0001398432-12-000757.txt : 20121012 0001398432-12-000757.hdr.sgml : 20121012 20121012163735 ACCESSION NUMBER: 0001398432-12-000757 CONFORMED SUBMISSION TYPE: S-1 PUBLIC DOCUMENT COUNT: 14 FILED AS OF DATE: 20121012 DATE AS OF CHANGE: 20121012 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CYCLONE POWER TECHNOLOGIES INC CENTRAL INDEX KEY: 0001442711 STANDARD INDUSTRIAL CLASSIFICATION: MOTORS & GENERATORS [3621] IRS NUMBER: 000000000 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: S-1 SEC ACT: 1933 Act SEC FILE NUMBER: 333-184402 FILM NUMBER: 121142183 BUSINESS ADDRESS: STREET 1: 601 NE 26TH COURT CITY: POMPANO BEACH STATE: FL ZIP: 33064 BUSINESS PHONE: 954-943-8721 MAIL ADDRESS: STREET 1: 601 NE 26TH COURT CITY: POMPANO BEACH STATE: FL ZIP: 33064 S-1 1 i11981.htm Cyclone S-1

As filed with the Securities and Exchange Commission on October 12, 2012

Registration No. 333-____



UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549


Form S-1

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933


CYCLONE POWER TECHNOLOGIES, INC.

(Exact name of registrant as specified in its charter)


Florida

  

3621

  

26-0519058

(State or other jurisdiction of

incorporation or organization)

  

(Primary Standard Industrial

Classification Code Number)

  

(I.R.S. Employer

Identification Number)


601 NE 26th Court

Pompano Beach, Florida 33064

Phone: (954) 943-8721

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)


Christopher Nelson

President & General Counsel

Cyclone Power Technologies, Inc.

601 NE 26th Court

Pompano Beach, Florida 33064

Phone: (954) 943-8721 

(Name, address, including zip code, and telephone number, including area code, of agent for service)


Please send copies of all communications to:

Joel D. Mayersohn, Esq.

Clint J. Gage, Esq.

Roetzel & Andress

350 East Las Olas Boulevard, Ste. 1150

Fort Lauderdale, Florida 33301

Phone: (954) 462-4150


Approximate date of commencement of proposed sale to the public: As soon as practicable after this Registration Statement becomes effective.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box:   þ

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering:   o

If this Form is to be a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering:   o

If this Form is a post-effective amendment pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering:   o

Indicate by check mark whether the registrant is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.


Large accelerated filer  

o

Accelerated filer

o

Non-accelerated filer  

þ

Smaller reporting company

o

(Do not check if a smaller reporting company)

 

 

 








Calculation of Registration Fee


Title of Class of Securities to be Registered

 

Amount to

be Registered (1)

 

Proposed

Maximum

Aggregate

Price Per

Share (2)

 

Proposed

Maximum

Aggregate

Offering

Price

 

Amount of

Registration

Fee

 

 

 

 

 

 

 

 

 

Common Stock, $0.0001 par value per share, issuable pursuant to the Purchase Agreement

 

10,000,000

$

0.1125

$

1,125,000

$

153.45

Common Stock underlying Purchase Warrants

 

5,000,000

$

0.2700

$

1,350,000

$

184.14


(1)

We are registering 10,000,000 shares of our common stock (the “Shares”) that we will sell to GEM Global Yield Fund Limited, a Cayman Islands limited liability company (“GGFY” or the “Selling Shareholder”), pursuant to a Common Stock Purchase Agreement (the “Purchase Agreement”) between the Selling Shareholder and the registrant entered into on October 1, 2012.  In the event of stock splits, stock dividends, or similar transactions involving the registrant’s common stock, the number of shares of common stock registered shall, unless otherwise expressly provided, automatically be deemed to cover the additional securities to be offered or issued pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the “Securities Act”). In the event that adjustment provisions of the Purchase Agreement require the registrant to issue more shares than are being registered in this registration statement, for reasons other than those stated in Rule 416 of the Securities Act, the registrant will file a new registration statement to register those additional shares.

(2)

Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(c) under the Securities Act, using the closing price as reported on the OTCQB Electronic Marketplace (the “OTCQB”) on October 9, 2012, which was $0.12 per share.


The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to Section 8(a), may determine.







The information in this prospectus is not complete and may be changed. We may not sell these securities until the registration statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell securities, and it is not soliciting an offer to buy these securities, in any state where the offer or sale is not permitted.

 

PRELIMINARY PROSPECTUS

 

Subject to Completion, Dated October 12, 2012


Cyclone Power Technologies, Inc.


10,000,000 Common Shares

 5,000,000 Common Shares underlying Warrants

 

This prospectus relates to the offer and sale of up to 10,000,000 shares of common stock, par value $.0001 per share (the “Common Shares”) of Cyclone Power Technologies, Inc. (the “Company”) by GEM Global Yield Fund Limited, a limited liability company organized under the laws of the Cayman Islands (“GGYF” or the “Selling Shareholder”).  This prospectus also relates to the offer and sale of up 5,000,000 common shares that are issuable to the Selling Shareholder upon exercise of common stock purchase warrants (“Warrants”). The conversion price of the Warrants is $0.27 per share subject to price adjustment, as set forth in the Warrant Agreement.


The Company will sell the Common Shares to the Selling Shareholder from time to time, if and when the Company deems appropriate, pursuant to a Common Stock Purchase Agreement (the “Purchase Agreement”).  The Selling Shareholder has committed to purchasing up to $2,500,000 worth of the Company’s Common Stock before September 30, 2014, pursuant to the terms and conditions contained in the Purchase Agreement.  The purchase price for such Common Shares will be equal to 90% of the weighted average closing price for the Company’s Common Shares, as listed on the OTCQB Electronic Marketplace or any other exchange or market that the Common Stock is then listed, during a 10 trading day pricing period, subject to certain “knock-out” and volume limitation provisions set forth in the Purchase Agreement.  The 10,000,000 Common Shares included in this prospectus represent a portion of the Common Shares potentially issuable to the Selling Shareholder under the Purchase Agreement.  


The Selling Shareholder is an “underwriter” within the meaning of the Securities Act in connection with the resale of our Common Shares under the Purchase Agreement. No other underwriter or person has been engaged to facilitate the sale of shares of our Common Shares in this offering. We will not receive any proceeds from the sale of these Common Shares offered by the Selling Shareholder. However, we will receive proceeds from the sale of our Common Shares under the Purchase Agreement and upon exercise of the Warrants for cash. The proceeds will be used for working capital or general corporate purposes. We will bear all costs associated with this registration.


Our Common Shares are quoted on the OTCQB Electronic Marketplace under the symbol “CYPW.” The Common Shares registered hereunder are being offered for sale by the Selling Shareholder at prices established on the OTCQB during the term of this offering. The last reported sale price of our common shares on October 1, 2012 was $0.125 per share.  These prices will fluctuate based on the demand for our common stock.


Investing in our securities involves a high degree of risk. See “Risk Factors” beginning on page 7 of this prospectus for more information.

 

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus or the prospectus to which it relates is truthful or complete. Any representation to the contrary is a criminal offense.


The date of this prospectus is ______, 2012.






Table of Contents


Prospectus Summary

1

Summary of Shares Offered by the Selling Shareholder

4

Summary Financial Data

5

Risk Factors

7

Use of Proceeds

14

Selling Shareholder

14

The Purchase Agreement

15

Plan of Distribution

17

Dilution

19

Dividend Policy

19

Capitalization

20

Description of Securities

21

Market for Registrant’s Common Equity, Related Shareholder Matters

25

Management’s Discussion and Analysis of Financial Condition and Results of Operations

26

Description of Business

30

Management

37

Executive and Director Compensation

40

Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters

44

Material U.S. Federal Income Tax Considerations

45

Legal Proceedings

48

Legal Matters

48

Experts

48

Index to Financial Statements

F-1


You should rely only on the information contained in this prospectus. We have not authorized anyone to provide you with information different from that contained in this prospectus. If anyone provides you with different or inconsistent information, you should not rely on it.  You should assume that the information contained in this prospectus is accurate only as of the date of this prospectus, regardless of the time of delivery of this prospectus or of any sale of units. Our business, financial condition, results of operations, and prospects may have changed since that date.


Some of the industry and market data contained in this prospectus are based on independent industry publications or other publicly available information that we believe are reliable as of their respective dates, while other information is based on our internal sources.





i





Cautionary Note Regarding Forward-Looking Statements


This prospectus contains forward-looking statements that are based on current expectations, estimates, forecasts and projections regarding management’s beliefs and assumptions about the industry in which we operate. Such statements include, in particular, statements about our plans, strategies and prospects under the headings “Prospectus Summary,” “Risk Factors,” “Use of Proceeds,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Business.” When used in this prospectus, the words “anticipate,” “believe,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “potential,” “predict,” “project,” “should,” “will,” “would,” and similar expressions identify forward-looking statements.


Forward-looking statements are not a guarantee of future performance or results, and will not necessarily be accurate indications of the times at, or by, which such performance or results will be achieved. Forward-looking statements are based on information available at the time the statements are made and involve known and unknown risks, uncertainties and other factors that may cause actual outcomes and results to differ materially from what is expressed or forecasted in such forward-looking statements.


Except as required by applicable law, we assume no obligation to update any forward-looking statements publicly or to update the reasons why actual results could differ materially from those anticipated in any forward-looking statements, even if new information becomes available in the future.


Prospectus Summary


This summary highlights information about our Company and this offering contained elsewhere in this prospectus and is qualified in its entirety by the more detailed information and financial statements included elsewhere in this prospectus. You should read this entire prospectus carefully, including “Risk Factors”, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes included elsewhere in this prospectus, before making an investment decision. In this prospectus, unless otherwise specified or the context otherwise requires, the terms “we”, “us”, “our”, “the Company”, or “ours” refer to Cyclone Power Technologies, Inc. and its consolidated subsidiaries.


About Cyclone Power Technologies

 

We are an innovative technology engineering firm focused on developing environmentally-friendly power sources for the future. Specifically, we have developed and patented the Cyclone Engine, an award-wining thermal engine that we believe is powerful and versatile enough for applications ranging from electric power generation from solar collectors, industrial waste heat and biomass, to all forms of land and sea transportation.

 

The Cyclone Engine is a heat-regenerative, reciprocating (i.e., piston) Rankine engine. Rankine refers to the thermodynamic steam cycle which is used to generate approximately 80% of the world’s electrical output at coal and nuclear power plants. The Cyclone Engine works on the same principles, but in a compact, self-contained package.  The engine creates superheated steam in a combustion chamber or external heat exchanger, which is then pumped to the cylinders under high pressures. The steam in the cylinders expands rapidly, pushing pistons and turning a crank shaft. Steam escaping the cylinders enters a condenser, where it is cooled and returned to the combustion chamber in a closed-loop process.

 

Based on testing completed by Cyclone to date, we believe that the benefits of the Cyclone Engine are many, including:

 

Fuel-Flexibility: As an external combustion engine (as opposed to an internal combustion (“I/C”) engine, such as found in all commercial non-electric cars), the Cyclone Engine is capable of running on virtually any liquid, gaseous or solid fuel, including renewable bio-fuels, propane or biomass. In testing, it has also run on heat generated from solar thermal collectors and waste heat from industrial processes, including furnaces and other engines.

 

Low Emissions: By burning fuel at lower temperatures and lower pressures in a centrifugal chamber that fully incinerates particulate matters, we believe based on preliminary in-house environmental testing that the Cyclone Engine emits far fewer toxic and greenhouse gases than current I/C engines.


Highly Efficient: The Cyclone Engine recycles its own energy through multiple heat regenerative processes, and stops burning fuel when power is not needed (such as idling at a stop light).  We believe that this has potential to create greater “well to wheel” efficiencies than gas or diesel powered I/C engines.

 

Powerful and Compact: Unlike batteries or fuel cells, we believe that the Cyclone Engine is powerful enough for heavy transportation, and unlike steam engines of the past, the Cyclone Engine is compact with an extremely high power to weight ratio, all contained in a closed-loop so it may never need its working fluid (water) replenished.

 



1





Inexpensive to Build and Maintain: By eliminating many subsystems like oil pumps (the engine uses de-ionized water, not motor oil, as its lubricating agent), catalytic converters and complex fuel injectors and automotive transmissions, we anticipate Cyclone Engines to cost less to manufacture, operate and maintain than current gas and diesel powered I/C engines.

 

Currently three Cyclone Engine models are in different stages of development, with the first engine slated for commencement of production in early 2013. Cyclone has several important contracts and purchase orders with customers that include Raytheon Company, the U.S. Army/TARDEC, Combilift, Phoenix Power Group, and one of our suppliers, leading U.S. auto parts manufacturer TopLine Automotive Engineering.

 

We received our first patent in the U.S. for the Cyclone Engine in 2006, and since then have been issued or allowed nine other U.S. patents and 20 international patents – 30 issued patents in all. Cyclone has also received numerous awards, including two Tech Awards from the Society of Automotive Engineers and Popular Science’s 2008 Invention of the Year Award.


About This Offering


This offering relates to the resale of up to 10,000,000 shares of our common stock by the Selling Shareholder, which are the Common Shares that we will sell to GGYF pursuant to the Purchase Agreement from time to time at our discretion. The 10,000,000 shares included in this prospectus represent a portion of the aggregate shares potentially issuable to the Selling Shareholder under the Purchase Agreement.  Pursuant to the Purchase Agreement:


·

GGYF agreed to purchase from the Company, from time to time, in the Company’s discretion (subject to the conditions set forth therein), for a period of twenty-four (24) months commencing on the effective date of the Purchase Agreement, up to $2,500,000 of the Company’s common stock.

·

Pursuant to a registration rights agreement between the Company and GGYF entered into in connection with the Purchase Agreement, the Company agreed to file a registration statement with the U.S. Securities and Exchange Commission (the “SEC”) for the resale of the Common Shares and the Common Shares issuable upon exercise of the Warrants. All fees and expenses incurred in connection with the registration shall be paid by the Company.  The Company cannot sell shares to GGYF under the Purchase Agreement until the registration statement is declared effective.

·

The purchase price for the shares of common stock sold under the Purchase Agreement will be equal to ninety percent (90%) of the average daily volume weighted closing price of the Company’s common stock for the ten (10) consecutive trading days (the “Pricing Period”) after the Company delivers to GGYF a notice in writing requiring GGYF to purchase Common Shares from the Company, subject to the terms of the Purchase Agreement.

·

In any draw down period, the Company may issue a draw down notice for up to four hundred percent (400%) of the average daily trading volume for the ten (10) trading days prior to the notice. GGYF will not be obligated to subscribe for more than fifty percent (50%) of any amount in a draw down notice and will have the option to subscribe for up to two hundred percent (200%) of any draw down notice.

·

As further consideration for the commitment, the Company shall pay GGYF a commitment fee equal to $50,000 as draws are made, provided the full commitment fee shall be paid within one year of closing.

·

The Company has covenanted that it will, among other things: (i) maintain the listing of its common stock on a principal market, including the OTC Markets; (ii) comply with the Registration Rights Agreement in all material respects; and (iii) provide an opinion from Company counsel prior to the delivery of the first draw down notice.

·

Each of the parties shall pay its own fees and expenses in connection with the transactions, except that the Company shall pay to GGYF legal fees up to $30,000 in connection with the Purchase Agreement.


Our ability to draw down funds and sell shares under the Purchase Agreement requires that the registration statement, of which this prospectus is a part, be declared effective by the SEC, and that this registration statement continues to be effective. In addition, the registration statement of which this prospectus is a part registers 10,000,000 total shares of our common stock issuable under the Purchase Agreement, and our ability to access the Purchase Agreement to sell any remaining shares issuable under it is subject to our ability to prepare and file one or more additional registration statements registering the resale of these shares. These subsequent registration statements may be subject to review and comment by the staff of the SEC, and will require the consent of our independent registered public accounting firm. Therefore, the timing of effectiveness of these subsequent registration statements cannot be assured. The effectiveness of these subsequent registration statements is a condition precedent to our ability to sell the shares of common stock subject to these subsequent registration statements to GGYF under the Purchase Agreement.  Even if we are successful in causing one or more registration statements registering the resale of some or all of the shares issuable under the Purchase Agreement to be declared effective by the SEC in a timely manner, we will not be able to sell shares under the Purchase Agreement unless certain other conditions are met. Accordingly, because our ability to draw down amounts under the Purchase Agreement is subject to a number of conditions, it is possible that we will not be able to draw down the full $2,500,000 available to us under the Purchase Agreement. The $2,500,000 amount was a negotiated amount agreed upon by the parties based on the circumstances at the time the Purchase Agreement was executed.



2






With respect to the Purchase Agreement, we are relying on an exemption from the registration requirements of the Securities Act, more specifically, Regulation D of said Act.  GGYF is an “accredited investor” and/or qualified institutional buyer and GGYF has access to information about the Company and its investment.


At an assumed purchase price under the Purchase Agreement of $0.11 (equal to 90% of the closing price of our common stock of $0.125 on October 1, 2012), we will be able to receive up to $1,100,000 in gross proceeds, assuming the sale of the entire 10,000,000 Shares being registered hereunder pursuant to the Purchase Agreement. At an assumed purchase price of $0.11 under the Purchase Agreement, if we wanted to draw down the entire commitment amount of $2,500,000, which is in our full discretion, we would be required to register approximately 12.7 million additional shares to obtain the balance of $2,500,000 under the Purchase Agreement. The Company is currently authorized to issue 300,000,000 shares of its common stock.  


We will bear the expenses of this offering which we estimate to be approximately $55,000, including legal expenses of approximately $40,000, accounting expenses of approximately $10,000, and miscellaneous expenses, including printer costs, of approximately $5,000.


There are substantial risks to investors as a result of the issuance of shares of our common stock under the Purchase Agreement. These risks include dilution of stockholders, significant decline in our stock price and our inability to draw sufficient funds when needed. GGYF will periodically purchase our common stock under the Purchase Agreement and will, in turn, sell such shares to investors in the market at the market price. This may cause our stock price to decline, which will require us to issue increasing numbers of common shares to GGYF to raise the same amount of funds, as our stock price declines.




3





Summary of the Shares offered by the Selling Shareholder


Common Shares Offered by the Selling Shareholder

 


10,000,000

 

 

 

Common Shares issuable upon

Exercise of the Warrants

 


5,000,000

 

 

 

Common Stock Outstanding Before the Offering

 

237,559,292 as of October 1, 2012

 

 

 

Common Stock Outstanding After the Offering

 

247,559,292 shares, assuming the sale of all of the Common Shares being registered in this Registration Statement (excluding Warrants).

 

 

 

Terms of the Offering

 

The Selling Shareholder will determine when and how it will sell the Common Shares offered in this prospectus.

 

 

 

Termination of the Offering

 

Pursuant to the Purchase Agreement, this offering will terminate twenty-four (24) months after the date of the Purchase Agreement, which was October 1, 2012.

 

 

 

Use of Proceeds

 

We will not receive any proceeds from the sale of the shares of common stock offered by the Selling Shareholder. However, we will receive proceeds from the sale of our Common Shares under the Purchase Agreement and issued upon exercise of the Warrants. The proceeds from the offering will be used for working capital and general corporate purpose. See “Use of Proceeds.”

 

 

 

Risk Factors

 

The common stock offered hereby involves a high degree of risk and should not be purchased by investors who cannot afford the loss of their entire investment. See “Risk Factors” beginning on page 7.

 

 

 

OTCQB Symbol

 

CYPW




4





Summary Financial Data


The following selected financial information is derived from the Company’s Financial Statements appearing elsewhere in this Prospectus and should be read in conjunction with the Company’s Financial Statements, including the notes thereto, appearing elsewhere in this Prospectus.


STATEMENTS OF OPERATIONS:

 

For the years ended

December 31,

 

 

2011

 

2010

Revenues

$

250,000

$

261,525

Gross (loss) profit

 

(149,801)

 

151,132

Total operating expenses

 

3,678,112

 

2,417,180

Operating loss

 

(3,827,913)

 

(2,266,048)

Net loss

$

(23,704,727)

$

(2,024,464)

 

 

 

 

 

Basic and diluted earnings (loss) per common share

$

(.15)

$

(.02)

Weighted average common shares outstanding basic and diluted

 

156,324,933

 

107,100,629


BALANCE SHEETS:

 

For the years ended

December 31,

 

 

2011

 

2010

Cash and cash equivalents

$

66,486

$

 6,557

Current assets

 

546,932

 

 240,423

Total assets

 

1,097,598

 

730,714

Current liabilities

 

3,182,052

 

2,562,622

Total liabilities

 

3,678,883

 

13,648,234

Total stockholders’ equity (deficit)

$

(2,581,235)

$

(12,917,520)


STATEMENTS OF OPERATIONS:

 

For the six months ended

June 30

(unaudited)

 

 

2012

 

2011

Revenues

$

 380,445

$

0

Gross profit (loss)

 

  158,537

 

(250,867)

Total operating expenses

 

1,844,149

 

1,718,770

Operating loss

 

(1,685,612)

 

(1,969,637)

Net loss

$

(1,660,261)

$

(22,439,346)

 

 

 

 

 

Basic and diluted earnings (loss) per common share

$

 (0.01)

$

(0.18)

Weighted average common shares outstanding basic and diluted

 

226,841,453

 

125,964,667


BALANCE SHEETS:

 

June 30,

2012

(unaudited)

 

December 31,

2011

Cash and cash equivalents

$

 12,715

$

 66,486

Current assets

 

 1,099,094

 

 546,932

Total assets

 

1,680,106

 

 1,097,598

Current liabilities

 

3,794,322

 

3,182,052

Total liabilities

 

3,796,307

 

3,678,833

Total stockholders’ deficit

$

(2,116,201)

$

 (2,581,235)




5





Where You Can Find More Information


Our common shares are quoted on the OTCQB electronic marketplace under the symbol “CYWP”. 


Our executive offices are located at 601 NE 26th Court, Pompano Beach, Florida 33064, and our telephone number is 954-943-8721.  We make available on our website, www.cyclonepower.com, our annual reports, quarterly reports, and proxy statements, as well as up-to-date investor presentations. The information on our website is not incorporated by reference into this prospectus, and you should not consider it part of this prospectus.


We have filed a registration statement on Form S-1 (Registration No. 333-_____) with the SEC under the Securities Act with respect to the securities offered by this prospectus. This prospectus, which is a part of such registration statement, does not include all of the information contained in the registration statement and its exhibits. For further information regarding us and our securities, you should consult the registration statement and its exhibits.  The registration statement and its exhibits, as well as our other reports filed with the SEC, can be inspected and copied at the SEC’s public reference room at 100 F Street, N.E., Washington, D.C. 20549. The public may obtain information about the operation of the public reference room by calling the SEC at 1-800-SEC-0330. In addition, the SEC maintains a web site at http://www.sec.gov which contains the Form S-1 and other reports, proxy and information statements and information regarding issuers that file electronically with the SEC.


Statements contained in this prospectus concerning the provisions of any documents are summaries of those documents, and we refer you to the documents filed with the SEC for more information. The registration statement and any of its amendments, including exhibits filed as a part of the registration statement or an amendment to the registration statement, are available for inspection and copying as described above.



6





Risk Factors


You should carefully consider the risks described below before making an investment decision. You should also refer to the other information in this prospectus, including our financial statements and the related notes thereto. The risks and uncertainties described below are not the only risks and uncertainties we face. Additional risks and uncertainties not presently known to us or that we currently deem immaterial also may impair our business operations. If any of the following risks actually occur, our business, results of operations and financial condition could suffer. In that event the trading price of our Common Shares could decline, and you may lose all or part of your investment in the units. The risks discussed below also include forward-looking statements and our actual results may differ substantially from those discussed in these forward-looking statements.


Risks Relating to the Early Stage of Our Company

 

We are at an early operational stage and our success is subject to the substantial risks inherent in the establishment of a new business attempting to commercialize a new technology.

 

The implementation of our business strategy is in an early stage. Accordingly, our intended business and operations may not prove to be successful in the near future, if at all. Any future success that we might enjoy will depend upon many factors, several of which may be beyond our control, or which cannot be predicted at this time, and which could have a material adverse effect upon our financial condition, business prospects and operations, and the value of an investment in our company. In addition, our prospects must be considered in light of the risks encountered by companies in the early stages of development in new and rapidly evolving industries, especially the alternative engine and power generation industries and markets.

 

We have a limited operating history and our business plan is unproven and may not be successful.

 

Our company was formed in 2004, but until 2008 we were a development stage company and we have only begun full scale operations over the last three years. We have not licensed or sold any substantial amount of products commercially. We have not yet proven that our business model will allow us to generate a profit.

 

We have suffered operating losses since inception and we may not be able to achieve profitability.

 

We had an accumulated deficit of approximately $47.4 million as of June 30, 2012, of which $16.6 million was attributable to operations and $30.8 million to accounting for derivative liabilities. We expect to continue to incur significant research and development expenses in the foreseeable future related to the completion of development and commercialization of our multiple engine models. As a result, we will be sustaining substantial operating and net losses, and it is possible that we will never be able to develop the revenue levels necessary to attain profitability.


We may have difficulty raising additional capital, which could deprive us of necessary resources.

 

We expect to continue to devote significant capital resources to fund research and development and patents. In order to support the initiatives envisioned in our business plan, we may need to raise additional funds through public or private debt or equity financing, collaborative relationships or other arrangements. Our current operational “burn rate” is approximately $200,000 per month, which may increase in the future if we hire additional personnel and expand our operations. Based on our current burn rate, we will require approximately $2.4 million in cash over the next 12 months to maintain operations at the present pace. We currently have contracts that will provide us with approximately $1.2 million in cash from development fees over the following 12 months. We will need to make up the balance by signing new license or development agreements, which could in turn increase our burn-rate, or raising funds through the sale of our equity or issuance of debt, none of which is certain at this time.  Our ability to raise additional financing depends on many factors beyond our control, including the state of capital markets, the market price of our common stock and the development or prospects for development of competitive technology by others. Sufficient additional financing may not be available to us or may be available only on terms that would result in further dilution to the current owners of our common stock.


There are substantial doubts about our ability to continue as a going concern and if we are unable to continue our business, our shares may have little or no value.

 

Our ability to become a profitable operating company is dependent upon our ability to generate revenues and/or obtain financing adequate to fulfill our research and market introduction activities, and achieving a level of revenues adequate to support our cost structure. This has raised substantial doubts about our ability to continue as a going concern. We plan to attempt to raise additional equity capital by selling shares through one or more private placement or public offerings, as well as debt financings which may use receivables from our paying contracts or other assets as collateral. However, the doubts raised relating to our ability to continue as a going concern may make our shares an unattractive investment for potential investors. These factors, among others, may make it difficult to raise any additional capital.



7





 

Our significant indebtedness could adversely affect our financial condition and thus from fulfilling our obligations.

 

We have substantial indebtedness.  As of June 30, 2012, we had approximately $3.8 million of total current liabilities, which includes $736,427 of related-party notes payable on demand, some of which obligations are secured by a lien on the Company’s patents and patent applications.  The high level of our indebtedness could have adverse consequences including the following:  it may be more difficult for us to satisfy our obligations with respect to our outstanding indebtedness, our ability to obtain additional financing may be impaired; and our obligations under the indebtedness would reduce the funds available for us to use for other purposes and our indebtedness may reduce our flexibility in planning for, or responding to, changing conditions.

 

We expect to obtain the funds to pay our expenses and to pay principal and interest on our outstanding indebtedness from operations, financings and potential conversions of our indebtedness.  If we do not have enough funds to be able to meet our indebtedness, we may be required to refinance all or part of our existing indebtedness, sell assets or borrow more money.  We may not be able to do so on terms acceptable to us, if at all.  If we default under certain of our indebtedness, it may result in the debt holders’ seeking to foreclose on certain assets which would cause significant difficulty for the Company.

 

We have substantial liabilities associated with deferred compensation arrangements with our officers.

 

Our deferred compensation salaries with our officers result in substantial liabilities. As of June 30, 2012, we had deferred officers’ salary compensation of approximately $1.4 million. These deferred compensation amounts are due on demand.  If our officers demand their deferred compensation amounts, payment of such amounts, if available, may impair our liquidity, have an unfavorable impact on our ability to obtain financing and may place us at a competitive disadvantage compared to some of our competitors, who do not have such liabilities and cash requirements.

 

Failure to effectively manage our growth could place strains on our managerial, operational and financial resources and could adversely affect our business and operating results.

 

Our growth has placed, and is expected to continue to place, a strain on our managerial, operational and financial resources. Any growth or increase in the number of our strategic relationships will increase this strain on our managerial, operational and financial resources. This pressure may inhibit our ability to achieve the rapid execution necessary to implement our business plan, and could have a material adverse effect upon our financial condition, business prospects and operations and the value of an investment in our company.

 

Risks Relating to Our Business

 

We will need to achieve commercial acceptance of our engines to generate revenues and achieve profitability.

 

Even if our development yields technologically superior products, we may not successfully develop commercial products, and even if we do, we may not do so on a timely basis. We cannot predict when significant commercial market acceptance for our products and the affiliated products sold thereon will develop, if at all, and we cannot reliably estimate the projected size of any such potential market. If markets fail to accept our engines and related products, we may not be able to generate revenues from the commercial application of our technologies. Our revenue growth and achievement of profitability will depend substantially on our ability to introduce new products that are accepted by customers. If we are unable to cost-effectively achieve acceptance of our products by customers, or if the associated products do not achieve wide market acceptance, our business will be materially and adversely affected.

 

We will need to establish additional relationships with collaborative and development partners to fully develop and market our products.

 

We do not possess all of the resources necessary to develop and commercialize products on a mass scale. Unless we expand our development capacity, which would require substantial capital to achieve, we will need to make appropriate arrangements with collaborative partners and licensees to develop and commercialize current and future products.

 

Collaborations may allow us to:


·

Generate positive cash flow and revenue;

·

offset some of the costs associated with our internal research and development; and

·

successfully commercialize our products.




8





If we need but do not find appropriate affiliate arrangements, our ability to develop and commercialize products could be adversely affected. Even if we are able to find collaborative partners, the overall success of the development and commercialization of products will depend largely on the efforts of other parties and is beyond our control.  In addition, in the event we pursue our commercialization strategy through collaboration, there are a variety of attendant technical, business and legal risks, including:

 

·

a development partner would likely gain access to our proprietary information, potentially enabling the partner to develop products without us or design around our intellectual property;

·

we may not be able to control the amount and timing of resources that our collaborators may be willing or able to devote to the development or commercialization of our products or to their marketing and distribution; and

·

disputes may arise between us and our collaborators that could result in the delay or termination of the development or commercialization of our products or that may result in costly litigation or arbitration that diverts our management’s resources.

 

The occurrence of any of the above risks could impair our ability to generate revenues or funding and harm our business and financial condition.

 

We may not be successful at marketing our products.

 

We may not be able to market our products, and any financial or research efforts we exert to develop, commercialize or promote such products may not result in revenue or earnings.

 

We may lose out to larger and better-established competitors.

 

The alternative power industry is intensely competitive. Most of our competitors have significantly greater financial, technical, marketing and distribution resources as well as greater experience in the industry than we have. Our products may not be competitive with other technologies, both existing at the current time and in the future. If this happens, our sales and revenues will decline, or fail to develop at all. In addition, our current and potential competitors may establish cooperative relationships with larger companies to gain access to greater development or marketing resources. Competition may result in price reductions, reduced gross margins and loss of market share.


Our products may be displaced by newer technology.


The alternative power industry is undergoing rapid and significant technological change. Third parties may succeed in developing or marketing technologies and products that are more effective than those developed or marketed by us, or that would make our technology obsolete or non-competitive. Accordingly, our success will depend, in part, on our ability to respond quickly to technological changes. We may not have the resources to do this.

 

We must hire qualified engineering, development and professional services personnel.

 

We cannot be certain that we can attract or retain a sufficient number of highly qualified mechanical engineers, industrial technology and manufacturing process developers and professional services personnel. To deploy our products quickly and efficiently, and effectively maintain and enhance them, we will require an increasing number of technology developers. We expect customers that license our technology will typically engage our professional engineering staff to assist with support, training, consulting and implementation. We believe that growth in sales depends on our ability to provide our customers with these services and to attract and educate third-party consultants to provide similar services. As a result, we plan to hire professional services personnel to meet these needs. New technical and professional services personnel will require training and education and it will take time for them to reach full productivity. To meet our needs for engineers and professional services personnel, we also may use more costly third-party contractors and consultants to supplement our own staff. Competition for qualified personnel is intense, particularly because our technology is specialized and only a limited number of individuals have acquired the needed skills. Additionally, we will rely on third-party implementation providers for these services. Our business may be harmed if we are unable to establish and maintain relationships with third-party implementation providers.

 

We are dependent upon our key personnel.

 

Our future success depends in large part on each member of our management team, most notably Harry Schoell, our CEO and the inventor of our engine technology, as well as certain other engineering, design, sales and executive management personnel.  The loss of the services of any of our management or key personnel could have a material adverse effect on our business, financial condition and results of operations.

 



9





Our sales cycles are typically long.

 

The period between our initial contact with a potential customer and the purchase of our products and services, or signing of a license agreement, is often long and subject to delays associated with the budgeting, approval, and competitive evaluation processes which frequently accompany significant capital expenditures. We believe that a customer’s decision to purchase our engines and services is discretionary, involves a significant commitment of resources, and is influenced by customer budgetary cycles. To sell our engines and services successfully, we generally must educate our potential customers regarding their use and benefits, which can require significant time and resources.

 

If we are unable to protect our intellectual property, we may lose a valuable asset, experience reduced market share, or incur costly litigation to protect our rights.

 

Our success depends, in large part, upon our proprietary technology and other intellectual property rights.  To date, we hold ten patents in the U.S. and 20 internationally, and have filed several other patent applications domestically and internationally as they apply to our engine and its components.  Although we hold the rights to certain patents and patent applications pending, there can be no assurance that pending patent applications will be approved or that the issued patents or pending applications will not be challenged or circumvented by competitors.  Certain critical technology incorporated in our products is also protected by trade secret laws and confidentiality and licensing agreements.  We intend to rely upon a combination of copyright, trade secret, trademark and patent laws, and nondisclosure and other contractual restrictions on copying and distribution to protect our proprietary technology.  Litigation to enforce our intellectual property rights or protect our trade secrets could result in substantial costs and may not be successful. There can be no assurance that such protection will prove adequate or that we will have adequate remedies for disclosure of the trade secrets or violations of the intellectual property rights.  Any inability to protect our intellectual property rights could seriously harm our business, operating results and financial condition. In addition, the laws of certain foreign countries may not protect our intellectual property rights to the same extent as the laws of the United States. Our means of protecting our intellectual property rights in the United States or abroad may not be adequate to fully protect our intellectual property rights.

 

We may experience claims of infringement upon proprietary rights of others.

 

We may be exposed to future litigation based on claims that our products and/or the intellectual property related to the use of our products infringe on the intellectual property rights of others, including, but not limited to, the patent, copyright, trademark, and publicity rights of others.  Claims of infringement could require us to re-engineer our products or seek to obtain licenses from third parties in order to continue offering our products.  In addition, an adverse legal decision affecting our intellectual property, or the use of significant resources to defend against this type of claim, could place a significant strain on our financial resources and harm our reputation.

 

Regulation may adversely affect our business.

 

Statutory, regulatory and administrative actions that affect our business could have adverse effects on our ability to reach our objectives. Our technology may be subject to approval and regulation by various Federal, state and local agencies, especially with respect to safety, environmental, engineering standards and related matters. Governmental regulation may materially affect utilization of our technology and the costs of its development.

 

Risks Relating to our Common Shares

 

The sale of the shares of common stock acquired in private placements could cause the price of our common stock to decline.

 

We have sold an aggregate of $2.7 million of our equity securities in private placements since 2010, inclusive of common and preferred stock sales. Depending upon market liquidity at the time, a sale of a substantial number of shares of our common stock, or anticipation of such sales, could make it more difficult for us to sell equity or equity related securities in the future at a time and price that we might otherwise wish to effect sales.

 

An investor’s ability to trade our common stock may be limited by trading volume.

 

A consistently active trading market for our common stock may not occur on the OTCQB. A limited trading volume may prevent our shareholders from selling shares at such times or in such amounts as they may otherwise desire.

 

Our company has a concentration of stock ownership and control, which may have the effect of delaying, preventing, or deterring a change of control.

 



10





Our common stock ownership is concentrated. Through ownership of shares of our common stock, our executive management collectively beneficially own approximately 30% of our total outstanding shares of common stock. Furthermore, two of our executive officers and directors own all Series B Preferred Stock, which allows them to effectively vote 51% of all common stock on matters brought before the shareholders of the company. As a result of the concentrated ownership of this stock, these inside stockholders, acting together, will be able to control all matters requiring stockholder approval, including the election of directors and approval of mergers and other significant corporate transactions. This concentration of ownership may have the effect of delaying, preventing or deterring a change in control of our company. It could also deprive our shareholders of an opportunity to receive a premium for their shares as part of a sale of our company and it may affect the market price of our common stock.

 

We have not voluntarily implemented various corporate governance measures, in the absence of which, shareholders may have more limited protections against interested director transactions, conflicts of interest and similar matters.

 

Recent federal legislation, including the Sarbanes-Oxley Act of 2002, has resulted in the adoption of various corporate governance measures designed to promote the integrity of the corporate management and the securities markets. Some of these measures have been adopted in response to legal requirements. Others have been adopted by companies in response to the requirements of national securities exchanges, such as the NYSE or The NASDAQ Stock Market, on which their securities are listed. Among the corporate governance measures that are required under the rules of national securities exchanges are those that address board of directors’ independence, audit committee oversight and the adoption of a code of ethics. While our Board of Directors has adopted a Code of Ethics and Business Conduct, and has established an audit committee, we have not yet adopted many other of these corporate governance measures and, since our securities are not listed on a national securities exchange, we are not required to do so. It is possible that if we were to adopt some or all of these corporate governance measures, shareholders would benefit from somewhat greater assurances that internal corporate decisions were being made by disinterested directors and that policies had been implemented to define responsible conduct. For example, in the absence of nominating and compensation committees comprised of at least a majority of independent directors, decisions concerning matters such as compensation packages to our senior officers and recommendations for director nominees may be made by a majority of directors who have an interest in the outcome of the matters being decided. Prospective investors should bear in mind our current lack of some corporate governance measures in formulating their investment decisions.

 

Our common stock is subject to the “penny stock” rules of the SEC, which may make it more difficult for shareholders to sell the common stock.

 

The SEC has adopted Rule 15g-9 which establishes the definition of a “penny stock,” for the purposes relevant to us, as any equity security that has a market price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock, unless exempt, the rules require:

 

·

that a broker or dealer approve a person’s account for transactions in penny stocks; and

·

the broker or dealer receives from the investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock to be purchased.

 

In order to approve a person’s account for transactions in penny stocks, the broker or dealer must:

 

·

obtain financial information and investment experience objectives of the person; and

·

make a reasonable determination that the transactions in penny stocks are suitable for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks.

 

The broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the Commission relating to the penny stock market, which, in highlight form:

 

·

sets forth the basis on which the broker or dealer made the suitability determination; and

·

that the broker or dealer received a signed, written agreement from the investor prior to the transaction.

 

Disclosure also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks.

 

The regulations applicable to penny stocks may severely affect the market liquidity for the common stock and could limit an investor’s ability to sell the common stock in the secondary market.



11





FINRA sales practice requirements may also limit a shareholder’s ability to buy and sell our stock.


In addition to the penny stock rules promulgated by the SEC, FINRA rules require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer’s financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative low priced securities will not be suitable for at least some customers. FINRA requirements make it more difficult for broker dealers to recommend that their customers buy our common stock, which may limit the ability to buy and sell our stock and have an adverse effect on the market value for our shares.


As an issuer of “penny stock,” the protection provided by the federal securities laws relating to forward looking statements does not apply to us.

 

Although federal securities laws provide a safe harbor for forward-looking statements made by a public company that files reports under the federal securities laws, this safe harbor is not available to issuers of penny stock. As a result, we do not have the benefit of this safe harbor protection in the event of any legal action based upon a claim that the material provided by us contained a material misstatement of fact or was misleading in any material respect because of our failure to include any statements necessary to make the statements not misleading. Such an action could hurt our financial condition.

 

We are subject to Sarbanes-Oxley and the reporting requirements of federal securities laws, which can be expensive.

 

As a public reporting company, we will become subject to Sarbanes-Oxley and, accordingly, will be subject to the information and reporting requirements of the Securities Exchange Act of 1934 and other federal securities laws. The costs of compliance with Sarbanes-Oxley, of preparing and filing annual and quarterly reports, proxy statements and other information with the SEC, furnishing audited reports to our Shareholders, and other legal, audit and internal resource costs attendant with being a public reporting company will cause our expenses to be higher than if we were privately held.

 

Our internal control over financial reporting may have weaknesses or inadequacies that may be material.

 

Section 404 of the Sarbanes-Oxley Act of 2002 requires us to perform an evaluation of our internal control over financial reporting. Ongoing compliance with this requirement is expected to be expensive and time-consuming and may negatively impact our results of operations. We cannot make any assurances that material weaknesses in our internal control over financial reporting will not be identified in the future. If any material weaknesses are identified in the future, we may be required to make material changes in our internal control over financial reporting, which could negatively impact our results of operations. In addition, upon such occurrence, our management may not be able to conclude that our internal control over financial reporting is effective. If we cannot conclude that our internal control over financial reporting is effective, we may be subject to regulatory scrutiny, and a loss of public confidence in our internal control over financial reporting, which may cause the value of our common stock to decrease.

 

Impact of corporate governance laws.

 

Changing laws, regulations and standards relating to corporate governance and public disclosure, including the Sarbanes-Oxley Act of 2002 and new SEC regulations, are creating uncertainty for public companies. We are required to invest significant management time and financial resources to comply with both existing and evolving standards for public companies, which will lead to increased general and administrative expenses and a diversion of management time and attention from revenue generating activities to compliance activities.


Our share price could be volatile and our trading volume may fluctuate substantially.


The price of our Common Shares has been and may in the future continue to be extremely volatile, with the sale price fluctuating from a low of $0.10 to a high of $0.48 since January 2011. Many factors could have a significant impact on the future price of our common shares, including:


·

our inability to raise additional capital to fund our operations, whether through the issuance of equity securities or debt;

·

our failure to successfully implement our business objectives;

·

compliance with ongoing regulatory requirements;

·

market acceptance of our products;

·

technological innovations, new commercial products by us or our competitors;

·

changes in government regulations;



12






·

general economic conditions and other external factors;

·

actual or anticipated fluctuations in our quarterly financial and operating results; and

·

the degree of trading liquidity in our Common Shares.


We have never paid cash dividends and do not intend to do so.


We have never declared or paid cash dividends on our Common Shares. We currently plan to retain any earnings to finance the growth of our business rather than to pay cash dividends. Payments of any cash dividends in the future will depend on our financial condition, results of operations and capital requirements, as well as other factors deemed relevant by our board of directors.


Risks Related to this Offering


We are registering the resale of a maximum of 10,000,000 shares of common stock which may be issued to GGYF under the Purchase Agreement. The resale of such shares by GGYF could depress the market price of our common stock.  


We are registering the resale of a maximum of 10,000,000 shares of common stock under the registration statement of which this prospectus forms a part. The sale of these shares into the public market by GGYF could depress the market price of our common stock. As of October 1, 2012, there were 237,559,292 shares of our common stock issued and outstanding.  In total, we may issue up to approximately 22.7 million shares to GGYF pursuant to the Purchase Agreement, based solely on the most recent trading prices, meaning that we would be obligated to file one or more registration statements covering the remaining shares not covered by the registration statement of which this prospectus forms a part. The sale of those additional shares into the public market by GGYF could further depress the market price of our common stock.


Existing shareholders could experience substantial dilution upon the issuance of common stock pursuant to the Purchase Agreement.


Our Purchase Agreement with GGYF contemplates our issuance of up to $2.5 million worth of our common stock to GGYF, subject to certain restrictions and obligations. If the terms and conditions of the Purchase Agreement are satisfied, and we choose to exercise our sale rights to the fullest extent permitted and sell 22.7 million shares of our common stock to GGYF pursuant to this registration statement, our existing shareholders' ownership will be diluted by such sales.


In addition to this offering, subject to market conditions and other factors, it is likely that we will pursue additional capital to finance our operations and the development, manufacture and marketing of other products under development and new product opportunities. Accordingly, we may conduct future offerings of equity or debt securities. The exercise of outstanding options and warrants and future equity issuances, including future public offerings or future private placements of equity securities and any additional shares issued in connection with acquisitions, may result in dilution to investors. In addition, the market price of our common shares could fall as a result of resales of any of these common shares due to an increased number of shares available for sale in the market.


GGYF will pay less than the then-prevailing market price for our common stock under the Purchase Agreement.


The common stock to be issued to GGYF pursuant to the Purchase Agreement will be purchased at a 10% discount to the weighted average closing price of our common stock during the 10 consecutive trading day period beginning on the trading day immediately following the date of delivery of a draw down notice by us to GGYF, subject to certain exceptions. Therefore, GGYF has a financial incentive to sell our common stock upon receiving the shares to realize the profit equal to the difference between the discounted price and the market price. If GGYF sells the shares, the price of our common stock could decrease.


We may not be able to access sufficient funds under the Purchase Agreement when needed.


Our ability to sell shares to GGYF and obtain funds under the Purchase Agreement is limited by the terms and conditions in the Purchase Agreement, including restrictions on when we may exercise our draw down rights, restrictions on the amount we may draw down at any one time, which is determined in part by the trading volume of our common stock, and a limitation on our ability to put shares to GGYF to the extent that it would cause GGYF to beneficially own more than 4.99% of our outstanding shares. In addition, we do not expect the Purchase Agreement to satisfy all of our funding needs, even if we are able and choose to take full advantage of it.




13





Use of Proceeds


The Selling Shareholder is selling all of the shares of our common stock covered by this prospectus for its own account. Accordingly, we will not receive any proceeds from the resale of our common stock. However, we will receive proceeds from any sale of the common stock to the Selling Shareholder under the Purchase Agreement and the exercise of the Warrants for cash. We intend to use the net proceeds received for working capital or general corporate needs.


Selling Shareholder


The information provided in the table and discussions below has been obtained from GGYF, the Selling Shareholder. The table below identifies the Selling Shareholder and shows the number of shares of common stock beneficially owned by it before and after this offering, and the numbers of shares offered for resale by the Selling Shareholder. Our registration of these shares does not necessarily mean that the Selling Shareholder will sell all or any of its shares of common stock. However, the "Shares Beneficially Owned After Offering" columns in the table assume that all shares covered by this prospectus will be sold by the Selling Shareholder and that no additional shares of common stock will be bought or sold by the Selling Shareholder. No estimate can be given as to the number of shares that will be held by the Selling Shareholder after completion of this offering because the Selling Shareholder may offer some or all of the shares and, to our knowledge, there are currently no agreements, arrangements or understanding with respect to the sale of any of the shares. In addition, the Selling Shareholder may have sold, transferred or otherwise disposed of, or may sell, transfer or otherwise dispose of, at any time or from time to time since the date on which it provided the information regarding the shares, all or a portion of the shares of common stock beneficially owned in transactions exempt from the registration requirements of the Securities Act.


 

 

Shares Beneficially

Owned Prior to Offering (1)

 

Total Shares Being

Offered Under this

 

Shares Beneficially Owned After

Offering (4)

Beneficial Owner

 

Shares

 

%

 

Prospectus (3)

 

Shares

 

%

 

 

 

 

 

 

 

 

 

 

 

GEM Global Yield Fund Limited (2)

 

2,135,812

 

0.9%

 

15,000,000

 

17,135,812

 

6.8%

 

(1)   Beneficial ownership is determined in accordance with Rule 13d-3(d) promulgated by the SEC under the Exchange Act, and generally includes voting or investment power with respect to securities. The number and percentage of shares beneficially owned is determined in accordance with Rule 13d-3 of the Exchange Act and is not necessarily indicative of beneficial ownership for any other purpose. Applicable percentage ownership is based on 237,559,292 shares of common stock outstanding as of October 1, 2012. Except as otherwise noted, we believe that the Selling Shareholder named in the table has sole voting and investment power with respect to all shares of common stock shown as beneficially owned by it, subject to applicable community property laws.

