else HideMenu() } function BuildMenu() { if( PPTSld.document.all.item("ctxtmenu") ) return var mObj=3DCreateItem( PPTSld.document.body ) mObj.id=3D"ctxtmenu" mObj.style.visibility=3D"hidden" var s=3DmObj.style s.position=3D"absolute" s.cursor=3D"default" s.width=3D"120px" SetCMBorder(mObj,"menu","black") var iObj=3DCreateItem( mObj ) SetCMBorder( iObj, "threedhighlight","threedshadow" ) iObj.style.padding=3D2 CreateMenuItem( iObj,sNext,M_GoNextSld,M_True ) CreateMenuItem( iObj,sPrev,M_GoPrevSld,M_HasPrevSld ) =09 CreateSeparator( iObj ) CreateMenuItem( iObj,sEnd,M_End,M_True ) mObj.style.visibility=3D"visible" } function Cancel() { window.event.cancelBubble=3Dtrue; window.event.returnVa= lue=3Dfalse } function Highlight() { ChangeClr("activecaption","threedhighlight") } function Deselect() { ChangeClr("threedface","menutext") } function Perform() { e=3DPPTSld.event.srcElement if( e.type=3D=3D"menuitem" && e.IsActive() ) e.Action() else PPTSld.event.cancelBubble=3Dtrue } function ChangeClr( bg,clr ) { e=3DPPTSld.event.srcElement if( e.type=3D=3D"menuitem" && e.IsActive() ) { e.style.backgroundColor=3Dbg e.style.color=3Dclr } } function M_HasPrevSld() { return( parent.HasPrevSld() ) } function M_GoNextSld() { if( gIsEndShow ) M_End(); else GoToNextSld() } function M_GoPrevSld() { if( gIsEndShow ) { gIsEndShow=3D0; history.back();= PPTSld.event.cancelBubble=3Dtrue; } else GoToPrevSld() } function M_True() { return true } function M_End() { window.close( self ) } function CreateMenuItem( node,text,action,eval ) { var e=3DCreateItem( node ) e.type=3D"menuitem" e.Action=3Daction e.IsActive=3Deval e.innerHTML=3Dtext if( !e.IsActive() ) e.style.color=3D"threedshadow" e.onclick=3DPerform e.onmouseover=3DHighlight e.onmouseout=3DDeselect s=3De.style; s.fontFamily=3DsFont s.fontSize=3D"9pt" s.paddingLeft=3D2 } function CreateSeparator( node ) { var sObj=3DCreateItem( node ) SetCMBorder(sObj,"menu","menu") var s=3DsObj.style s.borderTopColor=3D"threedshadow" s.borderBottomColor=3D"threedhighlight" s.height=3D1 s.fontSize=3D"0px" } function CreateItem( node ) { var elem=3DPPTSld.document.createElement("DIV") node.insertBefore( elem ) return elem } function SetCMBorder( o,ltClr,rbClr ) { var s=3Do.style s.backgroundColor=3D"menu" s.borderStyle=3D"solid" s.borderWidth=3D1 s.borderColor=3DltClr+" "+rbClr+" "+rbClr+" "+ltClr } ------=_NextPart_01C401C1.6FD62E80 Content-Location: file:///C:/111BB2F9/Choice_of_entity_files/fullscreen.