(2)   GEM Global Yield Fund Limited (GGYF) is a limited liability company organized under the laws of the Cayman Islands.

(3)   Represents a portion of the shares of common stock potentially issuable by us and purchasable by the Selling Shareholder under the Purchase Agreement.

(4)   Includes common shares underlying the Warrants. Pursuant to the Purchase Agreement, the Selling Shareholder may not own more than 4.9% of the total issued and outstanding common shares o f the Company.


14





The Purchase Agreement


The material terms of the Common Stock Purchase Agreement between the Company and the Selling Shareholder (also called “GGYF”), are as follows:


Total Commitment

  

GGYF will purchase up to US $2,500,000 of the Company’s Common Shares.  If the Company’s public float is less than US$75,000,000 then the total commitment shall be no more than one-third (1/3) of the aggregate market value of the common stock held by non-affiliates of the Company.  

 

 

 

Term

 

The total commitment period is 24 months from the date of the Common Stock Purchase Agreement (the “Purchase Agreement”), which was October 1, 2012.

  

  

  

Structure

  

The investment will be made in the form of a share subscription facility (the “Share Facility”).  This Share Facility, subject to certain restrictions, can be drawn down at the Company’s option with the Company issuing shares to GGYF in return for funds.  The Company controls the timing and amount of any drawdown.

  

  

  

Draw Downs

  

At any time, the Company may, in its sole discretion, issue a draw down notice. This notice will commence a pricing period, of ten (10) consecutive trading days preceding a funding date. Only one draw down shall be allowed in each pricing period. Settlement of each draw down shall occur on the first trading day following the end of the pricing period. The Company may not request an aggregate draw down amount in excess of 4.9% of the Company’s market capitalization as calculated on the business day prior to the first day of the pricing period.


In any draw down period, the Company may issue a draw down notice for up to four hundred percent (400%) of the average daily trading volume for the ten (10) trading days prior to the notice. GGYF will not be obligated to subscribe for more than fifty percent (50%) of any amount in a draw down notice and will have the option to subscribe for up to two hundred percent (200%) of any draw down notice.

  

  

  

Pricing Period

  

Each pricing period consists of ten (10) consecutive trading days on the stock exchange on which the Company maintains its primary listing. The purchase of the Common Shares shall be settled on the first trading day after the end of each pricing period.

  

  

 

Pricing

  

GGYF agrees to honor draw down requests from the Company based upon a per share subscription price equal to ninety percent (90%) of the average closing bid price during the pricing period (“Purchase Price”).


If the closing bid price on a given trading day multiplied by ninety percent (90%) is less than the minimum price set by the Company in the draw down notice (known as a “Knock Out Day”), then the corresponding closing bid price will be removed from the calculation of the Purchase Price, unless otherwise agreed by the Company and GGYF.  For every Knock Out Day, GGYF’s subscription obligation under the draw down will be reduced by 1/10th, unless the parties otherwise agree.

  

  

  

Commitment Fee

 

The Company shall pay GGYF a commitment fee equal to $37,500, payable 25% upon both the first and second draw downs, and the balance payable in amounts equal to 10% of future draw downs, provided that the full commitment fee shall be paid within one year of closing.




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Warrants

  

Warrants to purchase 5,000,000 Common Shares have been issued to the Purchaser. The Warrants have a five (5) year term, and may be exercised at $.27 per share.  4,000,000 of these Warrants are immediately exercisable, and the remaining 1,000,000 Warrants vest and become exercisable proportionally if and when the first four (4) draw-downs are closed.  The Warrants contain standard anti-dilution rights, and certain re-pricing rights in the instance that the Company issues Common Shares to another party at a price lower than the last Purchase Price paid by GGYF for the Common Shares pursuant to a draw down.  See the section entitled "Description of Warrants" beginning on page 22 of this prospectus.

  

  

  

Use of Proceeds

  

The Company will not receive any proceeds from this offering.  We will, however, receive proceeds from the sale of Common Shares to the Selling Shareholder under the Purchase Agreement. We intend to use the net proceeds from the Purchase Agreement for working capital and general corporate purposes. See "Use of Proceeds."

  

  

  

Risk Factors

  

You should carefully read and consider the information set forth under "Risk Factors," together with all of the other information set forth in this prospectus, before deciding to invest in the units offered by this prospectus.




16





Plan of Distribution


The purpose of this prospectus is to permit the Selling Shareholder to offer and resell up to 10,000,000 shares of our common stock, and up to 5,000,000 common shares underlying the Warrants, at such times and at such places as it chooses. To the extent required, we may amend and supplement this prospectus from time to time to describe a specific plan of distribution. The decision to sell any shares offered pursuant to this prospectus is within the sole discretion of the Selling Shareholder. If the Selling Shareholder were eligible to immediately acquire all of the shares to which it would be entitled pursuant to the terms of the agreement, the selling shareholder would be able to receive approximately 22.7 million shares (estimated using a price of $0.125 per share), however, those shares which are not subject to this registration statement and could not be sold publicly without the benefit of an exemption from registration such as Rule 144 or the filing and effectiveness of a new registration statement.


The distribution of the common stock by the Selling Shareholder may be effected from time to time in one or more transactions. Any of the common stock may be offered for sale, from time to time, by the Selling Shareholder at prices and on terms then obtainable, at fixed prices, at prices then prevailing at the time of sale, at prices related to such prevailing prices, or in negotiated transactions at negotiated prices or otherwise. The common stock may be sold by one or more of the following:


·

On the OTCQB or any other national common stock exchange or automated quotation system on which our common stock is traded, which may involve transactions solely between a broker-dealer and its customers which are not traded across an open market and block trades.

·

Through one or more dealers or agents (which may include one or more underwriters), including, but not limited to:


·

Block trades in which the broker or dealer as principal and resale by such broker or dealer for its account pursuant to this prospectus.

·

Purchases by a broker or dealer as principal and resale by such broker or dealer for its account pursuant to this prospectus.

·

Ordinary brokerage transactions.

·

Transactions in which the broker solicits purchasers.

·

Directly to one or more purchasers.

·

A combination of these methods.


The Selling Shareholder and any broker-dealers who act in connection with the sale of its shares are "underwriters" within the meaning of the Securities Act, and any discounts, concessions or commissions received by them and profit on any resale of the shares as principal may be deemed to be underwriting discounts, concessions and commissions under the Securities Act. Because the Selling Shareholder is an "underwriter" within the meaning of the Securities Act, it will be subject to the prospectus delivery requirements of the Securities Act, including Rule 172 thereunder.


The Selling Shareholder or its underwriters, dealers or agents may sell the common stock to or through underwriters, dealers or agents, and such underwriters, dealers or agents may receive compensation in the form of discounts or concessions allowed or reallowed. Underwriters, dealers, brokers or other agents engaged by the Selling Shareholder may arrange for other such persons or entities to participate. Any fixed public offering price and any discounts and concessions may be changed from time to time. Underwriters, dealers and agents who participate in the distribution of the common stock may be deemed to be underwriters within the meaning of the Securities Act, and any discounts or commissions received by them or any profit on the resale of shares by them may be deemed to be underwriting discounts and commissions thereunder. The proposed amounts of the common stock, if any, to be purchased by underwriters and the compensation, if any, of underwriters, dealers or agents will be set forth in a prospectus supplement.


Unless granted an exemption by the SEC from Regulation M under the Exchange Act, or unless otherwise permitted under Regulation M, the Selling Shareholder will not engage in any stabilization activity in connection with our common stock, will furnish each broker or dealer engaged by the Selling Shareholder and each other participating broker or dealer the number of copies of this prospectus required by such broker or dealer, and will not bid for or purchase any common stock of our or attempt to induce any person to purchase any of the common stock other than as permitted under the Exchange Act.


We will not receive any proceeds from the sale of these shares of common stock offered by the Selling Shareholder. We shall use our reasonable efforts to prepare and file with the SEC such amendments and supplements to the registration statement and this prospectus as may be necessary to keep such registration statement effective and to comply with the provisions of the Securities Act with respect to the disposition of the common stock covered by the registration statement for the period required to effect the distribution of such common stock.




17





We are paying certain expenses (other than commissions and discounts of underwriters, dealers or agents) incidental to the offering and sale of the common stock to the public. If we are required to update this prospectus during such period, we may incur additional expenses in excess of the amount estimated above. We have agreed to indemnify the Selling Shareholder against certain losses, claims, damages and liabilities, including liabilities under the Securities Act and the Exchange Act, subject to certain exceptions.


In order to comply with certain state securities laws, if applicable, the common stock will be sold in such jurisdictions only through registered or licensed brokers or dealers. In certain states the shares of common stock may not be sold unless they have been registered or qualified for sale in such state or an exemption from registration or qualification is available and is complied with.



18





Dilution


Our net tangible book value as of June 30, 2012 was $(2,540,793) or $(0.01) per common share. Net tangible book value per share represents total tangible assets less total liabilities, divided by the number of common shares outstanding.  After giving effect to the sale of 10,000,000 Common Shares in this offering (and excluding common shares issuable upon exercise of the Warrants) at an estimated price of $0.15 per share, our net tangible book value as of June 30, 2012 would have been $(1,295,793), or $(0.005) per share. This represents an immediate increase in net tangible book value of $0.006 per share to existing shareholders and an immediate dilution in net tangible book value of $(0.13) per share to investors in this offering. The following table illustrates this calculation.


Net tangible book value per share as of June 30, 2012

$

(0.011)

Increase per share attributable to this offering

 

0.006

As adjusted tangible book value per share after this offering

 

(0.005)

Dilution per share to new investors in this offering

$

(0.130)


The number of common shares outstanding used for existing shareholders in the table and calculations above are based on 234,451,771 shares outstanding as of June 30, 2012 and exclude:


·

15,061,751  common shares issuable upon the exercise of options and warrants outstanding at June 30, 2012 with a weighted average exercise price of $0.22 per share; and

·

2,675,000 common shares reserved for future grants and awards under our equity incentive plans as of June 30, 2012.



Dividend Policy


We have not declared or paid cash dividends on our common shares and do not anticipate paying any cash dividends on our common shares in the foreseeable future. We expect to retain future earnings, if any, to fund the development and growth of our business. Our board of directors will determine future dividends on our common shares, if any.  





19





Capitalization


The following table sets forth our capitalization as of June 30, 2012:


·

on an actual basis; and

·

on a pro forma basis to reflect the sale of 10,000,000 Common Shares in this offering (and excluding common shares issuable upon exercise of the Warrants), after deducting the Commitment Fee and other estimated offering related expenses payable by us, estimated to be approximately $255,000.


The offering does not specify any minimum purchase or sale of any specific number of Common Shares. As a result, our actual total capitalization following completion of the offering may be significantly less than the “Pro forma” total capitalization reflected in the below table.

 

You should read the information in this table together with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and the accompanying notes included elsewhere in this prospectus.


 

 

Actual

 

Pro forma

Cash and cash equivalents

$

12,715

$

1,257,715

  

 

 

 

 

Total current liabilities

 

3,794,322

 

3,796,307

Total non-current liabilities

 

1,985 

 

1,985

 

 

 

 

 

Shareholders' equity:

 

 

 

 

Preferred shares, 1,000,000 shares authorized, 1,000 designated Series B preferred shares issued and outstanding at June 30, 2012

 

-

 

-

Common shares, no par value, 300,000,000 shares authorized, 234,451,771 issued and outstanding as of June 30, 2012

 

23,445

 

24,445

Additional paid-in capital

 

45,252,282

 

46,496,282

Prepaid expenses with common stock

 

(112,317)

 

(112,317)

Stock subscription receivable

 

(26,583)

 

(26,583)

Accumulated deficit

 

(47,383,090)

 

(47,383,090)

Non-controlling interest in consolidated subsidiary – Cyclone WHE LLC

 

130,062

 

130,062

Total stockholders’ deficit

$

(2,116,201)

$

(871,201)


The number of common shares outstanding used for existing shareholders in the table and calculations above are based on 234,451,771 shares outstanding as of June 30, 2012 and exclude:


·

15,061,751  common shares issuable upon the exercise of options and warrants outstanding at June 30, 2012 with a weighted average exercise price of $0.22 per share; and

·

2,660,000 common shares reserved for future grants and awards under our equity incentive plans as of June 30, 2012.




20





Description of Securities


This prospectus relates to the sale of Common Shares and Warrants, the terms of which are described below.


Authorized Capital


We currently have authority to issue 300,000,000 common shares with a par value of $0.0001 per share and 1,000,000 preferred shares with a par value of $0.0001 per share.  As of June 30, 2012, we had 234,451,771 common shares issued and outstanding and 1,000 shares of Series B preferred shares issued and outstanding.


Description of Common Shares


Dividends. Each share of common stock is entitled to receive an equal dividend, if one is declared, which is unlikely. We have never paid dividends on our common stock and do not intend to do so in the foreseeable future. We intend to retain any future earnings to finance our growth. See “Risk Factors”.

 

Liquidation. If our company is liquidated, any assets that remain after the creditors are paid, and the owners of preferred stock receive any liquidation preferences, will be distributed to the owners of our common stock pro-rata.

 

Voting Rights. Each share of our common stock entitles the owner to one vote. There is no cumulative voting. A simple majority can elect all of the directors at a given meeting and the minority would not be able to elect any directors at that meeting. The voting rights of the common stock are affected by the Series B Preferred Stock voting rights, as described below.

 

Preemptive Rights. Owners of our common stock have no preemptive rights. We may sell shares of our common stock to third parties without first offering it to current stockholders.

 

Redemption Rights. We do not have the right to buy back shares of our common stock except in extraordinary transactions such as mergers and court approved bankruptcy reorganizations. Owners of our common stock do not ordinarily have the right to require us to buy their common stock. We do not have a sinking fund to provide assets for any buy back.

 

Conversion Rights. Shares of our common stock cannot be converted into any other kind of stock except in extraordinary transactions, such as mergers and court approved bankruptcy reorganizations.


Transfer Agent and Registrar


The transfer agent and registrar for our common shares is Transfer Online, located in Portland, OR.


Equity Compensation Plans


We have one active stock-based compensation plan, the 2012 Stock Option Plan, referred to herein as the “2012 Stock Plan.” We had a 2010 Stock Option Plan, which has now been closed as all 5,000,000 common stock purchase options allowable to be issued under it had been issued by the Company.  As of June 30, 2012, 2,325,000 options to purchase our common shares were issued and outstanding under the 2012 Stock Plan with a weighted-average price of $0.165, and 2,660,000 of our common shares were reserved for future issuance under the 2012 Stock Plan.


Description of Preferred Stock

 

Our Articles of Incorporation, as amended, authorize 1,000,000 preferred shares. Our board of directors is authorized, without further shareholder action, to establish various series of preferred shares from time to time and to determine the rights, preferences and privileges of any unissued series including, among other matters, any dividend rights, dividend rates, conversion rights, voting rights, terms of redemption, liquidation preferences, sinking fund terms, the number of shares constituting any such series, and the description thereof and to issue any such shares.  Our preferred shares are currently designated into one series:  Series B preferred shares (the “Series B Preferred Shares”). Although there is no current intent to do so, our board of directors may, without shareholder approval, issue an additional class or series of preferred shares with voting and conversion rights which could adversely affect the voting power of the holders of the common shares. As of the date of this prospectus, there are 1,000 Series B Preferred Shares designated and outstanding.




21





Description of Series B Preferred Shares

 

The Series B Preferred Shares are held by our executive management and founders – Mr. Schoell and Ms. Fruge. The Series B Preferred Shares are a majority voting stock, whereby its holders collectively are able to cast votes equal to 51% of all shares of common shares issued and outstanding and able to vote in matters brought before our shareholders. The Series B Preferred Shares, in essence, provide our two executive managers with control over the voting matters brought before our shareholders and could serve to delay, defer or prevent a change in control of the company.  In the instance of a liquidating event – winding-up, merger or acquisition of the company, the shares of Series B Preferred Shares will convert to common shares on a one-for-one basis.


Description of Warrants


The material terms and provisions of the Warrants being offered pursuant to this prospectus are summarized below. However, this summary of some provisions of the Warrants is not complete. For the complete terms of the Warrants, you should refer to the Warrant Agreement filed as exhibits to the registration statement of which this prospectus is a part.


A total of 5,000,000 Warrants have been issued in connection with this offering.  The Warrants will entitle the holder to purchase common shares for an exercise price equal to $0.27 per share. Subject to certain limitations as described below, 4,000,000 of the Warrants are exercisable at the option of the holder beginning immediately after the date of issuance, and the balance will vest and become exercisable in four equal tranches as the Purchaser funds the four Draw Downs of $250,000 each.  All Warrants will expire five years from issuance, and will entitle the holder to exercise any time prior to that date.


Subject to limited exceptions, the holder of Warrants will not have the right to exercise any portion of its warrants if the holder, together with its affiliates, would beneficially own in excess of 4.99% (or 9.99% as elected by the holder pursuant to the terms of the warrant) of the number of our common shares outstanding immediately after giving effect to such exercise.


The exercise price and the number of shares issuable upon exercise of the Warrants is subject to appropriate adjustment in the event of recapitalization events, share dividends, share splits, share combinations, reclassifications, reorganizations or similar events affecting our common shares, and also upon any distributions of assets, including cash, shares or other property to our shareholders. In the event that the Company issues common shares to a third party at a price below the last purchase price paid by the Purchaser under the Purchase Agreement, then the exercise price will be reduced to that lower amount.  Such re-pricing excludes shares issued pursuant to stock option plans, shares issued to service providers and any convertible security existing prior to the date of this offering. The Warrant holders must pay the exercise price in cash upon exercise of the Warrants unless such holders are utilizing the cashless exercise provisions of the Warrants. After the close of business on the applicable expiration date, unexercised Warrants will become void.


In addition, in the event we consummate a merger or consolidation with or into another person or other reorganization event in which our common shares are converted or exchanged for securities, cash or other property, or we sell, lease, license or otherwise dispose of all or substantially all of our assets or we or another person acquire 50% or more of our outstanding common shares, then following such event, the holders of the Warrants will be entitled to receive upon exercise of the warrants the same kind and amount of securities, cash or property which the holders would have received had they exercised the Warrants immediately prior to such fundamental transaction. Any successor to us or surviving entity shall assume the obligations under the Warrants.


Upon a holder’s exercise of a Warrant, we will issue the common shares issuable upon exercise of the Warrant within three business days following our receipt of notice of exercise and payment of the exercise price, subject to surrender of the Warrant.


Prior to the exercise of any Warrants to purchase common shares, holders of the Warrants will not have any of the rights of holders of the common shares purchasable upon exercise, including the right to vote or to receive any payments of dividends on the common shares purchasable upon exercise.


Certain Provisions of the Florida Business Corporation Law


As a Florida corporation, we are governed by the Florida Business Corporation Law, or FBCL. Under specified circumstances, the following provisions of the FBCL may delay, prevent or make more difficult unsolicited acquisitions or changes of control of us. These provisions also may have the effect of preventing changes in our management. It is possible that these provisions could make it more difficult to accomplish transactions which shareholders may otherwise deem to be in their best interest.




22





Control Share Acquisitions


Under Section 607.0902 of the FBCL, an acquiring person or group who makes a “control share acquisition” in an “issuing public corporation” may not exercise voting rights on any “control shares” unless these voting rights are conferred by a majority vote of the disinterested shareholders of the issuing public corporation at a special meeting of those shareholders held upon the request and at the expense of the acquiring person.

 

Under the FBCL, “control shares” are shares acquired by a person that, when added to all other shares of the issuing public corporation owned by that person or in respect to which that person may exercise or direct the exercise of voting power, would otherwise entitle that person to exercise voting power of the issuing public corporation in the election of directors within any of the following ranges:

 

·

one-fifth or more but less than one-third;

·

one-third or more but less than a majority; or

·

a majority or more.


A “control share acquisition” means, subject to specified exceptions, the acquisition, directly or indirectly, by any person of ownership of, or the power to direct the exercise of voting power with respect to, issued and outstanding control shares. For the purposes of determining whether an acquisition constitutes a control share acquisition, shares acquired within 90 days or under a plan to make a control share acquisition are considered to have been acquired in the same acquisition.


An “issuing public corporation” means a corporation which has (i) 100 or more shareholders, (ii) its principal place of business, its principal office, or substantial assets in Florida, and (iii) (A) more than 10% of its shareholders resides in Florida, (B) more than 10% of its shares are owned by Florida residents, or (C) 1,000 shareholders resident in Florida.


The acquisition of any shares of an issuing public corporation does not constitute a control-share acquisition if the acquisition has been approved by the board of directors of the issuing public corporation before acquisition.


Certain Business Combinations


As a Florida Corporation, we are subject to a certain anti-takeover provisions that apply to public corporations under Florida law.  Pursuant to Section 607.0901 of the Florida Business Corporation Act or the Florida Act, a publicly traded Florida corporation may not engage in a broad range of business combinations or other extraordinary corporate transactions with an interested shareholder without the approval of the holders of two thirds (2/3) of the voting shares of the corporation, excluding shares held by the interested shareholder unless:


·

The transaction is approved by a majority of disinterested directors before the shareholder becomes an interested shareholder;

·

The interested shareholder has owned at least eighty percent (80%) of the corporation’s outstanding voting shares for at least five (5) years preceding the announcement date of any such business combination;

·

The interested shareholder is the beneficial owner of at least ninety percent (90%) of the outstanding voting shares of the corporation, exclusive of shares acquired directly from the corporation and any transaction not approved by a majority of the disinterested directors; or

·

The consideration paid to the holders of the corporation’s voting stock is at least equal to certain fair price criteria.


An interested shareholder is defined as a person who together with affiliates or associates beneficially owns more than ten percent (10%) of the corporation’s outstanding voting shares.  We have not made an election in our Articles of Corporation to opt out of Section 607.0901.



23





Indemnification

 

Pursuant to Section 607.0850 of the FBCL, the Company has the power to indemnify any person made a party to any lawsuit by reason of being a director or officer of the Company, or serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including attorneys’ fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful.  

 

Our Articles of Incorporation provide that our directors and officers shall be indemnified and the Company shall advance expenses on behalf of its officers and directors to the fullest extent not prohibited by law either now or hereafter.

 

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.




24





Market for Registrant’s Common Equity and Related Shareholder Matters


Market Information


Our common stock is currently traded on the OTCQB Electronic Marketplace (the “OTCQB”).  The following table represents the high and low bid information for our common stock for each quarterly period within the two most recent fiscal years and the subsequent interim period, as regularly quoted on the OTCQB (or prior to October 2011, on the OTC Pink Marketplace). Such over-the-counter market quotations reflect inter-dealer prices, without retail mark-up, mark-down or commissions, and may not necessarily represent actual transactions.


  

Bid Prices

  

High

 

Low

2010

 

 

 

Q1

.17

 

.13

Q2

.15

 

.08

Q3

.15

 

.08

Q4

.16

 

.09

 

 

 

 

2011

 

 

 

Q1

.48

 

.10

Q2

.40

 

.20

Q3

.39

 

.27

Q4 - Oct 15

.29

 

.26

 

 

 

 

2012

 

 

 

Q1

.25

 

.17

Q2

.20

 

.13

Q3

.16

 

.12


Shareholders


Our transfer agent is Transfer Online.  On October 1, 2012, the last reported sale price of our common shares on the OTCQB was $0.12 per share.  On October 1, 2012, there were approximately 4,200 holders of record of our common shares and two holders of record of our Series B preferred shares.




25





Management’s Discussion and Analysis of Financial Condition and Results of Operations


The following discussion and analysis should be read in conjunction with our Consolidated Financial Statements and related Notes included elsewhere in this prospectus. Some of the information contained in this Management’s Discussion and Analysis of Financial Condition and Results of Operations and elsewhere in this prospectus may contain forward-looking statements based on management’s current expectations and projections about future events. There can be no assurance that actual results, outcomes or business conditions will not differ materially from those expected or projected in such forward-looking statements as a result of various factors, including, among others, trends in the demand for our products and services, trends in the industries that consume our products and services, global economic conditions, especially as they impact our markets, our ability to develop new products and services and other potential risks and uncertainties discussed in the Risk Factors section of this prospectus.

 

Overview


The Company is engaged in the research and development of all-fuel, eco-friendly engine technologies. Several prototypes of these engines are nearing completion with one model currently expected to go into production in early 2013. While the Company started to generate revenue from its operations as early as 2008, it has not had material or consistent revenue in each of the last two fiscal years. In order for the Company to maintain and expand its operations through the next 12 months, it will continue to raise capital by means of equity or debt offerings, and seek license and development agreements that provide up-front or progress payment funding to the Company.


With respect to these endeavors, in the first half of 2012 the Company raised $488,000 from a private offering of common stock and warrants, and $485,000 in promissory notes which bear interest ranging from 6% (payable in cash) to 18% (6% payable in cash and 12% in common stock) and which are secured by future payments the Company expects to receive under its contract with the U.S. Army.  


In February 2012, the Company completed its acquisition of all of the assets of Advent Power Systems (“Advent”), which included the $1.4 million contract with the Army. Under the terms of the acquisition agreement, Advent received 1.5 million shares of Cyclone common stock, of which 1.2 million shares are subject to a two-year leak-out, and up to 1.1 million shares are subject to forfeiture if there are any negative changes in value to the acquired assets over the next twelve months. In the second quarter of 2012, the Company was approved by the governments as the prime contractor under this development contract. As a result of the acquisition, the entire amount of $1.4 million under the contract will become payable to the Company, and we expect to receive an additional $450,000 in revenue and higher profits (in addition to the $700,000 originally payable to the Company as a sub-contractor) under this project.


Between our contracts with the U.S. Army, and Combilift, the Company has approximately $1.8 million in current orders for development engines. Additionally, the Company has an additional $0.5 million in backlog from previous contracts, of which proceeds have been paid and classified as deferred revenue on Cyclone’s balance sheet. All these engines are deliverable within the next 12 months. As a result of these current and new contracts, the Company is in the process of hiring more engineers and mechanics/technicians, and is looking at additional facility space to expand its engineering and production capabilities.


As shown in the accompanying financial statements, the Company incurred substantial operating losses for the six months ended June 30, 2012 of approximately $1.7 million. Cumulative operating losses since inception are approximately $16.6 million.  The Company has a working capital deficit at June 30, 2012 of approximately $2.7 million. There is no guarantee whether the Company will be able to support its operations on a long term basis. This raises doubt about the Company’s ability to continue as a going concern. If additional funds cannot be raised or otherwise generated, the Company may be forced to reduce staff, minimize its research and development activities, or in a worst case scenario, shut-down operations.


Stock for Services and Contracts. Despite its limited cash resources, the Company is able to retain engineering, consulting, legal and accounting personnel partially through the issuance of Rule 144 restricted common stock and options. In the first half of 2012, the Company issued 2,687,603shares of common stock and 2,340,000 common stock options in order to conserve cash and provide long-term incentives for the Company’s employees and service providers. This resulted in a non-cash charge of $747,920.    


In March 2012, the Company completed an agreement with Phoenix Power Group to convert the warrant held by Phoenix into 2 million shares of common stock of the Company on a cashless basis (meaning no additional consideration was paid by Phoenix at the time). This warrant was being recorded on the Company’s books as a derivative liability. At the time of the agreement to retire the warrant, it was exercisable into approximately 4.7 million shares. As a result, the Company recorded a gain of $114,626.     


Research & Development. As a research and development company, a material portion of all funds raised or generated through operations are placed back into the R&D activities of the Company. The Company’s R&D expenditures were $498,823 for the first half of 2012.



26






Commitments for Capital and Operational Expenditures. Should additional funding be secured, the Company could consider a significant purchase of facilities or equipment.  The Company is increasing the number of skilled and unskilled employees on payroll, including the recruitment of high level executive management and additional engineers and mechanical staff. Such new hires are expected to increase the Company’s monthly operational expenses.


Critical Accounting Policies The financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”), which requires management to make estimates, assumptions and related expectations. Management believes that these estimates, assumptions and related expectations upon which we depend at the time are reasonable based upon information then available. These estimates, assumptions and related expectations affect the reported amounts of the balance sheet and income statement for the timeframe of the financial statements presented. To the degree that there are significant variances between these estimates and assumptions and actual results, there would be an effect on the financial statements. GAAP mandates specific accounting handling in numerous situations and does not require management’s estimates and judgment in its application. Alternative accounting treatments, where available, based on management’s estimates and judgments would not produce a materially different result. The following should be read in conjunction with our consolidated financial statements and related notes.


Intangible assets, consisting primarily of patents, are deemed to be critical for the furtherance of the business objectives of the Company and its engine products. Impairment is not currently reflective, as the Company is developing its products and obtaining new contracts based on these engine patents.


Inventory for engine manufacturing is reviewed on an ongoing basis for obsolescence as engine designs are revised, with resultant charges to R&D.


For purposes of valuing stock based compensation, the Company uses market prices of its common stock as of the time of issuance. For purposes of valuing stock based compensation from common stock options, the Company uses the Black Scholes valuation method. This method requires the Company to make estimates and assumptions regarding stock prices, stock volatility, dividend yields, expected exercise term and risk-free interest rates.


The unaudited consolidated financial statements include the accounts of the Company and its 82.5% owned subsidiary (Cyclone-WHE) and its 100% owned subsidiary (Cyclone Performance LLC). All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information. As such, not all of the information and footnotes required by generally accepted accounting principles for complete financial statements have been presented.

 

For the years ended 2011 and 2010, the Company had accounted for an imbedded convertible feature in its Series A Convertible Preferred stock, which is subject to derivative liability presentation. These were shares initially issued to the founding partners of Cyclone in the Company’s 2007 reverse merger. In 2010 and 2011, additional shares of Series A Preferred stock were sold to investors. Using a binomial lattice model, the Company was required to record the estimated value of the Series A Preferred stock as a long term liability on its balance sheet, with a matching charge to accumulated deficit. Dependent on the market price of the Company’s common stock at the end of each reporting period, this valuation method either created a non-cash expense or non-cash income, recorded on the Company’s statement of operations for such period. The total net effect of this accounting was to increase the Company’s additional paid-in capital and accumulated deficit by approximately $30 million at the time of conversion in May 2011, but there were no effects on the Company’s cash flow or results of operations.


As part of the Company’s license agreement with Phoenix Power, in 2009 the Company issued to Phoenix common stock purchase warrants at a price of $.19 per share, equal to two (2%) percent of the fully-diluted issued and outstanding common stock and common stock equivalents of the Company at the time of exercise. The number of warrants to be issued is contingent upon the number of shares outstanding at the date the warrants are exercised. Because the number of shares issuable upon exercise of the warrants was unknown until the time of exercise, the common stock warrants were required to be accounted for as a derivative liability. The Company accounted for this warrant in the same manner as required for the Series A Preferred stock, noted above, however, in this case, the fair value of the warrants has been calculated using the Black Scholes model.  This Warrant has been retired as of March 31, 2012.


In the opinion of management, all adjustments considered necessary for a fair presentation for interim financial statements have been included and such adjustments are of a normal recurring nature.  The results of operations for the six months ended June 30, 2012 are not necessarily indicative of the results for the full fiscal year ending December 31, 2012. These financial statements should be read in conjunction with the financial statements and footnotes for the year ended December 31, 2011.   




27





Results of Operations


Three Months Ended June 30, 2012 Compared to Three Months Ended June 30, 2011


Revenues. The Company had $380,445 of revenue for the three months ending June 30, 2012 from delivery of two engines pursuant to the Raytheon contract. There was no revenue in the quarter ended June 30, 2011.  


Gross Profit. Gross profit for the quarter ended June 30, 2012 was $158,537 reflective of completion and delivery of the Raytheon contract.  The $75,000 negative gross loss for the same period in the previous year reflects a contract penalty fee pertaining to late product delivery. There was no such penalty payable in the current year period.


Operating Expenses. Operating Expenses incurred for the three months ended June 30, 2012 were $1,020,626 as compared to $1,045,711 for the same period in the previous year, a decrease of $25,085 or 2.3%. The decrease was due to reduced lower engine R&D expenses of $26,063 or 9.6%, as resources were applied to completing the Raytheon contract, and in increasing WIP inventory for current engines under contract.


Operating Loss. The operating loss for the quarters ended June 30, 2012 and 2011 was $812,089 and $1,120,711, respectively, a decreased loss of $308,622 or 28%, due to the factors outlined above.


Other Expense.  Net other expense for the quarter ended June 30, 2012 was $71,580, inclusive of $45,980 in interest expense and $25,600 related to loss on common stock issued pursuant to debt conversion.  This compares to a net other expense of $1,566,582 for the three months ended June 30, 2011, which was inclusive of a derivative related losses attributable to an increase in the derivative liability conversion feature for the Series A Preferred Stock of $1,680,240, net of $151,264 of derivative income attributable to the Phoenix Warrants.  The 2011 gains and losses were not operating or cash gains or losses, and as of the first quarter of 2012, both the Series A Preferred Stock and the Phoenix Warrant had been converted and retired.


Income and Earnings per Share.  The net loss for the quarter ended June 30, 2012 was ($883,669), compared to net loss of ($2,687,293) for the same period in the previous year. The large discrepancy was primarily due to the $208,537 gross profit in the three months ended June 30, 2012 recognized on the Raytheon contract, versus a net $1,528,976 derivative expense as discussed above for the 2011 comparable period.  Net loss per weighted average share was ($0.00) for the current quarter compared to ($0.02) in 2011.


Six Months Ended June 30, 2012 Compared to Six Months Ended June 30, 2011


Revenues.  The Company had $380,445 of revenue for the six months ending June 30, 2012 from delivery of two engines pursuant to the Raytheon contract. There was no revenue in the six months ended June 30, 2011.  


Gross Profit. Gross profit (loss) for the six months ended June 30, 2012 was $158,537, as compared to a loss of ($250,867) for the same period in the previous year, a $409,404 improvement.  Included in Cost of Goods Sold for the six months ending June 30, 2012 was the cost of the delivered Raytheon engines of $171,808 and $50,000 of a contract fee pertaining to late product delivery. The contract fee charge for the comparable period in 2011 was $250,867. Effective in the first quarter of 2012, the contract fee charge has been terminated.


Operating Expenses. Operating Expenses incurred for the six months ended June 30, 2012 were $1,844,149 as compared to $1,718,770 for the same period in the previous year, an increase of $125,379 or 7.3%. The majority of the increase was due to increased general and administrative expenses of $117,780 or 9.9%, reflective of the amortization of employee stock options previously issued, higher professional fees for public company filings,  increased use of stock issued for services (to conserve cash) and expanded staff and related costs.


Operating Loss. The operating loss for the six ended June 30, 2012 and 2011 was $1,685,612 and $1,969,637, respectively, a decreased loss of $284,025 or 14%, due to the factors outlined above.


Other Income (Expense).  Net other income for the six months ended June 30, 2012 was $25,351, inclusive of $114,626 in derivative related income from a reduction in finalizing and retiring the derivative liability related to the Phoenix Warrant.  This compares to a net other expense of ($20,469,709) for the six months ended June 30, 2011, which was inclusive of a derivative related losses attributable to an increase in the derivative liability conversion feature for the Series A Preferred Stock of approximately $19.8  million and from the Phoenix warrant of approximately $0.6 million.  These derivative gains and losses were not operating or cash gains or losses, and as of the first quarter of 2012, both the Series A Preferred Stock and the Phoenix Warrant had been converted and retired.




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Income and Earnings per Share.  The net loss for the six months ended June 30, 2012 was ($1,660,261), compared to net loss of ($22,439,346) for the same period in the previous year. The large discrepancy was primarily due to the 2011 derivative liability conversion feature for the Series A Preferred Stock and the Phoenix Warrant as discussed above, off-set in 2012 by the Raytheon gross profit of $208,537 and higher operating expenses in the current period. The resulting net loss per weighted average share was ($0.01) for the current six months and ($0.18) in 2011.


Year Ended December 31, 2011 Compared to Year Ended December 31, 2010


Revenues. For the year ended December 31, 2011, revenues were $250,000, from delivery of design plans, bill of materials and successful test data in fulfillment of the Company’s obligations under the Renovalia license agreement. For the same period in the prior year, revenues were $261,525, a decrease of $ 11,525 or 4%. The 2010 revenues were attributable to delivery of the Company’s biomass-to-power beta system to Robotic Technology Inc., a waste heat engine (WHE) system, and engineering blueprints and specifications for the WHE to Great Wall Alternative Power.


Gross (Loss) Profit. Gross (loss) profit for the year ending December 31, 2011 was ($149,801), as compared to $151,132 for the same period in the previous year. The loss in 2011 was due to the Company recording a $350,000 charge against a license agreement for current and subsequent penalty payments, payable in restricted common stock, net of profits recognized from the Renovalia contract.  Management does not place great weight on these gross profit (loss) results at this time as sales revenues and cost of goods sold amounts are in the early stage of developing and refinement.


Operating Expenses. Operating Expenses incurred for the year ending December 31, 2011 were $3,678,112 as compared to $2,417,180 for the same period in the previous year, an increase of $1,260,932 (52%). Increased general and administrative expenses of $1,105,918 (73%) are reflective of the amortization of employee stock options previously issued, increased payment of common stock for services (to conserve cash), higher professional fees for public company filings, and the amortization of services provided to the WHE subsidiary, paid with related equity. R&D expenses increased by $140,851 (17%) as increased engineering resources and additional material purchases were allocated to product development, as well as to WIP inventory for contracted deliverables.


Operating Loss. The operating losses for the years ending December 31, 2011 and 2010 were $3,827,913 and $2,266,048, respectively, a higher loss of $1,561,865 (69%) in the current year period resulting from the factors outlined above.


Other Income (Expenses). For the year ended December 31, 2011, the Company recognized a non-cash loss attributable to an increase in derivative liabilities from warrants of ($35,089) and a non-cash loss from derivative liability convertibility feature of the Series A Preferred stock of ($19,771,086). Conversely, for the year ended December 31, 2010, we recognized non-cash income attributable to a decrease in derivative liabilities from warrants of $106,616 and non-cash income from Series A Preferred stock of $333,681. The Company converted and retired the Series A Preferred stock in May 2011, and therefore, will not incur derivative expenses or income from this source in the future. Derivative liabilities are calculated and are significantly affected by volatility of the Company’s stock price. In 2010 we also recognized a loss of $159,050 pursuant to converting debt into common stock.

 

Net Loss and Loss per Share. The net loss for the year ending December 31, 2011 was $23,704,727 compared to net loss of $2,024,464 for the same period in the previous year. This increase of $21,680,263 is due to the factors outlined above, notably the non-cash loss recorded from the Series A Preferred stock derivative liability. Net (loss) per weighted average share was ($0.15) for 2011 and ($0.02) in 2010.


Liquidity and Capital Resources

 

At June 30, 2012, the net working capital deficiency was $2,695,228 as compared to a deficiency of $2,635,120 at December 31, 2011, an increase of $60,108 or 2.3%.  In the first half of 2012, funds were primarily used by the net loss of ($1,660,261), an increase in inventory of $109,127, an increase in fixed assets of $56,282, and a decrease in deferred revenue of $246,247 (completion of the Raytheon contract). Funds were provided by the net sale of shares of common stock of $488,000, proceeds of $485,000 from promissory notes, an increase in accounts payable and accrued expenses of $206,537 and an increase in related party notes, payables and accruals of $181,224. Additionally, to conserve cash the Company issued 2,687,603 shares of common stock and 2,340,000 common stock options for services -- a non-cash charge to the Income Statement of $747,920 in the six months.  Also, the Company incurred a non-cash charge of $50,000 (paid with common stock) as a penalty for late product delivery.

  

For the six months ended June 30, 2011, net cash flows increased by $307,407. This is reflective of the net loss of $22,439,346 inclusive of non-cash charges for losses attributable to the derivative liability related to the Series A Preferred Stock of $19,771,086 and the derivative losses from common stock warrants of $650,758. The net result is primarily an operating loss of $1,969,637 in the first six months of 2011. Funds were provided by proceeds from the sale of common stock of $940,296 and preferred stock of $192,735, and an increase in accounts payable and accruals of $166,465 and an increase in related party notes, payables and accruals of $146,099. Non-cash charges for the six months were from the issuance of common stock and options for services of $733,674 to conserve cash.



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The Company needs to obtain capital; however, no assurance can be given that it will be able to obtain this capital on acceptable terms, if at all. In such an event, this may have a materially adverse effect on the Company’s business, operating results and financial condition. If the need arises, the Company may attempt to obtain funding or pay expenses through the continued sale or issuance of common stock. The Company may also use various types of short term funding, related party advances and expenses payment deferrals and external loans. The Company’s auditors have issued a going concern opinion for the year ended December 31, 2011. Management is cautiously optimistic, however, that it will be able to generate the funding required to continue and expand its operations over the long term.  


We believe that our cash requirements over the next 12 months will be approximately $250,000 per month, or about $3 million in total.  Management anticipates that cash proceeds of approximately $1.3 million will be provided by the U.S. Army contract of $1 million (net of $0.4 million subcontractors’ payments) and $300,000 from Combilift.  Regarding the U.S. Army contract, payments are based on our meeting development milestones on a quarterly basis. We expect to get paid within 30 to 45 days of invoicing (We were paid $502,000 in September 2012). With respect to Combilift, the $300,000 is expected to be paid over the following 9 months as prototype engines are delivered, and final bill of materials and designs are rendered. Should we be unable to fulfill this order, the additional $300,000 in development fees would not be payable, despite the possibility that we could have considerable expenses in connection with our efforts.


The net shortfall to continue operations is at least $1.7 million at our current pace. In the short term, management will seek to raise private financing of equity and/or debt to accredited investors to make up that gap. The total amount of such funding options could be between $1.5 and $2 million. In the medium to long-term, we will seek $5 million to $10 million in additional private debt and/or equity. The terms of such an offering have not been decided, and management makes no assurances that it can be successful in raising these funds.       


Off-Balance Sheet Arrangements


We do not have any relationships with unconsolidated entities or financial partnerships, such as entities often referred to as structured finance or special purpose entities, that would have been established for the purpose of facilitating off-balance sheet arrangements (as that term is defined in Item 303(a)(4)(ii) of Regulation S-K) or other contractually narrow or limited purposes. As such, we are not exposed to any financing, liquidity, market or credit risk that could arise if we had engaged in those types of relationships.


New Accounting Pronouncements


From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies that are adopted by us as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.


Description of Our Business

 

We are an innovative technology engineering firm focused on developing environmentally-friendly power sources for the future. Specifically, we have developed and patented the Cyclone Engine, an award-wining thermal engine that we believe is powerful and versatile enough for applications ranging from electric power generation from solar collectors, industrial waste heat and biomass, to all forms of land and sea transportation.

 

The Cyclone Engine is a heat-regenerative, reciprocating (i.e., piston) Rankine engine. Rankine refers to the thermodynamic steam cycle which is used to generate approximately 80% of the world’s electrical output at coal and nuclear power plants. The Cyclone Engine works on the same principles, but in a compact, self-contained package.  The engine creates superheated steam in a combustion chamber or external heat exchanger, which is then pumped to the cylinders under high pressures. The steam in the cylinders expands rapidly, pushing pistons and turning a crank shaft. Steam escaping the cylinders enters a condenser, where it is cooled and returned to the combustion chamber in a closed-loop process.

 

Based on testing completed by Cyclone to date, we believe that the benefits of the Cyclone Engine are many, including:

 

Fuel-Flexibility: As an external combustion engine (as opposed to an internal combustion (“I/C”) engine, such as found in all commercial non-electric cars), the Cyclone Engine is capable of running on virtually any liquid, gaseous or solid fuel, including renewable bio-fuels, propane or biomass. In testing, it has also run on heat generated from solar thermal collectors and waste heat from industrial processes, including furnaces and other engines.

 



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Low Emissions: By burning fuel at lower temperatures and lower pressures in a centrifugal chamber that fully incinerates particulate matters, we believe based on preliminary in-house environmental testing that the Cyclone Engine emits far fewer toxic and greenhouse gases than current I/C engines.


Highly Efficient: The Cyclone Engine recycles its own energy through multiple heat regenerative processes, and stops burning fuel when power is not needed (such as idling at a stop light).  We believe that this has potential to create greater “well to wheel” efficiencies than gas or diesel powered I/C engines.

 

Powerful and Compact: Unlike batteries or fuel cells, we believe that the Cyclone Engine is powerful enough for heavy transportation, and unlike steam engines of the past, the Cyclone Engine is compact with an extremely high power to weight ratio, all contained in a closed-loop so it may never need its working fluid (water) replenished.

 

Inexpensive to Build and Maintain: By eliminating many subsystems like oil pumps (the engine uses de-ionized water, not motor oil, as its lubricating agent), catalytic converters and complex fuel injectors and automotive transmissions, we anticipate Cyclone Engines to cost less to manufacture, operate and maintain than current gas and diesel powered I/C engines.

 

Currently three Cyclone Engine models are in different stages of development, with the first engine slated for commencement of production in early 2012. These three engines and the major characteristics of each are as follows:

 

  

Mark 5 Engine

S Model Engines

Waste Heat “WHE-25” Engine

Power Output

100 hp

5 hp – 15hp

16 hp

Size / Weight

26” x 24”; 125 lbs

8” x 6” ; 18 lbs to

10” x 7” ; 24 lbs

14” x 8”; 34 lbs

Applications

Automotive, marine power. distributed power and CHP*

Solar thermal dishes; portable power;

micro-CHP*

Waste heat recovery;

biomass combustion

* CHP stands for combined heat and power, otherwise known as co-generation

  

 

Cyclone has several important contracts and purchase orders with customers that include Raytheon Company, the U.S. Army/Tank Command, Renovalia Energy, Phoenix Power Group, and one of our suppliers, leading U.S. auto parts manufacturer TopLine Automotive Engineering.

 

We received our first patent in the U.S. for the Cyclone Engine in 2006, and since then have been issued or allowed nine other U.S. patents and 21 international patents – 30 issued patents in all. Cyclone has also received numerous awards, including two Tech Awards from the Society of Automotive Engineers and Popular Science’s 2008 Invention of the Year Award.


Business Model

 

Our business objective is to design and develop engines that we can manufacture through contracted parties for direct sale to customers, or license our technology to manufacturers and other producers of specialized applications. Our revenue has and will come from:

 

·

Development and engineering fees from customers and licensees;

·

Direct sales revenue from engines we manufacture in-house or through contractors;

·

Up-front license fees and on-going royalties based on sales by our licensees.

 

With respect to certain waste heat recovery applications, we also expect to realize revenue through the development, design and installation of power generation systems (inclusive of our engine and an electric generator), which could be sold to customers or provided to customers through a Power Purchase Agreement (PPA). Waste heat recovery is the process of using heat generated from another source, such as an industrial furnace, to power our steam engine which, in turn, drives an electric motor.  We have established a specialized subsidiary company – Cyclone-WHE LLC, of which we own 82.5% of its equity – to pursue these opportunities.

 

Over the last four years, much of our efforts have been focused on development of our technology and engine prototypes. As a result, we have limited revenue – approximately $250,000 in recognized revenue in 2011, $380,445 in recognized revenue for the six months ended June 30, 2012, and $614,564 in deferred revenue as of the end of June 2012, from several license and development agreements.




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Agreements to which we are currently working on or have recently completed include:

 

U.S. Army / TARDEC: As of July 2012, we officially assumed and re-commenced work on a $1.4 million contract from the U.S. Army / TARDEC division, to develop a prototype auxiliary and portable/dismountable power unit for multiple combat vehicles. We became the prime contractor on this project after our acquisition of Advent Power Systems in February 2012 and formal novation of the contact in June 2012.  Pursuant to this contract, we expect to deliver a 10kW prototype power generator, utilizing our S-2 model engine, in June 2013.  The $1.4 million in contracts payments will be made to us over the following 12 months as we meet specific development milestones. As of July 10, 2012, we had met the first milestone and invoiced the Army for approximately $500,000 in work performed to date, which has been paid.


Raytheon Company: In May 2012, we successfully delivered to Raytheon two Phase 1 prototype MR-36 engines, which are based on our Mark 5 base engine model, and which will be tested as a propulsion system for unmanned underwater vehicles (UUVs) for the U.S. military. This contract was worth approximately $400,000 in development fees, which has been paid.


Phoenix Power Group: We have a license with Phoenix Power to provide them with the exclusive, worldwide rights for 10 years with a 5-year renewal term to utilize Cyclone Engines for power generators combusting waste motor oil. Currently, we are developing two WHE-25 model engines for use with their waste oil power systems, and preparing to integrate their EPA-compliant commercial furnaces with our engines.  Under the license Phoenix has paid us $440,000 in license and development fees, and then will pay us on-going royalties from their generator system sales averaging $150 per engine sold, with minimum quotas over the first 10 years exceeding $4 million in royalties in order to maintain their exclusive rights. Phoenix received 1,854,804 shares of Cyclone common stock as a penalty payment for late delivery of first two the engines, which are expected to be delivered in the third quarter of 2012.   


Combilift: We signed a license agreement in 2011 with Combilift, a materials handling and lift equipment manufacturer based in Ireland. Pursuant to the agreement, Combilift has the exclusive, worldwide rights to use the Cyclone Mark 5 engine to drive their lift equipment. For these rights, Combilift has paid $100,000 to date, and will pay another $300,000 in fees as development and delivery of two prototype engines progresses over the next six to nine months. During of the term of the agreement, Combilift is expected to purchase engines from Cyclone, based on their requirements and on pricing terms to be determined by the parties upon the completion of the initial prototype engines. This is a 15 year license, with a 15 year renewal term, and is terminable after 30 days if either party fails to cure a material breach of the agreement, or immediately by Cyclone if Combilift is dissolved, liquidated or is bankruptcy.


Great Wall Alternative Power Systems: GWAPS is licensed to develop in China and sell only in China a production model of Cyclone’s biomass-to-power generator system, based on the WHE and Mark 5 engines. GWAPS has paid Cyclone $125,000 in development fees, $62,500 of which has been previously recognized as revenue, and has agreed to pay an additional $400,000 in licensing fees and then on-going royalties (price to be determined) from the sale of Cyclone engines for use in electric power production in China. Additionally, GWAPS has invested capital to provide for legal and financial structuring, government outreach, and intellectual property protection, including retaining professional organizations to monitor and, if necessary, prosecute patent infringement cases in China. Cyclone has also retained legal counsel in China to audit the IP protocols that GWAPS establishes.

 

Renovalia Energy: Renovalia is a leading renewable energy company based in Spain with over 500 MW of alternative power currently in its portfolio. Our license with Renovalia provides them with non-exclusive, worldwide rights to manufacture Cyclone Engines for their solar thermal solutions, for which Cyclone has received $250,000 in development fees, and then will receive on-going royalties averaging approximately $100 per engine on each engine produced. The term is 10 years with two 5-year renewal periods. Cyclone is currently completing the prototype “Solar 1” engine which may ultimately be manufactured by this customer.


Looking forward, the markets that we believe present the most viable business opportunities include:

 

Transportation

Power Generation

Equipment

Specialty

Automobiles

Trucks & Busses

10kW – 0.5MW

Distributed Power

Off-Road

Industrial

Military

& Defense

Ships

& Locomotives

Waste Energy

Recovery and CHP

Mining

& Lifting

Underwater

Oil Exploration

Motorized

Bikes & ATVs

Solar Thermal

Dishes & Towers

Lawn

& Garden

Oil Field &

Landfill Flares




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Development Status of Technology

 

The Cyclone Engines are in development, however, prototypes of several different models and sizes are near completion. The following lists each of the Cyclone Engines that we have in development, and the currently estimated timing of completion:

 

Model

Size

Uses

Stage

Est. Stage Completion

Mark 2

18 HP

Portable & aux. power, light equipment

Alpha Test Engine(1)

Completed, not in active development  

WHE

Waste Heat Engine

16 HP

Waste heat recovery, waste fuels, biomass-to-power

Production

Model (2)

Q4 2012

Solar-1 (S-1)

5 HP

Solar thermal, small scale power, Combined heat and power, military

Pre-Production

Beta (3)

Project re-focused on larger S-2 version; development to resume

S-2

15 HP

Auxiliary power for military vehicles, portable power

Design Stage

Q2 2013

Mark 5

100 HP

Transportation, commercial power, military

Pre-production

Beta  (3)

Q4 2012

Mark 6

330 HP

Heavy transport, power plant, heavy equipment

Design

Not yet in active development

 

(1)

“Alpha test” engine refers to a working bench model engine, which demonstrates proof of concept.

 

 

(2)

“Production model” refers to the final prototype prior to production that has undergone full testing with the customer or a third-party, and is ready for commercial manufacturing, which may include additional production engineering/testing.

 

 

(3)

“Pre-production Beta” refers to a second generation prototype engine, which has undergone significant durability and performance testing at Cyclone’s facility, and is ready for Production modeling.


Our engines have not yet undergone customer testing, and there is no guarantee that they will successfully meet customer expectations when completed.

 

Research and Development Activities

 

As a technology research and development company, much of our annual expenses are dedicated towards R&D, including labor costs, material costs, tooling and equipment and other expenses required to run our business.  Our R&D expenditures for 2010 and 2011 were $842,425 and $983,276, respectively. For the first six months of 2012, our R&D expenditures were $498,823.

 

We actively pursue development agreements with customers, whereby we will develop an engine, design plans or other products for this customer at the customer’s full or partial expense. Sometimes these arrangements are part of a more expansive License Agreement or Development Contract (such as with the U.S. Army). We currently have multiple R&D-type agreements in place, and believe that at this time approximately 60% of our R&D operations are funded by our customers, a percentage which may increase in the future.

 

Prototyping and Manufacturing

 

We currently contract with multiple suppliers for the production of most of our prototype parts, which we design and then assemble and test at our facility. As we move forward, we plan to acquire the machinery and produce in-house a greater portion of this prototype manufacturing work.

 

For production manufacturing, we intend to contract with one or more manufacturers that have the expertise, machinery, tooling and other capital assets required to commercialize and manufacture in mass production our engines. With respect to this plan, in 2011 we entered into a Letter of Understanding with TopLine Energy Systems, LLC, an affiliated company of global manufacturing leader TopLine Automotive Engineering, Inc., to build Cyclone engines. Under the terms of this preliminary agreement, TopLine Energy will provide assistance with engineering and planning of Cyclone’s WHE-25 model engines, and manufacture production prototypes of these units. As of the date of this filing this process has begun, with the first 2 engines produced, and testing has commenced at Cyclone’s facility. The prices for these first engines are based upon TopLine’s actual costs (i.e., materials and labor hours), without mark-up. Given the successful completion and review of this first stage, Cyclone may grant TopLine a three-year period of time to exclusively manufacture Cyclone’s WHE model engines, subject to agreement on pricing and other contractual terms to be subsequently agreed by the parties.



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Competitive Business Conditions


We believe that our technology, which is a small-scale heat-regenerative, Rankine cycle external combustion engine, has little direct competition. However, depending on the industry in which these engines are applied, indirect competitors utilizing different technologies do exist.

 

Currently, there are several companies which have developed and commercialized other types of external heat engines, such as Stirling engines. Stirling engines are similar to our technology and are used in overlapping applications (such as solar thermal power generation), however, the two engine technologies have several major differences, including size and power-density. Based on preliminary testing and analysis, we believe that our engine technology may be superior to the Stirling engines in these aspects; and as a result, has more applications in mobile uses (i.e., cars, trucks and ships). We have not yet commercialized our engine technology, and these claims are still to be proven. Also, several Stirling engine companies such as Infinia Corp. have greater capital resources than we do, which could help establish their technology in the marketplace quicker than we can.

 

Other technologies that may be indirectly competitive with our engines are lithium-ion batteries and hydrogen fuel cells. Both these technologies, especially fuel cells, are in their early stages and it is difficult to determine how they would affect our competitive position.  For instance, batteries are useful for some applications where limited sustained power (torque) and operating time is needed, however, they are in essence just “fuel tanks” which allow for power that is generated elsewhere (i.e., a coal-fired power plant) to be saved and transported. Fuel cells, while showing great potential promise, are in their technological infancy and currently are too expensive for many practical applications. For instants, the Bloom Box 100kW fuel cell costs over $700,000, weighs over 20,000 lbs and is over 24 ft. in length, according to their marketing materials. The 100hp Cyclone engine we are currently developing, which would produce approximately 75kW of electric output, weighs just 125lbs, is 2 ft in diameter and height, and is expected to cost 10 times less to produce. Once again, these claims are based on our current beliefs and developmental testing, as we have not yet produced commercial products.

 

In the automotive world, the competition to develop an environmentally clean (zero emission) engine is being driven by increasingly stringent regulatory mandates. To date, Honda, Toyota and GM have made the most advances in bringing to market hybrid and plug-in electric vehicles that will meet current Environmental Protection Agency (“EPA”) requirements. However, the electric vehicles that these companies have introduced and continue to develop are currently suitable only for light load carrying small passenger vehicles. 

 

In our opinion, hybrids are an attempt to stretch the technological life span of the I/C engine that is reaching a point of diminishing returns in terms of emissions and fuel efficiency improvement.  Those electric vehicles that operate without the ‘auxiliary’ I/C engine and run solely on batteries or fuel cells have short operating ranges, making them suitable only for localized, low-speed areas like core metro areas or gated communities. In short, these vehicles, which are economically-viable due in part to government subsidies, may not ultimately be the types of cars that most Americans want to drive.

 

The following table summarizes the primary industries in which we plan to compete, and the competitive technologies in those industries, as well as some of the leading companies.  We cannot provide any assurances that we will be able to compete successfully with these technologies or companies.

 

 

Competition

Companies

Distributed Power Generation

-Mini-turbines

-Fuel cells

-Capstone Turbine

-Bloom Energy

Waste Heat  Recovery

-Organic Rankine Cycle

-Thermal-electrics

-Calnetix (now GE)

- Caterpillar

- Voith Turbo

Solar Thermal

-Stirling engines

-Infinia Solar

-Stirling Energy Systems

Automotive

-Clean diesel

-Hybrid/plug-in electric

-Major auto manufacturers

-Tesla

 



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Patents and IP Protection

 

We currently have the following patents issued or allowed on our engine technology:

 

Heat Regenerative Engine (US Patent No. 7,080,512 B2)

Heat Regenerative Engine (Continuation) (US Patent No. 7,856,822 B2)

Steam Generator in a Heat Regenerative Engine (US Patent No. 7,407,382)

Engine Reversing and Timing Control Mechanism (US Patent No. 7,784,280 B2)

Centrifugal Condenser (US Patent No. 7,798,204 B2)

Valve Controlled Throttle Mechanism (US Patent No. 7,730,873 B2)

Pre-Heater Coil in a Heat Regenerative Engine (US Patent No 7,856,823 B2)

Spider Bearing (US Patent No. 7,900,454)

Waste Heat Engine (US Patent No. 7,992,386)

Engine Shrouding with Air to Air Exchanger (Ser. No. 11/879,586)


The Company also has received patents for the main Cyclone engine in 20 other countries, and patents pending in two more countries. The Company plans to continue to pursue patent protection in the U.S. and internationally for its intellectual property.  


We pursue a rigorous patent strategy, pursuant to which (and subject to our available cash resources) we file patents in the U.S. for our engines, their individual components, and other innovations and inventions we develop. We also pursue patents internationally in countries where we believe we may have manufacturing or sales opportunities and/or competition. Despite these efforts, we cannot make assurances that our patents will not infringe on other patents throughout the world, that other groups will not try to infringe on our patents, and if either of these were to occur, that we would have the resources to defend our rights.  If this were to occur, it could have a material adverse effect on our business.

 

We require all customers, suppliers and other partners to execute Non-Disclosure Agreements. We also require our employees and certain contractors to sign agreements that assign to us any innovations or discoveries they develop while working for us, or working with our technology. Our license agreements contain similar assignment provisions. We feel that these efforts are satisfactory in protecting our technology with respect to people and companies with which we have direct business relationships.


Sources and availability of raw material

 

We purchase raw materials and components from multiple sources, none of which may be considered a principal or material supplier. If necessary, we could replace these suppliers with minimal effect on our business operations.


Dependence on one or a few major customers

 

Each of our licensees and development partners pursue different and unique applications for the Cyclone Engines. For instance, with Combilift, we are developing engines to power material lift equipment, and with Phoenix Power, we are building engines to power waste oil electric generators. Because of the diversification of applications, uses and business models, we do not believe that the loss of one licensee or development partner would have a material adverse impact on our current or future operations. Additionally, we are actively pursuing other licensees and development partners in other product categories (e.g., home generators, industrial machinery and equipment, etc.).  


As of the date of this filing, we have one contract that will provide us with a large portion of our expected revenue over the following 12 months: our development agreement with the U.S. Army.  A loss of this relationship moving forward could be detrimental to us and our results of operations.

 

Governmental regulation

 

Our Products

 

Power systems generally are subject to extensive statutory and regulatory requirements that directly or indirectly impose standards governing emissions and noise. Our engines, when they will ultimately be installed in power systems, will be subject to compliance with all current emissions standards imposed by the EPA, state regulatory agencies in the United States, including CARB, and other regulatory agencies around the world and established for power systems utilized in applications such as electric generators or off-highway industrial equipment. EPA and CARB regulations imposed on engines utilized in industrial off-highway equipment generally serve to restrict emissions, with a primary focus on oxides of nitrogen, particulate matter and hydrocarbons. Emission regulations for engines utilized in off-highway industrial equipment vary based upon the use of the equipment into which the engine is incorporated (such as stationary power generation or mobile off-highway industrial equipment), and the type of fuel used to drive the power system. Further, applicable emission thresholds differ based upon the gross power of an engine utilized in industrial off-highway equipment. Additionally, most emissions thresholds are designed for gasoline and diesel-powered “spark-ignited” internal combustion engines, and not external combustion engines like Cyclone’s engines. Therefore, we are not entirely certain as to how the EPA and other regulatory agencies will apply these rules to our technology.



35





Pursuant to the regulations of the EPA and CARB, we may be required to obtain emission compliance certification from the EPA and CARB to sell certain of our engines throughout the United States and in California. We may also be required to meet foreign emission regulations standards to sell certain of our engines internationally. Currently, the emission certification process with the EPA and CARB includes, among other requirements, durability testing of the engine emission system at zero and 5,000 hours, production line testing on a quarterly basis and field compliance audit testing. Each of our power systems could require this emission-certification before it can be introduced into commerce. We have not yet performed this testing on our engines to meet any existing emission standards of the EPA and CARB. Compliance with these regulations, as we find them to be applicable to our engines, will require considerable funds which the company does not currently have.  Failure to comply with these standards could result in adverse effects on our future financial results.

 

Our markets can be positively or negatively impacted by the effects of governmental and regulatory matters. We are affected not only by energy policy, laws, regulations and incentives of governments in the markets into which we sell, but also by rules, regulations and costs imposed by utilities. Utility companies or governmental entities could place barriers on the installation of our product or the interconnection of the product with the electric grid. Further, utility companies may charge additional fees to customers who install on-site power generation, thereby reducing the electricity they take from the utility, or for having the capacity to use power from the grid for back-up or standby purposes. These types of restrictions, fees or charges could hamper the ability to install or effectively use our products or increase the cost to our potential customers for using our systems in the future. This could make our systems less desirable, thereby adversely affecting our revenue and profitability potential. In addition, utility rate reductions can make our products less competitive which would have a material adverse effect on our future operations. These costs, incentives and rules are not always the same as those faced by technologies with which we compete. However, rules, regulations, laws and incentives could also provide an advantage to our distributed generation solutions as compared with competing technologies if we are able to achieve required compliance at a lower cost when our engines are commercialized. Additionally, reduced emissions and higher fuel efficiency could help our future customers combat the effects of global warming. Accordingly, we may benefit from increased government regulations that impose tighter emission and fuel efficiency standards.

 

Our Operations

 

Our operations are also subject to numerous federal, state and local laws relating to such matters as safe working conditions, manufacturing practices, environmental protection, fire hazard control and disposal of hazardous or potentially hazardous substances. We may be required to incur significant costs to comply with such laws and regulations in the future, and any failure to comply with such laws or regulations could have a material adverse effect upon our ability to do business.

 

In February 2009, the President of the United States signed into law the American Recovery and Reinvestment Act of 2009 ("ARRA"). ARRA has dedicated billions of dollars towards clean energy research and deployment. Members of Congress introduced legislation in calendar 2009 and 2010 that may benefit us in the future. In addition, certain proposed changes to the Internal Revenue Code of 1986 may result in positive tax benefits for our end users. This proposed legislation targets combined heat and power and waste heat (CHP, otherwise called co-generation) and solar power. Government funding can impact the rate of development of new technologies. While we continue to seek government development funding, we have not received any to date and have no assurances that we will receive any in the future. Competing new technologies generally receive larger incentives and development funding than do Rankine cycle steam engines.

 

Because of our work with the military, we have registered with the U.S. Department of State under its International Trafficking in Arms Regulations (ITAR). We do not believe we develop, sell or export any covered munitions under these Regulations, but have registered the company in an abundance of precaution.


Employees

 

As of September 30, 2012, we had 25 full-time employees, including management, and no part-time employees. We consider our relations with our employees to be good. None of our employees are covered under any labor union or collective bargaining agreement.


Properties


We currently operate in a leased warehouse facility owned by Schoell Marine, Inc., a company wholly-owned by our Chairman and CEO, Harry Schoell.  Schoell Marine leases 6,000 sf of space to the company at approximately $12/sf, ($63,000 per year) which we believe to at market rates for industrial space in the area. Our address is 601 NE 26th Ct., Pompano Beach, FL 33064. The Company also leases an additional 2,000 sf of adjacent space at an annual cost of $16,800 ($8.40/sf). We believe that our facilities are adequate for our operations and that suitable additional space will be available if and when needed.




36





Management


Executive Officers and Directors


The names, ages, positions and dates appointed of our current directors and executive officers are set forth in the table below:

 

Name

Age

Position

Date of Appointment

Harry Schoell

Frankie Fruge

James C. Landon

Christopher Nelson

Bruce Schames

69

67

69

42

65

Chairman and Chief Executive Officer

Director and Chief Operating Officer

Director

President and General Counsel

Chief Financial Officer

June 2004

June 2004

December 2008

March 2011*

April 2010

 

*   Mr. Nelson served as General Counsel from January 2009, and as Executive Vice President and General Counsel since June 2010, prior to being appointed as President and General Counsel in March 2011.



Harry Schoell, Chairman and Chief Executive Officer, is a life-long entrepreneur and inventor. He is a native Floridian, born in Miami, and a third generation inventor and engineer. Mr. Schoell has worked for years to realize his dream to create an environmentally-friendly engine, and has 30 patents issued and allowed to date on the Schoell Cycle heat regenerative external combustion engine, now called the Cyclone Engine.


Mr. Schoell is well versed in all facets of manufacturing procedures, including, appropriate foundry protocol, castings, machining, production design and manufacturing, and plastic and fiberglass laminates.  He also has experience in designing, inventing and building unique boat hull designs and patented marine propulsion systems, through Schoell Marine, a company he founded in 1966 and still exists today.

 

Mr. Schoell built Schoell Marine and its reputation based on his original ideas, trained engineers, and prototype and production specialists – the same as he is doing now for Cyclone. Over these 40+ years, his efforts resulted in over 40 specialized patents and patent applications, including a Jet Drive System, a trimmable surface drive, a “Ground Effect Craft”, and a lightweight internal engine that he designed and built in 1990.  Mr. Schoell belongs to SAE (Society of Automotive Engineers), the ASME (American Society of Marine Engineers), and The Society of Naval Architects and Marine Engineers.

 

Mr. Schoell’s qualifications to be a director of the Company, in addition to his business  background (as described above), include his intimate involvement in the development of the Cyclone Engine as well as the business plan for its commercialization. Mr. Schoell has no other Board of Directors affiliations with public companies other than with the Company. He is a director of Schoell Marine, Inc.


Frankie Fruge serves as Chief Operating Officer and Director of Cyclone. She has been with the Company since its inception in 2004 in the role of General Partner and Director of Administration. Ms. Fruge is in charge of the daily operations and financial concerns of the Company.


Ms. Fruge has been working with Mr. Schoell since 1995, serving in multiple administrative, operational and financial positions with Schoell Marine.  Between 1999 and 2003, Ms. Fruge was President of Propulsion Systems, Inc., a company that developed and sold marine surface drives, and then CFO of Pulse Drive Inc., between 2003 and 2005, a company also in the marine propulsion field.


Prior to her career in marine-based engine technology, Ms. Fruge spent over 10 years as an operating engineer for several oil refinery companies in Louisiana, including Conoco, and eight years as an auditor for Ernst & Ernst (the predecessor company to Ernst & Young). Ms. Fruge is also a certified industrial firefighter, and is on the Board of the Steam Automobile Club of America.


Ms. Fruge’s qualifications to be a director of the Company, in addition to her general business background (as described above), include her engineering and technology development experience. Ms. Fruge has no other Board of Directors affiliations.

 

James Landon, a CPA, serves as Director of Cyclone. As President of Landon & Associates P.A., Mr. Landon was previously the company’s accountant of record for over four years. He is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the South Florida Chapter of the Association of Certified Fraud Examiners.


Mr. Landon is also a director of US Lacrosse, Inc., and chairs their Strategic Planning Committee, a director of the South Florida Chapter of US Lacrosse, a director of the Florida Youth Lacrosse Foundation, a director of Children Hope and Horses Corporation, and was a past president of the South Florida Chapter of the Association of Certified Fraud Examiners.



37





Mr. Landon also has considerable experience in the manufacturing world, holding positions for several companies over the years as vice president of operations, vice president of finance and administration, chief financial officer and president. Mr. Landon received his Bachelor of Engineering Science from The Johns Hopkins University, and his Master of Science in Administration with a concentration in Business Financial Management from The George Washington University.


Mr Landon’s qualifications to be a director of the Company include his extensive accounting and business experience.


Christopher Nelson serves as President and General Counsel of the Company, positions he has held since March 2011. Prior to that, he was Executive Vice President and General Counsel of the Company, and since July 2007, outside corporate counsel for Cyclone. Over the past three years, he has assisted and overseen all aspects of the Company’s business and legal affairs, including: public securities filings and financing, licensing and development agreements, investors and public relations, and general corporate matters.


Mr. Nelson has practiced law in Florida for over 17 years, and since 2001, has represented many start-up, early stage and established businesses seeking financing, acquisitions and general growth management counseling.  Between 1997 and 2000, Mr. Nelson was an associate with Greenberg Traurig PA, and between 1995 and 1997 an associate with Akerman Senterfitt PA, both in Miami, Florida. At both firms he served in their corporate and securities practice, representing NYSE and NASDAQ companies such as AutoNation, Republic Industries and Wackenhut. Mr. Nelson received a BA from Princeton University, and JD from University of Miami School of Law. He has been a member of the Florida Bar since 1995.


Bruce Schames serves as CFO for Cyclone. He has been a CPA since 1971, representing both public and private clients in his own practice since 2001. Prior to that, Mr. Schames served as CFO of East Coast Beverage Corp. (OTCBB: ECBV), Medcom USA (NASDAQ: EMED), Financial Reporting Manager for Dole Fresh Fruit Co., and in various accounting and reporting capacities of NYSE companies. Mr. Schames received his BBA from Baruch College of the City University of N.Y., and an MBA from the University of Southern California.

 

Board Leadership Structure and Role in Risk Oversight

 

We have not adopted a formal policy on whether the Chairman and Chief Executive Officer positions should be separate or combined.  Mr. Schoell has served as Chief Executive Officer and Chairman of the Company since inception in 2004.

 

Our Board of Directors is primarily responsible for overseeing our risk management processes. The Board of Directors receives and reviews periodic reports from management, auditors, legal counsel, and others, as considered appropriate regarding our assessment of risks.  The Board of Directors focuses on the most significant risks facing our Company and our Company’s general risk management strategy, and also ensures that risks undertaken by our Company are consistent with the Board’s tolerance for risk.  While the Board oversees our Company’s risk management, management is responsible for day-to-day risk management processes.  We believe this division of responsibilities is the most effective approach for addressing the risks facing our Company and that our board leadership structure supports this approach.

 

James Landon, as a non-employee Board of Directors member, may be compensated for his time in cash or restricted shares of common stock, as may be provided under the independence requirements of current securities laws.

 

The Company has an Audit Committee currently only comprised of Mr. Landon (Chairman). We expect to add additional members to this committee in the near future. We do not have a Compensation Committee, Nominating Committee or other committees at this time. We expect to create such committees in the future.

 

Director Independence

 

Our Board of Directors has adopted the definition of “independence” as described under the Sarbanes Oxley Act of 2002 (Sarbanes-Oxley) Section 301, Rule 10A-3 under the Securities Exchange Act of 1934 (the Exchange Act) and NASDAQ Rules 4200 and 4350. Our Board of Directors has determined that only Mr. Landon meets the independence requirements.


Board of Advisors

 

From time to time, we add members to our Board of Advisors. These individuals are comprised of distinguished scientists, engineers and businessmen whose experience, knowledge and counsel help in the development of the company and our technology.  These Board of Advisor members may be compensated for their time in restricted shares of common stock. Advisors do not have voting or observatory powers over the Board of Directors or management. The Company’s CEO interacts with these advisors from time to time on matters related to the Company’s technological development. There are no formalized Board of Advisor meetings, and members have no other special powers or functions. Each individual on the Board works part-time with the Company as requested.  Currently, the Board of Advisors is comprised of:



38





James D. Crank, a retired engineer with Lockheed and one of the foremost experts on automotive steam engine systems.  During his long year career with Lockheed, Mr. Crank worked in senior research positions on many important projects, including: engine development for the Ground Vehicles Department, primary battery systems for the Triton II missile, battery systems for the Hubbell Space Telescope, heat shields for the Mercury and Apollo space systems, and dynamic solar and nuclear space power systems for SDI. Mr. Crank was also a Research Engineer for the Stanford Research Institute where he worked on explosive cladding of materials for cylinder construction in Porsche and Mercedes-Benz, among other projects.

 

Mr. Crank also has over 50 years experience in restoration, repair and driving of various steam cars, including the total redesign of the complete Doble crankcase assembly and cylinders for the Series E Doble steam cars (with 10 sets constructed), and the design and construction of the current speed world record holding steam car. He served as a consultant on steam car restoration to Harrah Automobile Collection, Nethercutt Collection, Jay Leno Collection, Stephen Finn Collection, and the Besler General Motors Chevelle steam car, among others, and a consultant to the State of California on the steam bus development program. He is the owner and president of Doble Steam Motors Corporation, and is currently working on a book about the history of the Doble steam car and its founding family.


Robert Edwards is a retired senior engineer from Lockheed Martin. Mr. Edwards served at Lockheed Martin for over 30 years, working on different projects including the Apollo Moon Project and other space programs. His area of expertise is in energy conversion systems, including thermoelectric, steam, internal combustion and external combustion engines.

 

Mr. Edwards has also spent over 20 years working with experimental steam cars and other steam systems, and is an officer of the Mobile Steam Society in Tennessee. He has published over 40 scientific papers and now gives talks on the subjects of alternative fuels and heat transfer systems.  He holds a B.S. from the University of Tennessee.


George Nutz is technology consultant with almost 50 years experience working with external combustion and steam engines. He is the founder of Millennium Engineering Systems and Millennium Energy Systems, through which he has provided engineering guidance and expertise to multiple external combustion engine projects over the last twenty years.

 

Prior to consulting, Mr. Nutz was a staff research engineer at MIT Instrumentation Laboratory, part of the Department of Aeronautics and Astronautics. While in residence, he designed hardware and control systems, as well as steam cycles and applications. He represented MIT-IL at the Department of Transportation Clean Air / External Combustion hearings, and wrote several proposal papers outlining a working steam system. During this time he also became involved with steam automobile and steamboat groups and worked on boiler and engine designs/modifications, including being part of the MIT team designing and building a steam powered automobile for Saab for the MIT-Caltech "Clean Air Car Race".

 

Prior to his time at MIT, Mr. Nutz spent nine years at Bendix Aerospace designing gyro and guidance equipment and test platforms, and working with optics and sensors. He served in the U.S. Air Force and received his mechanical engineering degree from the New Jersey Institute of Technology in 1959.

 

Allen Brown, Cyclone’s Senior Engineering Fellow, is an engineer whose experience spans over 56 years in the marine industry where he has developed propulsion, hydraulic, electrical and exhaust systems for some of the best known names in the business. Over the years, Mr. Brown has served as: Director of Product Development for Cigarette Racing Team, President and CEO of Cougar Marine, which built powerboats that won 33 consecutive offshore races including 12 World and National Championships, Director of Product Development for Stainless Marine, Project Engineer for Gentry Transatlantic on the “Gentry Eagle,” a 113’ mega-yacht that held the transatlantic speed crossing record, Product Development Consultant for Teleflex Marine, and General Manager of Donzi Marine.

 

Compensation to Advisors

 

We have compensated our Board of Advisors members’ with shares of restricted common stock and stock options for their past services rendered on behalf of Cyclone, and reserve the right to issue additional shares, stock options or cash in the future.

 

Family Relationships


There are no family relationships among the directors and executive officers of the company.

 

Code of Conduct and Ethics


We have adopted a code of business conduct and ethics that applies to our directors, officers and all employees. The code of business conduct and ethics may be obtained free of charge on our web site, or by writing to the company, Attn: Chief Financial Officer, 601 NE 26th Ct., Pompano Beach, FL 33064.




39





Executive and Director Compensation


Executive Officer Compensation


Summary Compensation Table


The following table sets forth certain information concerning the annual and long-term compensation of our Chief Executive Officer and our other executive officers during the last two fiscal years.  Information for 2012 is as of June 30, 2012.  


Current Officers

Name & Principal

Position

  

Year

 

Salary

($)

 

Bonus

($)

 

Stock

Awards

(S)

 

All Other

Compensation

($)

 

Option Awards

($)(5)

 

Total

($)

Harry Schoell

  

2011

 

$

150,000

 

 

 

0

 

 

0

 

 

0

 

$

60,386

 

$

210,386

Chairman & CEO

  

2012

 

$

75,000

(1)

 

 

0

 

 

0

 

 

0

 

$

28,383

 

$

103,583

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Frankie Fruge

  

2011

 

$

120,000

 

 

 

0

 

 

0

 

 

0

 

$

60,386

 

$

180,386

Director & COO

  

2012

 

$

60,000

(2)

 

 

0

 

 

0

 

 

0

 

$

28,583

 

$

88,583

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bruce Schames

  

2011

 

$

72,000

 

 

 

0

 

 

0

 

 

0

 

$

127,201

 

$

199,201

CFO

  

2012

 

$

36,000

(3)

 

 

0

 

 

0

 

 

0

 

$

28,583

 

$

64,583

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Christopher Nelson

  

2011

 

$

120,000

 

 

 

0

 

 

0

 

 

0

 

$

60,386

 

$

180,386

President & General Counsel

  

2012

 

$

60,000

(4)

 

 

0

 

 

0

 

 

0

 

$

28,583

 

$

88,583


(1)

 

All of Mr. Schoell’s salary in 2011 and 2012 has been deferred until determined by the Board of Directors that the Company can afford to pay such salary.  

(2)

 

All of Ms. Fruge’s salary in 2011 and 2012 has been deferred until determined by the Board of Directors that the Company can afford to pay such salary.

(3)

 

Mr. Schames has had $59,057 of his salary deferred as of June 2012.

(4)

 

Mr. Nelson has had $119,697 of his salary deferred as of June 2012.


Employment Agreements:


Harry Schoell. Mr. Schoell has an employment agreement with the Company providing for a base salary of $150,000 per year plus standard benefits. This compensation is currently being deferred until we have sufficient revenue to support its payment, and to date, he has not received any cash compensation under his agreement. Mr. Schoell’s agreement commenced June 30, 2007, and is for a term of three years with automatic one-year renewals. Mr. Schoell received 500,000 common stock options pursuant to this agreement, and is qualified to participate in any executive performance bonus awards adopted by the company. In 2012, Mr. Schoell’s agreement was amended to provide annual stock option awards of 600,000, issued quarterly, with 10 year terms at prevailing market rates at the time of issuance.


If Mr. Schoell is terminated for “cause,” he shall receive any unpaid base salary due to him as of the date of termination. If he is terminated without “cause” or upon a change in control, he shall receive (i) any unpaid base salary accrued through the effective date of termination, (ii) his base salary at the rate prevailing at such termination through 12 months from the date of termination or the end of his term then in effect, whichever is longer, and (iii) any performance bonus that would otherwise be payable to him were he not terminated, during the 12 months following his termination.  Upon termination without cause, all of his stock options shall vest immediately. As of June 30, 2012, Mr. Schoell had $743,844 in unpaid, deferred salary due to him.

 

Frankie Fruge.  Ms. Fruge has an Employment Agreement with the Company providing for a base salary of $120,000 per year plus standard benefits. This compensation is currently being deferred, and to date, she has not received any cash compensation under her agreement.  Ms. Fruge’s agreement commenced June 30, 2007, and is for a term of three years with automatic one-year renewals. Ms. Fruge received 500,000 common stock options pursuant to this agreement, and is qualified to participate in any executive performance bonus awards adopted by the company. In 2012, Ms. Fruge’s agreement was amended to provide annual stock option awards of 600,000, issued quarterly, with 10 year terms at prevailing market rates at the time of issuance.

 

If Ms. Fruge is terminated for “cause,” she shall receive any unpaid base salary due to her as of the date of termination. If she is terminated without “cause” or upon a change in control, she shall receive (i) any unpaid base salary accrued through the effective date of termination, (ii) her base salary at the rate prevailing at such termination through 12 months from the date of termination or the end of her term then in effect, whichever is longer, and (iii) any performance bonus that would otherwise be payable to her were she not terminated, during the 12 months following her termination. Upon termination without cause, all of her stock options shall vest immediately. As of June 30, 2012, Ms. Fruge had $575,240 in unpaid, deferred salary due to her.



40





Christopher Nelson. Mr. Nelson has an Employment Agreement with the Company providing for a base salary of $130,000 per year plus standard benefits, and 600,000 common stock options per year. Mr. Nelson’s agreement is for three years from August 2011, and is automatically renewed for successive one-year periods unless either party provides notice of a desire not to renew at least 90 days prior to the agreement’s anniversary date.

 

If Mr. Nelson is terminated for “cause,” he shall receive any unpaid base salary due to him as of the date of termination. If he is terminated without “cause” or upon a change in control, he shall receive (i) any unpaid base salary accrued through the effective date of termination, (ii) his base salary at the rate prevailing at such termination through 12 months from the date of termination or the end of his term then in effect, whichever is longer, and (iii) any performance bonus that would otherwise be payable to him were he not terminated, during the 12 months following his termination. Upon termination without cause, all of his stock options shall vest immediately. As of June 30, 2012, Mr. Nelson had $119,697 in unpaid, deferred salary due to him.


Bruce Schames.  Mr. Schames has an agreement with the Company providing for $60,000 per year, of which $23,500 per year is deferred until the Company is in a position to pay such funds. Additionally, he is to receive $12,000 in restricted common stock annually, and 150,000 common stock options quarterly. His year-to-year contract began June 1, 2010. Either Mr. Schames or the Company may terminate his employment on 60 days notice.  If the Company terminates other than for “cause”, he shall receive his base compensation due through the date of termination plus a good faith repayment plan for any deferred and unpaid compensation. If Mr. Schames leaves or is terminated for “cause, he shall not be paid any deferred compensation and any unvested options shall terminate immediately. “Cause” is defined as gross negligence or willful misconduct that injures or may reasonably injure the Company.  As of June 30, 2012, Mr. Schames had $59,057 in unpaid, deferred salary due to him.




41





Outstanding Equity Awards at June 30, 2012

 

The following table sets forth information concerning all stock option grants held by our named executive officers as of June 30, 2012.  All outstanding equity awards are options to purchase shares of common stock.  


All Option Awards


Name and Position

 

Option

Grant Date

 

Number

Granted

(1) (2)

 

Number Exercisable

 

Number Unexercisable

 

Exercise or Base Price of Option Awards

($/Share)

 

Grant Date Fair Value of Stock in Option Awards

($) (3)

 

Option

Expiration Date

Harry Schoell

 

6/30/2007

 

250,000

 

250,000

 

 

 

0.25

 

0.25

 

6/30/2017

Chairman & CEO

 

6/30/2007

 

125,000

 

125,000

 

 

 

0.35

 

0.35

 

6/30/2017

  

 

6/30/2007

 

125,000

 

125,000

 

 

 

0.45

 

0.45

 

6/30/2017

  

 

12/31/2010

 

100,000

 

100,000

 

 

 

0.12

 

0.12

 

12/31/2015

 

 

4/15/2011

 

50,000

 

50,000

 

 

 

0.22

 

0.22

 

4/15/2021

 

 

6/30/2011

 

50,000

 

50,000

 

 

 

0.30

 

0.30

 

6/30/2016

 

 

9/30/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

9/30/2021

 

 

12/31/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

12/31/2021

 

 

3/31/2012

 

150,000

 

 

 

150,000

 

0.18

 

0.18

 

3/31/2022

 

 

6/30/2012

 

150,000

 

 

 

150,000

 

0.15

 

0.15

 

6/30/2022

  

 

 

 

  

 

  

 

 

 

  

 

  

 

  

Frankie Fruge

 

6/30/2007

 

250,000

 

250,000

 

 

 

0.25

 

0.25

 

6/30/2017

Director & COO

 

6/30/2007

 

125,000

 

125,000

 

 

 

0.35

 

0.35

 

6/30/2017

  

 

6/30/2007

 

125,000

 

125,000

 

 

 

0.45

 

0.45

 

6/30/2017

  

 

12/31/2010

 

100,000

 

100,000

 

 

 

0.12

 

0.12

 

12/31/2015

 

 

4/15/2011

 

50,000

 

50,000

 

 

 

0.22

 

0.22

 

4/15/2021

 

 

6/30/2011

 

50,000

 

50,000

 

 

 

0.30

 

0.30

 

6/30/2016

 

 

9/30/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

9/30/2021

 

 

12/31/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

12/31/2021

 

 

3/31/2012

 

150,000

 

 

 

150,000

 

0.18

 

0.18

 

3/31/2022

 

 

6/30/2012

 

150,000

 

 

 

150,000

 

0.15

 

0.15

 

6/30/2022

  

 

 

 

  

 

  

 

 

 

  

 

  

 

  

Bruce Schames

 

4/5/2010

 

100,000

 

100,000

 

 

 

0.20

 

0.14

 

4/5/2020

CFO

 

6/30/2010

 

150,000

 

150,000

 

 

 

0.10

 

0.10

 

6/30/2020

  

 

9/30/2010

 

150,000

 

150000

 

 

 

0.09

 

0.09

 

9/30/2020

  

 

12/31/2010

 

150,000

 

150000

 

 

 

0.12

 

0.12

 

12/31/2020

  

 

12/31/2010

 

75,000

 

75000

 

 

 

0.12

 

0.12

 

12/31/2015

 

 

3/31/2011

 

150,000

 

150000

 

 

 

0.33

 

0.33

 

3/31/2021

 

 

4/15/2011

 

20,000

 

20000

 

 

 

0.22

 

0.22

 

4/15/2016

 

 

6/30/2011

 

20,000

 

20000

 

 

 

0.30

 

0.30

 

6/30/2016

 

 

6/30/2011

 

150,000

 

150000

 

 

 

0.32

 

0.32

 

6/30/2021

 

 

9/30/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

9/30/2021

 

 

12/31/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

12/31/2021

 

 

3/31/2012

 

150,000

 

 

 

150,000

 

0.18

 

0.18

 

3/31/2022

 

 

6/30/2012

 

150,000

 

 

 

150,000

 

0.15

 

0.15

 

6/30/2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Christopher Nelson

 

4/5/2010

 

250,000

 

250,000

 

 

 

0.15

 

0.14

 

4/5/2020

President & General

 

12/31/2010

 

100,000

 

100,000

 

 

 

0.12

 

0.12

 

12/31/2015

Counsel

 

4/15/2011

50,000

 

50,000

 

 

 

0.22

 

0.22

 

4/15/2021

 

 

6/30/2011

 

50,000

 

50,000

 

 

 

0.30

 

0.30

 

6/30/2016

 

 

9/30/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

9/30/2021

 

 

12/31/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.19

 

12/31/2021

 

 

3/31/2012

 

150,000

 

 

 

150,000

 

0.18

 

0.18

 

3/31/2022

 

 

6/30/2012

 

150,000

 

 

 

150,000

 

0.15

 

0.15

 

6/30/2022

  

 

  

 

 

 

 

 

  

 

  

 

  

 

 

James Landon

 

4/5/2010

 

50,000

 

50,000

 

 

 

0.20

 

0.14

 

4/5/2020

Director

 

12/31/2010

 

100,000

 

100,000

 

 

 

0.12

 

0.12

 

12/31/2015

 

 

4/15/2011

 

25,000

 

25,000

 

 

 

0.22

 

0.12

 

4/15/2021

 

 

6/30/2011

 

25,000

 

25,000

 

 

 

0.30

 

0.12

 

6/30/2016

 

 

6/30/2011

 

200,000

 

200,000

 

 

 

0.30

 

0.12

 

6/30/2016

 

 

9/30/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.12

 

9/30/2021

 

 

12/31/2011

 

150,000

 

 

 

150,000

 

0.19

 

0.12

 

12/31/2021

 

 

3/31/2012

 

150,000

 

 

 

150,000

 

0.18

 

0.12

 

3/31/2022

 

 

6/30/2012

 

150,000

 

 

 

150,000

 

0.15

 

0.12

 

6/30/2022


(1)

Any performance conditions with respect to the listed options have been satisfied, and therefore, each such option has been earned.

(2)

Each of the listed options vest one year from the date of grant.

(3)

We determined the grant date fair value of stock option awards using the methodology set forth in Footnote 1(M) and Footnote 10(A) to our Consolidated Financial Statements for the years ended December 31, 2011 and 2010.




42





Option Exercise and Stock Vesting

 

During 2012, none of the named executive officers exercised any options. 640,000 options were vested in 2012.


Compensation of the Board of Directors

 

The following table sets forth the compensation received by our non-employee director, for his service as a director, during the year ended December 31, 2011.  


Name

 

Fees earned

or paid

in cash

($)

 

 

Option

awards

($) (1)

 

 

Stock

Awards

 

 

Nonqualified deferred

compensation earnings

($)

 

 

All other

compensation

($)

 

 

Total

($)

James Landon

 

 

12,000

 

 

 

$94,508

 

 

 

0

 

 

 

0

 

 

 

0

 

 

 

$106,508


(1)   Based on the Black Schoels value of 550,000 common stock options.




43





Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters


Principal Shareholders Table


ITEM 4.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

 

The following table sets forth information regarding the beneficial ownership of our Common Stock and Series B Preferred Stock by each of our named Executive Officers and Board of Directors, and each shareholder who is known by us to own beneficially five percent (5%) or more of the outstanding stock of such class as of June 30, 2012. As of June 30, 2012, 234,451,771 shares of common and 1,000 shares of Series B Preferred stock were issued and outstanding.  

 

Name and Address

Common

Shares

Beneficially

Owned

%

Series B Pref.

Shares

Beneficially

Owned

%

Harry Schoell, Chairman & CEO

601 NE 26th Ct.

Pompano Beach, FL 33064

45,843,552 (1)

19.55 %

797

80%

Frankie Fruge, COO & Director

601 NE 26th Ct.

Pompano Beach, FL 33064

12,442,714 (2)

5.31 %

203

20%

James Landon, Director

4401 N Federal Hwy

Boca Raton, FL 33431

2,526,800 (3)

1.08 %

-

-

Christopher Nelson,

President, General Counsel

601 NE 26th Ct.

Pompano Beach, FL 33064

5,895,400  (4)

2.51 %

-

-

Bruce Schames, CFO

601 NE 26th Ct.

Pompano Beach, FL 33064

1,277,025 (5)

0.54 %

-

-

All Executive Officers

as a Group (5 persons)

67,985,491

29.00 %

-

-

TOTALS:

67,985,491

29.00 %

1,000 *

100%

 

*

The 1,000 shares of Series B Preferred stock provide their holders a majority vote on all matters brought before the common stock shareholders.

(1)

Mr. Schoell’s total includes 850,000 vested common stock options, but excludes 450,000 unvested options, 300,000 of which were awarded in 2012.

(2)

Ms. Fruge’s total includes 850,000 vested common stock options, but excludes 450,000 unvested options, 300,000 of which were awarded in 2012.

(3)  

Mr. Landon’s total includes 550,000 vested common stock options, but excludes 450,000 unvested options, 300,000 of which were awarded in 2012.

(4)

Mr. Nelson’s total includes 600,000 vested common stock options, and 634,000 shares of common stock owned by a company controlled by Mr. Nelson’s wife. The total excludes 450,000 unvested options, 300,000 of which were awarded in 2012.

(5)

Mr. Schames’ total includes 1,115,000 vested common stock options, but excludes 450,000 unvested options. Of the unvested option, 300,000 were awarded in 2012.




44





Equity Compensation Plan


The following table describes our equity compensation plans as of June 30, 2012:


 

 

Number of

Securities

to be Issued

Upon Exercise

of Outstanding

Options,

Warrants

and Rights

 

Weighted

Average

Exercise

Price of

Outstanding

Options

 

Number of

Securities

Remaining

Available

for Future

Issuance

under Equity

Compensation

Plans (excl.

securities

referenced in

column (a))

Plan Category

 

(a)

 

(b)

 

(c)

Equity compensation plans approved by our stockholders (1)

 

5,000,000

 

$0.19

 

0

Equity compensation plans approved by our Board of Directors (2)

 

2,340,000

 

$0.165

 

2,675,000


(1)

  

Equity compensation plans approved by our stockholders consist of our 2010 Stock Option Plan.

(2)

 

Equity compensation plans approved by our Board of Directors consist of our 2012 Stock Option Plan.



Material U.S. Federal Income Tax Considerations


This is a general summary of the material U.S. federal income tax consequences of the acquisition, ownership and disposition of our securities purchased pursuant to this offering. This discussion assumes that public shareholders will hold our securities as capital assets within the meaning of Section 1221 of the Internal Revenue Code of 1986, as amended (the “Code”). This discussion does not address all aspects of U.S. federal taxation that may be relevant to a public shareholder in light of such public shareholder’s particular circumstances. In addition, this discussion does not address: (1) U.S. gift or estate tax laws except to the limited extent set forth below, (2) state, local or foreign tax consequences, (3) the special tax rules that may apply to certain public shareholders, including without limitation banks, insurance companies, financial institutions, broker-dealers, taxpayers that have elected mark-to-market accounting, taxpayers subject to the alternative minimum tax provisions of the Code, tax-exempt entities, regulated investment companies, real estate investment trusts, taxpayers whose functional currency is not the U.S. dollar, or U.S. expatriates or former long-term residents of the United States, or (4) the special tax rules that may apply to a public shareholder that acquires, holds, or disposes of our securities as part of a straddle, hedge, wash sale, constructive sale or conversion transaction or other integrated investment. Additionally, this discussion does not consider the tax treatment of partnerships (including entities treated as partnerships for U.S. federal tax purposes) or other pass-through entities or persons who hold our securities through such entities. The tax treatment of a partnership and each partner thereof generally will depend upon the status and activities of the partnership and such partner. Thus, partnerships, other pass-through entities and persons holding our securities through such entities should consult their own tax advisors.


This discussion is based on current provisions of the Code, U.S. Treasury regulations promulgated under the Code, judicial opinions, and published rulings and procedures of the U.S. Internal Revenue Service (the “IRS”), all as in effect on the date of this prospectus and all of which are subject to change, possibly with retroactive effect. We have not sought, and will not seek, any ruling from the IRS or any opinion of counsel with respect to the tax consequences discussed below, and there can be no assurance that the IRS will not take a position contrary to the tax consequences discussed below or that any position taken by the IRS would not be sustained.