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" ------=_NextPart_01C401C1.6FD62E80 Content-Location: file:///C:/111BB2F9/Choice_of_entity_files/notes_flag.gif Content-Transfer-Encoding: base64 Content-Type: image/gif R0lGODlhCgAKAPcAAAAAAIAAAACAAICAAAAAgIAAgACAgICAgMwENMTExPz8/AAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAMDAwP8AAAD/AP//AAAA//8A/wD//////ywAAAAACgAKAEAIKgDx4UNA sKDAgQUTJiCogGHDhBAfFlRAMSFCiAguTozYUGJEiAk0EhQYEAA7 ------=_NextPart_01C401C1.6FD62E80 Content-Location: file:///C:/111BB2F9/Choice_of_entity_files/buttons.gif Content-Transfer-Encoding: base64 Content-Type: image/gif R0lGODlhWAESAPf4AAAAAIAAAACAAICAAAAAgIAAgACAgICAgAQEBISEBASEBISEhAQEhMTExAQE /KTM9Pz8/ERERPz8BAT8/KSkpGRkhMTcxCRkxAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAMDAwP8AAAD/AP//AAAA//8A/wD//////yH5BAEAAPgALAAAAABYARIA QAj/APEJHEiwoMGDCBMqXMiwocOHECNKnEixosWLGCEiQKCRo8YDIEHig2DxAD4LKD1avDDhgUuV GUOGbHBR5QGYFBG4fHAB58EKECJEwCfUYAWPFGAygLCRKQIIUKM6WAohKUGgCikcFWh1INWoYKVS 7SrQ41GbIhGYLAuVQVOoC+IyXUuUAkG1HE3KFDhAwkgJc5/qDZmxsOHDiBMrXsy4sePDGyP7lChT 5MULmDPnlDw5YmW6FTNrfgi0aNGEZPEtbfo2bNTUpYeeRph69dPWrqvCNFuBIGG1A59CYPAVQtwF cw0OxWdTIOiBCQAjaAB17fOFII8voGmRc+eOkilm/z9OvTtnjN4hYk1YoT3H2rnBOphPAB9skgq3 2lcaX/5YnJVt9BloAar12UEIRGCZdQghMABI1Tn32IQUVthYexhmqGGGMBHAgIfEhSiiiATAtOGJ GnYI4ogsEldicAYOGNJGZaml3Y0L3NTZUBz1xlB0PUoUI0jlVWRSVN89xBKSGB1YU1TMoRfVBEle hR9HQs1GEHxQ3RZZbveZthxt/LEmXHyp5XWABSCpaRJwbM13gAACPHVccgJFgF+NEhqUAEkQSCfc ddhVhh5dVTaEAEsTUNlkZUWKN9BNGDE6QU8OrSdbllzpxyVTTrU21Uj3scfhp7nNpyoDaTIEJ3P9 If8J2kbLNYegg9JRBwGhFvbq66+ZUiDssMQWK2yHxiZLrInKNotss8l+B5yBrr5p2UIJvortANoC 6+234IbLla/elRtZjeamh5CC3Sb0YLvixivvYkDFGlZqBNh7r4n6goVvv6/ZlCicN+kL71ALTnpQ dCIZp7CihkLA3UQmoWRBogyxtBPGCTnZncVR1rSTo5nuydC/Eo8kUH+lOoTyyvjoCuZu+PjYIKLD rZybtrM1d10C0QXKEVz48GrQkEeWdFJKlbb0UmEeV0SzyC6RvNB646LWIVjUNeC1zAFb+RDKXksM 9r531bwmpQW9+hQDDsx5pqwDRWBXcFES2hc+gEn/wJGdEEWdE6LoWcoxQweaTNmkhydkKaYMYY2Q p1unbLl/pPKbn3v7EZRvrKvqlja2ONvrtoIw9tn2g32/tQBlhtYkU+MNikZ7QYlPDPuMldpOmuJX nVo5VF3HjI+q89mteX5IDd/fVFClma5kiE4f2XUJhlz09gj2NbTDRifkmu7zXjR++RVJ/lPznuvr QH2iD6S+UewP9Dnon6d2NLwN8n90BB6hC68cFMCHoe+ACASP9c4DowUyEF0OPFcDI0ij/VXPaAKC UfhS95AKGoQ7IBRICI1HwhGaUIQoLGEKT6jCFrLwhSuMoQtlCMMZ2rCGOKShDm+4wxzy8Ic+DGIP B4cIRCKGMCAAOy== ------=_NextPart_01C401C1.6FD62E80 Content-Location: file:///C:/111BB2F9/Choice_of_entity_files/frame.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" Grape Quality: In the Eye of the Beholder? ------=_NextPart_01C401C1.6FD62E80 Content-Location: file:///C:/111BB2F9/Choice_of_entity_files/outline.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii"
 No= tes
Slide Show
Outline
------=_NextPart_01C401C1.6FD62E80 Content-Location: file:///C:/111BB2F9/Choice_of_entity_files/filelist.xml Content-Transfer-Encoding: quoted-printable Content-Type: text/xml; charset="utf-8" ------=_NextPart_01C401C1.6FD62E80--