As used in this “Material U.S. Federal Income Tax Considerations” section only, the term “U.S. Person” means a person that is, for U.S. federal income tax purposes: (1) an individual citizen or resident of the United States, (2) a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under the laws of the United States or of any state thereof or the District of Columbia, (3) an estate the income of which is subject to U.S. federal income taxation regardless of its source, or (4) a trust if (A) a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. Persons have the authority to control all substantial decisions of the trust, or (B) it has in effect a valid election to be treated as a U.S. Person. As used in this discussion, the term “U.S. holder” means a beneficial owner of our securities that is a U.S. Person and the term “non-U.S. holder” means a beneficial owner of our securities (other than an entity that is treated as a partnership or other pass-through entity for U.S. federal income tax purposes) that is not a U.S. Person. Each prospective investor is urged to consult its own tax advisors with respect to the U.S. federal, state, local and foreign tax consequences to such investor of the acquisition, ownership and disposition of our securities.




45





General


Shareholders must allocate the purchase price paid by such holder for such unit among the Common Shares and the Warrant based on their respective relative fair market values. A holder’s initial tax basis in the Common Shares and the Warrant should equal the portion of the purchase price of the unit allocated thereto.


The foregoing treatment of the Common Shares and Warrants and a holder’s purchase price allocation are not binding on the IRS or the courts. No assurance can be given that the IRS or the courts will agree with the characterization described above or the discussion below. Accordingly, each prospective investor is urged to consult its own tax advisors regarding the U.S. federal, state, local and any foreign tax consequences of an investment in a unit (including alternative characterizations of a unit). Unless otherwise stated, the following discussions are based on the assumption that the characterization of the Common Shares and Warrants described above is accepted for U.S. federal tax purposes.


U.S. Holders


Taxation of Distributions


If we pay distributions to U.S. holders of our Common Shares, such distributions generally will constitute dividends for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Distributions in excess of our current and accumulated earnings and profits will constitute a return of capital that will be applied against and reduce (but not below zero) the U.S. holder’s adjusted tax basis in our Common Shares. Any remaining excess will be treated as gain realized on the sale or other disposition of the Common Shares and will be treated as described under “U.S. Holders—Gain or Loss on Sale, Exchange or Other Taxable Disposition of Common Shares or Convertible Preferred Shares” below.


Dividends paid to a U.S. holder that is a taxable corporation generally will qualify for the dividends received deduction if the requisite holding period is satisfied. With certain exceptions (including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), and provided certain holding period requirements are met and the U.S. holder refrains from making certain elections, dividends paid to a non-corporate U.S. holder generally will constitute “qualified dividends” that will be subject to tax at the maximum tax rate accorded to net capital gains (currently 15 percent) for tax years beginning before January 1, 2013, after which the rate applicable to dividends is currently scheduled to return to the tax rate generally applicable to ordinary income.  Also starting in 2013, the distinction between ordinary and qualified dividends will disappear, and all dividends will be subject to the ordinary income tax rates.


Exercise of a Warrant


A U.S. holder will not be required to recognize taxable gain or loss upon exercise of a warrant. The U.S. holder’s tax basis in the Common Shares received upon exercise of the warrant generally will be an amount equal to the sum of the U.S. holder’s initial investment in the warrant (i.e., the portion of the U.S. holder’s purchase price, as described above) and the exercise price. The U.S. holder’s holding period in our common shares received upon exercise of the warrant will begin on the date following the date of exercise and will not include the period during which the U.S. holder held the warrant.


Sale, Exchange, Redemption or Expiration of a Warrant


Upon a sale, exchange (other than by exercise), redemption, or expiration of a warrant, a U.S. holder will be required to recognize gain or loss in an amount equal to the difference between (1) the amount realized upon such disposition or expiration and (2) the U.S. holder’s tax basis in the warrant. Such gain or loss generally would be treated as long-term capital gain or loss if the warrant was held by the U.S. holder for more than one year at the time of such disposition or expiration. The deductibility of capital losses is subject to various limitations.


 Non-U.S. Holders


Taxation of Distributions


In general, any distributions we make to a non-U.S. holder of our Common Shares, to the extent paid out of our current or accumulated earnings and profits (as determined under U.S. federal income tax principles), generally will constitute dividends for U.S. federal income tax purposes and, provided such dividends are not effectively connected with the non-U.S. holder’s conduct of a trade or business within the United States, we generally will be required to withhold tax from the gross amount of the dividend at a rate of 30 percent, unless such non-U.S. holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility for such reduced rate (usually on an IRS Form W-8BEN). Any distribution not constituting a dividend will be treated first as reducing (but not below zero) the non-U.S. holder’s adjusted tax basis in Common



46





Shares and, to the extent such distribution exceeds the non-U.S. holder’s adjusted tax basis, as gain realized from the sale or other disposition of the Common Shares. In addition, if we determine that we are likely to be classified as a “U.S. real property holding corporation”, we will withhold 10 percent of any distribution that exceeds our current and accumulated earnings and profits, which withheld amount may be claimed by the non-U.S. holder as a credit against the non-U.S. holder’s U.S. federal income tax liability.


Dividends we pay to a non-U.S. holder that are effectively connected with such non-U.S. holder’s conduct of a trade or business within the United States (and, if certain income tax treaties apply, are attributable to a United States permanent establishment or fixed base maintained by the non-U.S. holder) generally will not be subject to U.S. withholding tax, provided such non-U.S. holder complies with certain certification and disclosure requirements (usually by providing an IRS Form W-8ECI). Instead, such dividends generally will be subject to U.S. federal income tax, net of certain deductions, at the same graduated individual or corporate rates applicable to U.S. Persons. If the ultimate holder (ignoring intervening pass through entities) is a non-U.S. corporation or transparent entity or vehicle ultimately owned by a corporation, dividends that are effectively connected income may also be subject to a “branch profits tax” at a rate of 30 percent (or such lower rate as may be specified by an applicable income tax treaty) when ultimately remitted from the permanent establishment or fixed base to the non-U.S. holder.  A corporation for this purpose means any entity treated as or electing to be treated as a corporation under U.S. tax law.


Exercise of a Warrant


The U.S. federal income tax treatment of a non-U.S. holder’s exercise of a warrant generally will correspond to the U.S. federal income tax treatment of the exercise of a warrant by a U.S. holder, as described under “U.S. Holders—Exercise of a Warrant” above.


Legislation Relating to Foreign Accounts


Legislation has been recently enacted that imposes significant certification, information reporting and other requirements, and in certain cases, withholding taxes, on certain types of payments made to “foreign financial institutions” and certain other non-U.S. entities. The legislation is generally effective for payments made after December 31, 2012. The failure to comply with the certification, information reporting and other specified requirements in the legislation would result in withholding tax being imposed on payments of dividends and sales proceeds to foreign intermediaries and certain non-U.S. holders. Non-U.S. holders should consult their own tax advisers regarding the application of this legislation to them.


Federal Estate Tax


Common Shares or warrants owned or treated as owned by an individual who is not a U.S. citizen or resident (as specifically defined for U.S. federal estate tax purposes) at the time of his or her death will be included in the individual’s gross estate for U.S. federal estate tax purposes, unless there is no federal estate tax in existence at such time or an applicable estate tax treaty provides otherwise, and therefore may be subject to U.S. federal estate tax.


Information Reporting and Backup Withholding


We must report annually to the U.S. Internal Revenue Service and to each U.S. holder and to each non-U.S. holder the amount of dividends paid to that holder and the amount of tax withheld with respect to those dividends. Copies of the information returns reporting those dividends and the amount of tax withheld may also be made available to the tax authorities in the country in which a non-U.S. Holder is a resident under the provisions of an applicable income tax treaty.

 

Backup withholding, currently imposed at a rate of 28 %, may apply to dividends paid by us.  If you are a U.S. holder, backup withholding will apply if you fail to provide an accurate taxpayer identification number or certification of exempt status or fail to report all interest and dividends required to be shown on your federal income tax returns. Certain U.S. Holders (including, among others, corporations) are not subject to backup withholding. If you are a non-U.S. Holder, backup withholding will apply to dividend payments if you fail to provide us with the required certification that you are not a United States person.


Payments of the proceeds from a disposition (including a redemption) effected outside the United States by or through a non-US. broker generally will not be subject to information reporting or backup withholding. However, information reporting, but generally not backup withholding, will apply to such a payment if the broker has certain connections with the United States unless the broker has documentary evidence in its records that the beneficial owner of the disposed shares is a non-U.S. Holder and either specified conditions are met or an exemption is otherwise established. Backup withholding and information reporting will apply to dispositions made by or through a U.S. office of any broker (U.S. or foreign).

 



47





Backup withholding is not an additional tax. Any amounts withheld from a payment to you that result in an overpayment of taxes generally will be refunded, or credited against your U.S. federal income tax liability, if any, provided that the required information is timely furnished to the U.S. Internal Revenue Service.


U.S. Holders and non-U.S. Holders should consult their own tax advisors regarding application of backup withholding in their particular circumstance and the availability of, and procedure for obtaining, an exemption from backup withholding under current U.S. Treasury regulations.


Legal Proceedings


As of the date hereof, we do not have any material pending legal proceedings.


Legal Matters


The validity of the common shares offered hereby and certain other legal matters will be passed upon for us by Roetzel & Andress LPA, Fort Lauderdale, Florida.


Experts


The consolidated financial statements of Cyclone Power Technologies, Inc. at December 31, 2011 and 2010, and for each of the years ended December 31, 2011 and 2010, appearing in this Prospectus have been so included in reliance on the report of Mallah Furman, independent registered public accounting firm, given on the authority of said firm as experts in accounting and auditing.



48






Index to Financial Statements


Cyclone Power Technologies Inc.


Annual Financial Statements


 

Page

 

 

Report of Independent Registered Public Accounting Firm

F-2

 

 

Consolidated Balance Sheets as of December 31, 2011 and 2010

F-3

 

 

Consolidated Statements of Operations for the Years Ended December 31, 2011 and 2010

F-4

 

 

Consolidated Statements of Stockholders’ Deficit for the Years Ended December 31, 2011 and 2010

F-5

 

 

Consolidated Statements of Cash Flows for the Years Ended December 31, 2011 and 2010

F-6

 

 

Notes to Consolidated Financial Statements

F-7


Unaudited Interim Financial Statements


Consolidated Balance Sheets as of June 30, 2012 and December 31, 2011

F-20

 

 

Consolidated Statements of Operations for the Three and Six Months Ended June 30, 2012 and 2011

F-21

 

 

Consolidated Statements of Stockholders’ Deficit for the Year Ended December 31, 2011 and

Six Months Ended June 30, 2012

F-22

 

 

Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2012 and 2011

F-23

 

 

Notes to Condensed Consolidated Financial Statements

F-24




F-1





REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors and Stockholders of Cyclone Power Technologies, Inc.


We have audited the accompanying consolidated balance sheets of Cyclone Power Technologies, Inc. as of December 31, 2011 and 2010, and the related consolidated statements of operations, changes in stockholders’ deficit, and cash flows for the years then ended. Cyclone Power Technologies, Inc.’s management is responsible for these consolidated financial statements. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.


We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.


In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Cyclone Power Technologies, Inc. as of December 31, 2011 and 2010, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.


The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company’s dependence on outside financing, lack of sufficient working capital, and recurring losses raises substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.


/s/ Mallah Furman

Fort Lauderdale, FL

April 13, 2012




F-2




Cyclone Power Technologies, Inc.
Consolidated Balance Sheets
December 31, 2011 and 2010
 
   
December 31,
   
December 31,
 
   
2011
   
2010
 
   
 
   
 
 
ASSETS
           
             
CURRENT ASSETS
           
Cash
  $ 66,486     $ 6,557  
Accounts receivable
    -       4,200  
Inventory
    475,600       228,838  
Other current assets
    4,846       828  
Total current assets
    546,932       240,423  
                 
PROPERTY AND EQUIPMENT
               
Furniture, fixtures, and equipment
    184,784       139,428  
Less: Accumulated depreciation
    (76,541 )     (55,644 )
Net property and equipment
    108,243       83,784  
                 
OTHER ASSETS
               
Patents, trademarks and copyrights
    557,847       486,466  
Less: Accumulated amortization
    (117,846 )     (81,115 )
Net patents, trademarks and copyrights
    440,001       405,351  
Other assets
    2,422       1,156  
Total other assets
    442,423       406,507  
                 
Total Assets
  $ 1,097,598     $ 730,714  
                 
LIABILITIES AND STOCKHOLDERS' DEFICIT
               
                 
CURRENT LIABILITIES
               
Accounts payable and accrued expenses
  $ 262,947     $ 187,887  
Factored receivables     43,169       -  
Accounts payable and accrued expenses-related parties
    1,305,772       991,269  
Notes and other loans payable
    30,000       5,000  
Notes and other loans payable-related parties
    678,271       659,577  
Capitalized lease obligations-current portion
    898       6,565  
Deferred revenue and license deposits
    860,811       710,000  
Warranty provision
    184       2,324  
                 
Total current liabilities
    3,182,052       2,562,622  
                 
NON CURRENT LIABILITIES
               
Capitalized lease obligations-net of current portion
    2,155       2,451  
Derivative Liabilities-Warrant
    494,626       459,537  
Derivative Liabilities-Series A Convertible Preferred Stock
    -       10,623,624  
Total non-current liabilities
    496,781       11,085,612  
                 
Total liabilities
    3,678,833       13,648,234  
                 
Commitments and contingencies     -       -  
                 
STOCKHOLDERS' DEFICIT
               
Series A convertible preferred stock, $.0001 par value, 750,000 shares authorized, 705,453 shares issued and outstanding at December 30, 2010
    -       71  
                 
Series B preferred stock, $.0001 par value, 1,000 shares authorized, 1,000 shares issued and outstanding at December 31, 2011 and 2010
    -       -  
                 
Common stock, $.0001 par value, 300,000,000 shares authorized, 223,635,129 and 114,020,135 shares issued and outstanding at December 31, 2011 and December 31, 2010, respectively.
    22,361       11,402  
Additional paid-in capital
    43,001,171       9,004,547  
Prepaid expenses from equity contribution
    -       (27,500 )
Preferred stock subscription receivable
    (12,000 )     (18,000 )
Accumulated deficit
    (45,722,829 )     (22,022,915 )
Total stockholders' deficit-Cyclone Power Technologies Inc.
    (2,711,297 )     (13,052,395 )
Non controlling interest in consolidated subsidiary-Cyclone WHE LLC
    130,062       134,875  
Total Stockholders Deficit
    (2,581,235 )     (12,917,520 )
                 
Total Liabilities and Stockholders' Deficit
  $ 1,097,598     $ 730,714  
 
See the accompanying notes to consolidated financial statements
 
 
F-3

 
 
Cyclone Power Technologies, Inc.
Consolidated Statements of Operations
For Years Ended December 31, 2011 and 2010

   
2011
   
2010
 
             
REVENUES
  $ 250,000     $ 261,525  
                 
COST OF GOODS SOLD
    399,801       110,393  
                 
Gross profit (loss)
    (149,801 )     151,132  
                 
OPERATING EXPENSES
               
Advertising and promotion
    66,001       51,838  
General and administrative
    2,628,835       1,522,917  
Research and development
    983,276       842,425  
                 
Total operating expenses
    3,678,112       2,417,180  
                 
Operating loss
    (3,827,913 )     (2,266,048 )
                 
OTHER INCOME (EXPENSE)
               
Other (expense)
    (26,964 )     (159,050 )
Derivative Income (Expense) -Warrants
    (35,089 )     106,616  
Derivative Income (Expense) -Series A Preferred Stock:
               
Founders Stock
    (13,238,033 )     331,859  
New Investors' stock
    (6,533,053 )     1,822  
Interest (expense)
    (43,675 )     (39,663 )
                 
Total other income (expense)
    (19,876,814 )     241,584  
                 
Loss before income taxes
    (23,704,727 )     (2,024,464 )
Income taxes
    -       -  
                 
Net loss
  $ (23,704,727 )   $ (2,024,464 )
                 
Net loss per common share, basic
  $ (0.15 )   $ (0.02 )
                 
Weighted average number of common shares outstanding
    156,324,933       107,100,629  

See the accompanying notes to consolidated financial statements
 
 
F-4

 
Cyclone Power Technologies, Inc.
Consolidated Statements of Changes in Stockholders’ Deficit
For Years Ended December 31, 2011 and 2010

 

 

 

 

Additional

Paid In

Capital

Treasury

Stock

Prepaid

Expenses

From Equity

Contribution

Preferred

Stock

Subscription

Receivable

Accumulated

( Deficit)

Total

Stockholders'

(Deficit)

Cyclone

Power

Tech. Inc.

Non Controlling

Intereest

In Consol.

Subsidiary

Total

Stockholders'

(Deficit)

Preferred Stock A

Preferred Stock B

Common Stock

Shares

Value

Shares

Value

Shares

Value

Balance, December 31, 2009

540,000

$      54

1,000

$          -

103,699,133

$ 10,369

$ 7,033,973

$            -

$            -

$  (18,000)

$ (20,003,576)

$(12,977,180)

-

$(12,977,180)

Issuance of restricted shares for outside services

2,000

-

-

-

4,077,280

409

608,278

-

-

-

-

608,687

-

608,687

Issuance of restricted shares and options for employee services

2,500

1

-

-

1,681,500

168

207,275

-

-

-

-

207,444

-

207,444

Sale of common stock

-

-

-

-

2,062,222

206

163,372

-

-

-

-

163,578

-

163,578

Sale of preferred stock

141,000

14

-

-

-

-

635,997

-

-

-

-

636,011

-

636,011

Warrants issued pursuant to preferred stock sale

-

-

-

-

-

-

84,589

-

-

-

-

84,589

-

84,589

Conversion of debt to common stock

-

-

-

-

2,500,000

250

171,300

-

-

-

-

171,550

-

171,550

Conversion of debt to preferred stock

19,953

2

-

-

-

-

99,763

-

-

-

-

99,765

-

99,765

Conversion of debt to equity in subsidiary

-

-

-

-

-

-

-

-

-

-

-

-

30,000

30,000

Sale of equity in subsidiary for cash

-

-

-

-

-

-

-

-

-

-

-

-

50,000

50,000

Sale of equity in subsidiary for services

-

-

-

-

-

-

-

-

(60,000)

-

-

(60,000)

60,000

-

Amortization of prepaid services for subsidiary equity

-

-

-

-

-

-

-

-

32,500

-

-

32,500

-

32,500

Allocation of loss of subsidiary to non controlling interest

-

-

-

-

-

-

-

-

-

-

5,125

5,125

(5,125)

-

Net loss year ended December 31, 2010

-

-

-

-

-

-

-

-

-

-

(2,024,464)

(2,024,464)

-

(2,024,464)

Balance, December 31, 2010

705,453

71

1,000

-

114,020,135

11,402

9,004,547

-

(27,500)

(18,000)

(22,022,915)

(13,052,395)

134,875

(12,917,520)

Issuance of restricted shares and warrants

-

-

-

-

3,754,036

374

1,029,045

-

-

-

-

1,029,419

-

1,029,419

Issuance of restricted shares and options for employee services

-

-

-

-

687,024

69

562,997

-

-

-

-

563,066

-

563,066

Sale of common stock

-

-

-

-

8,511,764

850

1,096,440

-

-

-

-

1,097,290

-

1,097,290

Warrants issued pursuant to common stock sale

-

-

-

-

-

-

390,488

-

-

-

-

390,488

-

390,488

Sale of preferred stock

44,547

4

-

-

-

-

192,731

-

-

-

-

192,735

-

192,735

Issuance of restricted shares for contract penalty re-delayed shipment

-

-

-

-

1,309,306

131

299,869

-

-

-

-

300,000

-

300,000

Purchase of Treasury Stock

-

-

-

-

-

-

-

40,000

-

-

-

40,000

-

40,000

Sale of Treasury Stock

-

-

-

-

-

-

-

(40,000)

-

-

-

(40,000)

-

(40,000)

Amortization of prepaid services for subsidiary equity

-

-

-

-

-

-

-

-

27,500

-

-

27,500

-

27,500

Allocation of loss of subsidiary to non controlling interest

-

-

-

-

-

-

-

-

-

-

4,813

4,813

(4,813)

-

Conversion of Series A Preferred Stock to Common stock

(750,000)

(75)

-

-

95,100,000

9,510

(9,435)

-

-

-

-

-

-

-

Application of derivative liability from conversion of

-

-

-

-

-

-

30,394,710

-

-

-

-

30,394,710

-

30,394,710

 Series A Preferred Stock

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Conversion of debt and liability to common stock

-

-

-

-

213,975

21

39,783

-

-

-

-

39,804

-

39,804

Issuance of common stock per settlement agreement arising from reverse merger

-

-

-

-

25,000

3

(3)

-

-

-

-

-

-

-

Collection of Preferred Stock Subscription Receivable

 

 

 

 

-

-

-

-

-

6,000

-

6,000

-

6,000

Conversion of stock options-cashless exercise

 

 

 

 

13,889

1

(1)

-

-

-

-

-

-

-

Net loss year ended December 31, 2011

-

-

-

-

-

-

-

-

-

-

(23,704,727)

(23,704,727)

-

(23,704,727)

Balance, December 31, 2011

-

$         -

1,000

$           -

223,635,129

$ 22,361

$ 43,001,171

$            -

$            -

$  (12,000)

$ (45,722,829)

$(2,711,297)

$     130,062

$(2,581,235)

 
See the accompanying notes to consolidated financial statements
 
 
F-5

 
Cyclone Power Technologies, Inc.
Consolidated Statements of Cash Flows
For Years Ended December 31, 2011 and 2010

   
2011
   
2010
 
             
CASH FLOWS FROM OPERATING ACTIVITIES:
           
Net loss
  $ (23,704,727 )   $ (2,024,464 )
Adjustments to reconcile net loss to net cash used by operating activities:
               
Depreciation and amortization
    57,628       55,587  
Issuance of restricted common stock, options and warrants and preferred stock for services
    1,592,485       816,131  
Issuance of restricted common stock for contract penalty
    300,000       -  
Expense (income) from derivative liability-Warrants
    35,089       (106,616 )
Expense (income) from derivative liability-Series A Preferred Stock
    19,771,086       (333,681 )
Amortization of prepaid expenses purchased with equity
    27,500       32,500  
Write-off of abandoned patent
    -       9,855  
Forgiveness of debt income
    -       (2,685 )
Loss on conversion of debt to stock
    -       159,050  
Changes in operating assets and liabilities:
               
Decrease (Increase) in accounts receivable
    4,200       (4,200 )
(Increase) in inventory
    (246,762 )     (87,997 )
(Increase) decrease in other assets
    (5,284 )     12,790  
Increase in deferred revenue and deposits
    150,811       122,525  
(Decrease) in provision for contract loss
    -       (5,036 )
Increase in accounts payable and accrued expenses
    142,808       57,449  
(Decrease) Increase in warranty provision
    (2,140 )     2,324  
Increase in accounts payable and accrued expenses-related parties
    314,503       339,831  
Net cash used by operating activities
    (1,562,803 )     (956,637 )
                 
CASH FLOWS FROM INVESTING ACTIVITIES:
               
Expenditures incurred for patents, trademarks and copyrights
    (71,381 )     (85,968 )
Expenditures incurred for property and equipment
    (45,356 )     (31,184 )
Net cash used by investing activities
    (116,737 )     (117,152 )
                 
CASH FLOWS FROM FINANCING ACTIVITIES:
               
Sale of Series A Preferred treasury stock
    40,000       -  
Increase in loans-net
    40,225       5,000  
Sale of equity in subsidiary for cash
    -       50,000  
Payment of capitalized leases
    (5,963 )     (9,067 )
Proceeds from collection of preferred stock subscription receivables
    6,000       -  
Proceeds from sale of common stock
    1,487,778       163,578  
Proceeds from sale of preferred stock
    192,735       720,600  
(Decrease) Increase in related party notes and loans payable
    (21,306 )     121,677  
Net cash provided by financing activities
    1,739,469       1,051,788  
                 
Net increase (decrease) in cash
    59,929       (22,001 )
Cash, beginning of year
    6,557       28,558  
                 
Cash, end of year
  $ 66,486     $ 6,557  
                 
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
         
                 
Payment of interest in cash
  $ 2,735     $ 2,955  
NON CASH INVESTING AND FINANCING ACTIVITIES:
               
Purchase of 8,000 shares of Series A Preferred treasury stock via note payable
  $ 40,000     $ -  
Conversion of debt to common and preferred stock
  $ -     $ 289,610  
Conversion of debt by selling 5% of consolidated subsidiary equity
  $ -     $ 30,000  
Conversion of debt and liabilities by issuing 213,975 shares of common stock
  $ 39,804     $ -  
 
See the accompanying notes to consolidated financial statements
 
 
F-6

 
Cyclone Power Technologies, Inc.
Notes to the Consolidated Financial Statements
December 31, 2011 and 2010
 
NOTE 1 - ORGANIZATIONAL AND SIGNIFICANT ACCOUNTING POLICIES
 
A.     ORGANIZATION AND OPERATIONS
Cyclone Power Technologies, Inc. (the “Company”) is the successor entity to the business of Cyclone Technologies LLLP (the “LLLP”), a limited liability limited partnership formed in Florida in June 2004.  The LLLP was the original developer and intellectual property holder of the Cyclone engine technology.

On July 2, 2007, the LLLP merged into Cyclone Power Technologies, Inc., a publicly-traded Florida corporation that had recently re-domiciled from California and changed its name from Coastal Technologies, Inc. (the “Pink Sheet Company”). Prior to the merger, the Pink Sheet Company was engaged in the business of medical software development. At such time, the Pink Sheet Company had outstanding 22,249,841 shares of common stock.  Pursuant to the merger agreement, the Company issued 500,000 shares of Series A Convertible Preferred Stock ($.0001 par value), 1,000 shares of Series B Preferred Stock ($.0001 par value) and 33,000,000 shares of common stock ($.0001 per value) for all the equity interests of the LLLP. Pursuant to the merger and the share exchange, the LLLP was dissolved. The stock issued represented 60 percent of the common stock and all of the Series A Preferred and Series B Preferred stock of the Company at the time of merger. This reverse merger was accounted for as a recapitalization of Cyclone, with all assets and liabilities recorded at historical cost.  Concurrent with the merger, the Company sold its medical software development business for $100,000 in cash. Prior to the merger, the Pink Sheet Company had operations, assets and liabilities, and was not considered a “Shell Company” under SEC guidelines.

In the third quarter of 2010, the Company established a subsidiary, Cyclone-WHE LLC (the “Subsidiary”) to market the waste heat recovery systems for all Cyclone engine models. As of December 31, 2011, the Company had an 82.5% controlling interest in the Subsidiary.

The Company is primarily a research and development engineering company whose main purpose is to develop, commercialize, market and license its Cyclone engine technology.
 
B.     PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION
 
The audited consolidated financial statements include the accounts of Cyclone Power Technologies Inc. and its 82.5% owned Subsidiary. All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying audited consolidated financial statements have been prepared in accordance with generally accepted accounting principles. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

C.     SUBSEQUENT EVENTS

In 2009, the FASB issued ASC 855 Subsequent Events. ACS 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. ASC 855 is effective for interim and annual periods ending after June 15, 2009. Management evaluated events occurring between the Balance Sheet date of December 31, 2011, and when the financial statements were available to be issued, and determined that the Company’s acquisition of the assets of Advent Power Systems Inc., and the retirement of the Phoenix Power Group warrant both constituted reportable events, which are described in Note 19 hereof.

D.      CASH

Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.
 
 
F-7

 
 
E.     ACCOUNTS RECEIVABLE

Accounts receivable consist of amounts due pursuant to research and development prototype charges. At December 31, 2011, uncollected progress billings of $297,451 were off-set against deferred revenue for financial statement presentation purposes.  At December 31, 2011 and 2010, no allowance for doubtful accounts was deemed necessary.

F.     COMPUTATION OF LOSS PER SHARE

Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.  Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of December 31, 2011, total anti-dilutive shares amounted to approximately 10.4 million shares, exclusive of 4.7 million shares subject to an unvested common stock purchase warrant.

G.     INCOME TAXES

Income taxes are accounted for under the asset and liability method as stipulated by Accounting Standards Codification (“ASC”) 740 “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.

In 2009, the Company adopted certain provisions under ASC Topic 740, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company’s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.

In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of December 31, 2011, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company’s tax returns are subject to examination by the federal and state tax authorities for the years ended 2008 through 2011.

H.      REVENUE RECOGNITION

The Company’s revenue recognition policies are in compliance with accounting Codification as ASC 605, and Staff Accounting Bulletin (“SAB”) 104, Revenue Recognition. Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.  The Company does not allow its customers to return prototype products. Current contracts do not require the company to provide any warranty assistance, after the “deliverable” has been accepted.

It is the Company’s intention, when it has royalty revenue from its contracts, to record royalty revenue periodically when earned, as reported in sales statements from customers. The Company does not have any royalty revenue to date.

I.     WARRANTY PROVISIONS

Current contracts do not require warranty assistance subsequent to acceptance of the “deliverable R&D prototype” by the customer. For products that the company will resell in the future, warranty costs are anticipated to be fully borne by the manufacturing vendor.
 
 
F-8

 
 
J.     INVENTORY
 
Inventory is recorded at the lower of standard cost or market. Standard costs for material, labor and allocated overhead, are reflective of the estimated costs to manufacture a completed engine after related developmental research and development expenses have been provided for.
 
K.     FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC 820 Fair Value “Measurements and Disclosures” requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.  Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s own assumptions based on the best information available in the circumstances. The fair value hierarchy prioritizes the inputs used to measure fair value into three broad levels. The three levels of the fair value hierarchy are defined as follows:

Level 1
 
 
Inputs are quoted prices in active markets for identical assets or liabilities as of the reporting date.
Level 2
 
 
Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, as of the reporting date.
Level 3
 
 
Unobservable inputs for the asset or liability that reflect management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability as of the reporting date.

The summary of fair values and changing values of financial instruments as of December 31, 2011 and 2010 is as follows:
 
Instrument
 
Fair Value
   
Level
 
Valuation Methodology
Derivative liabilities as of December 31, 2011
  $ 494,626       3  
Black Scholes
Derivative liabilities as of December 31, 2010
  $ 11,083,161       3  
Binomial Lattice Model and Black Scholes
 
Please refer to Note 16 for disclosure and assumptions used to calculate the fair value of the derivative liabilities.

L.    RESEARCH AND DEVELOPMENT

Research and development activities for product development are expensed as incurred.  Costs for the years ended December 31, 2011 and 2010 were $983,276 and $842,425, respectively.

M.     STOCK BASED COMPENSATION

The Company applies the fair value method of ASC 718, “Share Based Payment”, in accounting for its stock based compensation. This standard states that compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market price for the Company’s common stock as of the date of issuance.

N.    COMMON STOCK OPTIONS AND PURCHASE WARRANTS

The Company accounts for common stock options and purchase warrants at fair value in accordance with ASC 815-40 Derivatives and Hedging. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants consistent with ASC 718, Share Based Payment. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.
 
The Company accounts for transactions in which services are received from non-employees in exchange for equity instruments based on the fair value of the equity instruments exchanged, in accordance with ASC 505-50 Equity Based payments to Non-employees.
 
 
F-9

 
 
O.     PROPERTY AND EQUIPMENT
 
Property and equipment are recorded at cost.  Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets as follows:
 
Computers and trade show equipment
3 years
Shop equipment
7 years
Furniture, fixtures, and leasehold improvements
10-15 years

Expenditures for maintenance and repairs are charged to operations as incurred.
 
P.     IMPAIRMENT OF LONG LIVED ASSETS
 
The Company continually evaluates the carrying value of intangible assets and other long lived assets to determine whether there are any impairment losses.  If indicators of impairment are present and future cash flows are not expected to be sufficient to recover the assets’ carrying amount, an impairment loss would be charged to expense in the period identified. To date, the Company has not recognized any impairment charges.
 
Q.    RECLASSIFICATIONS

Certain balances that have been presented previously have been reclassified to conform to the financial statement presentation adopted for this year.
 
R.    RECENT ACCOUNTING PRONOUNCEMENTS
 
In December 2011, the Financial Accounting Standards Board ("FASB") issued an accounting standard update (ASU 2011-11) that requires disclosures about offsetting and related arrangements for recognized financial instruments and derivative instruments. The standard is effective for use as of January 1, 2013 and will impact our financial statement disclosures.
 
In September 2011, the FASB issued an accounting standard update (ASU 2011-08) that provides the option to assess qualitative factors in determining whether a goodwill impairment test is necessary. The standard is effective January 1, 2012, and will not materially impact our financial condition, results of operations, or financial statement disclosures.
 
In December 2010, the FASB  issued an accounting standard update (ASU 2010-29) that provides for a public entity to disclose pro-forma  information for business combinations that occurred in the current reporting period. The requirement is to disclose pro-forma, and comparable revenue and earnings as though the acquisition date for all business combinations that occurred had been as of the beginning of the annual reporting period. This standard is effective December 15, 2010, and will impact our financial statement disclosures.
 
S.    CONCENTRATION OF RISK
 
The Company does not have any off-balance-sheet concentrations of credit risk.  The Company expects cash and accounts receivable to be the two assets most likely to subject the Company to concentrations of credit risk. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company plans to minimize its accounts receivable credit risk by transacting contractual arrangements with customers that have been subjected to stringent credit evaluations and structuring the contracts in a manner that lessens inherent credit risks.
 
As of December 31, 2011, the Company maintained its cash in two quality financial institutions.  The Company has not experienced any losses in its bank accounts through December 31, 2011.   
 
We purchase raw material and components from multiple sources, none of which may be considered a principal or material suppliers.  If necessary, we could replace these suppliers with minimal effect on our business operations.
 
 
F-10

 
 
NOTE 2 - GOING CONCERN

As shown in the accompanying financial statements, the Company incurred substantial operating losses of $3.8 million and $2.3 million for the years ended December 31, 2011 and 2010, respectively. The cumulative deficit since inception is approximately $45.7 million, which is comprised of $14.8 million attributable to operating losses and other expenses, and includes $30.9 million in non-cash derivative liability accounting.  The Company has a working capital deficit at December 31, 2011 of approximately $2.6 million. There is no guarantee whether the Company will be able to generate enough revenue and/or raise capital to support its operations. This raises substantial doubt about the Company’s ability to continue as a going concern.  The ability of the Company to continue as a going concern is dependent on management’s plans, which includes implementation of its business model to generate revenue from development contracts, licenses and product sales, and continuing to raise funds through debt or equity raises. The Company will also likely continue to rely upon related-party debt or equity financing.

The financial statements do not include any adjustments that might result from the outcome of these uncertainties.  The Company is currently raising working capital to fund its operations via private placements of common stock, advance contract payments (deferred revenue) and advances from and deferred payments to related parties.

NOTE 3 - INVENTORY

Inventory at December 31, 2011 and  2010 consists of:

   
2011
   
2010
 
Engine material and parts
  $ 327,946     $ 183,893  
Labor
    128,395       38,556  
Applied overhead
    19,259       6,389  
Total Inventory
  $ 475,600     $ 228,838  
 
NOTE 4 - PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2011 and  2010 consists of the following:

   
2011
   
2010
 
Display Equipment for Trade Shows
  $ 9,648     $ 9,648  
Leasehold Improvements and Furniture and Fixtures
    74,083       46,332  
Equipment and Computers
    101,053       83,448  
Total
    184,784       139,428  
Less: Accumulated Depreciation
    76,541       55,644  
Net Property and Equipment
  $ 108,243     $ 83,784  
 
Depreciation expense for the years ended December 31, 2011 and 2010 was $20,897 and $25,530, respectively.
 
NOTE 5 - PATENTS AND TRADEMARKS AND COPYRIGHTS,

The Cyclone Engine is currently protected under the following U.S. Patents and allowed patent applications:

Heat Regenerative Engine (US Patent No. 7,080,512 B2)
Heat Regenerative Engine (Continuation) (US Patent No. 7,856,822 B2)
Steam Generator in a Heat Regenerative Engine (US Patent No. 7,407,382)
Engine Reversing and Timing Control Mechanism (US Patent No. 7,784,280 B2)
Centrifugal Condenser (US Patent No. 7,798,204 B2)
Valve Controlled Throttle Mechanism (US Patent No. 7,730,873 B2)
Pre-Heater Coil in a Heat Regenerative Engine (US Patent No 7,856,823 B2)
Spider Bearing (US Patent No. 7,900,454)
Waste Heat Engine (US Patent No. 7,992,386)
Engine Shrouding with Air to Air Exchanger (Ser. No. 11/879,586)
 
 
F-11

 
 
The Company also has received patents for the main Cyclone engine in 20 other countries, and patents pending in two more countries. The Company plans to continue to pursue patent protection in the U.S. and internationally for its intellectual property.

The Company has filed trademark applications in the U.S. for Cyclone Power Technologies, Cyclone Power, WHE, WHE Generation, and Generation WHE.

Patents, trademarks and copyrights consist of legal fees paid to file and perfect these claims. The net balances as of December 31, 2011 and  2010 was $440,001 and $405,351 respectively. For the years ended December 31, 2011 and 2010, $71,381 and $85,968 was capitalized, respectively.

Patents, trademarks and copyrights are amortized over the life of the intellectual property which is 15 years. Amortization for the years ended December 31, 2011 and 2010 were $36,731 and $30,057, respectively. The Company wrote off abandoned patents of $9,855 for the year ended December 31, 2010.

NOTE 6 - NOTES AND OTHER LOANS PAYABLE
 
A summary of non-related party notes and other loans payable as of December 31, 2011 and 2010 is as follows:
 
   
2011
   
2010
 
             
6% uncollateralized $5,000 demand note (*)
  $ -     $ 5,000  
6% uncollateralized $25,000 demand note
    25,000       -  
6% uncollateralized $5,000 demand note
    5,000       -  
Total current non related party note
  $ 30,000     $ 5,000  
(accrued interest is included in accrued liabilities)
               
 
(*) This note was retired pursuant to the issuance of preferred stock in 2011.
 
A summary of related party notes and other loans payable as of December 31, 2011 and  2010 is as follows:

   
2011
   
2010
6% demand loan from controlling shareholder, uncollateralized (A)
  $ 11,285     $ -  
                 
6% demand loans per Operations Agreement with Schoell Marine Inc., a company owned by Cyclone’s CEO and controlling shareholder, collateralized by lien on Cyclone’s patent for heat regenerative engine (B)
    427,332       444,209  
                 
6% non-collateralized loan from officer and shareholder, payable on demand. The original principle balance was $137,101.
    66,364       86,264  
                 
Accrued Interest
    173,290       129,104  
                 
Total current related party notes, inclusive of accrued interest
  $ 678,271     $ 659,577  
 
(A)  
This note (originally $40,000) was issued to purchase 8,000 shares of the Company’s Series A Preferred Stock. This treasury stock was subsequently sold for $40,000.
 
(B)  
This note arose from services and salaries incurred by Schoell Marine on behalf of the Company.  Schoell Marine also owns the building that is leased to the Company. The Schoell Marine note bears an interest rate of 6% and repayments occur as cash flow of the Company permits. The note is secured by a UCC-1 filing on the Company’s patents and patent applications. During the year ended December 31, 2011, $5,367 was paid on the note balance.
 
 
F-12

 
 
NOTE 7 - RELATED PARTY TRANSACTIONS
 
A. LEASE ON FACILITIES
 
The Company leases a 6,000 square foot warehouse and office facility located at 601 NE 26th Court in Pompano Beach, Florida.  The lease, which is part of the Company’s Operations Agreement with Schoell Marine, provides for the Company to pay rent equal to the monthly mortgage payment on the building plus property taxes, rent, utilities and sales tax due on rent. Occupancy costs for the years ended December 31, 2011 and 2010 were $62,964 and $62,964, respectively. The Operations Agreement runs year-to-year, however, the lease portion of this agreement is month-to-month, but can only be cancelled on 180 days notice by Schoell Marine.
 
B. DEFERRED COMPENSATION

Included in related party payables as of December 31, 2011 and 2010 is $1,304,645 and $970,614, respectively, of accrued and deferred officers’ salaries compensation which will be paid if funds are available. These are non-interest bearing and due on demand.
 
NOTE 8 - PREFERRED STOCK
 
On May 12, 2011, the holders of a majority of the shares of Series A Convertible Preferred (the “Series A Preferred”) stock, of which there were 750,000 outstanding at the time, executed a resolution to convert all of the Series A Preferred shares into approximately 95.1 million shares of common stock, and to retire all Series A Preferred shares, effective as of May 15, 2011. The Company did not receive any additional consideration from the conversion. The Company recorded non-cash derivative expenses of $19,771,086 and eliminated the related derivative liability with respect to the conversion and the retirement of Series A Preferred.

The Series B Preferred Stock is majority voting stock and is held by senior management. Ownership of the Series B Preferred Stock shares assures the holders thereof a 51% voting control over the common stock of the Company. The Series B Preferred Stock shares are convertible on a one-for-one basis with the common stock in the instance the Company is merged or sold.

NOTE 9 - STOCK TRANSACTIONS

The Company relies on capital raised through private placements of common and preferred stock, and loans primarily from related parties, to assist in the funding of operations. 

During the year ended December 31, 2011, the Company issued 687,024 shares of restricted common stock valued at $196,372 for employee services, of which $185,705 was charged to general and administrative services, and $10,667 was for research and development related services and activities. Additionally, the Company amortized (based on vesting) $366,694 of common stock options, previously issued. Unless otherwise described in these footnotes, reference to “restricted” common stock means that the shares are restricted from resale pursuant to Rule 144 of the Securities Act of 1933, as amended.

The Company issued 3,754,036 shares of restricted common stock, valued at $1,004,021 for outside services and amortized $25,398 of previously issued common stock warrants for outside services.

During the year ended December 31, 2011, the Company sold 8,511,764 shares of restricted common stock for $1,487,778 which included 2,861,251 common stock warrants valued at $390,488 (valued by the Black Scholes model), and 44,547 shares of Series A Preferred stock for $192,735.

During the year ended December 31, 2011, the Company issued 1,309,306 shares of restricted common stock, valued at $300,000, as satisfaction of a contract penalty agreement; 213,975 shares of common stock, valued at $39,804, in satisfaction for notes and accrued interest of $12,804; and 25,000 shares of common stock in settlement of a claim pursuant to the reverse merger disclosed in Note 1. In the third quarter of 2011, 20,000 common stock options were converted via a cashless exercise into 13,889 shares of common stock.
 
 
F-13

 

During the year ended December 31, 2010, the Company issued 2,500 shares of Series A Preferred shares, 1,681,500 shares of restricted common stock, and options convertible into 2,040,000 shares of common stock, cumulatively valued at $207,444 for employee services, of which $177,911 was charged to general and administrative services, and $29,533 was for research and development related services and activities. Additionally, the Company issued 2,000 shares of Series A Preferred shares and 4,077,280 shares of restricted common stock valued at $608,687 for outside services.

During the year ended December 31, 2010, the Company converted $171,550 of debt into 2,500,000 shares of common stock and $99,765 of debt into 19,953 shares of Series A Preferred stock.

During the year ended December 31, 2010, the Company sold 2,062,222 shares of restricted common stock for $163,578, which included warrants valued at $84,589; and 141,000 shares of Series A Preferred stock for $720,586.

NOTE 10 - STOCK OPTIONS AND WARRANTS

A.  COMMON STOCK OPTIONS
 
For the year ended December 31, 2011, in recognition of and compensation for services rendered by employees, the Company issued common stock options, valued at $446,849, (valued pursuant to the Black Scholes valuation model)  that are exercisable into 3,115,000 shares of common stock to employees, with a per share range of exercise prices of $.19-$.30 (average per share of $.23 ) and a maturity life of 5-10 years (an average maturity life of 7.9 years). These options have a 1-year vesting requirement and the Company estimates that these options will be exercised within 3 years of issue. For the year ended December 31, 2011, the income statement charge for the amortization of stock options was $366,615 and the unamortized balance was $314,814.  The options may also be exercised by the optionee by having the Company withhold shares that would otherwise be delivered pursuant to the option, based upon the market value of those shares, and equal to the total exercise price of the remaining exercised options.

For the year ended December 31, 2010, in recognition of and compensation for services rendered by employees, the Company issued 2,040,000 cashless options exercisable into 2,040,000 shares of common stock to employees and staff, with an average exercise price per share of $.122, an average maturity life of 5.8 years and a one year vesting requirement. The Company estimated that the options would be exercised within 3 years. The income statement charge for the year ended December 31, 2010 was $64,988 and the unamortized balance was $178,414.

The Company’s 2010 Stock Option Plan (the "Plan"), effective July 1, 2010, provides officers, directors and  employees of the Company with the right to receive incentive stock options (“ISOs”), within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended, and options not constituting ISOs. Options to acquire a total of 5 million shares of common stock are authorized under the Plan. The Plan is administered by a committee consisting of the entire Board of Directors, which has authority to issue any number of options to grantees under an Option Agreement, with a termination date no greater than 10 years from the grant date. The committee also has the authority to allow a form of payment other than cash, such as stock payment by optionee or the withholding of shares otherwise deliverable pursuant to an option.

A summary of the common stock options for the period from December 31, 2009 through December 31, 2011 follows:

   
Number
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average Remaining
Contractual Life
(Years)
 
Common Stock Options
                 
Balance, December 31, 2009
    1,000,000     $ 0.325       6.5  
Options issued
    2,040,000       0.122       5.4  
Options exercised
    -       -       -  
Options cancelled
    -       -       -  
                         
Balance, December 31, 2010
    3,040,000       0.188       5.0  
Options issued
    3,115,000       .229       7.9  
Options exercised
    (20,000 )     (.100 )     -  
Options cancelled
    (100,000 )     (.246 )     -  
                         
Balance, December 31, 2011
    6,035,000     $ .208       6.0  
 
 
F-14

 
 
The vested and exercisable options at period end follows:

   
Exercisable/Vested
Options
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average
Remaining
Contractual Life
(Years)
 
Common Stock Options
                 
Balance, December 31, 2009
    1,000,000     $ 0.325       7.5  
Balance, December 31, 2010
    1,000,000       0.325       6.5  
Balance, December 31, 2011     3,020,000       0.189      
5.0
 
                         
Additional vesting by March 31, 2012        485,000       0.254          
 
The fair value of stock options and purchase warrants granted using the Black-Scholes option pricing model was calculated using the following assumptions:
 
   
Year Ended
Dec. 31, 2011
   
Year Ended
Dec. 31, 2010
 
Risk Free Interest Rate
    .39%-1.20%       .6% - 1.18%  
Expected Volatility
    132%-231%       458% - 628%  
Expected term in years
    5-10       2-3  
Expected dividend yield
    0%       0%  
Average value per options and warrants
    $.13.-$.31       $.09 - $.14  
 
Expected volatility is based on historical volatility of the Company’s common stock price and other comparable pink sheet traded companies (used when the traded stock price of the company was not representative). Short Term U.S. Treasury rates were utilized. The expected term of the options and warrants was calculated using the alternative simplified method newly codified as ASC 718 "Accounting for Stock Based Compensation", which defined the expected life as the average of the contractual term of the options and warrants and the weighted average vesting period for all trenches.

B.  COMMON STOCK WARRANTS

Outstanding-

In August 2011, the Company issued 926,251 warrants at a $.27 exercise price (valued at $214,028) with a 3 years term, pursuant to the sale of Common stock to unaffiliated third parties. The Company can force conversion of these warrants if its common stock trades at a price greater than $.54 per share for 10 consecutive trading days, and the average trading volume is greater than 200,000 shares per day. The warrant holders may exercise the warrants without paying the cash price, and instead having the Company withhold shares that would otherwise be delivered pursuant to the warrant, based upon the market value of those shares, and equal to the total conversion price of the remaining converted warrants. This “cashless” option is only available after six months from the date of warrant issuance, and only if the Company has not registered for resale under the Securities Act of 1933, the underlying shares of common stock. The warrants are also subject to certain anti-dilution protections, whereby if the Company issues common stock at a price less than $.20 a share (in a non “exempted” issuance), then the exercise price of the warrants shall reset to that lower value. “Exempted” issuances include shares issued subject to Board-approved option plans, any convertible securities outstanding as of the date of the warrant issuance, and up to 5 million shares of common stock issued to service providers of the Company.

In the third quarter of 2011, the Company issued 1,335,000 warrants, with a three year term, at a $.27-$.32 per share exercise price (valued at $293,184) pursuant to the sale of additional common shares. Also, the Company issued 750,000 warrants with a 1 year term, at a $.30 per share exercise price (valued at $101,591) for services. The value of these warrants is being amortized over the service period.

In the fourth quarter of 2011, the Company issued 600,000 warrants, with a three year term, at a $.27 per share exercise price (valued at $94,502) pursuant to the sale of additional common shares.

In August 2010, the Company issued 770,500 warrants at a $.15 exercise price (valued at $84,589), with a 2 year term, pursuant to the sale of Series A Preferred stock to an unaffiliated third party.
 
 
F-15

 
 
A summary of outstanding vested warrant activity for the year ended December 31, 2011 follows:

   
Number
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average
Remaining
Contractual Life
(Years)
 
Common Stock Warrants
                 
Balance, December 31, 2010
    770,500     $ .150       1.67  
Warrants issued
    3,611,251       .29       2.23  
Warrants exercised
    -       -       -  
Warrants cancelled
    -       -       -  
                         
Balance, December 31, 2011
    4,381,751     $ .265       1.99  
 
NOTE 11 - INCOME TAXES

A reconciliation of the differences between the effective income tax rates and the statutory federal tax rates for the years ended December 31, 2011 and 2010 are as follows:

   
Year ended
Dec 31, 2011
   
Amount
   
Year ended
Dec. 31, 2010
   
Amount
 
Tax benefit at U.S. statutory rate
    34 %   $ 1,232,008       34 %   $ 744,519  
State taxes, net of federal benefit
    4       144,942       4       87,590  
Change in valuation allowance
    (38 )     (1,376,950 )     (38 )     (832,109 )
      - %   $ -       - %   $ -  
 
The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and liabilities for years ended December 31, 2011 and 2010 consisted of the following:

Deferred Tax Assets  
Dec. 31, 2011
   
Dec. 31, 2010
 
Net Operating Loss Carry-forward
  $ 5,420,492     $ 2,860,156  
Deferred Tax Liabilities – Accrued Officers Salaries
    ( 231,135 )     (126,635 )
Net Deferred Tax Assets
    5,189,357       2,733,521  
Valuation Allowance
    (5,189,357 )     (2,733,521 )
Total Net Deferred Tax Assets
  $ -     $ -  
 
As of December 31, 2011, the Company had a net operating loss carry forward for income tax reporting purposes of approximately $10.7 million that may be offset against future taxable income through 2026. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax asset has been reported in the financial statements, because the Company believes there is a 50% or greater chance the carry forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount.

NOTE 12 - LEASE OBLIGATIONS

A.  CAPITALIZED LEASE OBLIGATIONS

In 2009, the Company acquired $27,401 of property and equipment via capitalized lease obligations at an average interest rate of 18.4%. Lease principle payments made in the year ended December 31, 2011 was $5,964. The balance of leases payable at December 31, 2011 was $3,053. Future lease payments are:

2012
  $ 898  
2013
    1,127  
2014
    1,028  
         
    $ 3,053  
 
 
F-16

 
 
NOTE 13 - COMMITMENTS AND CONTINGENCIES

The Company has employment agreements with Harry Schoell, CEO, at $150,000 per year, and Frankie Fruge, COO, at $120,000 per year (the “Executives”), that provide for a term of three (3) years from their Effective Date (July 2, 2007), with automatically renewing successive one year periods starting on the end of the second anniversary of the Effective Date. If either Executive is terminated “without cause” or pursuant to a “change in control” of the Company, as both defined in the respective agreements, the Executive shall be entitled to (i) any unpaid Base Salary accrued through the effective date of termination, (ii) the Executive’s Base Salary at the rate prevailing at such termination through 12 months from the date of termination or the end of his Term then in effect, whichever is longer, and (iii) any Performance Bonus that would otherwise be payable to the Executive were he not terminated, during the 12 months following his or her termination.
 
In July 2011, the Company signed a one-year lease for an additional 2,000 square feet at rate of $8.25/ s.f, terminating in August 2012. The lease also has two 1-year extensions.  The balance of the lease is $8,159.

NOTE 14 - CONSOLIDATED SUBSIDIARY

Commencing in the second quarter of 2010, the Company established a subsidiary (Cyclone-WHE LLC) to license and market waste heat recovery systems for all engine models. A 5% equity participation was sold to a minority investor for $30,000, via the conversion of a Cyclone note payable. Another 5% was purchased directly from the Subsidiary by a minority investor for services valued at $30,000 consisting of assistance in marketing, management and financing for projects to be carried out by the Subsidiary. These services were amortized over a 12 month period. This investor also received and exercised a 2.5% equity purchase warrant in the Subsidiary for $50,000.

Effective July 1, 2010, a 5% equity contribution was provided to the new Managing Director of the Subsidiary in consideration of $30,000 of future professional services (which are being amortized over a 12 month period). Additionally, options were given for the acquisition of an additional 5% equity in the subsidiary at a total price of $100,000, vesting half in 12 months and half in 24 months, exercisable for 5 years. No value was attributed to these options, since the subsidiary had no significant operations or assets.

The total losses of the subsidiary for the year ended December 31, 2011 was $27,500. Losses of the subsidiary are currently fully borne by the parent Company, and no allocations were made to the non controlling interest in the consolidated subsidiary.  There is no guarantee of future profits or positive cash flow of the subsidiary for loss recovery and the related imputed receivable would be impaired.  As of December 31, 2011, the cumulative unallocated losses to the non-controlling interests of the subsidiary of $9,938 are to be recovered, by the parent from future subsidiary profits, when they materialize.

NOTE 15 - PENALTY FOR DELAYED DELIVERY OF PRODUCT

In 2009, the Company signed a contract for the delivery of two Mark V prototype engines that had a performance penalty of $25,000 per month for late delivery, paid with restricted Company common stock (pursuant to Rule 144) based on the closing price for the Company’s stock on the OTC Markets on the last day of the applicable month. Other terms of the contract reflected development fees paid by the customer, and royalties to be paid to the Company based on units subsequently manufactured and sold by the customer.  The original delivery date was revised to January 1, 2011. Effective January 1, 2012 the Company’s agreed that two WHE engines would be substituted for the deliverable in satisfaction of the contract, but that Cyclone is still obligated to deliver two Mark V engines at a later time. For the year ended December 31, 2011, the Company charged $350,000 to cost of goods sold for this penalty. This is reflective of 1,309,306 shares of restricted common stock issued in the first year, valued at $300,000, and $50,000 of accrued expenses for subsequent delayed engine delivery.

NOTE 16 - DERIVATIVE LIABILITIES

The Company has issued certain freestanding and embedded financial instruments that are classified as derivative liabilities in accordance with ASC Topic 815 Derivatives and Hedging.
 
 
F-17

 
 
Series A Convertible Preferred Stock

The Company’s Series A Convertible Preferred Stock entitled the holders of the preferred stock to convert the preferred stock into a fixed percentage of the total outstanding common stock on a fully diluted basis, calculated on the date of conversion.  The resulting derivative liability is presented at its fair value on the accompanying balance sheets with changes in fair value reported in the statement of operations.   In May 2011, the holders of all of the outstanding shares of Series A Preferred Stock converted the shares into 95,100,000 shares of the Company’s common stock.  As a result of the conversion, the estimated fair value of the embedded conversion option of at the time of conversion of $30,394,710 was reclassified into equity. There is no derivative liability related to this issuance as of December 31, 2011. The fair value of the conversion option options had been estimated using a binomial lattice model using the following assumptions:

Risk free rate
1.27% -2.69%
Expected volatility
150% - 400%
Expected term in years
5 Years
Expected dividend yield
0%
 
Phoenix Common Stock Warrant

As part of the Company’s license agreement with Phoenix Power Group (“Phoenix”), in 2009 the Company agreed to issue to Phoenix a common stock purchase warrant at a price of $.19 per share, equal to two (2%) percent of the total issued, outstanding, convertible debt and dilutive common stock of the Company at the time of exercise. The number of shares into which the warrant was convertible was contingent upon the number of shares outstanding at the date the warrant was issued. As of December 31, 2011, 2% of the outstanding, convertible and dilutive common stock of the Company was approximately 4.68 million shares. The warrant was to vest upon the delivery of the first two prototype Cyclone Mark V Engines to Phoenix and payment by Phoenix of the full $400,000 license fee, and terminate 24 months thereafter and are non-transferable. As of December 31, 2011, the warrant was valued at approximately $494,626 (by the Black Scholes valuation method) and is to be amortized proportionally over the life of the contract, as an expense of the contact in conjunction with revenue and royalty recognition from this contract.  Because the number of shares issuable upon exercise of the warrant was unknown until the time of exercise, and there is no limit to the number of shares that are issuable upon exercise, the common stock warrant was required to be accounted for as a derivative liability. The resulting derivative liability of $494,626 from the warrant is presented at its fair value on the accompanying balance sheet with changes in fair value reported in the statement of operations.  In March 2012, the Company entered into an agreement with Phoenix to convert and retire the warrant for 2,000,000 shares of common stock. Phoenix did not pay any additional consideration for the shares.  

The fair value of the warrants, at December 31, 2011, has been estimated using the Black Scholes model using the following assumptions:
 
Risk free rate
.39%
Expected volatility
108%
Expected term in years
2 years
Expected dividend yield
0%
 
A summary of the fair value of the Company’s derivative liabilities are as follows:
 
   
Fair Value as of
Dec. 31 2010
   
Period End Change in  Fair Value
   
Conversion of
Series A
Pref. Stock
   
Fair Value as of
Dec. 31, 2011
 
Series A Preferred Stock
  $ 10,623,624     $ 19,771,086     $ (30,394,710 )   $ -  
Phoenix Warrant
  $ 459,537       35,089       -       494,626  
Total
  $ 11,083,161     $ 19,771,086     $ (30,394,710 )   $ 494,626  
 
NOTE 17 - RECEIVABLES, DEFERRED REVENUE AND BACKLOG
 
As of December 31, 2011, the Company has accounts receivable of $297,451, which relates to uncollected work in progress billings, and are comprised of $62,618 due from Raytheon and $234,833 due form Advent under the Company’s U.S. Army/TACOM contract.  These amounts are offset against deferred revenue until contract deliverables and related revenue recognition have been satisfied.
 
As of December 31, 2011, total backlog for prototype engines to be delivered in the following six to nine months was $1.5 million, of which $100,000 has been paid and $297,451 has been invoiced, as noted above.  This amount of backlog orders is inclusive of contracts with Raytheon, the U.S. Army (through Advent) and Combilift, which the Company expects to be paid over the following six to nine months of the respective contracts’ development periods.  This total figure does not, however, account for the acquisition of Advent, which closed in the first quarter of 2012, and pursuant to which, the Company assume the full $1.4 million contract with the U.S. Army, which would increase current backlog to approximately $2.2 million.
 
 
F-18

 
 
NOTE 18 - RECEIVABLES FACTORING
 
As of December 31, 2011, the Company has entered into a factoring (purchase and sale agreement) to factor 85% the face value of receivables presented  at  interest rates on the outstanding balances of 1.85% for the first 30 days, and 1.10 % each 15 days thereafter. The factor repayment liability at December 31, 2011 was $43,169 and the interest expense for the year ended December 31, 2011 was $1,415. The agreement is personally guaranteed by one of the Company’s officers.

NOTE 19 - SUBSEQUENT ACQUISITION OF ADVENT POWER SYSTEMS INC. BUSINESS

On February 16, 2012, the Company acquired select net assets, business and contracts of Advent Power Systems Inc. for 1.5 million shares of common stock, valued at approximately $315,000. The value of the Army contract (to develop an auxiliary power unit for multiple lines of combat vehicles) being transferred to Cyclone is $1.4 million. The common stock consideration is being held in escrow pending the official novation of the Army contract, and is further restricted for resale by a contractual two-year leak-out provision. Of the $315,000 purchase price paid in common stock, virtually all was allocated to the Army contract asset and retirement of Advent’s exclusive license for sale of Cyclone engines to military customers. In completing this acquisition, the Company expects to receive an additional $450,000 in revenue and higher profits (in addition to the $700,000 originally payable to the Company as a sub-contractor) under the Army contract. The Company will also assume the position as prime contractor, which it believes will assist the Company in acquiring new defense contracts in the future.
 
On March 30, 2012, the Company completed an agreement with Phoenix Power Group to convert the warrant held by Phoenix into 2 million shares of common stock of the Company on a cashless basis (meaning no additional consideration was paid by Phoenix at the time). The warrant was subsequently retired.   
 
 
F-19

Cyclone Power Technologies, Inc.
Consolidated Balance Sheets
 
   
June 30,
2012
   
December 31,
2011
 
   
(Unaudited)
   
(Audited)
 
ASSETS
           
             
CURRENT ASSETS
           
Cash
  $ 12,715     $ 66,486  
Accounts receivable
    31,146       -  
Inventory
    1,021,405       475,600  
Other current assets
    33,828       4,846  
Total current assets
    1,099,094       546,932  
                 
PROPERTY AND EQUIPMENT
               
Furniture, fixtures, and equipment
    241,066       184,784  
Less: Accumulated depreciation
    (87,068 )     (76,541 )
Net property and equipment
    153,998       108,243  
                 
OTHER ASSETS
               
Patents, trademarks and copyrights
    562,393       557,847  
Less: Accumulated amortization
    (137,801 )     (117,846 )
Net patents, trademarks and copyrights
    424,592       440,001  
Other assets
    2,422       2,422  
Total other assets
    427,014       442,423  
                 
Total Assets
  $ 1,680,106     $ 1,097,598  
                 
LIABILITIES AND STOCKHOLDERS' DEFICIT
               
                 
CURRENT LIABILITIES
               
Accounts payable and accrued expenses
  $ 498,846     $ 263,131  
Factored receivables
    -       43,169  
Accounts payable and accrued expenses-related parties
    1,428,840       1,305,772  
Notes and other loans payable
    515,000       30,000  
Notes and other loans payable-related parties
    736,427       678,271  
Capitalized lease obligations-current portion
    645       898  
Deferred revenue and license deposits
    614,564       860,811  
Total current liabilities
    3,794,322       3,182,052  
                 
NON CURRENT LIABILITIES
               
Capitalized lease obligations-net of current portion
    1,985       2,155  
Derivative Liabilities-Warrant
    -       494,626  
Total non-current liabilities
    1,985       496,781  
                 
Total liabilities
    3,796,307       3,678,833  
                 
STOCKHOLDERS' DEFICIT
               
                 
Series B preferred stock, $.0001 par value, 1,000 shares authorized, 1,000 share isssued and outstanding at June 30, 2012 and December 31, 2011, respectively.
    -       -  
                 
Common stock, $.0001 par value, 300,000,000 shares authorized, 234,451,771 and 223,635,129 shares issued and outstanding at June 30, 2012 and December 31, 2011, respectively.
    23,445       22,364  
Additional paid-in capital
    45,252,282       43,001,168  
Prepaid expenses with common stock
    (112,317 )     -  
Stock subscription receivable
    (26,583 )     (12,000 )
Accumulated deficit
    (47,383,090 )     (45,722,829 )
Total stockholders' deficit-Cyclone Power Technologies Inc.
    (2,246,263 )     (2,711,297 )
Non controlling interest in consolidated subsidiary-Cyclone WHE LLC
    130,062       130,062  
                 
Total Stockholders Deficit
    (2,116,201 )     (2,581,235 )
                 
Total Liabilities and Stockholders' Deficit
  $ 1,680,106     $ 1,097,598  
The accompanying notes are an integral part of these consolidated financial statements
 
 
F-20

 
 
Cyclone Power Technologies, Inc.
Consolidated Statements of Operations
 (unaudited)

   
Six Months Ended June 30,
   
Three Months Ended June 30,
 
   
2012
   
2011
   
2012
   
2011
 
                         
REVENUES
  $ 380,445     $ -     $ 380,445     $ -  
                                 
COST OF GOODS SOLD
    221,908       250,867       171,908       75,000  
                                 
Gross margin (loss)
    158,537       (250,867 )     208,537       (75,000 )
                                 
OPERATING EXPENSES
                               
Advertising and promotion
    38,802       32,294       18,021       21,219  
General and administrative
    1,306,524       1,188,744       759,606       755,430  
Research and development
    498,823       497,732       242,999       269,062  
                                 
Total operating expenses
    1,844,149       1,718,770       1,020,626       1,045,711  
                                 
Operating loss
    (1,685,612 )     (1,969,637 )     (812,089 )     (1,120,711 )
                                 
OTHER INCOME (EXPENSE)
                               
Other (expense)
    (25,600 )     (26,964 )     (25,600 )     (26,964 )
Derivative income (expense) -Warrants
    114,626       (650,758 )     -       151,264  
Derivative income (expense) -Series A Preferred Stock
    -       (19,771,086 )     -       (1,680,240 )
Interest (expense)
    (63,675 )     (20,901 )     (45,980 )     (10,642 )
                                 
Total other income (expense)
    25,351       (20,469,709 )     (71,580 )     (1,566,582 )
                                 
Loss before income taxes
    (1,660,261 )     (22,439,346 )     (883,669 )     (2,687,293 )
Income taxes
    -       -       -       -  
                                 
Net loss
  $ (1,660,261 )   $ (22,439,346 )   $ (883,669 )   $ (2,687,293 )
                                 
Net loss per common share, basic
  $ (0.01 )   $ (0.18 )   $ (0.00 )   $ (0.02 )
                                 
Weighted average number of common shares outstanding
    226,841,453       125,964,667       230,953,100       147,077,072  

The accompanying notes are an integral part of these consolidated financial statements
 
 
F-21

 
 
Cyclone Power Technologies, Inc.
Consolidated Statements of Stockholders Deficit
For the Six Months Ended June 30, 2012 (unaudited)
and Year Ended December 31, 2011

 

 

 

 

Additional

Paid In

Capital

Treasury

Stock

Prepaid

Expenses

From Equity

Contribution

Prepaid

Expenses

via Common

Stock

Stock

Subscription

Receivable

Accumulated

(Deficit)

Total

Stockholders'

(Deficit)

Cyclone

Power

Tech. Inc.

Non Controlling

Interest

In Consol.

Subsidiary

Total

Stockholders'

(Deficit)

Preferred Stock A

Preferred Stock B

Common Stock

Shares

Value

Shares

Value

Shares

Value

Balance, December 31, 2010

705,453

$    71

1,000

$          -

114,020,135

$11,402

$9,004,547

$          -

$(27,500)

$          -

$(18,000)

$(22,022,915)

$(13,052,395)

$134,875

$(12,917,520)

Issuance of restricted shares and warrants  for outside services

-

-

-

-

3,754,036

376

1,029,043

-

-

-

-

-

1,029,419

-

1,029,419

Issuance of restricted shares and options for employee services

-

-

-

-

687,024

69

562,997

-

-

-

-

-

563,066

-

563,066

Sale of common stock

-

-

-

-

8,511,764

851

1,096,439

-

-

-

-

-

1,097,290

-

1,097,290

Warrants issued pursuant to common stock sale

-

-

-

-

-

-

390,488

-

-

-

-

-

390,488

-

390,488

Sale of preferred stock

44,547

4

-

-

-

-

192,731

-

-

-

-

-

192,735

-

192,735

Issuance of restricted shares for contract penalty re-delayed shipment

-

-

-

-

1,309,306

131

299,869

-

-

-

-

-

300,000

-

300,000

Purchase of treasury stock

-

-

-

-

-

-

-

40,000

-

-

-

-

40,000

-

40,000

Sale of treasury stock

-

-

-

-

-

-

-

(40,000)

-

-

-

-

(40,000)

-

(40,000)

Amortization of prepaid services for subsidiary equity

-

-

-

-

-

-

-

-

27,500

-

-

-

27,500

-

27,500

Allocation of loss of subsidiary to non controlling interest

-

-

-

-

-

-

-

-

-

-

-

4,813

4,813

(4,813)

-

Conversion of preferred stock to common stock

(750,000)

(75)

-

-

95,100,000

9,510

(9,435)

-

-

-

-

-

-

-

-

Application of derivative liability from conversion of preferred stock

-

-

-

-

-

-

30,394,710

-

-

-

-

-

30,394,710

-

30,394,710

Conversion of debt and liability to common stock

-

-

-

-

213,975

21

39,783

-

-

-

-

-

39,804

-

39,804

Issuance of common stock per settlement agreement arising from reverse merger

-

-

-

-

25,000

3

(3)

-

-

-

-

-

-

-

-

Collection of peferred stock subscription receivable

-

-

-

-

-

-

-

-

-

-

6,000

-

6,000

-

6,000

Conversion of stock options-cashless exercise

-

-

-

-

13,889

1

(1)

-

-

-

-

-

-

-

-

Net loss year ended December 31, 2011

-

-

-

-

-

-

-

-

-

-

-

(23,704,727)

(23,704,727)

-

(23,704,727)

Balance, December 31, 2011

-

-

1,000

-

223,635,129

22,364

43,001,168

-

-

 

(12,000)

(45,722,829)

(2,711,297)

130,062

(2,581,235)

Issuance of restricted shares and warrants for outside services

-

-

-

-

2,657,603

266

513,400

-

-

(30,000)

-

-

483,666

-

483,666

Issuance of restricted shares and options  for employee services

-

-

-

-

30,000

3

264,251

-

-

-

-

-

264,254

-

264,254

Sale of common stock

-

-

-

-

3,181,128

318

328,896

-

-

-

(14,583)

-

314,631

-

314,631

Warrants issued pursuant to common stock sale

-

-

-

-

-

-

173,369

-

-

-

-

-

173,369

-

173,369

Issuance of restricted shares for contract penalty re-delayed shipment

-

-

-

-

545,498

55

99,945

-

-

-

-

-

100,000

-

100,000

Debt commission fee paid with common stock

-

-

-

-

136,875

14

23,611

-

-

(18,415)

-

-

5,210

-

5,210

Prepayment of debt interest with common stock

-

-

-

-

465,538

46

84,921

-

-

(63,902)

-

-

21,065

-

21,065

Conversion of common stock warrants-cashless exercise

-

-

-

-

2,000,000

200

379,800

-

-

-

-

-

380,000

-

380,000

Conversion of common stock options-cashless exercise

-

-

-

-

15,000

1

(1)

-

-

-

-

-

-

-

-

Purchase of net business assets of Advent Power

-

-

-

-

1,500,000

150

329,850

-

-

-

-

-

330,000

-

330,000

Common stock issued pursuant to Advent agreement

-

-

-

-

125,000

12

27,488

-

-

-

-

-

27,500

-

27,500

Common stock issued pursuant to debt refinancing

-

-

-

-

160,000

16

25,584

-

-

-

-

-

25,600

-

25,600

Net loss six months ended June 30, 2012

-

-

-

-

-

-

-

-

-

-

-

(1,660,261)

(1,660,261)

-

(1,660,261)

Balance, June 30, 2012

-

$        -

1,000

$          -

234,451,771

$23,445

$45,252,282

$          -

$          -

$(112,317)

$(26,583)

$(47,383,090)

$(2,246,263)

$130,062

$(2,116,201)


The accompanying notes are an integral part of these consolidated financial statements

 
F-22

 

Cyclone Power Technologies, Inc.
Consolidated Statements of Cash Flows
 (unaudited)
 
   
Six Months Ended June 30,
 
   
2012
   
2011
 
             
CASH FLOWS FROM OPERATING ACTIVITIES:
           
Net loss
  $ (1,660,261 )   $ (22,439,346 )
Adjustments to reconcile net loss to net cash used by operating activities:
               
Depreciation and amortization
    30,482       25,725  
Issuance of restricted common stock, options and warrants for services
    747,920       733,674  
Issuance of restricted common stock issued for debt refinancing
    25,600       -  
Issuance of restricted common stock for contract penalty
    50,000       125,867  
(Income) loss from derivative liability-Warrants
    (114,626 )     650,758  
Loss from derivative liability-Series A Preferred Stock
    -       19,771,086  
Provision for loss on debt and liability conversion
    -       26,961  
Amortization of prepaid expenses purchased with equity
    -       27,500  
Amortization of prepaid expenses via common stock
    26,275       -  
Changes in operating assets and liabilities:
               
Increase in accounts receivable
    (31,146 )     -  
Increase in inventory
    (109,127 )     (45,681 )
Increase in other assets
    (28,982 )     (5,407 )
(Decrease) increase in deferred revenue and deposits
    (246,247 )     46,700  
Increase in accounts payable and accrued expenses
    206,537       166,465  
Decrease in factored receivables
    (43,169 )     -  
Increase in accounts payable and accrued expenses-related parties
    123,068       143,346  
Net cash used by operating activities
    (1,023,676 )     (772,352 )
                 
CASH FLOWS FROM INVESTING ACTIVITIES:
               
Expenditures incurred for patents, trademarks and copyrights
    (4,546 )     (82,222 )
Expenditures for fixed assets
    (56,282 )     (7,941 )
Net cash used by investing activities
    (60,828 )     (90,163 )
                 
CASH FLOWS FROM FINANCING ACTIVITIES:
               
Sale of Series A Preferred treasury stock
    -       40,000  
Payment of capitalized leases
    (423 )     (5,862 )
Proceeds from debt
    485,000       -  
Proceeds from sale of common stock
    488,000       940,296  
Proceeds from sale of preferred stock
    -       192,735  
Increase in related party notes and loans payable
    58,156       2,753  
Net cash provided by financing activities
    1,030,733       1,169,922  
                 
Net (decrease) increase in cash
    (53,771 )     307,407  
Cash, beginning of period
    66,486       6,557  
                 
Cash, end of period
  $ 12,715     $ 313,964  
                 
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
               
                 
Payment of interest in cash
  $ 5,398     $ 654  
NON CASH INVESTING AND FINANCING ACTIVITIES:
               
Purchase of 8,000 shares of Series A Preferred treasury stock via note payable
  $ -     $ 40,000  
Issuance of 602,413 shares of Common stock for prepaid interest and debt commission
  $ 108,592     $ -  
Issuance of 2,000,000 shares of Common stock for cashless warrant exercise
  $ 380,000     $ -  
Issuance of 160,000 shares of Common stock pursuant to debt refinancing
  $ 25,600          
Issuance of 1,500,000 shares of Common stock pursuant to purchase of Advent Power Systems Inc.
  $ 330,000     $ -  
Issuance of 125,000 shares of Common stock for liability acquired from Advent Power Systems Inc.
  $ 27,500     $ -  

The accompanying notes are an integral part of these consolidated financial statements
 
 
F-23

 
 
CYCLONE POWER TECHNOLOGIES, INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)

NOTE 1 – ORGANIZATIONAL AND SIGNIFICANT ACCOUNTING POLICIES
 
A.    ORGANIZATION AND OPERATIONS

Cyclone Power Technologies, Inc. (the “Company”) is the successor entity to the business of Cyclone Technologies LLLP (the “LLLP”), a limited liability limited partnership formed in Florida in June 2004.  The LLLP was the original developer and intellectual property holder of the Cyclone engine technology.
 
On July 2, 2007, the LLLP merged into Cyclone Power Technologies, Inc., a publicly-traded Florida corporation that had recently re-domiciled from California and changed its name from Coastal Technologies, Inc. (the “Pink Sheet Company”).  Prior to the merger, the Pink Sheet Company was engaged in the business of medical software development. At such time, the Pink Sheet Company had outstanding 22,249,841 shares of common stock.  Pursuant to the merger agreement, the Company issued 500,000 shares of Series A Convertible Preferred Stock ($.0001 par value), 1,000 shares of Series B Preferred Stock ($.0001 par value) and 33,000,000 shares of common stock ($.0001 par value) for all the equity interests of the LLLP. Pursuant to the merger and the share exchange, the LLLP was dissolved. The stock issued represented 60 percent of the common stock and all of the Series A Preferred and Series B Preferred stock of the company at the time of merger. This reverse merger was accounted for as a recapitalization of Cyclone, with all assets and liabilities recorded at historical cost.  Concurrent with the merger, the Company sold its medical software development business for $100,000 in cash. Prior to the merger, the Pink Sheet Company had operations, assets and liabilities, and was not considered a “Shell Company” under SEC guidelines.
 
In the third quarter of 2010, the Company established a subsidiary, Cyclone-WHE LLC (the “WHE Subsidiary”) to market the waste heat recovery systems for all Cyclone engine models. As June 30, 2012, the Company had an 82.5% controlling interest in the WHE Subsidiary. In March 2012, the company established Cyclone-TeamSteam USA, LLC (“TeamSteam”) as a wholly owned subsidiary. The purpose of TeamSteam is to build, test and run a vehicle utilizing the Company’s engine.
 
The Company is primarily a research and development engineering company whose main purpose is to develop, commercialize, market and license its Cyclone engine technology.
 
B.    PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION
 
The unaudited consolidated financial statements include the accounts of the Company, its 82.5% owned WHE Subsidiary and its 100% owned subsidiary TeamSteam.  All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles applicable to interim financial information and the requirements of Form 10-Q and Article 10 of Regulation S-X of the SEC. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included.
 
The Company prepares its unaudited consolidated financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). The principles require the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions, including, but not limited to, those that relate to the realizable value of accounts receivable, inventories, identifiable intangible assets and other long-lived assets, income taxes and contingencies. Actual results could differ from these estimates.
 
 
F-24

 
 
C.    SUBSEQUENT EVENTS
 
The Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 855, “Subsequent Events”.  ASC 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. Management evaluated events occurring between the Balance Sheet date of June 30, 2012, and when the financial statements were available to be issued. Subsequent events that require disclosure are provided in Note 20.
 
D.    CASH
 
Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.
 
E.    ACCOUNTS RECEIVABLE
 
Accounts receivable consist of amounts due pursuant to engine delivery and research and development prototype charges. At June 30, 2012, for financial statement presentation purposes, uncollected progress billings of $502,045 due to the Company from the U.S. Army development contract were off-set against deferred revenue. At June 30, 2012 and December 31, 2011, no allowance for doubtful accounts was deemed necessary.
 
 
F.    COMPUTATION OF LOSS PER SHARE
 
Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.  Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of June 30, 2012, total anti-dilutive shares amounted to approximately 15.1 million shares.
 
G.    INCOME TAXES
 
Income taxes are accounted for under the asset and liability method as stipulated by ASC 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.
 
F-25

 
 
The Company follows certain provisions under ASC Topic 740, “Income Taxes”, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company’s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.
 
In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of June 30, 2012, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company’s tax returns are subject to examination by the federal and state tax authorities for the years ended 2008 through 2011.
 
H.    REVENUE RECOGNITION
 
The Company’s revenue recognition policies are in compliance with ASC 605, “Revenue Recognition – Multiple Element Arrangements”, and Staff Accounting Bulletin (“SAB”) 104, Revenue Recognition. Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.  The Company does not allow its customers to return prototype products. Current contracts do not require the Company to provide any warranty assistance after the “deliverable” has been accepted.
 
It is the Company’s intention when it has royalty revenue from its contracts to record royalty revenue periodically when earned, as reported in sales statements from customers. The Company does not have any royalty revenue to date.
 
I.    WARRANTY PROVISIONS

Current contracts do not require warranty assistance subsequent to acceptance of the “deliverable R&D prototype” by the customer. For products that the Company will resell in the future, warranty costs are anticipated to be fully borne by the manufacturing vendor.

J.    INVENTORY
 
Inventory is recorded at the lower of standard cost or market. Standard costs for material, labor and allocated overhead, are reflective of the estimated costs to manufacture a completed engine after related developmental research and development expenses have been provided for.
 
 
F-26

 
 
K.    FAIR VALUE OF FINANCIAL INSTRUMENTS
 
ASC 820, “Fair Value Measurements and Disclosures” requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.  Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s own assumptions based on the best information available in the circumstances. The fair value hierarchy prioritizes the inputs used to measure fair value into three broad levels. The three levels of the fair value hierarchy are defined as follows:
 
Level 1 Inputs are quoted prices in active markets for identical assets or liabilities as of the reporting date.
 
Level 2 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, as of the reporting date.

Level 3 Unobservable inputs for the asset or liability that reflect management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability as of the reporting date.
 
The summary of fair values and changing values of financial instruments as of January 1, 2012 (beginning of period) and June 30, 2012 (end of period) is as follows:
 
Instrument
 
Beginning of Period
   
Change
 
End of Period
 
Level
 
Valuation Methodology
Derivative liabilities
  $494,626     ($494,626)  
$_____-___
  3  
Black Scholes
 
Please refer to Note 16 for disclosure and assumptions used to calculate the fair value of the derivative liabilities.
 
L.    RESEARCH AND DEVELOPMENT

Research and development activities for product development are expensed as incurred.  Costs for the six months ended June 30, 2012 and 2011 were $498,823 and $497,732, respectively.

M.    STOCK BASED COMPENSATION,
 
The Company applies the fair value method of ASC 718, “Stock Based Compensation”, in accounting for its stock based compensation. This standard states that compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market price for the Company’s common stock as of the date of issuance.
 
N.    COMMON STOCK OPTIONS AND PURCHASE WARRANTS
 
The Company accounts for common stock options and purchase warrants at fair value in accordance with ASC 815-40, “Derivatives and Hedging”. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants consistent with ASC 718, “Stock Based Compensation”. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.
 
The Company accounts for transactions in which services are received from non-employees in exchange for equity instruments based on the fair value of the equity instruments exchanged, in accordance with ASC 505-50, “Equity Based payments to Non-employees”.
 
 
F-27

 
 
O.    PROPERTY AND EQUIPMENT
 
Property and equipment are recorded at cost.  Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets as follows:
 
  Display equipment for trade shows    3 years
  Leasehold improvements and furniture and fixtures    10-15 years
  Shop equipment    7 years
  Computers   3 years
 
Expenditures for maintenance and repairs are charged to operations as incurred.
 
P.    IMPAIRMENT OF LONG LIVED ASSETS
 
The Company continually evaluates the carrying value of intangible assets and other long lived assets to determine whether there are any impairment losses.  If indicators of impairment are present and future cash flows are not expected to be sufficient to recover the assets’ carrying amount, an impairment loss would be charged to expense in the period identified. To date, the Company has not recognized any impairment charges.
 
Q.    RECLASSIFICATIONS
 
Certain balances that have been presented previously have been reclassified to conform to the financial statement presentation adopted for this year.
 
R.    RECENT ACCOUNTING PRONOUNCEMENTS

In July 2012, the FASB issued an Accounting Standard Update (“ASU”) 2012-02 “Intangibles-Goodwill and Other” which allows for the initial use of qualitative factors, prior to any required quantitative test in determining impairment. This standard is effective as of September 15, 2012 and will not materially impact our financial statement disclosures.
 
In December 2011, the FASB issued ASU 2011-11 that requires disclosures about offsetting and related arrangements for recognized financial instruments and derivative instruments. The standard is effective for use as of January 1, 2013 and will not materially impact our financial statement disclosures.
 
In September 2011, the FASB issued ASU 2011-08 that provides the option to assess qualitative factors in determining whether a goodwill impairment test is necessary. The standard is effective January 1, 2012, and will not materially impact our financial condition, results of operations, or financial statement disclosures.
 
S.    CONCENTRATION OF RISK
 
The Company does not have any off-balance-sheet concentrations of credit risk.  The Company expects cash and accounts receivable to be the two assets most likely to subject the Company to concentrations of credit risk. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company plans to minimize its accounts receivable credit risk by transacting contractual arrangements with customers that have been subjected to stringent credit evaluations and structuring the contracts in a manner that lessens inherent credit risks.
 
 
F-28

 
 
As of June 30, 2012, the Company maintained its cash in two quality financial institutions.  The Company has not experienced any losses in its bank accounts through June 30, 2012.   
 
The Company purchases raw material and components from multiple sources, none of which may be considered a principal or material supplier.  If necessary, the Company could replace these suppliers with minimal effect on its business operations. 
 
NOTE 2 - GOING CONCERN
 
As shown in the accompanying financial statements, the Company incurred substantial operating losses of approximately $1.66 million, for the six months ended June 30, 2012 and approximately $3.8 million for the year ended December 31, 2011. The cumulative deficit since inception is approximately $47.4 million, which is comprised of $16.6 million attributable to operating losses and other expenses, and includes $30.8 million in non-cash derivative liability accounting.  The Company has a working capital deficit at June 30, 2012 of approximately $2.7 million. There is no guarantee whether the Company will be able to generate enough revenue and/or raise capital to support its operations. This raises substantial doubt about the Company’s ability to continue as a going concern.  The ability of the Company to continue as a going concern is dependent on management’s plans, which includes implementation of its business model to generate revenue from development contracts, licenses and product sales, and continuing to raise funds through debt or equity raises. The Company will also likely continue to rely upon related-party debt financing.

The financial statements do not include any adjustments that might result from the outcome of these uncertainties.  The Company is currently raising working capital to fund its operations via private placements of common stock and debt, advance contract payments (deferred revenue) and advances from and deferred payments to related parties.

NOTE 3 – INVENTORY

Inventory consists of:
 
   
June 30, 2012
   
December 31, 2011
 
Engine material and parts
  $ 777,575     $ 327,946  
Labor
    212,025       128,395  
Applied overhead
    31,805       19,259  
Total Inventory
  $ 1,021,405     $ 475,600  

NOTE 4 – PROPERTY AND EQUIPMENT
 
Property and equipment consists of the following:
                     
   
June 30, 2012
   
December 31, 2011
 
Display equipment for trade shows
  $ 9,648     $ 9,648  
Leasehold improvements and furniture and fixtures
    74,083       74,083  
Equipment and computers
    157,335       101,053  
Total
    241,066       184,784  
Less: Accumulated Depreciation
    (87,068 )     (76,541 )
Net Property and Equipment
  $ 153,998     $ 108,243  
 
 
F-29

 
 
Depreciation expense for the six months ended June 30, 2012 and 2011 was $10,527 and $9,034, respectively.
 
 NOTE 5 – PATENTS AND TRADEMARKS AND COPYRIGHTS
 
The Cyclone Engine is currently protected under the following U.S. Patents and allowed patent applications:
 
Heat Regenerative Engine (US Patent No. 7,080,512 B2)
Heat Regenerative Engine (Continuation) (US Patent No. 7,856,822 B2)
Steam Generator in a Heat Regenerative Engine (US Patent No. 7,407,382)
Engine Reversing and Timing Control Mechanism (US Patent No. 7,784,280 B2)
Centrifugal Condenser (US Patent No. 7,798,204 B2)
Valve Controlled Throttle Mechanism (US Patent No. 7,730,873 B2)
Pre-Heater Coil in a Heat Regenerative Engine (US Patent No 7,856,823 B2)
Spider Bearing (US Patent No. 7,900,454)
Waste Heat Engine (US Patent No. 7,992,386)
Engine Shrouding with Air to Air Exchanger (Ser. No. 11/879,586)

The Company also has received patents for the main Cyclone engine in 20 other countries, and patents pending in two more countries. The Company plans to continue to pursue patent protection in the U.S. and internationally for its intellectual property.
 
The Company has filed trademark applications in the U.S. for Cyclone Power Technologies, Cyclone Power, WHE, WHE Generation, and Generation WHE.
 
Patents, trademarks and copyrights consist of legal fees paid to file and perfect these claims. The net balances as of June 30, 2012 and December 31, 2011 was $424,592 and $440,001, respectively. For the six months ended June 30, 2012 and for the year ended December 31, 2011, the Company capitalized $4,546 and $71,381, respectively.
 
Patents, trademarks and copyrights are amortized over the life of the intellectual property which is 15 years. Amortization for the six months ended June 30, 2012 and 2011 were $19,955 and $16,691, respectively.
 
NOTE 6 – NOTES AND OTHER LOANS PAYABLE
 
A summary of non-related party notes and other loans payable is as follows:
 
   
June 30,
2012
   
December 31
2011
 
             
Notes payable, 18% interest, (12% prepaid with stock and 6% payable in cash at maturity) maturing in February - May 2013, collateralized by the Company’s receivables from the US Army contract
  $ 405,000     $ -  
8-12 % uncollateralized demand notes maturing May 2013
    50,000       -  
6 % uncollateralized demand notes maturing December 2012 - April 2013
    60,000       30,000  
Total current non related party notes (accrued interest is included in accrued liabilities)
  $ 515,000     $ 30,000  
 
 
F-30

 
 
A summary of related party notes and other loans payable is as follows:
 
   
June 30,
2012
   
December 31,
2011
 
6% demand loan from controlling shareholder, uncollateralized (A)
  $ 11,285     $ 11,285  
6% demand loans per Operations Agreement with Schoell Marine Inc., a company owned by Cyclone’s CEO and controlling shareholder, collateralized by lien on Cyclone’s patent for heat regenerative engine (B)
    465,266       427,332  
6% non-collateralized loan from officer and shareholder, payable on demand. The original principal balance was $137,101.
    66,364       66,364  
Accrued Interest
    193,512       173,290  
Total current related party notes, inclusive of accrued interest
  $ 736,427     $ 678,271  
 
(A)  This note (originally $40,000) was issued to finance the purchase of 8,000 shares of the Company’s Series A Preferred Stock. This treasury stock was subsequently sold for $40,000.
 
(B)  This note arose from services and salaries incurred by Schoell Marine on behalf of the Company.  Schoell Marine also owns the building that is leased to the Company. The Schoell Marine note bears an interest rate of 6% and repayments occur as cash flow of the Company permits. The note is secured by a UCC-1 filing on the Company’s patents and patent applications. For the six months ended June 30, 2012, $2,550 of principal was paid on the note balance.
 
NOTE 7 – RELATED PARTY TRANSACTIONS
 
A.   LEASE ON FACILITIES
 
The Company leases a 6,000 square foot warehouse and office facility located at 601 NE 26th Court in Pompano Beach, Florida.  The lease, which is part of the Company’s Operations Agreement with Schoell Marine, provides for the Company to pay rent equal to the monthly mortgage payment on the building plus property taxes, rent, utilities and sales tax due on rent. Occupancy costs for the six months ended June 30, 2012 and 2011 were $31,482 and $31,482, respectively. The Operations Agreement runs year-to-year, however, the lease portion of this agreement is month-to-month, but can only be cancelled on 180 day notice by Schoell Marine.
 
 
F-31

 

B.   DEFERRED COMPENSATION
 
Included in accounts payable and accrued expenses - related parties payables as of June 30, 2012 and December 31, 2011 are $1,428,840 and $1,305,722, respectively, of accrued and deferred officers’ salaries compensation which will be paid if funds are available. These are non-interest bearing and due on demand.
 
NOTE 8 – PREFERRED STOCK
 
On May 12, 2011, the holders of a majority of the shares of Series A Convertible Preferred (the “Series A Preferred”) stock, of which there were 750,000 outstanding at the time, executed a resolution to convert all of the Series A Preferred shares into approximately 95.1 million shares of common stock, and to retire all Series A Preferred shares, effective as of May 15, 2011. The Company did not receive any additional consideration from the conversion. During 2011, the Company recorded non-cash derivative expenses of $19,771,086 and eliminated the related derivative liability with respect to the conversion and the retirement of Series A Preferred.
 
The Series B Preferred Stock is majority voting stock and is held by senior management. Ownership of the Series B Preferred Stock shares assures the holders thereof a 51% voting control over the common stock of the Company. The Series B Preferred Stock shares are convertible on a one-for-one basis with the common stock in the instance the Company is merged or sold.
 
NOTE 9 – STOCK TRANSACTIONS
 
The Company relies on capital raised through private placements of common and preferred stock, and loans primarily from related parties, to assist in the funding of operations. 

During the six months ended June 30, 2012, the Company issued 2,657,603 shares of restricted common stock, valued at $432,870 for outside services and 30,000 shares of restricted, common stock, valued at $6,000 for employee services.  Additionally, the Company amortized  (based on vesting) $258,254 of common stock options for employee services, and $50,796 of common stock warrants, previously issued for outside services.  Unless otherwise described in these footnotes, reference to “restricted” common stock means that the shares are restricted from resale pursuant to Rule 144 of the Securities Act of 1933, as amended.
 
During the six months ended June 30, 2012, the Company sold 3,181,128 shares of restricted common stock for $314,631 inclusive of 2,440,000 common stock warrants valued at $173,369 (valued by the Black Scholes model).
 
During the six months ended June 30, 2012, the Company issued 545,498 shares of restricted common stock valued at $100,000 as satisfaction of a contract penalty agreement; 465,538 shares of common stock valued at $21,065 as partial prepayment of interest on debt; 136,875 shares of common stock valued at $5,210 in satisfaction for debt commission; and 160,000 shares of common stock pursuant to a loss on debt conversion of $25,600.
 
During March 2012, the Company issued 2,000,000 shares of common stock (valued at $380,000) pursuant to the cashless conversion of a common stock warrant. Pursuant to this transaction, the warrant which was potentially convertible into 4.7 million shares (based on 2% of the total issued and outstanding stock of the Company) was retired.  Common stock options were also converted into 15,000 shares of common stock via a cashless exchange.
 
 
F-32

 
 
In February 2012, the Company issued 1,500,000 shares of common stock, valued at $330,000, pursuant to the acquisition of the net business assets of Advent Power Systems Inc.; plus an additional 125,000 shares, valued at $27,500, to a consultant.
 
In 2011, the Company issued 687,024 shares of restricted common stock valued at $196,372 for employee services, of which $185,705 was charged to general and administrative services, and $10,667 was for research and development related services and activities. Additionally, the Company amortized (based on vesting) $366,694 of common stock options, previously issued.
 
In 2011, the Company issued 3,754,036 shares of restricted common stock, valued at $1,004,021 for outside services and amortized $25,398 of previously issued common stock warrants for outside services.
 
In 2011, the Company sold 8,511,764 shares of restricted common stock for $1,487,778 which included 2,861,251 common stock warrants valued at $390,488 (valued by the Black Scholes model), and 44,547 shares of Series A Preferred stock for $192,735.
 
In 2011, the Company issued 1,309,306 shares of restricted common stock, valued at $300,000, as satisfaction of a contract penalty agreement; 213,975 shares of common stock, valued at $39,804, in satisfaction for notes and accrued interest of $12,804; and 25,000 shares of common stock in settlement of a claim pursuant to the reverse merger disclosed in Note 1. 20,000 common stock options were also converted via a cashless exercise into 13,889 shares of common stock.
 
NOTE 10 – STOCK OPTIONS AND WARRANTS
 
A.   COMMON STOCK OPTIONS
 
In recognition of and compensation for services rendered by employees for the six months ended June 30, 2012, the Company issued 2,340,000 common stock options, valued at $201,677 (valued pursuant to the Black Scholes valuation model) that are exercisable into shares of common stock, at an of exercise price of $.15-.18 and a maturity life of 5-10 years These options have a 1-year vesting requirement and the Company estimates that these options will be exercised within 3-5 years of issue. For the six months ended June 30, 2012, the income statement charge for the amortization of stock options was $258,254 and the unamortized balance was $249,557.  The options may also be exercised by the optionee by having the Company withhold shares that would otherwise be delivered pursuant to the option, based upon the market value of those shares, and equal to the total exercise price of the remaining exercised options. The company also extended the exercised terms of 450,000 vested options issued in 2010 from 2 years to 10 years, offset by an increase in the exercise price from $.15 to $.20.
 
For the year ended December 31, 2011, in recognition of and compensation for services rendered by employees, the Company issued common stock options, valued at $446,849, (valued pursuant to the Black Scholes valuation model) that are exercisable into 3,115,000 shares of common stock, with a per share range of exercise prices of $.19-$.30 (average exercise price per share of $.23) and a maturity life of 5-10 years (an average maturity life of 7.9 years). These options have a 1-year vesting requirement and the Company estimates that these options will be exercised within 3 years of issue. For the year ended December 31, 2011, the income statement charge for the amortization of stock options was $366,615, and the unamortized balance was $314,814.
 
The Company’s 2010 Stock Option Plan (the “2010 Plan”), effective July 1, 2010, provided officers, directors and  employees of the Company with the right to receive incentive stock options (“ISOs”), within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended, and options not constituting ISOs. Options to acquire a total of 5 million shares of common stock were authorized under the 2010 Plan, all of which have been issued. The 2010 Plan is administered by a committee consisting of the entire Board of Directors, which has authority to issue any number of options to grantees under an Option Agreement, with a termination date no greater than 10 years from the grant date. The committee also has the authority to allow a form of payment other than cash, such as stock payment by optionee or the withholding of shares otherwise deliverable pursuant to an option.
 
 
F-33

 
 
In April 2012, the Company adopted its 2012 Stock Option Plan (the “2012 Plan”) by a unanimous vote of the Board of Directors. The 2012 Plan has the same terms, conditions and governance as the 2010 Plan. Up to 5 million shares of common stock may be issued under the 2012 Plan.
 
A summary of the common stock options for the period from December 31, 2010 through June 30, 2012 follows:
 
    Number Outstanding     Weighted Avg. Exercise Price     Weighted Avg. Remaining Contractual Life (Years)  
                   
Balance, December 31, 2010
    3,040,000     $ 0.188       4.8  
Options issued
    3,115,000       0.299       7.8  
Options exercised
    (20,000 )     (0.100 )     -  
Options cancelled
    (100,000 )     (0.246 )     -  
Balance, December 31, 2011
    6,035,000     $ 0.208       5.8  
Options issued
    2,340,000       0.165       8.1  
Options exercised
    (30,000 )     (0.120 )     -  
Options cancelled
    (105,000 )     (0.212 )     -  
Balance, June 30, 2012
    8,240,000     $ 0.199       7.5  
 
The vested and exercisable options at period end follows:
 
   
Exercisable/Vested
Options
Outstanding
   
Weighted Average Exercise Price
   
Weighted Average Remaining Contractual Life (Yrs)
 
Common Stock Options
                 
                   
Balance, December 31, 2011     3,020,000     $ 0.189       5.0  
Balance, June 30, 2012     4,135,000       0.164       6.7  
Additional vesting by September 30, 2012     885,000       0.190          
 
The fair value of stock options and purchase warrants granted using the Black-Scholes option pricing model was calculated using the following assumptions:

   
Six Months Ended
June 30, 2012
   
Year Ended
December 31, 2011
 
Risk free interest rate
  .30% - .51%     .39% - 1.20%  
Expected volatility
  66% - 75%     132% - 231%  
Expected term in years
  3 - 5     3 - 5  
Expected dividend yield
    0%         0%    
Average value per options and warrants
  $.05 - $.11     $.13 - $.31  
 
 
F-34

 
 
Expected volatility is based on historical volatility of the Company’s common stock price. Short Term U.S. Treasury rates were utilized. The expected term of the options and warrants was calculated using the alternative simplified method newly codified as ASC 718 “Stock Based Compensation,” which defined the expected life as the average of the contractual term of the options and warrants and the weighted average vesting period for all issuances.
 
B.   COMMON STOCK WARRANTS

Outstanding-

In the first half of 2012, the Company issued 2,440,000 warrants at a $.20 exercise price (valued at $173,369) with a 3 year term, pursuant to the sale of common stock to unaffiliated third parties. Also, in recognition of these warrants issued in 2012 for common stock sales, the Company re-priced 2,843,750 warrants issued in 2011 (pursuant to the sale of common stock) to a $.20 exercise price from a $.27-$.32 price. The Black Scholes valuation of the re-priced warrants is $232,383 as compared to the initial valuation of $589,238.

In August 2011, the Company issued 926,251 warrants at a $.27 exercise price (valued at $214,028) with a 3 year term, pursuant to the sale of common stock to unaffiliated third parties. These warrants were included in the re-pricing to $.20.  The Company can force conversion of these warrants if its common stock trades at a price greater than $.54 per share for 10 consecutive trading days, and the average trading volume is greater than 200,000 shares per day. The warrant holders may exercise the warrants without paying the cash price, and instead having the Company withhold shares that would otherwise be delivered pursuant to the warrant, based upon the market value of those shares, and equal to the total conversion price of the remaining converted warrants. This “cashless” option is only available after six months from the date of warrant issuance, and only if the Company has not registered for resale under the Securities Act of 1933, the underlying shares of common stock. The warrants are also subject to certain anti-dilution protections, whereby if the Company issues common stock at a price less than $.20 a share (in a “non-exempted” issuance), then the exercise price of the warrants shall reset to that lower value. “Exempted” issuances include shares issued subject to Board-approved option plans, any convertible securities outstanding as of the date of the warrant issuance, up to 5 million shares of common stock issued to service providers of the Company, and certain other issuances set forth in the warrant agreements.

In the third quarter of 2011, the Company issued 1,335,000 warrants, with a three year term, at a $.27-$.32 per share exercise price (valued at $293,184) pursuant to the sale of additional common shares.  These warrants were included in the re-pricing to $.20, and contain the “cashless” and re-pricing terms detailed above. Also, the Company issued 750,000 warrants with a 1 year term, at a $.30 per share exercise price (valued at $101,591) for services. The value of these warrants is being amortized over the service period.

In the fourth quarter of 2011, the Company issued 600,000 warrants, with a three year term, at a $.27 per share exercise price (valued at $94,502) pursuant to the sale of additional common shares. These warrants were included in the re-pricing to $.20, and contain the “cashless” and re-pricing terms detailed above.
 
 
F-35

 

A summary of outstanding vested warrant activity for the six months ended June 30, 2012 and for the year ended December 31, 2011 follows:
 
   
Number
Outstanding
   
Weighted Average Exercise Price
   
Weighted Average Remaining Contractual Life (Years)
 
Common Stock Warrants
                 
Balance, December 31, 2010
    770,500     $ .150       1.24  
Warrants issued
    3,611,251       .290       1.98  
Warrants exercised
    -       -       -  
Warrants cancelled
    -       -       -  
                         
Balance, December 31, 2011
    4,381,751       .265       1.74  
Warrants issued
    2,440,000       .200       2.82  
Warrants exercised
    -       -       -  
Warrants re-priced
    -       (.087 )     -  
Warrants cancelled
    -       -       -  
                         
Balance, June 30, 2012
    6,821,751     $ .242       1.96  

All warrants were vested and exercisable as of the date issued.

NOTE 11 – INCOME TAXES
 
A reconciliation of the differences between the effective income tax rates and the statutory federal tax rates for the six months ended June 30, 2012 and 2011 are as follows:
 
   
Six Months ended
June 30, 2012
   
Amount
   
Six Months ended
June 30, 2011
   
Amount
 
Tax benefit at U.S. statutory rate
    34 %   $ 556,712       34 %   $ 7,629,397  
State taxes, net of federal benefit
    4       65,495       4       897,534  
Change in valuation allowance
    (38 )     (622,207 )     (38 )     (8,526,951 )
      - %   $ -       - %   $ -  
 
The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of June 30, 2012 and for the year ended December 31, 2011 consisted of the following:
 
   
June 30,
2012
   
December 31,
2011
 
Deferred Tax Assets
           
Net Operating Loss Carry-forward
  $ 6,094,949     $ 5,420,492  
Deferred Tax Liabilities – Accrued     Officers’ Salaries
    ( 283,385 )     (231,135 )
Net Deferred Tax Assets
    5,811,564       5,189,357  
Valuation Allowance
    (5,811,564 )     (5,189,357 )
Total Net Deferred Tax Assets
  $ -     $ -  

 
F-36

 
 
As of June 30, 2012, the Company had a net operating loss carry forward for income tax reporting purposes of approximately $12.3 million that may be offset against future taxable income through 2027. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax asset has been reported in the financial statements, because the Company believes there is a 50% or greater chance the carry forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount.
 
NOTE 12 –LEASE OBLIGATIONS
 
A.   CAPITALIZED LEASE OBLIGATIONS
 
In 2009, the Company acquired $27,401 of  property and equipment via capitalized lease obligations at an average interest rate of 18.4%. Total lease payments made in for the six months ended June 30, 2012 were $423. The balance of leases payable at June 30, 2012 was $2,630. Future lease payments are:
 
2012
  $ 645  
2013
    1,127  
2014
    858  
    $ 2,630  

B.   LEASE ON ADDITIONAL FACILITIES
 
In July 2011, the Company signed a one-year lease for an additional 2,000 square feet at a rate of $8.25/ s.f, that terminated in June 2012. The lease expense for the six months ended June 30, 2012 was $8,159.
 
Effective July 2012, the Company renewed this lease for one year, at an annual rate of $16,800 or $8.40/ s.f, terminating in June 2013. The lease also has a remaining 1-year extension.
 
NOTE 13 – COMMITMENTS AND CONTINGENCIES
 
The Company has employment agreements with Harry Schoell, CEO, at $150,000 per year; Frankie Fruge, COO, at $120,000 per year; and Christopher Nelson, President and General Counsel, at $130,000 per year (collectively, the “Executives”). These agreements provide for a term of three (3) years from their Effective Date (July 2007 in the case of Schoell and Fruge, and August 2011 in the case of Nelson), with automatically renewing successive one year periods starting on the end of the second anniversary of the Effective Date. If the Executive is terminated “without cause” or pursuant to a “change in control” of the Company, as both defined in the respective agreements, the Executive shall be entitled to (i) any unpaid Base Salary accrued through the effective date of termination, (ii) the Executive’s Base Salary at the rate prevailing at such termination through 12 months from the date of termination or the end of his Term then in effect, whichever is longer, and (iii) any Performance Bonus that would otherwise be payable to the Executive were he/she not terminated, during the 12 months following his or her termination.
 
NOTE 14 – CONSOLIDATED SUBSIDIARIES
 
In 2010, the Company established a subsidiary (Cyclone-WHE LLC) to license and market waste heat recovery systems for all engine models. A 5% equity participation was sold to a minority investor for $30,000, via the conversion of a Cyclone note payable. Another 5% was purchased directly from the Subsidiary by a minority investor for services valued at $30,000 consisting of assistance in marketing, management and financing for projects to be carried out by the subsidiary. These services were amortized over a 12 month period. This investor also received and exercised a 2.5% equity purchase warrant in the subsidiary for $50,000.
 
 
F-37

 
 
Effective July 1, 2010, a 5% equity contribution in Cyclone-WHE was provided to the new Managing Director of the Subsidiary in consideration of $30,000 of future professional services (which were amortized over a 12 month period). Additionally, options were given for the acquisition of an additional 5% equity in the subsidiary at a total price of $100,000, vesting half in 12 months and half in 24 months, exercisable for 5 years. No value was attributed to these options, since the subsidiary had no significant operations or assets.
 
The total losses of the subsidiary for the year ended December 31, 2011 was $27,500. Losses of the subsidiary are currently fully borne by the parent Company, and no allocations were made to the non-controlling interest in the consolidated subsidiary.  There is no guarantee of future profits or positive cash flow of the subsidiary for loss recovery and the related imputed receivable would be impaired.  As of December 31, 2011, the cumulative unallocated losses to the non-controlling interests of the subsidiary of $9,938 are to be recovered, by the parent from future subsidiary profits, when they materialize.
 
In the first quarter of 2012, the Company established a 100% owned consolidated subsidiary Cyclone-TeamSteamUSA LLC (“TeamSteam”).  The purpose of TeamSteam is to build, test and run a vehicle utilizing the Company’s engine.
 
NOTE 15 – PENALTY FOR DELAYED DELIVERY OF PRODUCT
 
In 2009, the Company signed a contract for the delivery of two Cyclone prototype engines that had a performance penalty of $25,000 per month for late delivery, paid with restricted Company common stock (pursuant to Rule 144) based on the closing price for the Company’s stock on the OTC Markets on the last day of the applicable month. Other terms of the contract reflected development fees paid by the customer, and royalties to be paid to the Company based on units subsequently manufactured and sold by the customer.  The original delivery date was revised to January 1, 2011. Effective January 1, 2012 the Company’s agreed that two WHE engines would be substituted for the deliverable in satisfaction of the contract, but that the Company is still obligated to deliver two Mark 5 engines at a later time. For the six months ended June 30, 2012, and for the year ended December 31, 2011, the Company charged $50,000 and $ 350,000 for this penalty to cost of goods sold, respectively, for subsequent delayed engine delivery. As of April 2012, the maximum $400,000 contracted penalty has been provided and no additional penalties in stock or cash are to be recognized on the contract.
 
NOTE 16 - DERIVATIVE LIABILITIES
 
The Company had issued certain freestanding and embedded financial instruments that are classified as derivative liabilities in accordance with ASC Topic 815, “Derivatives and Hedging”.
 
Series A Convertible Preferred Stock
 
The Company’s Series A Convertible Preferred Stock entitled the holders of the preferred stock to convert the preferred stock into a fixed percentage of the total outstanding common stock on a fully diluted basis, calculated on the date of conversion.  The resulting derivative liability is presented at its fair value on the accompanying balance sheets with changes in fair value reported in the statement of operations.  In May 2011, the holders of all of the outstanding shares of Series A Preferred Stock converted the shares into 95,100,000 shares of the Company’s common stock.  As a result of the conversion, the estimated fair value of the embedded conversion option of at the time of conversion of $30,394,710 was reclassified into equity. There is no derivative liability related to this issuance as of June 30, 2012 or December 31, 2011. The fair value of the conversion option options had been estimated using a binomial lattice model using the following assumptions:
 
Risk free rate
1.27% -
2.69%
Expected volatility
150% -
400%
Expected term in years
  5  
Expected dividend yield
 
0%
 

 
F-38

 
 
Phoenix Common Stock Warrant
 
As part of the Company’s license agreement with Phoenix Power Group (“Phoenix”), in 2009 the Company agreed to issue to Phoenix a common stock purchase warrant (the “Phoenix Warrant”) at a price of $.19 per share, equal to two (2%) percent of the total issued, outstanding, convertible debt and dilutive common stock of the Company at the time of exercise. The number of shares into which the Phoenix Warrant was convertible was contingent upon the number of shares outstanding at the date it was exercised. The Phoenix Warrant was to vest upon the delivery of the first two prototype Cyclone Mark V Engines to Phoenix and payment by Phoenix of the full $400,000 license fee, and terminate 24 months thereafter. This Warrant was non-transferable. As of December 31, 2011, the calculated number of shares into which the Phoenix Warrant was convertible was 4.68 million, and was valued at approximately $494,626 (by the Black Scholes valuation method).  It was to be amortized proportionally over the life of the contract, as an expense of the contract in conjunction with revenue and royalty recognition from this contract.  Because the number of shares issuable upon exercise of the Phoenix Warrant was unknown until the time of exercise, and there was no limit to the number of shares that were to be issuable upon exercise, the Phoenix Warrant was required to be accounted for as a derivative liability. The resulting derivative liability of $494,626 from the Warrant was presented at its fair value on the accompanying December 31, 2011 balance sheet with changes in fair value reported in the statement of operations.  In March 2012, the Company entered into an agreement with Phoenix to effect a cashless exercise of the Phoenix Warrant into 2,000,000 shares of restricted common stock (valued at $380,000) and to retire the Phoenix Warrant. In the first quarter of 2012, the Company recognized a $114,626 gain on retiring the derivative liability.

The fair value of the Warrant, at December 31, 2011, had been estimated using the Black Scholes model using the following assumptions:
 
Risk free rate
.39%
Expected volatility
108%
Expected term in years
2
Expected dividend yield
0%

A summary of the fair value of the Company’s derivative liabilities is provided in Note 1.K.
 
NOTE 17 – RECEIVABLES, DEFERRED REVENUE AND BACKLOG
 
As of June 30, 2012, the Company has accounts receivable of $502,045, which relates to uncollected work in progress billings due from the U.S. Army/TACOM contract (see Note 19). For financial statement purposes, this receivable was offset against deferred revenue, and as a result, does not appear in the consolidated Balance Sheets.
 
As of June 30, 2012, total backlog for prototype engines to be delivered in the following twelve months was $1.8 million, of which $100,000 had been paid and $502,045 had been invoiced, as noted above.  This amount of backlog orders is inclusive of contracts with the U.S. Army and Combilift, which the Company expects to be paid over the following nine to twelve months of the respective contracts’ development periods.
 
 
F-39

 

NOTE 18 – RECEIVABLES FACTORING
 
In the last quarter of  2011, the Company had entered into a factoring (purchase and sale agreement) to factor 85% the face value of receivables presented  at  interest rates on the outstanding balances of 1.85% for the first 30 days, and 1.10 % each 15 days thereafter. The factor repayment liability at June 30, 2012 and December 31, 2011 was $0 and $43,169, respectively. Interest expense for the six months ended June 30, 2012 and the year ended December 31, 2011 was $1,588 and $1,415, respectively. The agreement was personally guaranteed by one of the Company’s officers.
 
NOTE 19 – ACQUISITION OF ADVENT
 
On February 16, 2012, the Company acquired select net assets, business and contracts of Advent Power Systems, Inc. (“Advent”) for 1.5 million shares of common stock, valued at approximately $330,000. An additional $27,500 was paid to a consultant in the form of common stock.  The value of the U.S. Army contract (to develop an auxiliary power unit for multiple lines of combat vehicles) transferred to the Company is $1.4 million.  Up to 1.1 million shares of the 1.5 million shares paid as consideration in the acquisition are subject to forfeiture if there are any negative changes in value to the acquired assets over the next twelve months.  The common stock is further restricted for resale by a contractual two-year leak-out provision. Of the $330,000 purchase price paid in common stock, virtually all was allocated to the U.S. Army contract asset and retirement of Advent’s exclusive license for sale of Cyclone engines to military customers. In completing this acquisition, the Company expects to receive an additional $450,000 in revenue and higher profits (in addition to the $700,000 originally payable to the Company as a sub-contractor) under the U.S. Army contract.

As of June 2012, the Company has also assumed the position as prime contractor, which it believes will assist the Company in acquiring new defense contracts in the future. As of July 5, 2012, the U.S. Army contract was modified from a “cost plus” with a price cap payment arrangement to a “fixed fee” structure with milestone payments. On July 10, the Company successfully reached its first milestone under the contract and submitted an invoice for $502,045, which has been approved for payment.

The Company recorded the assets and liabilities acquired from Advent as follows:
 
Inventory and contract rights:
  $ 587,489  
Deferred revenue:
    (178,311 )
Account payable and accrued expenses:
    (79,178 )
Total:
  $ 330,000  
 
NOTE 20 – SUBSEQUENT EVENTS
 
Effective in the third quarter of 2012, the company entered into a capital equity financing arrangement with GEM Global Yield Fund Ltd. ("GGYF") Under the agreement, GGYF will purchase $250,000 in Cyclone's common stock at a 10% discount to the market price of the shares. The common stock is being offered in a private placement transaction in reliance upon an exemption from registration pursuant to Section 4(2) of the Securities Act of 1933 and Rule 506 of Regulation D. The shares will be restricted under Rule 144, and there are no registration rights or warrants attached to the deal.

In June 2012, the Company officially assumed the role of prime contractor under the U.S. Army contract, and in July, reached our first development milestone and submitted our initial billing of $502,045 for payment.

 
F-40














CYCLONE POWER TECHNOLOGIES, INC.


10,000,000 Common Shares

5,000,000 Common Shares underlying Warrants



                                              

Prospectus

                                              
















PART II


INFORMATION NOT REQUIRED IN PROSPECTUS


Item 13. Other Expenses of Issuance and Distribution


The following table sets forth the expenses (estimated except for the registration fee) expected to be incurred in connection with this offering.


SEC Registration Fee

$

338

Legal Fees and Expenses

$

30,000

Accounting Fees and Expenses

$

10,000

Printing Expenses

$

1,000

Miscellaneous

$

4,000

Total

$

45,338


Item 14. Indemnification of Directors and Officers


Florida Business Corporation Law


Pursuant to Section 607.0850 of the FBCL, the Company has the power to indemnify any person made a party to any lawsuit by reason of being a director or officer of the Company, or serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including attorneys’ fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful.  


Our Articles of Incorporation provide that our directors and officers shall be indemnified and the Company shall advance expenses on behalf of its officers and directors to the fullest extent not prohibited by law either now or hereafter.


Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. 


Directors’ and Officers’ Liability Insurance


We maintain directors’ and officers’ liability insurance policies, which insure against liabilities that directors or officers may incur in such capacities. These insurance policies may be sufficiently broad to permit indemnification of our directors and officers for liabilities, including reimbursement of expenses incurred, arising under the Securities Act or otherwise.


Item 15. Recent Sales of Unregistered Securities


In the past three years, we have issued the following securities in transactions not registered under the Securities Act of 1933, as amended (the “Securities Act”):


Sale of Common Stock


·

In 2010 and 2011, the Company issued 2,062,222 and 8,511,764 shares of its Common Stock, respectively, to accredited and/or sophisticated investors in the U.S. at prices between $.06 and $.24 per shares. This total included shares of common stock sold to foreign investors at prices between $.06 and $.26. The Company paid a 10% to 20% finder’s fee on the foreign shares sold. The aggregate amount of funds received for the sales of these shares in 2010 and 2011 was $163,578 and $1,097,290, respectively.  All Shares were issued pursuant to an exemption under Section 4(2) of the Securities Act of 1933, and Regulation D and/or regulations thereunder.  Each of the U.S. purchasers of the shares completed Accredited Investor Questionnaires and Subscription Agreements. Those U.S investors who did not meet the qualifications of “accredited” as defined in the Securities Act of 1933, as amended, were required to provide additional information to demonstrate that they were sophisticated investors with knowledge of the investments similar to this one. All U.S. investors received a copy of the Company’s Annual Report in connection with the issuance. Each of the foreign purchasers of the shares completed Subscription Agreements, with representations that they were foreign investors.



II-1





Sale of Common Stock and Warrant Units


·

In 2011, in connection with the sale of common stock, the Company issued warrants to purchase an aggregate of 3,611,251 shares of common stock exercisable at $.20 per share (with an aggregate Black Scholes value of $39,488).  In 2012, in connection with the sale of 3,181,128 shares of common stock sold for consideration of $314,631, the Company issued warrant to purchase an aggregate of 2,440,000 shares of common stock at an exercise price of $.20 per share (with an aggregate Black Scholes value of $173,369). All these warrants are currently vested and terminate in between in 2014 and 2015. Both warrants and common shares have a price protection feature, whereby if the Company issues within 12 months (18 months with respect to the warrants) shares below $.20/share (excluding shares subject to an option plan, a limited number of shares issued to service providers not subject to a plan, a merger or acquisition, or pursuant to previously outstanding securities), the Company will issue more shares of common stock to the purchasers to reflect the lower price, and the warrants’ exercise price will be adjusted to the lower amount.  All these securities were offered to accredited investors pursuant to an exemption under Section 4(2) of the Securities Act and Regulation D thereunder. An additional 86,128 shares of common stock were purchased in the second quarter of 2012 and in connection with these issuances for a subscription due of $8,613.  Each of the purchasers of the shares completed Accredited Investor Questionnaires and Subscription Agreements, and received a copy of the Company’s Annual Report in connection with the issuances.


Issuance of Preferred Stock


·

Between the dates of January 1, 2010 and May 12, 2011, the Company sold an aggregate of 185,547 shares of its Series A Convertible Preferred Stock to approximately 56 accredited investors at a price of $5.00 per share, for an aggregate of $913,335.  The Company issued an aggregate of 19,953 shares of its Series A Convertible Preferred Stock to eight investors pursuant to the terms of eight separate accounts payable obligations of the Company in the aggregate amount of $99,765. An additional 25,000 shares of Series A Preferred were issued for the retirement of a note owed by the Company to one individual in the amount of $30,000. An additional 2,000 shares of Series A Preferred Stock was issued for services valued at $10,000. On May 12, 2011, a total of 750,000 shares of Series A Preferred Stock, held by 63 shareholders, were converted into 95,100,000 shares of Company Common Stock in accordance with the terms and conditions of the Series Preferred Stock. No consideration was paid on the conversion, and the Company offered no incentives to effect the conversion. The securities were offered to the accredited investors pursuant to an exemption under Section 4(2) of the Securities Act and Regulation D thereunder. Each of the purchasers of the shares completed Accredited Investor Questionnaires and Subscription Agreements, and received a copy of the Company’s Annual Report in connection with the issuances.


Stock for Outside Services


·

In 2010, the Company issued an aggregate of 4,077,280 shares of its Common Stock in connection with services rendered, including legal, accounting and marketing. The aggregate value of these services was $598,687, and they were priced between $.06 and $.26 per share.  The Shares were issued to the accredited and/or sophisticated investors pursuant to an exemption from registration under Section 4(2) of the Securities Act of 1933 and the transfer was restricted. All investors received a copy of the Company’s Annual Report in connection with the issuance.

·

In 2011, the Company issued an aggregate of 3,754,036 shares of its Common Stock in connection with services rendered, including legal, accounting and marketing. The aggregate value of these services was $1,004,021, and they were priced between $.07 and $.36 per share.  The Shares were issued to the accredited and/or sophisticated investors pursuant to an exemption from registration under Section 4(2) of the Securities Act of 1933 and the transfer was restricted. All investors received a copy of the Company’s Annual Report in connection with the issuance.

·

In 2012 through June 30, the Company issued an aggregate of 2,687,603 shares of its Common Stock in connection with services rendered, including legal, accounting and marketing. The aggregate value of these services was $462,870, and they were priced between $.16 and $.21 per share.  The Shares were issued to the accredited and/or sophisticated investors pursuant to an exemption from registration under Section 4(2) of the Securities Act of 1933 and the transfer was restricted. All investors received a copy of the Company’s Annual Report in connection with the issuance.




II-2





Promissory Note Interest Payments


·

In 2012, the Company issued 465,538 shares of common stock as pre-paid interest on promissory notes in the total principal amount of $465,000. The notes mature in 12 months, bear total interest of 18%, and are secured by accounts receivable of the Company in connection with its contract with the U.S. Army.  In connection with this offering of promissory notes, the Company also issued 136,875 shares of common stock as commissions. An additional 160,000 shares were issued to one note holder in connection with the conversion of his previous debt to the current promissory note structure.  All these securities were offered to accredited investors pursuant to an exemption under Section 4(2) of the Securities Act and Regulation D thereunder. Each of the purchasers of the shares completed Accredited Investor Questionnaires and Subscription Agreements, and received a copy of the Company’s Annual Report in connection with the issuances.


Convertible Notes


·

In 2010, the Company issued an aggregate of 2,500,000 shares of its Common Stock to an accredited investor pursuant to the terms of an outstanding convertible note, in an aggregate amount of $171,550. The securities were offered pursuant to an exemption under Section 4(2) of the Securities Act of 1933, amended. The investor represented it was accredited, and received a copy of the Company’s Annual Report in connection with the issuance.

·

In 2011, the Company issued an aggregate of 213,975 shares of its Common Stock to an accredited investor pursuant to the terms of an outstanding convertible note, in an aggregate amount of $39,804. The securities were offered pursuant to an exemption under Section 4(2) of the Securities Act of 1933, amended. The investor represented it was accredited, and received a copy of the Company’s Annual Report in connection with the issuance.


Stock Options to Employees


·

In 2010, the Company issued an aggregate of 2,040,000 common stock options at an exercise prices between $.09 and $.12 per share to approximately 20 officers, directors and employees of the Company.  The options have termination dates between 2015 and 2020.

·

In 2011, the Company issued an aggregate of 3,115,000 common stock options at an exercise prices between $.19 and $.33 per share to approximately 24 officers, directors and employees of the Company.  The options have termination dates between 2016 and 2021.  1,175,000 of these options are vested as of June 30, 2012.

·

In 2012 through June 30, the Company issued an aggregate of 2,340,000 common stock options at an exercise prices between $.15 and $.18 per share to approximately 24 officers, directors and employees of the Company.  None of these options have vested.  The options have termination dates between 2017 and 2022.


Stock Issued to Employees


·

In 2010, the Company issued an aggregate of 1,681,500 shares of common stock to officers, directors and employees of the Company, at an aggregate value of $194,944.  The securities were offered pursuant to an exemption under Section 4(2) of the Securities Act of 1933, amended, as transactions by an issuer not involving any public offering.  The officers, directors and employees delivered appropriate investment representations to the Company, and based upon such investment representations, were either accredited or sophisticated investors. The officers, directors and employees received a copy of the Company’s annual report in connection with the issuances which contained audited financial statements as well as unaudited financials for the applicable quarterly period.  Each party had an opportunity to ask questions of the Company and understood the risks of investment in the Company.

·

In 2011, the Company issued an aggregate of 687,024 shares of common stock to officers, directors and employees of the Company, at an aggregate value of $196,372.  The securities were offered pursuant to an exemption under Section 4(2) of the Securities Act of 1933, amended, as transactions by an issuer not involving any public offering.  The officers, directors and employees delivered appropriate investment representations to the Company, and based upon such investment representations, were either accredited or sophisticated investors. The officers, directors and employees received a copy of the Company’s annual report in connection with the issuances which contained audited financial statements as well as unaudited financials for the applicable quarterly period.  Each party had an opportunity to ask questions of the Company and understood the risks of investment in the Company.




II-3





Warrants


·

In 2010, the Company issued to one entity a warrant to purchase 770,500 common shares exercisable at $.15 a share, which is currently vested and terminated on August 23, 2012.  The warrants were issued pursuant to an exemption of Section 4(2) of the Securities Act of 1933. The purchaser completed Accredited Investor Questionnaire and Subscription Agreement, and received a copy of the Company’s Annual Report in connection with the issuance.

·

In 2011, the Company issued to one entity a warrant to purchase 750,000 common shares exercisable at $.30 a share, which is currently vested and terminates in September 2012.  The warrants were issued pursuant to an exemption of Section 4(2) of the Securities Act of 1933. The purchaser completed Accredited Investor Questionnaire and Subscription Agreement, and received a copy of the Company’s Annual Report in connection with the issuance.

·

In 2012, the Company issued 2,000,000 shares of common stock in connection with the full conversion and retirement of a warrant to purchase 2% of the Company fully diluted common stock (at the time of the conversion, the warrant could have been exercisable into approximately 4.5 million shares). The warrant holder converted the warrant without payment of cash. The securities were offered pursuant to an exemption under Section 4(2) of the Securities Act of 1933, amended.


Acquisition of Advent


·

In 2012, the Company issued 1,650,000 shares of common stock valued at $357,500 in connection with the Company’s acquisition of Advent Power Systems. The securities were offered pursuant to an exemption under Section 4(2) of the Securities Act of 1933, amended. The shareholders of Advent were either accredited or sophisticated investors who received copies of the Company’s annual report, which contained audited financial statements as well as unaudited financials for the applicable quarterly period.


Other Issuances


·

Between January 1, 2011 and June 30, 2012, the Company issued 1,854,804 shares of Common stock to a corporate customer as a penalty payment on a contract. The value of these shares was $400,000. The securities were offered pursuant to an exemption under Section 4(2) of the Securities Act of 1933, amended as transactions by an issuer not involving any public offering. The customer delivered appropriate investment representations to the Company.  The customer received a copy of the Company’s annual report in connection with the issuance, which contained audited financial statements as well as unaudited financials for the applicable quarterly period.  The customer had an opportunity to ask questions of the Company and understood the risks of investment in the Company.   

·

In April 2011, the Company issued 25,000 shares of its Common Stock to one entity under the terms of a settlement agreement. The securities were issued pursuant to an exemption from registration under Section 4(2) of the Securities Act of 1933, and the investor received a copy of the Company’s Annual Report in connection with the issuance.


Item 16. Exhibits and Financial Statement Schedules.


(a)   See Exhibit Index


(b)   Schedules not listed above have been omitted because the information required to be set forth therein is not applicable or is shown in the financial statements or notes thereto.




II-4





Item 17. Undertakings


The undersigned registrant hereby undertakes:


(1)   To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:


i. To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;

ii. To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration statement.

iii. To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;


(2)   That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.


(3)   To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.


(4)   Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.


(5)   Each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.


(6)   That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:


i. Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;

ii. Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

iii. The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and

iv. Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.



II-5






(7)   For purposes of determining any liability under the Securities Act of 1933, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective.


(8)   For the purposes of determining any liability under the Securities Act of 1933, each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.


(9)   That, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that is incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.



II-6





SIGNATURES

 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Pompano, State of Florida, on October 12, 2012.



 

CYCLONE POWER TECHNOLOGIES, INC.

 

  

  

 

By:

/s/  Harry Schoell

 

 

Harry Schoell, Chairman & CEO



KNOWN ALL BY THESE PRESENT, that each person whose signature appears below constitutes and appoints Harry Schoell as his or her true and lawful attorneys-in-fact and agent, with the full power of substitution, for him or her and in his or her name, place or stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective amendments), and to sign any registration statement for the same offering covered by this Registration Statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under the Securities Act, and all post-effective amendments thereto, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.


Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

 

Signature

  

Title

  

Date

  

  

  

  

  

/s/ Harry Schoell

  

Chairman and CEO

  

  

Harry Schoell

  

(Principal executive officer)

  

October 12, 2012

  

  

 

  

  

/s/ Bruce Schames*

  

Chief Financial Officer

  

October 12, 2012

Bruce Schames

  

(principal financial and accounting officer)

  

  

  

  

  

  

  

/s/ Frankie Fruge*

  

Chief Operating Officer and Director

  

October 12, 2012

Frankie Fruge

  

  

  

  

  

  

  

  

  

/s/ Christopher Nelson*

  

President and General Counsel

  

October 12, 2012

Christopher Nelson

  

  

  

  

  

  

  

  

  

/s/ James C. Landon*

  

Director

  

October 12, 2012

James C. Landon

  

  

  

  


*By:

/s/ Harry Schoell

 

Harry Schoell, Attorney-in-fact


II-7





EXHIBIT INDEX

(a)   Financial Statements – See Page F-1

(b)   Exhibits

 

Exhibit No.

 

Description

3.1 *

 

Articles of Incorporation, dated June 14, 2007

3.2 *

 

Certificate of Domestication, dated June 14, 2007

3.3 *

 

Articles of Amendment to Articles of Incorporation containing Certificates of Designation for Series A Convertible Preferred Stock and Series B Preferred Stock, dated July 17, 2011

3.4 *

 

Articles of Amendment to Articles of Incorporation, dated July 27, 2007

3.5 *

 

Articles of Amendment to Articles of Incorporation, dated July 24, 2009

3.6 *

 

Articles of Amendment to Articles of Incorporation, dated March 30, 2010

3.7 *

 

Articles of Amendment to Articles of Incorporation, dated April 28, 2010

3.8 *

 

By-Laws of Cyclone Power Technologies, Inc.

4.1 †

 

Specimen Certificate for Common Shares

4.2 †

 

Form of Warrant

4.3 †

 

Form of Certificate of Designation of Preferences, Rights, and Limitations of Series C Preferred Shares

5.1 †††

 

Opinion of Roetzel & Andress

10.1 *

 

Employment Agreement, dated June 30, 2007, between the Company and Frankie Fruge

10.2 *

 

Employment Agreement, dated June 30, 2007, between the Company and Harry Schoell

10.3 *

 

Common Stock Purchase Warrant, dated July 30,  2009, between the Company and Phoenix Power Group, LLC

10.4 *

 

Cyclone Power Technologies’ 2010 Stock Option Plan

10.5 **

 

Employment Agreement, dated August 1, 2011, between the Company and Christopher Nelson

10.6 **

 

Employment Agreement, dated June 10, 2010, between the Company and Bruce Schames

10.7 **

 

Operations Agreement, dated July 2, 2007, between the Company and Schoell Marine, Inc.

10.8 **

 

Systems Application License Agreement, dated July 30, 2009, between the Company and Phoenix Power Group LLC, as amended

10.9 **

 

Technology License Agreement, dated December 11, 2009, between the Company and Great Wall Alternative Power Systems, Ltd., as amended

10.10 ****

 

Amended and Restated technology License Agreement, dated Jun 15, 2011, between the Company and Renovalia Energy, S.A.

10.11 **

 

Subcontractor Contract for Development of a Rankine Cycle Engine, dated December 20, 2010, between the Company and Advent Power Systems, Inc.

10.12 ***

 

Technology License Agreement, dated March 24, 2006, between the Company and Advent Power Systems, Inc., including Amendments thereto.

10.13 ***

 

Letter of Understanding, dated March 1, 2011, between the Company and TopLine Energy Systems, LLC

10.14 ***

 

Security Agreement, dated August 1, 2007, between the Company and Schoell Marine, Inc.

10.15 ***

 

Systems Application License Agreement, dated September 12, 2011, between the Company and Combilift.

10.16†

 

Asset Purchase Agreement, dated December 20, 2011, between Cyclone Power Technologies, Inc. and Advent Power Systems, Inc.

10.17††

 

Private Placement Purchase Agreement, by and between Cyclone Power Technologies, Inc. and GEM Global Yield Fund Limited, dated July 6, 2012

10.18†††

 

Common Stock Purchase Agreement, dated October 1, 2012, by and between Cyclone and GEM Global Yield Fund Limited

10.19†††

 

Registration Rights Agreement, dated October 1, 2012, by and between Cyclone and GEM Global Yield Fund Limited

10.20†††

 

Warrant to Purchase Shares of Common Stock, dated October 1, 2012, by and between Cyclone and GEM Global Yield Fund Limited

21   †††

 

Subsidiaries of the Company

23.1 †††

 

Consent of Mallah Furman

23.2 †††

 

Consent of Roetzel & Andress (included in Exhibit 5.1)

24.1 †††

 

Powers of Attorney (see signature page)

 

 

 

*

 

Incorporated by reference to exhibits filed with Form 10 on July 1, 2011.

**

 

Incorporated by reference to exhibits filed with Amendment No. 1 to Form 10 on August 24, 2011.

***

 

Incorporated by reference to exhibits filed with Amendment No. 2 to Form 10 on October 31, 2011.

****

 

Incorporated by reference to exhibits filed with Amendment No. 3 to Form 10 on November 21, 2011.

 

Incorporated by reference to exhibits filed with Current Report on Form 8-K on December 20, 2011.

††

 

Incorporated by reference to exhibits filed with Current Report on Form 8-K on July 11, 2011.

†††

 

Filed herewith.


II-8


EX-5.1 2 exh5_1.htm EXHIBIT 5.1

Exhibit 5.1


[exh5_1002.gif]

ONE FINANCIAL CENTER

100 S.E. THIRD AVENUE, 8TH FLOOR

P.O. BOX 9748

FORT LAUDERDALE, FL 33310-9748

954.462.4150 MAIN

954.462.4260 FAX


October 11, 2012

The Board of Directors

Cyclone Power Technologies, Inc.

601 NE 26th Court

Pompano Beach, FL 33065

Re:

REGISTRATION STATEMENT ON FORM S-1;

CYCLONE POWER TECHNOLOGIES, INC. (THE “COMPANY”)

Gentlemen:

This opinion is submitted pursuant to the applicable rules of the Securities and Exchange Commission with respect to the registration by the Company of a total of 15,000,000 shares of common stock, $0001 par value (“Common Stock”) to be issued to and sold by a selling shareholder identified in the prospectus, including 5,000,000 shares of Common Stock (“Warrant Shares”) to be issued upon exercise of common stock warrants (“Warrants”).

In connection therewith, we have examined and relied upon original, certified, conformed, photostat or other copies of (i) the Articles of Incorporation and Bylaws of the Company; (ii) resolutions of the Board of Directors of the Company authorizing the offering and the issuance of the Warrant Shares and related matters; (iii) resolutions of the Board of Directors of the Company authorizing the issuance of the Common Stock to the Selling Shareholders and related matters; (iv) the Registration Statement and the exhibits thereto; and (v) such other matters of law as we have deemed necessary for the expression of the opinion herein contained. In all such examinations, we have assumed the genuineness of all signatures on original documents, and the conformity to originals or certified documents of all copies submitted to us as conformed, photostat or other copies.  As to the various questions of fact material to this opinion, we have relied, to the extent we deemed reasonably appropriate, upon representations or certificates of officers or directors of the Company and upon documents, records and instruments furnished to us by the Company, without independently checking or verifying the accuracy of such documents, records and instruments.

We are members of the Bar of the State of Florida and express no opinion on any law other than the laws of the State of Florida and applicable Federal Securities laws.

Based upon the foregoing, we are of the opinion that (1) the shares of Common Stock shall be legally issued, fully paid and non-assessable when issued pursuant to the terms of the Registration Statement and the Purchase Agreement; (2) the Warrant Shares, when issued pursuant to the Registration Statement and Warrants, shall be legally issued, fully paid and non-assessable.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and the use of our name under the caption “Legal Matters” in the prospectus comprising part of the Registration Statement.  In giving such consent, we do not thereby admit that we are included in with the category of persons whose consent is required under the Act or the rules and regulations promulgated thereunder.


Sincerely,

/s/ Roetzel & Andress LPA

ROETZEL & ANDRESS, LPA





CLEVELAND   TOLEDO   AKRON   COLUMBUS   CINCINNATI   WASHINGTON, D.C.   TALLAHASSEE   ORLANDO   FORT MYERS   NAPLES FORT   LAUDERDALE


www.ralaw.com



EX-10.18 3 ex10-18.htm EXHIBIT 10.18
EXHIBIT 10.18

 
COMMON STOCK PURCHASE AGREEMENT
 
DATED AS OF OCTOBER 1, 2012
 
BY AND BETWEEN
 
CYCLONE POWER TECHNOLOGIES, INC.
 
AND
 
GEM GLOBAL YIELD FUND LIMITED
 
 
 
 
 

 
 
TABLE OF CONTENTS
 
Page
 
ARTICLE I DEFINITIONS
1
Section 1.1
Definitions
1
     
ARTICLE II PURCHASE AND SALE OF COMMON STOCK
4
Section 2.1
Purchase and Sale of Stock
4
Section 2.2
The Shares
4
Section 2.3
Registration Statement
4
Section 2.4
Purchase Price and Effective Date
4
Section 2.5
Current Report
4
     
ARTICLE III REPRESENTATIONS AND WARRANTIES
4
Section 3.1
Representations and Warranties of the Company
4
Section 3.2
Representatives and Warranties of the Purchaser
10
     
ARTICLE IV COVENANTS
11
Section 4.1
Securities Compliance
11
Section 4.2
Registration and Listing
11
Section 4.3
Warrant
12
Section 4.4
Registration Rights Agreement
12
Section 4.5
Compliance with Laws
12
Section 4.6
Keeping of Records and Books of Account
12
Section 4.7
Limitations on Holdings and Issuances
12
Section 4.8
Registration Statement
13
Section 4.9
Other Agreements and Other Financings
13
Section 4.10
Stop Orders
13
Section 4.11
Selling Restrictions; Volume Limitations
13
Section 4.12
Structuring Fee
14
Section 4.13
Non-Public Information
14
Section 4.14
DWAC Eligibility
14
     
ARTICLE V OPINION OF COUNSEL AND CERTIFICATE; CONDITIONS TO THE SALE AND PURCHASE OF THE SHARES
14
Section 5.1
Opinion of Counsel and Certificate
14
Section 5.2
Conditions Precedent to the Obligation of the Company to Sell the Shares
14
Section 5.3
Conditions Precedent to the Obligation of the Purchaser To Accept a Draw Down and Purchase the Shares
15
     
ARTICLE VI DRAW DOWN TERMS
17
Section 6.1
Draw Down Terms
17
Section 6.2
Aggregate Limit
18
     
ARTICLE VII Termination
19
Section 7.1
Term, Termination by Mutual Consent
19
 
 
 

 
 
Section 7.2
Other Termination
19
Section 7.3
Effect of Termination
19
     
ARTICLE VIII INDEMNIFICATION 19
Section 8.1
General Indemnity
19
Section 8.2
Indemnification Procedures
20
     
ARTICLE IX MISCELLANEOUS 22
Section 9.1
Fees and Expenses
22
Section 9.2
Specific Enforcement, Consent to Jurisdiction
22
Section 9.3
Entire Agreement; Amendment
22
Section 9.4
Notices
22
Section 9.5
Waivers
23
Section 9.6
Headings
24
Section 9.7
Successors and Assigns
24
Section 9.8
Governing Law
24
Section 9.9
Survival
24
Section 9.10
Counterparts
24
Section 9.11
Publicity
24
Section 9.12
Severability
24
Section 9.13
Further Assurances
24
 
 
 

 
 
COMMON STOCK PURCHASE AGREEMENT
 
This COMMON STOCK PURCHASE AGREEMENT (this “Agreement”), dated as of October 1, 2012, is made by and between Cyclone Power Technologies, Inc., a Florida corporation (the “Company”) and GEM Global Yield Fund Limited, a company incorporated under the laws of the Cayman Islands (the “Purchaser”).
 
RECITALS
 
WHEREAS, the parties desire that, upon the terms and subject to the conditions contained herein, the Company shall issue and sell to the Purchaser and the Purchaser shall purchase up to a maximum of Two Million Five Hundred Thousand Dollars ($2,500,000) of the Company’s common stock, $0.0001 par value per share (the “Common Stock”).
 
NOW, THEREFORE, the parties hereto agree as follows:
 
AGREEMENT
 
ARTICLE I
DEFINITIONS
 
Section 1.1   Definitions.
 
(a)            “Aggregate Limit” shall have the meaning assigned to such term in Section 2.1 hereof.
 
(b)           “Articles” shall have the meaning assigned to such term in Section 3.1(c) hereof.
 
(c)           “Bylaws” shall have the meaning assigned to such term in Section 3.1(c) hereof.
 
(d)           “Commission” shall mean the Securities and Exchange Commission or any successor entity.
 
(e)           “Commission Documents” shall mean, as of a particular date, all reports, schedules, forms, statements and other documents filed by the Company with the Commission pursuant to the reporting requirements of the Exchange Act, including material filed pursuant to Section 13(a) or 15(d) of the Exchange Act, and shall include all information contained in such filings and all filings incorporated by reference therein.
 
(f)           “Common Stock” shall have the meaning assigned to such term in the Recitals.
 
(g)           “Daily Closing Price” shall mean the closing bid price of the Common Stock, as recorded by the Principal Market, on a particular day.
 
(h)           “Draw Down” means the transactions contemplated under Section 6.1 of this Agreement.
 
 
1

 
 
(i)           “Draw Down Amount” means the actual amount of proceeds to be paid by the Purchaser and received by the Company on the Settlement Date in connection with a Draw Down.
 
(j)           “Draw Down Amount Requested” shall mean the amount of a Draw Down requested by the Company in its Draw Down Notice as provided in Section 6.1(h) hereof.
 
(k)           “Draw Down Exercise Date” shall have the meaning assigned to such term in Section 6.1(h) hereof.
 
(l)           “Draw Down Limit” shall have the meaning assigned to such term in Section 6.1(a) hereof.
 
(m)           “Draw Down Notice” shall mean a notice sent by the Company to exercise a Draw Down as provided in Section 6.1(h) hereof.
 
(n)           “Draw Down Pricing Period” shall mean a period of ten (10) consecutive Trading Days commencing with the first Trading Day designated in the Draw Down Notice, or such other period mutually agreed upon by the Purchaser and the Company.
 
(o)           “Effective Date” shall mean the date of the execution and delivery this Agreement.
 
(p)           “Environmental Laws” shall have the meaning assigned to such term in Section 3.1(r) hereof.
 
(q)           “Event Period” shall have the meaning assigned to such term in Section 7.2 hereof.
 
(r)           “Exchange Act” shall mean the Securities Exchange Act of 1934, as amended, and the rules and regulations of the Commission thereunder.
 
(s)           “GAAP” shall mean generally accepted accounting principles in the United States of America as applied by the Company.
 
(t)           “Indebtedness” shall have the meaning assigned to such term in Section 3.1(k) hereof.
 
(u)           “Investment Period” shall have the meaning assigned to such term in Section 7.1 hereof.
 
(v)           “Market Capitalization” shall be calculated on the Trading Day preceding each Draw Down Pricing Period and shall be the product of (x) the number of shares of Common Stock outstanding and (y) the closing bid price of the Common Stock, both as determined by Bloomberg Financial LP using the DES and HP functions.
 
(w)           “Material Adverse Effect” shall mean any effect on the business, operations, properties or financial condition of the Company that is material and adverse to the Company and its subsidiaries and affiliates, taken as a whole, and/or any condition, circumstance, or situation that would prohibit or otherwise materially interfere with the ability of the Company to enter into and perform any of its obligations under this Agreement in any material respect.
 
 
2

 
 
(x)           “Material Agreements” shall have the meaning assigned to such term in Section 3.1(s) hereof.
 
(y)           “Material Change in Ownership” shall mean that (i) the owners of 5% or more of the outstanding Common Stock and (ii) the Company’s officers and directors, shall beneficially own in the aggregate less than 15% of the outstanding Common Stock.
 
(z)           “Other Financing” shall have the meaning assigned to such term in Section 4.10(b) hereof.
 
(aa)         “Plan” shall have the meaning assigned to such term in Section 3.1(y) hereof.
 
(bb)         “Principal Market” shall mean the OTC Bulletin Board or any U.S. national securities exchange on which the Common Stock is traded.
 
(cc)          “Purchase Price” shall have the meaning assigned to such term in Section 6.1(a) hereof.
 
(dd)          “Registration Statement” shall mean the registration statement on Form S-1 under the Securities Act, to be filed by the Company with the Commission with respect to the registration of the Shares to be issued under the Draw Downs, pursuant to the Registration Rights Agreement attached hereto as Exhibit A hereto (the “Registration Rights Agreement”).
 
(ee)           “Securities Act” shall mean the Securities Act of 1933, as amended, and the rules and regulations of the Commission thereunder.
 
(ff)            “Settlement Date” shall have the meaning assigned to such term in Section 6.1(d) hereof.
 
(gg)          “Shares” shall mean, collectively, the registered shares of Common Stock of the Company issuable to the Purchaser upon exercise of any Draw Down and those shares of Common Stock issuable to the Purchaser upon exercise of the Warrants.
 
(hh)          “Significant Subsidiary” shall have the meaning assigned to such term in Section 3.1(g) hereof.
 
(ii)            “Subsidiary” shall mean any corporation or other entity of which at least a majority of the securities or other ownership interest having ordinary voting power (absolutely or contingently) for the election of directors or other persons performing similar functions are at the time owned directly or indirectly by the Company and/or any of its other subsidiaries.
 
(jj)            Threshold Price” is the lowest price at which the Company may sell Shares during a Draw Down Pricing Period, as set forth in the Draw Down Notice.
 
 
3

 
 
(kk)          “Trading Day” shall mean a trading day on the Principal Market.
 
(ll)            “Warrants” shall have the meaning assigned to such term in Section 4.3 hereof.
 
ARTICLE II
PURCHASE AND SALE OF COMMON STOCK
 
Section 2.1   Purchase and Sale of Stock.  Subject to the terms and conditions of this Agreement, the Company shall issue and sell to the Purchaser and the Purchaser shall purchase from the Company during the Investment Period (as defined in Section 7.1) up to a maximum of $2,500,000 of Common Stock (the “Aggregate Limit”) on a firm commitment basis. The aggregate dollar amount of all Draw Down Amounts pursuant to the terms and conditions of this Agreement shall not exceed the Aggregate Limit.
 
Section 2.2   The Shares.  The Company has or will have authorized and has or will have reserved, and covenants to continue to so reserve once reserved, free of preemptive rights and other similar contractual rights of stockholders, a sufficient number of its authorized but unissued shares of its Common Stock to cover the Shares to be issued in connection with all Draw Downs requested under this Agreement and to be issued in connection with the exercise of the Warrants, in any case prior to the issuance to the Purchaser of such Shares under this Agreement.
 
Section 2.3   Registration Statement.  The Company shall prepare and file an S-1 Registration Statement with the Commission in accordance with the provisions of the Securities Act and the Registration Rights Agreement.
 
Section 2.4   Purchase Price and Effective Date.  In consideration of and in express reliance upon the representations, warranties, covenants, terms and conditions of this Agreement, the Company agrees to issue and sell to the Purchaser, and the Purchaser agrees to purchase, that number of the Shares to be issued in connection with each Draw Down in accordance with the terms and conditions of this Agreement.
 
Section 2.5   Current Report. As soon as practicable, but in any event not later than 5:30 p.m. (New York time) on the fourth Trading Day immediately following the Effective Date, the Company shall file with the Commission a report on Form 8-K relating to the transactions contemplated by, and describing the material terms and conditions of, this Agreement (the “Current Report”). The Current Report shall include a copy of this Agreement as an exhibit. The Company heretofore has provided the Purchaser a reasonable opportunity to comment on a draft of such Current Report and has given due consideration to such comments.
 
ARTICLE III
REPRESENTATIONS AND WARRANTIES
 
Section 3.1   Representations and Warranties of the Company.  The Company hereby makes the following representations and warranties to the Purchaser as of the date hereof and as of the Effective Date:
 
 
4

 
 
(a)           Organization, Good Standing and Power.  The Company is a corporation duly incorporated, validly existing and in good standing under the laws of Florida and has the requisite corporate power to own, lease and operate its properties and assets and to conduct its business as it is now being conducted.  Except as set forth in Schedule 3.1(a), as of the Effective Date, the Company does not have any Subsidiaries.  The Company is duly qualified as a foreign corporation to do business and is in good standing in every jurisdiction in which the nature of the business conducted or property owned by it makes such qualification necessary except for any jurisdiction in which the failure to be so qualified will not have a Material Adverse Effect.
 
(b)           Authorization, Enforcement.  The Company has the requisite corporate power and authority to enter into and perform this Agreement and to issue and sell the Shares in accordance with the terms hereof.  Except for approvals of the Company’s Board of Directors  or a committee thereof as may be required in connection with any issuance and sale of Shares to the Purchaser hereunder, the execution, delivery and performance of this Agreement by the Company and the consummation by it of the transactions contemplated hereby have been duly and validly authorized by all necessary corporate action, and, except as contemplated by Section 2.2, no further consent or authorization of the Company or its Board of Directors or stockholders is required.  This Agreement has been duly executed and delivered by the Company.  This Agreement constitutes, or shall constitute when executed and delivered, a valid and binding obligation of the Company enforceable against the Company in accordance with its terms, except as such enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium, liquidation, conservatorship, receivership or similar laws relating to, or affecting generally the enforcement of, creditor’s rights and remedies or by other equitable principles of general application.
 
(c)           Capitalization.  The authorized capital stock of the Company and the shares thereof issued and outstanding as of the Effective Date are set forth in the Commission Documents or on Schedule 3.1(c) attached hereto.  All of the outstanding shares of Common Stock have been duly and validly authorized, and are fully paid and nonassessable. Except as set forth in Schedule 3.1(c), as of the Effective Date, no shares of Common Stock are entitled to preemptive rights or registration rights and there are no outstanding options, warrants, scrip, rights to subscribe to, call or commitments of any character whatsoever relating to, or securities or rights convertible into, any shares of capital stock of the Company.  Furthermore, except as set forth in Schedule 3.1(c), there are no contracts, commitments, understandings, or arrangements by which the Company is or may become bound to issue additional shares of the capital stock of the Company or options, securities or rights convertible into shares of capital stock of the Company.  Except for customary transfer restrictions contained in agreements entered into by the Company in order to sell restricted, as of the Effective Date, the Company is not a party to, and it has no knowledge of, any agreement restricting the voting or transfer of any shares of the capital stock of the Company.  The offer and sale of all capital stock, convertible securities, rights, warrants, or options of the Company issued prior to the Effective Date complied in all material respects with all applicable federal and state securities laws, and no stockholder has a right of rescission or damages with respect thereto which would have a Material Adverse Effect.  The Company has furnished or made available to the Purchaser true and correct copies of the Company’s Certificate of Incorporation as in effect on the Effective Date (the “Articles”), and the Company’s Bylaws as in effect on the Effective Date (the “Bylaws”).
 
 
5

 
 
(d)           Issuance of Shares.  The Shares to be issued under this Agreement have been or will be (prior to issuance to the Purchaser hereunder) duly authorized by all necessary corporate action and, when paid for or issued in accordance with the terms hereof, the Shares shall be validly issued and outstanding, fully paid and nonassessable, and the Purchaser shall be entitled to all rights accorded to a holder of Common Stock.
 
(e)           No Conflicts.  The execution, delivery and performance of this Agreement by the Company and the consummation by the Company of the transactions contemplated herein do not (i) violate any provision of the Company’s Articles or Bylaws, (ii) conflict with, or constitute a default (or an event which with notice or lapse of time or both would become a default) under, or give to others any rights of termination, amendment, acceleration or cancellation of, any material agreement, mortgage, deed of trust, indenture, note, bond, license, lease agreement, instrument or obligation to which the Company is a party, (iii) create or impose a lien, charge or encumbrance on any property of the Company under any agreement or any commitment to which the Company is a party or by which the Company is bound or by which any of its respective properties or assets are bound, or (iv) result in a violation of any federal, state, local or foreign statute, rule, regulation, order, judgment or decree (including federal and state securities laws and regulations) applicable to the Company or any of its subsidiaries or by which any property or asset of the Company or any of its subsidiaries are bound or affected, except, in all cases, for such conflicts, defaults, terminations, amendments, acceleration, cancellations and violations as would not, individually or in the aggregate, have a Material Adverse Effect.  The Company is not required under federal, state or local law, rule or regulation to obtain any consent, authorization or order of, or make any filing or registration with, any court or governmental agency in order for it to execute, deliver or perform any of its obligations under this Agreement, or issue and sell the Shares to the Purchaser in accordance with the terms hereof (other than any filings which may be required to be made by the Company with the Commission or the Principal Market subsequent to the Effective Date, including the Registration Statement and any registration statement, amendment, prospectus or prospectus supplement which may be filed pursuant hereto); provided, however, that, for purposes of the representation made in this sentence, the Company is assuming and relying upon the accuracy of the representations, warranties and agreements of the Purchaser herein.
 
(f)           Commission Documents, Financial Statements.  The Common Stock is registered pursuant to Section 12(b) or 12(g) of the Exchange Act and, as of the Effective Date the Company has timely filed all Commission Documents.  The Company has delivered or made available to the Purchaser true and complete copies of the Commission Documents filed with the Commission since March 31, 2012 and prior to the Effective Date.  The Company has not provided to the Purchaser any information which, according to applicable law, rule or regulation, should have been disclosed publicly by the Company but which has not been so disclosed, other than with respect to the transactions contemplated by this Agreement.  As of their respective filing dates, the Commission Documents complied in all material respects with the requirements of the Exchange Act and other federal, state and local laws, rules and regulations applicable to it, and, as of its date, the Commission Documents did not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary in order to make the statements therein, in light of the circumstances under which they were made, not misleading.  The financial statements of the Company included in the Commission Documents comply as to form in all material respects with applicable accounting requirements and the published rules and regulations of the Commission or other applicable rules and regulations with respect thereto.  Such financial statements have been prepared in accordance with GAAP applied on a consistent basis during the periods involved (except (i) as may be otherwise indicated in such financial statements or the notes thereto or (ii) in the case of unaudited interim statements, to the extent they may not include footnotes or may be condensed or summary statements), and fairly present in all material respects the financial position of the Company and its subsidiaries as of the dates thereof and the results of operations and cash flows for the periods then ended (subject, in the case of unaudited statements, to normal year-end audit adjustments).
 
 
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(g)           No Material Adverse Effect or Material Change in Ownership.  Since the filing of the March 31, 2012 Form 10-Q, no Material Adverse Effect or any Material Change in Ownership has occurred or exists with respect to the Company.
 
(h)           No Undisclosed Liabilities. Neither the Company nor any of its subsidiaries has any liabilities, obligations, claims or losses (whether liquidated or unliquidated, secured or unsecured, absolute, accrued, contingent or otherwise) that would be required to be disclosed on a balance sheet of the Company or any Subsidiary (including the notes thereto) in conformity with GAAP and are not disclosed in the Commission Documents.
 
(i)           No Undisclosed Events or Circumstances.  No event or circumstance has occurred or exists with respect to the Company or its subsidiaries or their respective businesses, properties, prospects, operations or financial condition, which, under applicable law, rule or regulation, requires public disclosure or announcement by the Company but which has not been so publicly announced or disclosed.
 
(j)           Indebtedness.  The Commission Documents as of the date hereof and the Effective Date set forth all outstanding secured and unsecured Indebtedness of the Company, or for which the Company or any Subsidiary has commitments through such date.  For the purposes of this Agreement, “Indebtedness” shall mean (a) any liabilities for borrowed money or amounts owed in excess of $1,000,000 (other than trade accounts payable incurred in the ordinary course of business), (b) all guaranties, endorsements and other contingent obligations in respect of Indebtedness of others in excess of $1,000,000, whether or not the same are or should be reflected in the Company’s balance sheet (or the notes thereto), except guaranties by endorsement of negotiable instruments for deposit or collection or similar transactions in the ordinary course of business; and (c) the present value of any lease payments in excess of $1,000,000 due under leases required to be capitalized in accordance with GAAP.  Neither the Company nor any Subsidiary is in default with respect to any Indebtedness.
 
(k)           Title To Assets.  Except as set forth in Schedule 3.1(k), each of the Company and its Subsidiaries has good and marketable title to all of their respective real and personal property reflected in the Commission Documents, free of any mortgages, pledges, charges, liens, security interests or other encumbrances, except for those that do not or would not have a Material Adverse Effect.  All said real property leases of the Company are valid and subsisting and in full force and effect in all material respects.
 
(l)           Actions Pending.  There is no action, suit, claim, investigation or proceeding pending or, to the knowledge of the Company, threatened against the Company or any Subsidiary which questions the validity of this Agreement or the transactions contemplated hereby or any action taken or to be taken pursuant hereto or thereto.  There is no action, suit, claim, investigation or proceeding pending or, to the knowledge of the Company, threatened, against or involving the Company, any Subsidiary or any of their respective properties or assets and which, if determined adversely to the Company or its Subsidiary, would have a Material Adverse Effect.
 
 
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(m)           Compliance With Law.  The business of the Company and the subsidiaries has been and is presently being conducted in all material respects in accordance with all applicable federal, state and local governmental laws, rules, regulations and ordinances, except as, individually or in the aggregate, do not or would not have a Material Adverse Effect.  The Company and each of its subsidiaries have all franchises, permits, licenses, consents and other governmental or regulatory authorizations and approvals necessary for the conduct of its business as now being conducted by it, except where the failure to possess such franchises, permits, licenses, consents and other governmental or regulatory authorizations and approvals, individually or in the aggregate, do not or would not have a Material Adverse Effect.
 
(n)           Certain Fees.  No brokers, finders or financial advisory fees or commissions will be payable by the Company or any Subsidiary with respect to the transactions contemplated by this Agreement; except that finder’s fee will be payable to GEMIA Inc., and Gulf Partners LLC, or their respective affiliated entities, in connection with this transaction.
 
(o)           Disclosure.  Neither this Agreement nor the Commission Documents or any other documents, certificates or instruments furnished to the Purchaser by or on behalf of the Company in connection with the transactions contemplated by this Agreement contain any untrue statement of a material fact or omits to state a material fact necessary in order to make the statements made herein or therein, in the light of the circumstances under which they were made herein or therein, not misleading.
 
(p)           Operation Of Business.  The Company or one or more of its subsidiaries owns or controls all patents, trademarks, service marks, trade names, copyrights, licenses and authorizations of the Company as set forth in the Commission Documents, and all rights with respect to the foregoing, which are necessary for the conduct of its business as now conducted without, to the Company’s knowledge, any conflict with the rights of others, except to the extent that any such conflict would not have a Material Adverse Effect.
 
(q)           [Intentionally Omitted].
 
(r)           Material Agreements.  The Company is not a party to any written or oral contract, instrument, agreement, commitment, obligation, plan or arrangement, a copy of which would be required to be filed with the Commission as an exhibit to an annual report on Form 10-K (collectively, “Material Agreements”) which has not been filed in the Commission Documents.  The Company has in all material respects performed all the obligations required to be performed by them to date under the Material Agreements, have received no notice of default by the Company thereunder and, to the best of the Company’s knowledge, are not in default under any Material Agreement now in effect, the result of which would have a Material Adverse Effect.
 
 
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(s)           Transactions With Affiliates.  Except as set forth in the Commission Documents, there are no loans, leases, agreements, contracts, royalty agreements, management contracts or arrangements or other continuing transactions exceeding $100,000 between (a) the Company or any Subsidiary, on the one hand, and (b) any person or entity who would be covered by Item 404(a) of Regulation S-K, on the other hand.
 
(t)           Securities Act.  The Company will comply in all material respects with all applicable federal and state securities laws in connection with the offer, issuance and sale of the Shares hereunder.  The Company will comply, when so filed, in all material respects with the provisions of the Securities Act.  The Commission has not issued any order preventing or suspending the use of the Registration Statement.  The Registration Statement, in the form in which it will become effective, and also in such form as it may be amended or supplemented from time to time, will comply in all material respects with the provisions of the Securities Act and will not at any such time contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein in the light of the circumstances under which they are made, not misleading.  The Company has not distributed and, prior to the completion of the distribution of the Shares, will not distribute any offering material in connection with the offering and sale of the Shares other than the Registration Statement, the related prospectus or other materials, if any, permitted by the Securities Act.
 
(u)           Employees.  As of the date hereof and as of the Effective Date, the Company does not have any collective bargaining arrangements or agreements covering any of its employees.  As of the date hereof and as of the Effective Date, no officer, consultant or key employee of the Company whose termination, either individually or in the aggregate, would have a Material Adverse Effect, has terminated or, to the knowledge of the Company, has any present intention of terminating his or her employment or engagement with the Company.
 
(v)           Use of Proceeds.  The proceeds from the sale of the Shares will be used by the Company for general corporate purposes including for acquisitions and working capital.
 
(w)           Investment Company Act Status.  The Company is not, and as a result of and immediately upon Effective Date will not be, an “investment company” or a company “controlled” by an “investment company,” within the meaning of the Investment Company Act of 1940, as amended.
 
(x)           ERISA.  No liability to the Pension Benefit Guaranty Corporation has been incurred with respect to any Plan by the Company or any of its subsidiaries which is or would have a Material Adverse Effect.  The execution and delivery of this Agreement and the issue and sale of the Shares will not involve any transaction which is subject to the prohibitions of Section 406 of ERISA or in connection with which a tax could be imposed pursuant to Section 4975 of the Internal Revenue Code of 1986, as amended.  As used in this Section 3.1(y), the term “Plan” shall mean an “employee pension benefit plan” (as defined in Section 3 of ERISA) which is or has been established or maintained, or to which contributions are or have been made, by the Company or any Subsidiary or by any trade or business, whether or not incorporated, which, together with the Company or any Subsidiary, is under common control, as described in Section 414(b) or (c) of the Code.
 
(y)           (Intentionally Omitted).
 
 
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(z)           Acknowledgment Regarding Purchaser’s Purchase of Shares.  The Company acknowledges and agrees that the Purchaser is acting solely in the capacity of an arm’s length purchaser with respect to this Agreement and the transactions contemplated hereunder.  The Company further acknowledges that the Purchaser is not acting as a financial advisor or fiduciary of the Company (or in any similar capacity) with respect to this Agreement and the transactions contemplated hereunder and any advice given by the Purchaser or any of its representatives or agents in connection with this Agreement and the transactions contemplated hereunder is merely incidental to the Purchaser’s purchase of the Shares.
 
Section 3.2   Representatives and Warranties of the Purchaser.  The Purchaser hereby makes the following representations and warranties to the Company:
 
(a)           Organization and Standing of the Purchaser.  The Purchaser is a company duly incorporated, validly existing and in good standing under the laws of the Cayman Islands.
 
(b)           Authorization and Power.  The Purchaser has the requisite corporate power and authority to enter into and perform this Agreement and to purchase the Shares in accordance with the terms hereof.  The execution, delivery and performance of this Agreement by Purchaser and the consummation by it of the transactions contemplated hereby have been duly authorized by all necessary corporate action, and no further consent or authorization of the Purchaser, its Board of Directors or stockholders is required.  This Agreement has been duly executed and delivered by the Purchaser.  This Agreement constitutes, or shall constitute when executed and delivered, a valid and binding obligation of the Purchaser enforceable against the Purchaser in accordance with its terms, except as such enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium, liquidation, conservatorship, receivership, or similar laws relating to, or affecting generally the enforcement of, creditor’s rights and remedies or by other equitable principles of general application.
 
(c)           No Conflicts.  The execution, delivery and performance of this Agreement and the consummation by the Purchaser of the transactions contemplated hereby and thereby or relating hereto do not and will not (i) result in a violation of such Purchaser’s charter documents or bylaws or (ii) conflict with, or constitute a default (or an event which with notice or lapse of time or both would become a default) under, or give to others any rights of termination, amendment, acceleration or cancellation of, any material agreement, mortgage, deed of trust, indenture, note, bond, license, lease agreement, instrument or obligation to which the Purchaser is a party, (iii) create or impose or lien, charge or encumbrance on any property of the Purchaser under any agreement or any commitment to which the Purchaser is party or by which the Purchaser is bound or by which any of its respective properties or assets are bound, or (iv) result in a violation of any law, rule, or regulation, or any order, judgment or decree of any court or governmental agency applicable to the Purchaser or its properties, except for such conflicts, defaults and violations as would not, individually or in the aggregate, prohibit or otherwise interfere with the ability of the Purchaser to enter into and perform its obligations under this Agreement in any material respect.  The Purchaser is not required to obtain any consent, authorization or order of, or make any filing or registration with, any court or governmental agency in order for it to execute, deliver or perform any of its obligations under this Agreement or to purchase the Shares in accordance with the terms hereof; provided, however, that for purposes of the representation made in this sentence, the Purchaser is assuming and relying upon the accuracy of the representations, warranties and agreements of the Company herein.
 
 
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(d)           Accredited Investor.  The Purchaser is an “accredited investor” as defined in Regulation D promulgated under the Securities Act.
 
(e)           Financial Risks. The Purchaser acknowledges that it is able to bear the financial risks associated with an investment in the Shares. The Purchaser is capable of evaluating the risks and merits of an investment in the Shares by virtue of its experience as an investor and its knowledge, experience, and sophistication in financial and business matters and the Purchaser is capable of bearing the entire loss of its investment in the Shares.
 
(f)           Information.  The Purchaser and its advisors, if any, have been furnished with all materials relating to the business, finances and operations of the Company and materials relating to the offer and sale of the Shares which have been requested by the Purchaser.  The Purchaser and its advisors, if any, have been afforded the opportunity to ask questions of the Company.  The Purchaser has sought such accounting, legal and tax advice as it has considered necessary to make an informed investment decision with respect to its acquisition of the Shares.  The Purchaser understands that it (and not the Company) shall be responsible for its own tax liabilities that may arise as a result of this investment or the transactions contemplated by this Agreement.
 
ARTICLE IV
COVENANTS
 
The Company covenants with the Purchaser, and the Purchaser covenants with the Company, as follows, which covenants of one party are for the benefit of the other party, during the Investment Period.
 
Section 4.1   Securities Compliance.
 
(a)           The Company shall notify the Commission and the Principal Market, if applicable, in accordance with their rules and regulations, of the transactions contemplated by this Agreement, and shall take all other necessary action and proceedings as may be required and permitted by applicable law, rule and regulation, for the legal and valid issuance of the Shares to the Purchaser. The Company agrees that it shall, within the time required under the Exchange Act file a report on Form 8-K disclosing this Agreement and the transaction contemplated hereby.
 
(b)           The Company shall take such action, if any, as is reasonably necessary in order to obtain an exemption for or to qualify any subsequent resale of the Shares by the Investor, in each case, under applicable securities or “Blue Sky” laws of the states of the United States in such states as is reasonably requested by the Investor from time to time, and shall provide evidence of any such action so taken to the Investor.
 
Section 4.2   Registration and Listing.  The Company will take all action necessary to cause its Common Stock to continue to be registered under Sections 12(b) or 12(g) of the Exchange Act, will comply in all material respects with its reporting and filing obligations under the Exchange Act and take all action necessary to maintain compliance with such reporting and filing obligations, and will not take any action or file any document (whether or not permitted by the Securities Act) to terminate or suspend such registration or to terminate or suspend its reporting and filing obligations under the Exchange Act or Securities Act, except as permitted herein.  The Company will take all action necessary to continue the listing or trading of its Common Stock and the listing of the Shares purchased by Purchaser hereunder on Principal Market or any relevant market or system, if applicable, and will comply in all respects with the Company’s reporting, filing and other obligations under the bylaws or rules of the Principal Market or any relevant market or system.
 
 
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Section 4.3   Warrant.  On the Effective Date, the Company shall deliver to the Purchaser a common stock purchase warrant, in the form attached hereto as Exhibit B (the “Warrant”), to purchase up to 5,000,000 shares of Common Stock at an exercise price per share of $0.27, with an expiration date that is the fifth anniversary of the Effective Date, subject to the terms and conditions of the Warrant, including the vesting schedule set forth therein.  The Company shall issue additional warrants to the Purchaser, pursuant to terms agreed upon by both parties, after the Company has issued, and the Purchaser has purchased, $2 million dollars worth of Common Stock through the exercise of Draw Downs.
 
Section 4.4   Registration Rights Agreement.  The Company and the Purchaser shall enter into the Registration Rights Agreement with respect to the Shares, dated the Effective Date, in the form of Exhibit A attached hereto.
 
Section 4.5   Compliance with Laws.
 
(a)           The Company shall comply with all applicable laws, rules, regulations and orders (including without limitation Rule 415(a)(4) under the Securities Act) noncompliance with which would have a Material Adverse Effect.
 
(b)           The Purchaser shall comply with all applicable laws, rules, regulations and orders in connection with this Agreement and the transactions contemplated hereby.  Without limiting the foregoing, the Purchaser shall comply with the requirements of the Securities Act and the Exchange Act including without limitation Rule 415(a)(4) under the Securities Act and Rule 10b-5 and Regulation M under the Exchange Act.
 
Section 4.6   Keeping of Records and Books of Account.  The Company shall keep adequate records and books of account, in which complete entries will be made in accordance with GAAP consistently applied, reflecting all financial transactions of the Company, and in which, for each fiscal year, all proper reserves for depreciation, depletion, obsolescence, amortization, taxes, bad debts and other purposes in connection with its business shall be made.
 
Section 4.7   Limitations on Holdings and Issuances.  Notwithstanding anything in this Agreement to the contrary, at no time may the Company issue, and at no time shall the Purchaser be obligated to purchase, any Shares which would result in the Purchaser beneficially owning, directly or indirectly, at the time of such proposed issuance more than 4.9% of the number of shares of Common Stock issued and outstanding as of the date of such proposed issuance; provided, however, that upon the Purchaser providing the Company with sixty-one (61) days notice (pursuant to Section 9.4 hereof) (the "Waiver Notice") that the Purchaser would like to waive this Section 4.7 with regard to any or all Shares issuable pursuant to this Agreement, this Section 4.7 will be of no force or effect with regard to all or a portion of the Shares referenced in the Waiver Notice until the date that the Purchaser notifies the Company (pursuant to Section 9.4 hereof) that the Purchaser revokes the Waiver Notice; provided, further, that during the sixty-one (61) day period prior to the expiration of the Investment Period, the Purchaser may waive this Section 4.7 by providing a Waiver Notice at any time during such sixty-one (61) day period.
 
 
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Section 4.8   Registration Statement. Within 30 days of the Effective Date, the Company shall cause the Registration Statement to be filed and seek that it be declared effective pursuant to the terms of the Registration Rights Agreement.  The Registration Statement shall register with the Commission the Shares to be issued under the Draw Downs. The Purchaser shall not be obligated to accept a Draw Down request from the Company unless the Registration Statement is then effective and the prospectus included in the Registration Statement is then current and in compliance with all applicable rules.
 
Section 4.9   Other Agreements and Other Financings.
 
(a)           The Company shall not enter into any agreement in which the terms of such agreement would restrict or impair the right to perform of the Company or any Subsidiary under this Agreement or the Articles.
 
(b)           The Company shall not enter into any agreement, the principal purpose of which is to secure an Other Financing (as defined below) during the Investment Period.  “Other Financing” shall mean an “equity line” that is substantially similar to the financing provided for under this Agreement.
 
Section 4.10   Stop Orders.  The Company will advise the Purchaser promptly and, if requested by the Purchaser, will confirm such advice in writing: (i) of the Company’s receipt of notice of any request by the Commission for amendment of or a supplement to the Registration Statement, any related prospectus or for additional information; (ii) of the Company’s receipt of notice of the issuance by the Commission of any stop order suspending the effectiveness of the Registration Statement or of the suspension of qualification of the Shares for offering or sale in any jurisdiction or the initiation of any proceeding for such purpose; and (iii) of the Company becoming aware of the happening of any event, which makes any statement of a material fact made in the Registration Statement (as then amended or supplemented) untrue or which requires the making of any additions to or changes in the Registration Statement (as then amended or supplemented) in order to state a material fact required by the Securities Act to be stated therein or necessary in order to make the statements therein not misleading.  If at any time the Commission shall issue any stop order suspending the effectiveness of the Registration Statement, the Company will make commercially reasonable efforts to obtain the withdrawal of such order at the earliest possible time.
 
Section 4.11   Selling Restrictions; Volume Limitations.
 
(a)           The Purchaser covenants that during the Investment Period neither the Purchaser nor any of its affiliates nor any entity managed by the Purchaser will, directly or indirectly, sell any securities of the Company except the Shares that it owns or has the right to purchase pursuant to the provisions of a Draw Down Notice.  During the Investment Period, neither the Purchaser nor any of its affiliates nor any entity managed by the Purchaser will enter into a short position with respect to shares of Common Stock of the Company, including in any account of the Purchaser’s or in any account directly or indirectly managed by the Purchaser or any affiliate of the Purchaser or any entity managed by the Purchaser.  During the Investment Period, the Purchaser shall not grant any option to purchase or acquire any right to dispose or otherwise dispose for value of any shares of Common Stock or any securities convertible into, or exchangeable for, or warrants to purchase, any shares of Common Stock, or enter into any swap, hedge or other agreement that transfers, in whole or in part, the economic risk of ownership of the Common Stock, except for such sales permitted by the preceding two sentences.  In addition, on a daily Trading Day basis, the Purchaser agrees to restrict the volume of sales of Shares by the Purchaser, its affiliates and any entity managed by the Purchaser to no more than ten percent (10%) (or such other percentage based on the length of the Draw Down Pricing Period) of the Shares purchased pursuant to such Draw Down Notice.
 
 
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(b)           In addition to the foregoing, in connection with any sale of the Company’s securities (including any short sale permitted by the preceding paragraph), the Purchaser shall comply in all respects with all applicable laws, rules, regulations and orders, including, without limitation, the requirements of the Securities Act and the Exchange Act, including, without limitation, Rule 415(a)(4) under the Securities Act and Regulation M and Rule 10b-5 under the Exchange Act.
 
Section 4.12   Structuring Fee.
 
(a)            The Purchaser will receive a structuring fee from the Company equal to one and one half percent (1.5%) of the Aggregate Limit. Twenty-five percent (25%) of the Fee shall be payable on the Settlement Date of the first four (4) Drawn Downs provided the full Fee is paid  within 12 months from the filing of the Registration Statement. The Company may choose to pay any Fee or portion thereof in common stock at a price equal to the Purchase Price as set forth in Section 6.1 at the time such Fee is due.
 
Section 4.13   Non-Public Information.  Neither the Company nor any of its directors, officers or agents shall disclose any material non-public information about the Company to the Purchaser.
 
Section 4.14   DWAC Eligibility.  The Company shall use its reasonable best efforts to cause the Common Stock and its transfer agent to be, at the time of each Draw Down, eligible to participate in the DWAC system (“DWAC Eligible”).
 
ARTICLE V
OPINION OF COUNSEL AND CERTIFICATE; CONDITIONS TO THE SALE AND PURCHASE OF THE SHARES
 
Section 5.1   Opinion of Counsel and Certificate.  In connection with the execution and delivery of this Agreement, the Purchaser has received (i) an opinion of outside counsel to the Company, dated the Effective Date, in the form of Exhibit C hereto, and (ii) a certificate from the Company, dated the Effective Date, in the form of Exhibit D hereto.
 
Section 5.2   Conditions Precedent to the Obligation of the Company to Sell the Shares.  The obligation hereunder of the Company to issue and sell the Shares to the Purchaser under any Draw Down Notice is subject to the satisfaction or waiver of each of the conditions set forth below.  These conditions are for the Company’s sole benefit and may be waived by the Company at any time in its sole discretion.
 
 
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(a)           Accuracy of the Purchaser’s Representations and Warranties.  Except for representations and warranties that are expressly made as of a particular date, the representations and warranties of the Purchaser in this Agreement shall be true and correct in all material respects as of the date when made and as of each Draw Down Exercise Date and each Settlement Date as though made at that time.
 
(b)           Registration Statement.  The Company shall have the necessary amount of Shares available to be registered pursuant to the Registration Rights Agreement.  The Company shall take all reasonable steps to have the Registration Statement declared effective by the Commission. There shall be no stop order suspending effectiveness of the Registration Statement.
 
(c)           Performance by the Purchaser.  The Purchaser shall have performed, satisfied and complied in all material respects with all covenants, agreements and conditions required by this Agreement to be performed, satisfied or complied with by the Purchaser at or prior to each Draw Down Exercise Date and each Settlement Date, as applicable.
 
(d)           No Injunction.  No statute, regulation, executive order, decree, ruling or injunction shall have been enacted, entered, promulgated or endorsed by any court or governmental authority of competent jurisdiction which prohibits the consummation of any of the transactions contemplated by this Agreement.
 
(e)           No Suspension, Etc.  Trading in the Common Stock shall not have been suspended by the Commission or  Principal Market, and, at any time prior to each Draw Down Exercise Date and applicable Settlement Date, none of the events described in clauses (i), (ii) and (iii) of Section 4.11 hereof shall have occurred, trading in securities generally as reported on the Principal Market shall not have been suspended or limited, nor shall a banking moratorium have been declared either by the United States or State authorities, nor shall there have occurred any material outbreak or escalation of hostilities or other national or international calamity or crisis of such magnitude in its effect on, or any material adverse change in, any financial market which, in each case, in the reasonable judgment of the Company, makes it impracticable or inadvisable to issue the Shares.
 
(f)           No Proceedings or Litigation.  No action, suit or proceeding before any arbitrator or any governmental authority shall have been commenced, and no investigation by any governmental authority shall have been threatened, against the Company or any of the officers, directors or affiliates of the Company seeking to restrain, prevent or change the transactions contemplated by this Agreement, or seeking damages in connection with such transactions.
 
Section 5.3   Conditions Precedent to the Obligation of the Purchaser To Accept a Draw Down and Purchase the Shares.  The obligation hereunder of the Purchaser to accept a Draw Down and to acquire and pay for the Shares is subject to the satisfaction or waiver, at or before each Draw Down Exercise Date and each Settlement Date, of each of the conditions set forth below.  The conditions are for the Purchaser’s sole benefit and may be waived by the Purchaser at any time in its sole discretion.
 
 
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(a)           Accuracy of the Company’s Representations and Warranties.  Except for representations and warranties that are expressly made as of a particular date, each of the representations and warranties of the Company shall be true and correct in all material respects as of the date when made and as of the Draw Down Exercise Date, as though made at that time, including, without limitation, under Section 3.1(h) hereof.
 
(b)           Registration Statement.  The Company shall have the necessary amount of Shares registered pursuant to the Registration Rights Agreement.  The Company shall take all reasonable steps to have the Registration Statement on Form S-1 declared effective by the Commission.  There shall be no stop order suspending effectiveness of the Registration Statement.
 
(c)           No Suspension.  Trading in the Common Stock shall not have been suspended by the Commission or Principal Market, and, at any time prior to such Draw Down Exercise Date, trading in securities generally as reported on the Principal Market shall not have been suspended or limited, nor shall a banking moratorium have been declared either by the United States or State authorities, nor shall there have occurred any material outbreak or escalation of hostilities or other national or international calamity or crisis of such magnitude in its effect on, or any material adverse change in, any financial market which, in each case, in the reasonable judgment of the Purchaser, makes it impracticable or inadvisable to issue the Shares.
 
(d)           Performance by the Company.  The Company shall have performed, satisfied and complied in all material respects with all covenants, agreements and conditions required by this Agreement to be performed, satisfied or complied with by the Company at or prior to each Draw Down Exercise Date and each Settlement Date and shall have delivered the Compliance Certificate substantially in the form attached hereto as Exhibit E.
 
(e)           No Material Adverse Effect or Material Change in Ownership.  No Material Adverse Effect or Material Change in Ownership shall have occurred to the Company.
 
(f)           No Injunction.  No statute, rule, regulation, executive order, decree, ruling or injunction shall have been enacted, entered, promulgated or endorsed by any court or governmental authority of competent jurisdiction which prohibits the consummation of any of the transactions contemplated by this Agreement.
 
(g)           No Proceedings or Litigation.  No action, suit or proceeding before any arbitrator or any governmental authority shall have been commenced, and no investigation by any governmental authority shall have been threatened, against the Company or any subsidiary, or any of the officers, directors or affiliates of the Company or any subsidiary seeking to restrain, prevent or change the transactions contemplated by this Agreement, or seeking damages in connection with such transactions.
 
(h)           Aggregate Limit.  The issuance and sale of the Shares issuable pursuant to such Draw Down Notice will not violate Section 6.2 hereof.
 
(i)            Shares Authorized.  The Shares issuable pursuant to such Draw Down Notice will have been duly authorized by all necessary corporate action of the Company.
 
 
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(j)            Due Diligence. Prior to each Settlement Date and from time to time as reasonably requested by the Purchaser, the Company shall make available for inspection and review by the Purchaser, its advisors and representatives, and any underwriter participating in any disposition of the Shares on behalf of the Purchaser pursuant to the Registration Statement, any amendment, prospectus or prospectus supplement thereto, or any blue sky, FINRA or other filing, all financial and other records, all documents and filings with the Commission, and all other corporate documents and properties of the Company as may be reasonably necessary for the purpose of such review.  In addition, the Company shall cause its officers, directors and employees to supply all such information reasonably requested by the Purchaser or any such representative, advisor or underwriter and to respond to all questions and other inquiries reasonably made or submitted by any such individuals or entities.
 
(k)           Opinion of Counsel.  Subsequent to the effective date of the Registration Statement and prior to the first Draw Down under this Agreement, the Purchaser shall have received an opinion of counsel to the Company in substantially the form set forth as Exhibit F hereto or as otherwise reasonably acceptable to the Purchaser’s counsel.
 
ARTICLE VI
DRAW DOWN TERMS
 
Section 6.1   Draw Down Terms.  Subject to the satisfaction of the conditions set forth in this Agreement, and subject to Section 6.2 below, the parties agree (unless otherwise mutually agreed upon by the parties in writing) as follows:
 
(a)           The Company may, in its sole discretion, issue a Draw Down Notice (as defined in Section 6.1(h) hereof) for a specified Draw Down Amount Requested.  The Purchaser shall be obligated to accept the Draw Down Notice, provided that the Purchaser, in its sole discretion, shall not be obligated to accept more than fifty percent (50%) of the Draw Down Amount Requested and shall have the option to purchase up to two hundred percent (200%) of the Draw Down Amount Requested.  Subject to Section 6.1(g) below, the Purchaser shall pay a per Share amount equal to ninety percent (90%) of the weighted average Daily Closing Price during the Draw Down Pricing Period (the “Purchase Price”).  Subject to Section 4.7 hereof, the Draw Down Amount Requested shall not exceed four hundred percent (400%) (the “Draw Down Limit”) of the average daily trading volume for the ten (10) Trading Days immediately preceding the Draw Down Exercise Date.
 
(b)           Prior to commencement of the Draw Down Pricing Period, the Company shall deliver the Shares to be purchased in such Draw Down to the Purchaser.  If Shares delivered to the Purchaser prior to commencement of the Draw Down Pricing Period are delivered in certificated form and not DWAC Eligible, then the Drawing Down Pricing Period shall not begin until the Shares are cleared by an appointed clearing agent.
 
(c)           Only one Draw Down shall be allowed in each Draw Down Pricing Period.
 
(d)           Each Draw Down shall be settled on the first Trading Day after the end of each Draw Down Pricing Period (the “Settlement Date”).
 
(e)           At the end of each Draw Down Pricing Period, the Purchaser’s total Draw Down commitment under this Agreement shall be reduced by the total amount of the Draw Down Amount for such Draw Down Pricing Period.
 
 
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(f)           Each Draw Down will automatically expire immediately after the last Trading Day of each Draw Down Pricing Period.
 
(g)          If the Daily Closing Price on a given Trading Day in the Draw Down Pricing Period, multiplied by ninety percent (90%), is less than the Threshold Price, then the total amount of the Draw Down Amount Requested will be reduced by 1/10th (or such other fraction based on the length of the Draw Down Pricing Period) and no Shares will be purchased or sold with respect to such Trading Day, unless otherwise agreed by the Parties.
 
(h)          As a condition to exercise of any Draw Down, the Company must (i) provide a notice to the Purchaser of the Company’s exercise of any Draw Down via facsimile transmission before commencement of trading on the first Trading Day of the Draw Down Pricing Period covered by such notice (the “Draw Down Notice”), substantially in the form attached hereto as Exhibit G and (ii) deliver the Shares to the Purchaser or its designees via DWAC, if the Company is approved for DWAC in an amount equal to the Draw Down Amount Requested (which amount shall be adjusted in the event that the amount accepted by the Purchaser pursuant to Section 6.1(a) hereof is different that the Draw Down Amount Requested).  The date the Company delivers the Draw Down Notice and the Shares in accordance with this Section 6.1(h) shall be a “Draw Down Exercise Date.”  The Draw Down Notice shall specify the Draw Down Amount Requested, set the Threshold Price for such Draw Down and designate the first Trading Day of the Draw Down Pricing Period that the Company wishes to grant to the Purchaser during the Draw Down Pricing Period.
 
(i)           On each Settlement Date, the Purchaser shall provide the Company a closing notice in the form of Exhibit G attached hereto and shall make payment for the Shares acquired pursuant to this Agreement to the Company’s designated account by wire transfer of immediately available funds, provided that the Shares were received by the Purchaser in accordance with 6.1(b) hereof.
 
(j)           If the Company tenders a Draw Down by delivering a Draw Down Notice to the Purchaser, and the Purchaser fails to make payment for the shares on the Settlement Date, the Shares issuable upon exercise of the Warrants and the structuring fee to be paid to the Purchaser pursuant to Section 4.12 shall be reduced by the percentage amount equal to the quotient of the Draw Down Amount divided by $2,000,000, but only if Purchaser does not make payment for the shares within three (3) Trading Days after notice thereof by the Company to Purchaser.
 
Section 6.2   Aggregate Limit.  Notwithstanding anything to the contrary herein, in no event may the Company issue a Draw Down Notice to the extent that the sale of shares of Common Stock pursuant thereto and pursuant to all prior Draw Down Notices issued hereunder would cause the Company to sell or the Purchaser to purchase shares of Common Stock which in the aggregate are in excess of the Aggregate Limit.  If the Company issues a Draw Down Notice that otherwise would permit the Purchaser to purchase shares of Common Stock which would cause the aggregate purchases by Purchaser hereunder to exceed the Aggregate Limit, such Draw Down Notice shall be void ab initio to the extent of the amount by which the dollar value of shares or number of shares, as the case may be, of Common Stock otherwise issuable pursuant to such Draw Down Notice or together with the dollar value of shares or number of shares, as the case may be, of all other Common Stock purchased by the Purchaser pursuant hereto would exceed the Aggregate Limit.
 
 
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ARTICLE VII
TERMINATION
 
Section 7.1   Term, Termination by Mutual Consent.  Unless earlier terminated as provided hereunder, this Agreement shall terminate automatically on the earlier of (i) twenty four (24) consecutive months from the Effective Date (the “Investment Period”) and (ii) the date the Purchaser shall have purchased the Aggregate Limit.  This Agreement may be terminated at any time by mutual written consent of the parties, effective as of the date of such mutual written consent unless otherwise provided in such written consent.
 
Section 7.2    Other Termination.  The Company shall inform the Purchaser, and the Purchaser shall have the right to terminate this Agreement within the subsequent thirty (30) days (the “Event Period”), effective upon written notice to the Company under Section 9.4 in the Event Period, if during the Investment Period (x) the Company enters into a definitive agreement with any third party, the principal purpose of which is to secure any equity line financing which provides for an Other Financing as defined in 4.9(b) above, or (y) an event resulting in a Material Adverse Effect or Material Change in Ownership has occurred.  In such event, the Purchaser may terminate this Agreement upon one (1) business day’s prior written notice during the Event Period.
 
Section 7.3   Effect of Termination.  In the event of termination by the Company or the Purchaser, written notice thereof shall forthwith be given to the other party as provided in Section 9.4 and the transactions contemplated by this Agreement shall be terminated without further action by either party.  If this Agreement is terminated as provided in Section 7.1 or 7.2 herein, this Agreement shall become void and of no further force and effect, except as provided in Section 9.9 hereof.  Nothing in this Section 7.3 shall be deemed to release the Company or the Purchaser from any liability for any breach under this Agreement, or to impair the rights of the Company and the Purchaser to compel specific performance by the other party of its obligations under this Agreement.
 
ARTICLE VIII
INDEMNIFICATION
 
Section 8.1 General Indemnity.
 
(a)           Indemnification by the Company.  The Company will indemnify and hold harmless the Purchaser, GEM and each person who controls the Purchaser or GEM within the meaning of Section 15 of the Securities Act or Section 20(a) of the Exchange Act from and against any losses, claims, damages, liabilities and expenses (including reasonable costs of defense and investigation and all attorneys’ fees) to which the Purchaser, GEM and each such controlling person may become subject, under the Securities Act, the Exchange Act or otherwise, insofar as such losses, claims, damages, liabilities and expenses (or actions in respect thereof) arise out of or are based upon (i) any untrue statement or alleged untrue statement of a material fact contained, or incorporated by reference, in the Registration Statement relating to Common Stock being sold to the Purchaser (including any prospectus relating thereto), or any amendment or supplement to it, or (ii) the omission or alleged omission to state in the Registration Statement or any document incorporated by reference in the Registration Statement, a material fact required to be stated therein or necessary to make the statements therein not misleading.  Pursuant to Section 8.2 hereof, the Company will reimburse the Purchaser, GEM and each such controlling person promptly upon demand for any legal or other costs or expenses reasonably incurred by the Purchaser, GEM or such controlling person in investigating, defending against, or preparing to defend against any such claim, action, suit or proceeding.
 
 
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(b)           Indemnification by the Purchaser.  The Purchaser will indemnify and hold harmless the Company, each of its directors and officers, and each person, if any, who controls the Company within the meaning of Section 15 of the Securities Act or Section 20(a) of the Exchange Act from and against any losses, claims, damages, liabilities and expenses (including reasonable costs of defense and investigation and all attorneys fees) to which the Company and each such controlling person may become subject, under the Securities Act or otherwise, insofar as such losses, claims, damages, liabilities and expenses (or actions in respect thereof) arise out of or are based upon (i) an untrue statement, alleged untrue statement, omission or alleged omission, included in the Registration Statement in reliance upon, and in conformity with, written information furnished by the Purchaser to the Company for inclusion in the Registration Statement, or (ii) the omission or alleged omission to state in the Registration Statement a material fact required to be stated therein or necessary to make the statements therein not misleading, to the extent, but only to the extent, the untrue statement, alleged untrue statement, omission or alleged omission was made in reliance upon, and in conformity with, written information furnished by the Purchaser to the Company for inclusion in the Registration Statement.  Pursuant to Section 8.2 hereof, the Purchaser will reimburse the Company and each such director, officer or controlling person promptly upon demand for any legal or other costs or expenses reasonably incurred by the Company or the other person in investigating, defending against, or preparing to defend against any such loss, claim, damage, liability or expense.
 
Section 8.2   Indemnification Procedures.  Promptly after a person receives notice of a claim or the commencement of an action for which the person intends to seek indemnification under Section 8.1, the person will notify the indemnifying party in writing of the claim or commencement of the action, suit or proceeding; provided, however, that failure to notify the indemnifying party will not relieve the indemnifying party from liability under Section 8.1, except to the extent it has been materially prejudiced by the failure to give notice.  The indemnifying party will be entitled to participate in the defense of any claim, action, suit or proceeding as to which indemnification is being sought, and if the indemnifying party acknowledges in writing the obligation to indemnify the party against whom the claim or action is brought, the indemnifying party may (but will not be required to) assume the defense against the claim, action, suit or proceeding with counsel satisfactory to it.  After an indemnifying party notifies an indemnified party that the indemnifying party wishes to assume the defense of a claim, action, suit or proceeding, the indemnifying party will not be liable for any legal or other expenses incurred by the indemnified party in connection with the defense against the claim, action, suit or proceeding except that if, in the opinion of counsel to the indemnifying party, one or more of the indemnified parties should be separately represented in connection with a claim, action, suit or proceeding, the indemnifying party will pay the reasonable fees and expenses of one separate counsel for the indemnified parties.  Each indemnified party, as a condition to receiving indemnification as provided in Section 8.1, will cooperate in all reasonable respects with the indemnifying party in the defense of any action or claim as to which indemnification is sought.  No indemnifying party will be liable for any settlement of any action effected without its prior written consent.  No indemnifying party will, without the prior written consent of the indemnified party, effect any settlement of a pending or threatened action with respect to which an indemnified party is, or is informed that it may be, made a party and for which it would be entitled to indemnification, unless the settlement includes an unconditional release of the indemnified party from all liability and claims which are the subject matter of the pending or threatened action.
 
 
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If for any reason the indemnification provided for in this Agreement is not available to, or is not sufficient to hold harmless, an indemnified party in respect of any loss or liability referred to in Section 8.1 as to which it is entitled to indemnification thereunder, each indemnifying party will, in lieu of indemnifying the indemnified party, contribute to the amount paid or payable by the indemnified party as a result of such loss or liability, (i) in the proportion which is appropriate to reflect the relative benefits received by the indemnifying party on the one hand and by the indemnified party on the other from the sale of Shares which is the subject of the claim, action, suit or proceeding which resulted in the loss or liability or (ii) if that allocation is not permitted by applicable law, in such proportion as is appropriate to reflect not only the relative benefits of the sale of such Shares, but also the relative fault of the indemnifying party and the indemnified party with respect to the statements or omissions which are the subject of the claim, action, suit or proceeding that resulted in the loss or liability, as well as any other relevant equitable considerations.
 
 
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ARTICLE IX
MISCELLANEOUS
 
Section 9.1   Fees and Expenses.  Each party shall bear its own fees and expenses related to the transactions contemplated by this Agreement; provided, however, that the Company shall pay, at the Effective Date, all reasonable attorneys’ fees and expenses (exclusive of disbursements and out-of-pocket expenses) incurred by the Purchaser up to $30,000 in connection with the preparation, negotiation, execution and delivery of this Agreement.  In addition, the Company shall pay all reasonable attorneys’ fees and expenses incurred by the Purchaser in connection with any amendments, modifications or waivers of this Agreement.  The Company shall pay all stamp or other similar taxes and duties levied in connection with issuance of the Shares pursuant hereto.
 
Section 9.2   Specific Enforcement, Consent to Jurisdiction.
 
(a)           The Company and the Purchaser acknowledge and agree that irreparable damage would occur in the event that any of the provisions of this Agreement were not performed in accordance with their specific terms or were otherwise breached.  It is accordingly agreed that either party shall be entitled to an injunction or injunctions to prevent or cure breaches of the provisions of this Agreement by the other party and to enforce specifically the terms and provisions hereof, this being in addition to any other remedy to which either party may be entitled by law or equity.
 
(b)           Each of the Company and the Purchaser (i) hereby irrevocably submits to the jurisdiction of the United States District Court and other courts of the United States sitting in the State of New York for the purposes of any suit, action or proceeding arising out of or relating to this Agreement, and (ii) hereby waives, and agrees not to assert in any such suit, action or proceeding, any claim that it is not personally subject to the jurisdiction of such court, that the suit, action or proceeding is brought in an inconvenient forum or that the venue of the suit, action or proceeding is improper.  Each of the Company and the Purchaser consents to process being served in any such suit, action or proceeding by mailing a copy thereof to such party at the address in effect for notices to it under this Agreement and agrees that such service shall constitute good and sufficient service of process and notice thereof.  Nothing in this Section shall affect or limit any right to serve process in any other manner permitted by law.
 
Section 9.3   Entire Agreement; Amendment.  This Agreement represents the entire agreement of the parties with respect to the subject matter hereof, and there are no promises, undertakings, representations or warranties by either party relative to subject matter hereof not expressly set forth herein.  No provision of this Agreement may be amended other than by a written instrument signed by both parties hereto.
 
Section 9.4   Notices.  Any notice, demand, request, waiver or other communication required or permitted to be given hereunder shall be in writing and shall be effective (a) upon hand delivery, by telex (with correct answer back received), telecopy or facsimile (with telecopy or facsimile machine confirmation of delivery received) at the address or number designated below (if delivered on a business day during normal business hours where such notice is to be received), or the first business day following such delivery (if delivered other than on a business day during normal business hours where such notice is to be received) or (b) on the second business day following the date of mailing by express courier service, fully prepaid, addressed to such address, or upon actual receipt of such mailing, whichever shall first occur.  The address for such communications shall be:
 
 
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If to the Company:
Cyclone Power Technologies Inc.
 
601 NE 26th Court
 
Pampano Beach, FL 33064
 
Attn: Christopher Nelson, President and General Counsel

With copies to:
Joel Mayersohn, Esq.
 
Roetzel & Andress
 
350 East Las Olas Boulevard
 
Las Olas Centre II, Suite 1150
 
P.O. Box 30310
 
Fort Lauderdale, FL 33303-0310
 
Direct Dial Number: 954-759-2739
 
Main Phone Number: 954-462-4150
 
Fax: 954-462-4260
 
If to the Purchaser:
GEM Global Yield Fund Limited
 
c/o CM Group
 
Commerce House
 
1 Bowring Road
 
Ramsey
 
Isle of Man
 
IM8 2LQ
 
With copies to:
Kramer Levin Naftalis & Frankel LLP
 
1177 Avenue of the Americas
 
New York, New York 10036
 
Telephone Number:  (212) 715-9100
 
Fax:  (212) 715-8000
 
Attention:  Christopher S. Auguste, Esq.
 
Either party hereto may from time to time change its address for notices by giving at least ten (10) days advance written notice of such changed address to the other party hereto.
 
Section 9.5   Waivers.  No waiver by either party of any default with respect to any provision, condition or requirement of this Agreement shall be deemed to be a continuing waiver in the future or a waiver of any other provisions, condition or requirement hereof, nor shall any delay or omission of any party to exercise any right hereunder in any manner impair the exercise of any such right accruing to it thereafter.  No provision of this Agreement may be waived other than in a written instrument signed by the party against whom enforcement of such waiver is sought.
 
 
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Section 9.6   Headings.  The article, section and subsection headings in this Agreement are for convenience only and shall not constitute a part of this Agreement for any other purpose and shall not be deemed to limit or affect any of the provisions hereof.
 
Section 9.7   Successors and Assigns.  The Neither party may assign this Agreement to any person without the prior consent of the other party.  This Agreement shall be binding upon and inure to the benefit of the parties and their successors and assigns.  The assignment by a party to this Agreement of any rights hereunder shall not affect the obligations of such party under this Agreement.
 
Section 9.8   Governing Law.  This Agreement shall be governed by and construed in accordance with the internal laws of the State of New York, without giving effect to the choice of law provisions.
 
Section 9.9   Survival.  The representations and warranties of the Company and the Purchaser contained in Article III and the covenants contained in Article IV shall survive the execution and delivery hereof until the termination of this Agreement, and the agreements and covenants set forth in Article VIII of this Agreement shall survive the execution and delivery hereof.
 
Section 9.10   Counterparts.  This Agreement may be executed in any number of counterparts, all of which taken together shall constitute one and the same instrument and shall become effective when counterparts have been signed by each party and delivered to the other parties hereto, it being understood that all parties need not sign the same counterpart.  In the event any signature is delivered by facsimile transmission, the party using such means of delivery shall cause four additional executed signature pages to be physically delivered to the other parties within five days of the execution and delivery hereof.
 
Section 9.11   Publicity.  On or after the Effective Date, the Company may issue a press release or otherwise make a public statement or announcement with respect to this Agreement or the transactions contemplated hereby or the existence of this Agreement (including, without limitation, by filing a copy of this Agreement with the Commission); provided, however, that prior to issuing any such press release, making any such public statement or announcement, the Company shall consult with the Purchaser on the form and substance of such press release or other disclosure.
 
Section 9.12   Severability.  The provisions of this Agreement are severable and, in the event that any court of competent jurisdiction shall determine that any one or more of the provisions or part of the provisions contained in this Agreement shall, for any reason, be held to be invalid, illegal or unenforceable in any respect, such invalidity, illegality or unenforceability shall not affect any other provision or part of a provision of this Agreement, and this Agreement shall be reformed and construed as if such invalid or illegal or unenforceable provision, or part of such provision, had never been contained herein, so that such provisions would be valid, legal and enforceable to the maximum extent possible.
 
Section 9.13   Further Assurances.  From and after the date of this Agreement, upon the request of the Purchaser or the Company, each of the Company and the Purchaser shall execute and deliver such instrument, documents and other writings as may be reasonably necessary or desirable to confirm and carry out and to effectuate fully the intent and purposes of this Agreement.
 
 
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IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be duly executed by their respective authorized officer as of the date first above written.
 

 
CYCLONE POWER TECHNOLOGIES, INC.
 
 
 
       
 
By:
/s/ Christopher Nelson  
    Name: Christopher Nelson  
   
Title: President
 
 

 
GEM GLOBAL YIELD FUND LIMITED
 
       
 
By:
/s/ Clive Needham  
    Name: Clive Needham  
   
Title: Director
 
 

Signature Page to Common Stock Purchase Agreement
 
 

 
 
Schedule 3.1 (a) – Subsidiaries
 

The Company has two subsidiaries, as follows:
 
Cyclone-WHE LLC – currently 82.5% owned by the Company
 
Cyclone-TeamSteam USA LLC – currently 100% owned by the Company
 
 
 

 
 
Schedule 3.1 (c) – Registration Rights, Warrants, Options
 
 
Registration Rights (as of June 1, 2012):
 
The Company has granted piggy-back registration rights (which can be deferred at the insistence of the Investor) with respect to the following number of shares and warrants:
 
Shares: 2,200,000 – expires 6 month from issuance
Warrants: 5,061,251
 
 
Warrants (as of June 1, 2012):
 
Total Outstanding                                           Avg. Exercise Price
6,581,751*                                                          $0.20/share
 
*With respect to 5,061,251 warrants, the Company has agreed to a price adjustment provision, which provides that the current strike price will be adjusted if the Company issues stock (or equity convertible into stock) at a price lower than $.20/share.
 
 
Options (as of June 1, 2012):
 
Total Outstanding                                           Avg. Exercise Price
7,130,000                                               $0.20/share
 
All information in this Schedule 3.1 (c) is further defined in the Company Commission Documents, specifically, its Form 10-Q for the period ended March 31, 2012, and Form 10-K for the year ended December 31, 2011.
 
 
 

 

Schedule 3.1 (k) - Liens
 
 
Schoell Marine, a company owned by Harry Schoell, the Company’s CEO and founder, has a UCC-1 lien on the patent of the Company, which secures a 6% demand loan in the amount of $461,806.

 
 

 
 
EXHIBIT A

Registration Rights Agreement

(see attached)

 
 

 

EXHIBIT B

Warrant

(see attached)
 
 
 

 
 
EXHIBIT C

Opinion of Counsel

Law Firm of Christopher M. Nelson
1182 Canoe Point
Delray Beach, FL 33444

October 1, 2012

Re:           $2,500,000 Aggregate Offering of Common Stock of Cyclone Power Technologies Inc.

Ladies and Gentlemen:
 
We have acted as special counsel to Cyclone Power Technologies Inc., a Florida corporation (the “Company”), in connection with the Common Stock Purchase Agreement dated as of October 1, 2012 between you and the Company (the “Purchase Agreement”).  This letter is being furnished to you pursuant to Section 5.1 of the Purchase Agreement.
 
As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter.  We have examined, among other things, the following:  the Certificate of Incorporation and Bylaws of the Company and certain resolutions of the Board of Directors of the Company relating to the Purchase Agreement and the transactions contemplated thereby.
 
As to facts material to the opinions, statements and assumptions expressed herein, we have, with your consent, relied upon oral or written statements and representations of officers and other representatives of the Company and others. We have not independently verified such factual matters.
 
We are opining herein as to the effect on the subject transaction only of the Florida Corporation Law, and we express no opinion with respect to the applicability thereto, or the effect thereon, of the laws of any other jurisdiction or any other laws, or as to any matters of municipal law or the laws of any local agencies within any state.
 
Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof:
 
1.           The Company and each of its Subsidiaries is duly qualified to do business as a foreign corporation and is in good standing in every jurisdiction in which the nature of the business conducted or property owned by it makes such qualification necessary except for any jurisdiction in which the failure to be so qualified will not have a Material Adverse Effect.
 
 
 

 
 
2.           The execution of, and performance of the obligations under, the Purchase Agreement, and the issuance and sale of the Shares by the Company pursuant to the Purchase Agreement will not, as of the date hereof:  (i) conflict with, or constitute a default (or an event which with notice or lapse of time or both would become a default) under, or give to others any rights of termination, amendment, acceleration or cancellation of, any material agreement, mortgage, deed of trust, indenture, note, bond, license, lease agreement, instrument or obligation to which the Company is a party, (ii) create or impose a lien, charge or encumbrance on any property of the Company under any agreement or any commitment to which the Company is a party or by which the Company is bound or by which any of its respective properties or assets are bound, (iii) to my knowledge, result in a violation of any federal or state order, judgment or decree applicable to the Company or any of its Subsidiaries or by which any property or asset of the Company or any of its Subsidiaries are bound or affected, except, in all cases, for such conflicts, defaults, terminations, amendments, acceleration, cancellations and violations as would not, individually or in the aggregate, have a Material Adverse Effect, (iv) violate the Company’s Governing Documents; (v) violate any federal or New York statute, rule or regulation applicable to the Company; or (vi) require any consents, approvals, or authorizations to be obtained by the Company, or any registrations, declarations or filings to be made by the Company, in each case, under any federal or New York statute, rule or regulation applicable to the Company that have not been obtained or made.
 
3.           There is no action, suit, claim, investigation or proceeding pending or, to my knowledge, threatened against the Company or any Subsidiary which questions the validity of the Purchase Agreement or the transactions contemplated hereby or any action taken or to be taken pursuant hereto or thereto.  There is no action, suit, claim, investigation or proceeding pending or, to my knowledge, threatened, against or involving the Company, any Subsidiary or any of their respective properties or assets and which, if determined adversely to the Company or its Subsidiary, would have a Material Adverse Effect.
 
4.           The execution, delivery and performance of the Purchase Agreement have been duly authorized by all necessary corporate action of the Company, and the Purchase Agreement has been duly executed and delivered by the Company.
 
This letter is furnished only to you in your capacity as purchaser under the Purchase Agreement and is solely for your benefit in connection with the transactions covered hereby.  This letter may not be relied upon by you for any other purpose, or furnished to, assigned to, quoted to, or relied upon by any other person, firm or other entity for any purpose (including any person, firm or other entity that acquires Shares from you) without our prior written consent, which may be granted or withheld in our sole discretion. I am a member of the Bar of the State of Florida. To the extent that New York law is stated in this letter, I am assuming that such law is materially similar to Florida law; but I make no legal opinion to New York law.
 
 
Very truly yours,

Law Firm of Christopher M. Nelson

/s/ Christopher Nelson
Christopher Nelson,
For the Firm
 
 
 

 

EXHIBIT D

COMMON STOCK PURCHASE AGREEMENT
CERTIFICATE OF THE COMPANY

CLOSING CERTIFICATE
 
October 1, 2012
 
The undersigned, Cyclone Power Technologies Inc., a Florida corporation (the “Company”), delivers this certificate in connection with the Common Stock Purchase Agreement, dated as of October 1, 2012 (the “Agreement”), by and among the Company and GEM Global Yield Fund (the “Purchaser”), and hereby certifies on the date hereof, that (capitalized terms used herein without definition have the meanings assigned to them in the Agreement):
 
1.           Attached hereto as Exhibit A is a true, complete and correct copy of the Certificate of Incorporation of the Company as filed with the Secretary of State of the State of Florida.  The Certificate of Incorporation of the Company has not been further amended or restated, and no document with respect to any amendment to the Certificate of Incorporation of the Company has been filed in the office of the Secretary of State of the State of Florida since the date shown on the face of the state certification relating to the Company’s Certificate of Incorporation, which is in full force and effect on the date hereof, and no action has been taken by the Company in contemplation of any such amendment or the dissolution, merger or consolidation of the Company.
 
2.           Attached hereto as Exhibit B is a true and complete copy of the Bylaws of the Company, as amended and restated through, and as in full force and effect on, the date hereof, and no proposal for any amendment, repeal or other modification to the Amended and Restated By-laws of the Company has been taken or is currently pending before the Board of Directors or stockholders of the Company.
 
3.           The Board of Directors of the Company has approved the transactions contemplated by the Agreement; said approval has not been amended, rescinded or modified and remains in full force and effect as of the date hereof.
 
4.           Each person who, as an officer of the Company, or as attorney-in-fact of an officer of the Company, signed (i) the Agreement and (ii) any other document delivered prior hereto or on the date hereof in connection with the transactions contemplated by the Agreement, was duly elected, qualified and acting as such officer or duly appointed and acting as such attorney-in-fact, and the signature of each such person appearing on any such document is his genuine signature.
 
 
 

 

IN WITNESS WHEREOF, I have signed my name as of the date first above written.
 
 
Cyclone Power Technologies, Inc.


/s/ Frankie Fruge
Name: Frankie Fruge
Title:  COO and Director

 
 

 
 
EXHIBIT E TO THE
COMMON STOCK PURCHASE AGREEMENT
COMPLIANCE CERTIFICATE
 
In connection with the issuance of shares of common stock of Cyclone Power Technologies, Inc. (the “Company”) pursuant to the Draw Down Notice, dated ___________, delivered by the Company to GEM Global Yield Fund (the “Purchaser”) pursuant to Article VI of the Common Stock Purchase Agreement dated as of October 1, 2012, by and between the Company and GEM  Global Yield Fund (the “Agreement”), the undersigned hereby certifies as follows:
 
1.           The undersigned is the duly elected ______________ of the Company.
 
2.           Except as set forth in the attached Schedule, the representations and warranties of the Company set forth in Section 3.1 of the Agreement are true and correct in all material respects as though made on and as of the date hereof, except for representations and warranties that speak as of a particular date.
 
3.           The Company has performed in all material respects all covenants and agreements to be performed by the Company on or prior to the Draw Down Exercise Date and the Settlement Date related to the Draw Down Notice and has complied in all material respects with all obligations and conditions contained in Section 5.3 of the Agreement.
 
Capitalized terms used but not otherwise defined herein shall have the meanings assigned to them in the Agreement.
 
The undersigned has executed this Certificate this _____ day of _________, ____.
 
 
By:                                                                           
 
Name:                                                                      
 
Title:                                                                        

 
 

 

EXHIBIT F
COMMON STOCK PURCHASE AGREEMENT
FORM OF DRAW DOWN NOTICE
 
Reference is made to the Common Stock Purchase Agreement dated as of ______, 2012, (the “Purchase Agreement”) by and between Cyclone Power Technologies, Inc., a Florida corporation (the “Company”) and GEM Global Yield Fund Limited, a company incorporated under the laws of the Cayman Islands.  Capitalized terms used and not otherwise defined herein shall have the meanings given such terms in the Purchase Agreement.
 
In accordance with and pursuant to Section 6.1 of the Purchase Agreement, the Company hereby issues this Draw Down Notice to exercise a Draw Down request for the Draw Down Amount indicated below.
 
Draw Down Amount:
   
Draw Down Pricing Period start date:
   
Draw Down Pricing Period end date:
   
Settlement Date:
   
Draw Down Threshold Price:
   
Dollar Amount and Number of Shares of Common Stock Currently Unissued under the Registration Statement:
   
Dollar Amount and Number of Shares of Common Stock Currently Available under the Aggregate Limit:
   


         
Dated:     By:  
       
Name:
       
Title:
         
     
Address:
Facsimile No.
         
         
         
Name:
Title:
     
 
 
 

 

EXHIBIT G TO THE
COMMON STOCK PURCHASE AGREEMENT
FORM OF CLOSING NOTICE

 
To:
[The Company]
 
Attention:  [●]
 
 
We refer to the common stock purchase agreement (the "Agreement") dated [●] 2012 between us, GEM Global Yield Fund Limited and yourselves and to the Draw Down Notice delivered to us on [●] 20[●].  Terms defined in the Agreement have the same meaning herein.
 
We hereby give you notice pursuant to Section 6.1(i) of the Agreement that we accept the Draw Down Notice, being [●] per cent. of the Draw Down Amount stated therein.  [The reason that such number of shares of Common Stock represents a smaller/greater number than the number of shares of Common Stock set forth in the Draw Down Notice is as follows: [●].]
 
The average of the Closing Bid Prices in the Pricing Period (excluding any Closing Bid Prices pursuant to Section 6.1(g)) is [●] and the resulting Purchase Price is [●] ([●] per cent. of such average Closing Bid Price).  The aggregate Purchase Price pursuant to this Closing Notice is therefore [●].  Copy extracts from Bloomberg showing each of the Closing Bid Prices during the Pricing Period are attached.
 
Please deliver such shares of Common Stock in accordance with the following instructions: [●].
 
Electronic book entry transfer requested (check one) (1) YES ____ NO _____
 
[CREST] Participant ID:_____________________
 
[CREST] Account ID:__________________
 

 
 
 
Signed by: __________________________
 
 
Name: _____________________________
 
 
Date: ______________________________
 
 
For and on behalf of
 
 
Gem Global Yield Fund Limited
 
EX-10.19 4 ex10-19.htm EXHIBIT 10.19
EXHIBIT 10.19
 
REGISTRATION RIGHTS AGREEMENT
 
REGISTRATION RIGHTS AGREEMENT (this “Agreement”), dated as of October 1, 2012, by and between CYCLONE POWER TECHNOLOGIES, INC., a Florida corporation (the “Company”), and GEM GLOBAL YIELD FUND, a company incorporated under the laws of the Cayman Islands (together with it permitted assigns, the “Buyer”).  Capitalized terms used herein and not otherwise defined herein shall have the respective meanings set forth in the Purchase Agreement.
 
WHEREAS:
 
The Company has agreed, upon the terms and subject to the conditions of the Purchase Agreement, to issue to the Buyer up to Two Million Five Hundred Dollars ($2,500,000) of Shares and to induce the Buyer to enter into the Purchase Agreement, the Company has agreed to provide certain registration rights under the Securities Act of 1933, as amended, and the rules and regulations thereunder, or any similar successor statute (collectively, the “Securities Act”), and applicable state securities laws.
 
NOW, THEREFORE, in consideration of the promises and the mutual covenants contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company and the Buyer hereby agree as follows:
 
1.           DEFINITIONS.
 
As used in this Agreement, the following terms shall have the following meanings:
 
a.           “Investor” means the Buyer, any transferee or assignee thereof to whom a Buyer assigns its rights under this Agreement and who agrees to become bound by the provisions of this Agreement in accordance with Section 9 and any transferee or assignee thereof to whom a transferee or assignee assigns its rights under this Agreement and who agrees to become bound by the provisions of this Agreement in accordance with Section 9.
 
b.           “Person” means any person or entity including but not limited to any corporation, a limited liability company, an association, a partnership, an organization, a business, an individual, a governmental or political subdivision thereof or a governmental agency.
 
c.           “Purchase Agreement” means the Common Stock Purchase Agreement dated as of the date hereof, between the Company and the Buyer, (as amended, restated, supplemented or otherwise modified from time to time).
 
d.           “Register,” “registered,” and “registration” refer to a registration effected by preparing and filing one or more registration statements of the Company in compliance with the Securities Act and pursuant to Rule 415 under the Securities Act or any successor rule providing for offering securities on a continuous basis (“Rule 415”), and the declaration or ordering of effectiveness of such registration statement(s) by the United States Securities and Exchange Commission (the “Commission”).
 
 
 

 
 
e.           “Registrable Securities” mean the Shares which have been, or which may from time to time be, issued or issuable to the Investor pursuant to the Purchase Agreement, including, without limitation, Shares issuable upon the exercise of the Warrants.
 
f.           “Registration Statement” means the registration statement of the Company, on Form S-1 covering only the sale of the Registrable Securities.
 
2.           REGISTRATION.
 
a.           Mandatory Registration. Within 30 days of the Effective Date, the Company shall cause the Registration Statement to be filed and seek that it be declared effective.  The Registration Statement shall register with the Commission the shares to be issued under the Draw Downs (as defined in the Purchase Agreement). The Investor and its counsel shall have a reasonable opportunity to review and comment upon such registration statement or amendment to such registration statement and any related prospectus prior to its filing with the Commission.  Investor shall furnish all information reasonably requested by the Company for inclusion therein. The Company shall use its reasonable best efforts to have the Registration Statement or amendment declared effective by the Commission at the earliest possible date.  The Company shall use reasonable best efforts to keep the Registration Statement effective pursuant to Rule 415 promulgated under the Securities Act and available for sales of all of the Registrable Securities at all times until the date as of which the Investor may sell all of the Registrable Securities without restriction pursuant to Rule 144(b)(1)(i) promulgated under the Securities Act (or successor thereto) (the “Registration Period”).  The Registration Statement (including any amendments or supplements thereto and prospectuses contained therein) shall not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein, or necessary to make the statements therein, in light of the circumstances in which they were made, not misleading.
 
b.           Rule 424 Prospectus.  The Company shall, as required by applicable securities regulations, from time to time file with the Commission, pursuant to Rule 424 promulgated under the Securities Act, the prospectus, amendments and prospectus supplements, if any, to be used in connection with sales of the Registrable Securities under the Registration Statement.  The Investor and its counsel shall have a reasonable opportunity to review and comment upon such prospectus prior to its filing with the Commission.  The Investor shall use its reasonable best efforts to comment upon such prospectus within two (2) Trading Days from the date the Investor receives the proposed final version of such prospectus.
 
c.           Sufficient Number of Shares Registered.  In the event the number of shares available under the Registration Statement is insufficient to cover all of the Registrable Securities, the Company shall amend the Registration Statement or file a new registration statement (a “New Registration Statement”), so as to cover all of such Registrable Securities as soon as practicable, but in any event not later than twenty (20) Trading Days after the necessity therefore arises.  The Company shall use it reasonable best efforts to cause such amendment and/or New Registration Statement to become effective as soon as practicable following the filing thereof.
 
 
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3.           RELATED OBLIGATIONS.
 
With respect to the Registration Statement and whenever any Registrable Securities are to be registered pursuant to Section 2 including on any New Registration Statement, the Company shall use its reasonable best efforts to effect the registration of the Registrable Securities in accordance with the intended method of disposition thereof and, pursuant thereto, the Company shall have the following obligations:
 
a.           The Company shall prepare and file with the Commission such amendments (including post-effective amendments) and supplements to any registration statement and the prospectus used in connection with such registration statement, which prospectus is to be filed pursuant to Rule 424 promulgated under the Securities Act, as may be necessary to keep the Registration Statement or any New Registration Statement effective at all times during the Registration Period, and, during such period, comply with the provisions of the Securities Act with respect to the disposition of all Registrable Securities of the Company covered by the Registration Statement or any New Registration Statement until such time as all of such Registrable Securities shall have been disposed of in accordance with the intended methods of disposition by the seller or sellers thereof as set forth in such registration statement.
 
b.           The Company shall permit the Investor to review and comment upon the Registration Statement or any New Registration Statement and all amendments and supplements thereto at least two (2) Trading Days prior to their filing with the Commission, and not file any document in a form to which Investor reasonably objects.  The Investor shall use its reasonable best efforts to comment upon the Registration Statement or any New Registration Statement and any amendments or supplements thereto within two (2) Trading Days from the date the Investor receives the final version thereof.  The Company shall furnish to the Investor, without charge any correspondence from the Commission or the staff of the Commission to the Company or its representatives relating to the Registration Statement or any New Registration Statement.
 
c.           Upon request of the Investor, the Company shall furnish to the Investor, (i) promptly after the same is prepared and filed with the Commission, at least one copy of such registration statement and any amendment(s) thereto, including financial statements and schedules, all documents incorporated therein by reference and all exhibits, (ii) upon the effectiveness of any registration statement, a copy of the prospectus included in such registration statement and all amendments and supplements thereto (or such other number of copies as the Investor may reasonably request) and (iii) such other documents, including copies of any preliminary or final prospectus, as the Investor may reasonably request from time to time in order to facilitate the disposition of the Registrable Securities owned by the Investor. For the avoidance of doubt, any filing available to the Investor via the Commission’s live EDGAR system shall be deemed “furnished to the Investor” hereunder.
 
d.           The Company shall use reasonable best efforts to (i) register and qualify the Registrable Securities covered by a registration statement under such other securities or “blue sky” laws of such jurisdictions in the United States as the Investor reasonably requests, (ii) prepare and file in those jurisdictions, such amendments (including post-effective amendments) and supplements to such registrations and qualifications as may be necessary to maintain the effectiveness thereof during the Registration Period, (iii) take such other actions as may be necessary to maintain such registrations and qualifications in effect at all times during the Registration Period, and (iv) take all other actions reasonably necessary or advisable to qualify the Registrable Securities for sale in such jurisdictions; provided, however, that the Company shall not be required in connection therewith or as a condition thereto to (x) qualify to do business in any jurisdiction where it would not otherwise be required to qualify but for this Section 3(d), (y) subject itself to general taxation in any such jurisdiction, or (z) file a general consent to service of process in any such jurisdiction.  The Company shall promptly notify the Investor who holds Registrable Securities of the receipt by the Company of any notification with respect to the suspension of the registration or qualification of any of the Registrable Securities for sale under the securities or “blue sky” laws of any jurisdiction in the United States or its receipt of actual notice of the initiation or threatening of any proceeding for such purpose.
 
 
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e.           As promptly as practicable after becoming aware of such event or facts, the Company shall notify the Investor in writing of the happening of any event or existence of such facts as a result of which the prospectus included in any registration statement, as then in effect, includes an untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading, and promptly prepare a supplement or amendment to such registration statement to correct such untrue statement or omission, and deliver a copy of such supplement or amendment to the Investor (or such other number of copies as the Investor may reasonably request).  The Company shall also promptly notify the Investor in writing (i) when a prospectus or any prospectus supplement or post-effective amendment has been filed, and when a registration statement or any post-effective amendment has become effective (notification of such effectiveness shall be delivered to the Investor by facsimile on the same day of such effectiveness and by overnight mail), (ii) of any request by the Commission for amendments or supplements to any registration statement or related prospectus or related information, and (iii) of the Company’s reasonable determination that a post-effective amendment to a registration statement would be appropriate.
 
f.           The Company shall use its reasonable best efforts to prevent the issuance of any stop order or other suspension of effectiveness of any registration statement, or the suspension of the qualification of any Registrable Securities for sale in any jurisdiction and, if such an order or suspension is issued, to obtain the withdrawal of such order or suspension at the earliest possible moment and to notify the Investor of the issuance of such order and the resolution thereof or its receipt of actual notice of the initiation or threat of any proceeding for such purpose.
 
g.           The Company shall (i) cause all the Registrable Securities to be listed on each securities exchange on which securities of the same class or series issued by the Company are then listed, if any, if the listing of such Registrable Securities is then permitted under the rules of such exchange, or (ii) secure designation and quotation of all the Registrable Securities on the Principal Market.  The Company shall pay all fees and expenses in connection with satisfying its obligation under this Section.
 
h.           Upon the Investor’s written request, the Company shall cooperate with the Investor to facilitate the timely preparation and delivery of certificates (not bearing any restrictive legend) representing the Registrable Securities to be offered pursuant to any registration statement and enable such certificates to be in such denominations or amounts as the Investor may reasonably request and registered in such names as the Investor may request.
 
 
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i.           The Company shall at all times provide a transfer agent and registrar with respect to its Common Stock.
 
j.           If reasonably requested by the Investor, the Company shall (i) immediately incorporate in a prospectus supplement or post-effective amendment such information as the Investor reasonably believes should be included therein relating to the sale and distribution of Registrable Securities, including, without limitation, information with respect to the number of Registrable Securities being sold, the purchase price being paid therefor and any other terms of the offering of the Registrable Securities; (ii) make all required filings of such prospectus supplement or post-effective amendment as soon as notified of the matters to be incorporated in such prospectus supplement or post-effective amendment; and (iii) supplement or make amendments to any registration statement.
 
k.           The Company shall use its reasonable best efforts to cause the Registrable Securities covered by any registration statement to be registered with or approved by such other governmental agencies or authorities as may be necessary to consummate the disposition of such Registrable Securities.
 
l.           Within three (3) Trading Days after any registration statement which includes the Registrable Securities is ordered effective by the Commission, the Company shall deliver, and shall cause legal counsel for the Company to deliver, to the transfer agent for such Registrable Securities (with copies to the Investor) confirmation that such registration statement has been declared effective by the Commission in the form attached hereto as Exhibit A.  Thereafter, if requested by the Buyer at any time, the Company shall require its counsel to deliver to the Buyer a written confirmation whether or not the effectiveness of such registration statement has lapsed at any time for any reason (including, without limitation, the issuance of a stop order) and whether or not the registration statement is current and available to the Buyer for sale of all of the Registrable Securities.
 
m.           The Company shall take all other reasonable actions necessary to expedite and facilitate disposition by the Investor of Registrable Securities pursuant to any registration statement.
 
4.           OBLIGATIONS OF THE INVESTOR.
 
a.           The Company shall notify the Investor in writing of the information the Company reasonably requires from the Investor in connection with any registration statement hereunder.  The Investor shall furnish to the Company such information regarding itself, the Registrable Securities held by it and the intended method of disposition of the Registrable Securities held by it as shall be reasonably required to effect the registration of such Registrable Securities and shall execute such documents in connection with such registration as the Company may reasonably request.
 
 
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b.           The Investor agrees to cooperate with the Company as reasonably requested by the Company in connection with the preparation and filing of any registration statement hereunder.
 
c.           The Investor agrees that, upon receipt of any notice from the Company of the happening of any event or existence of facts of the kind described in Section 3(f) or the first sentence of 3(e), the Investor will immediately discontinue disposition of Registrable Securities pursuant to any registration statement(s) covering such Registrable Securities until the Investor’s receipt of the copies of the supplemented or amended prospectus contemplated by Section 3(f) or the first sentence of 3(e).  Notwithstanding anything to the contrary, the Company shall cause its transfer agent to promptly deliver shares of Common Stock without any restrictive legend in accordance with the terms of the Purchase Agreement in connection with any sale of Registrable Securities with respect to which an Investor has entered into a contract for sale prior to the Investor’s receipt of a notice from the Company of the happening of any event of the kind described in Section 3(f) or the first sentence of Section 3(e) and for which the Investor has not yet settled.
 
5.           EXPENSES OF REGISTRATION.
 
All reasonable expenses, other than sales or brokerage commissions, incurred in connection with registrations, filings or qualifications pursuant to Sections 2 and 3, including, without limitation, all registration, listing and qualifications fees, printers and accounting fees, and fees and disbursements of counsel for the Company, if any, shall be paid by the Company.
 
6.           INDEMNIFICATION.
 
a.           To the fullest extent permitted by law, the Company will, and hereby does, indemnify, hold harmless and defend the Investor, each Person, if any, who controls the Investor, the members, the directors, officers, partners, employees, agents, representatives of the Investor and each Person, if any, who controls the Investor within the meaning of the Securities Act or the Securities Exchange Act of 1934, as amended (the “Exchange Act”) (each, an “Indemnified Person”), against any losses, claims, damages, liabilities, judgments, fines, penalties, charges, costs, attorneys’ fees, amounts paid in settlement or expenses, joint or several, (collectively, “Claims”) incurred in investigating, preparing or defending any action, claim, suit, inquiry, proceeding, investigation or appeal taken from the foregoing by or before any court or governmental, administrative or other regulatory agency, body or the Commission, whether pending or threatened, whether or not an indemnified party is or may be a party thereto (“Indemnified Damages”), to which any of them may become subject insofar as such Claims (or actions or proceedings, whether commenced or threatened, in respect thereof) arise out of or are based upon: (i) any untrue statement or alleged untrue statement of a material fact in the Registration Statement, any New Registration Statement or any post-effective amendment thereto or in any filing made in connection with the qualification of the offering under the securities or other “blue sky” laws of any jurisdiction in which Registrable Securities are offered (“Blue Sky Filing”), or the omission or alleged omission to state a material fact required to be stated therein or necessary to make the statements therein not misleading, (ii) any untrue statement or alleged untrue statement of a material fact contained in the final prospectus (as amended or supplemented, if the Company files any amendment thereof or supplement thereto with the SEC) or the omission or alleged omission to state therein any material fact necessary to make the statements made therein, in light of the circumstances under which the statements therein were made, not misleading, (iii) any violation or alleged violation by the Company of the Securities Act, the Exchange Act, any other law, including, without limitation, any state securities law, or any rule or regulation thereunder relating to the offer or sale of the Registrable Securities pursuant to the Registration Statement or any New Registration Statement  or (iv) any material violation by the Company of this Agreement (the matters in the foregoing clauses (i) through (iv) being, collectively, “Violations”).  The Company shall reimburse each Indemnified Person promptly as such expenses are incurred and are due and payable, for any reasonable legal fees or other reasonable expenses incurred by them in connection with investigating or defending any such Claim.  Notwithstanding anything to the contrary contained herein, the indemnification agreement contained in this Section 6(a): (i) shall not apply to a Claim by an Indemnified Person arising out of or based upon a Violation which occurs in reliance upon and in conformity with information about the Investor furnished in writing to the Company by such Indemnified Person expressly for use in connection with the preparation of the Registration Statement, any New Registration Statement or any such amendment thereof or supplement thereto, if such prospectus was timely made available by the Company pursuant to Section 3(c) or Section 3(e); (ii) with respect to any superseded prospectus, shall not inure to the benefit of any such person from whom the person asserting any such Claim purchased the Registrable Securities that are the subject thereof (or to the benefit of any person controlling such person) if the untrue statement or omission of material fact contained in the superseded prospectus was corrected in the revised prospectus, as then amended or supplemented, if such revised prospectus was timely made available by the Company pursuant to Section 3(c) or Section 3(e), and the Indemnified Person was promptly advised in writing not to use the incorrect prospectus prior to the use giving rise to a violation and such Indemnified Person, notwithstanding such advice, used it; (iii) shall not be available to the extent such Claim is based on a failure of the Investor to deliver or to cause to be delivered the prospectus made available by the Company, if such prospectus was timely made available by the Company pursuant to Section 3(c) or Section 3(e); and (iv) shall not apply to amounts paid in settlement of any Claim if such settlement is effected without the prior written consent of the Company, which consent shall not be unreasonably withheld.  Such indemnity shall remain in full force and effect regardless of any investigation made by or on behalf of the Indemnified Person and shall survive the transfer of the Registrable Securities by the Investor pursuant to Section 9.
 
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b.           In connection with the Registration Statement or any New Registration Statement, the Investor agrees to severally and not jointly indemnify, hold harmless and defend, to the same extent and in the same manner as is set forth in Section 6(a), the Company, each of its directors, each of its officers who signs the Registration Statement or any New Registration Statement, each Person, if any, who controls the Company within the meaning of the Securities Act or the Exchange Act (collectively and together with an Indemnified Person, an “Indemnified Party”), against any Claim or Indemnified Damages to which any of them may become subject, under the Securities Act, the Exchange Act or otherwise, insofar as such Claim or Indemnified Damages arise out of or are based upon any Violation, in each case to the extent, and only to the extent, that such Violation occurs in reliance upon and in conformity with written information about the Investor set forth on Exhibit B attached hereto and furnished to the Company by the Investor expressly for use in connection with such registration statement; and, subject to Section 6(d), the Investor will reimburse any legal or other expenses reasonably incurred by them in connection with investigating or defending any such Claim; provided, however, that the indemnity agreement contained in this Section 6(b) and the agreement with respect to contribution contained in Section 7 shall not apply to amounts paid in settlement of any Claim if such settlement is effected without the prior written consent of the Investor, which consent shall not be unreasonably withheld; provided, further, however, that the Investor shall be liable under this Section 6(b) for only that amount of a Claim or Indemnified Damages as does not exceed the net proceeds to the Investor as a result of the sale of Registrable Securities pursuant to such registration statement.  Such indemnity shall remain in full force and effect regardless of any investigation made by or on behalf of such Indemnified Party and shall survive the transfer of the Registrable Securities by the Investor pursuant to Section 9.
 
 
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c.           Promptly after receipt by an Indemnified Person or Indemnified Party under this Section 6 of notice of the commencement of any action or proceeding (including any governmental action or proceeding) involving a Claim, such Indemnified Person or Indemnified Party shall, if a Claim in respect thereof is to be made against any indemnifying party under this Section 6, deliver to the indemnifying party a written notice of the commencement thereof, and the indemnifying party shall have the right to participate in, and, to the extent the indemnifying party so desires, jointly with any other indemnifying party similarly noticed, to assume control of the defense thereof with counsel mutually satisfactory to the indemnifying party and the Indemnified Person or the Indemnified Party, as the case may be; provided, however, that an Indemnified Person or Indemnified Party shall have the right to retain its own counsel with the fees and expenses to be paid by the indemnifying party, if, in the reasonable opinion of counsel retained by the indemnifying party, the representation by such counsel of the Indemnified Person or Indemnified Party and the indemnifying party would be inappropriate due to actual or potential differing interests between such Indemnified Person or Indemnified Party and any other party represented by such counsel in such proceeding  The Indemnified Party or Indemnified Person shall cooperate fully with the indemnifying party in connection with any negotiation or defense of any such action or claim by the indemnifying party and shall furnish to the indemnifying party all information reasonably available to the Indemnified Party or Indemnified Person which relates to such action or claim.  The indemnifying party shall keep the Indemnified Party or Indemnified Person fully apprised at all times as to the status of the defense or any settlement negotiations with respect thereto.  No indemnifying party shall be liable for any settlement of any action, claim or proceeding effected without its written consent, provided, however, that the indemnifying party shall not unreasonably withhold, delay or condition its consent.  No indemnifying party shall, without the consent of the Indemnified Party or Indemnified Person, consent to entry of any judgment or enter into any settlement or other compromise which does not include as an unconditional term thereof the giving by the claimant or plaintiff to such Indemnified Party or Indemnified Person of a release from all liability in respect to such claim or litigation.  Following indemnification as provided for hereunder, the indemnifying party shall be subrogated to all rights of the Indemnified Party or Indemnified Person with respect to all third parties, firms or corporations relating to the matter for which indemnification has been made.  The failure to deliver written notice to the indemnifying party within a reasonable time of the commencement of any such action shall not relieve such indemnifying party of any liability to the Indemnified Person or Indemnified Party under this Section 6, except to the extent that the indemnifying party is prejudiced in its ability to defend such action.
 
 
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d.           The indemnification required by this Section 6 shall be made by periodic payments of the amount thereof during the course of the investigation or defense, as and when bills are received or Indemnified Damages are incurred.
 
e.           The indemnity agreements contained herein shall be in addition to (i) any cause of action or similar right of the Indemnified Party or Indemnified Person against the indemnifying party or others, and (ii) any liabilities the indemnifying party may be subject to pursuant to the law.
 
7.           CONTRIBUTION.
 
To the extent any indemnification by an indemnifying party is prohibited or limited by law, the indemnifying party agrees to make the maximum contribution with respect to any amounts for which it would otherwise be liable under Section 6 to the fullest extent permitted by law; provided, however, that: (i) no seller of Registrable Securities guilty of fraudulent misrepresentation (within the meaning of Section 11(f) of the Securities Act) shall be entitled to contribution from any seller of Registrable Securities who was not guilty of fraudulent misrepresentation; and (ii) contribution by any seller of Registrable Securities shall be limited in amount to the net amount of proceeds received by such seller from the sale of such Registrable Securities.
 
8.           REPORTS AND DISCLOSURE UNDER THE SECURITIES ACTS.
 
With a view to making available to the Investor the benefits of Rule 144 promulgated under the Securities Act or any other similar rule or regulation of the Commission that may at any time permit the Investor to sell securities of the Company to the public without registration (“Rule 144”), the Company agrees, at the Company’s sole expense, to:
 
a.           make and keep public information available, as those terms are understood and defined in Rule 144;
 
b.           file with the Commission in a timely manner all reports and other documents required of the Company under the Securities Act and the Exchange Act so long as the Company remains subject to such requirements and the filing of such reports and other documents is required for the applicable provisions of Rule 144;
 
c.           furnish to the Investor so long as the Investor owns Registrable Securities, promptly upon request and subject to the delivery by the Investor of a bona fide fair market offer for a licensing or funding opportunity pursuant to the Purchase Agreement, (i) a written statement by the Company that it has complied with the reporting and or disclosure provisions of Rule 144, the Securities Act and the Exchange Act, (ii) a copy of the most recent annual or quarterly report of the Company and such other reports and documents so filed by the Company, and (iii) such other information as may be reasonably requested to permit the Investor to sell such securities pursuant to Rule 144 without registration (for the avoidance of doubt, any filing available to the Investor via the Commission’s live EDGAR system shall be deemed “furnished to the Investor” hereunder); and
 
 
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d.           take such additional action as is requested by the Investor to enable the Investor to sell the Registrable Securities pursuant to Rule 144, including, without limitation, delivering all such legal opinions, consents, certificates, resolutions and instructions to the Company’s Transfer Agent as may be requested from time to time by the Investor and otherwise reasonably cooperate with Investor and Investor’s broker to effect such sale of securities pursuant to Rule 144.
 
The Company agrees that damages may be an inadequate remedy for any breach of the terms and provisions of this Section 8 and that Investor shall, whether or not it is pursuing any remedies at law, be entitled to equitable relief in the form of a preliminary or permanent injunctions, without having to post any bond or other security, upon any breach or threatened breach of any such terms or provisions.  Investor agrees that the Rule 144 rights under this Agreement are subject to the delivery by the Investor of a bona fide fair market offer for a licensing or funding opportunity pursuant to the Purchase Agreement.
 
9.           ASSIGNMENT OF REGISTRATION RIGHTS.
 
The Company shall not assign this Agreement or any rights or obligations hereunder without the prior written consent of the Investor.  The Investor may not assign its rights under this Agreement without the written consent of the Company.
 
10.         AMENDMENT OF REGISTRATION RIGHTS.
 
Provisions of this Agreement may be amended and the observance thereof may be waived (either generally or in a particular instance and either retroactively or prospectively), only with the mutual written consent of the Company and the Investor.
 
11.         MISCELLANEOUS.
 
a.           A Person is deemed to be a holder of Registrable Securities whenever such Person owns or is deemed to own of record such Registrable Securities.  If the Company receives conflicting instructions, notices or elections from two or more Persons with respect to the same Registrable Securities, the Company shall act upon the basis of instructions, notice or election received from the registered owner of such Registrable Securities.
 
b.           Any notices, consents, waivers or other communications required or permitted to be given under the terms of this Agreement must be in writing and will be deemed to have been delivered:  (i) upon receipt, when delivered personally; (ii) upon receipt, when sent by facsimile (provided confirmation of transmission is mechanically or electronically generated and kept on file by the sending party); or (iii) one (1) Trading Day after deposit with a nationally recognized overnight delivery service, in each case properly addressed to the party to receive the same.  The addresses and facsimile numbers for such communications shall be:
 
 
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If to the Company:
 
Cyclone Power Technologies Inc.
601 NE 26th Court
Pampano Beach, FL 33064
Attn: Christopher Nelson, President

With a copy to:
 
 
Joel Mayersohn, Esq.
Roetzel & Andress
 
350 East Las Olas Boulevard
 
Las Olas Centre II, Suite 1150
 
P.O. Box 30310
 
Fort Lauderdale, FL 33303-0310
 
Direct Dial Number: 954-759-2739
 
Main Phone Number: 954-462-4150
 
Fax: 954-462-4260

If to the Investor:
 
GEM Global Yield Fund Limited
c/o CM Group
Commerce House
1 Bowring Road
Ramsey
Isle of Man
IM8 2LQ
 
With a copy to:

Kramer Levin Naftalis & Frankel LLP
1177 Avenue of the Americas
New York, New York 10036
Attention:  Christopher S. Auguste, Esq.
 
or at such other address and/or facsimile number and/or to the attention of such other person as the recipient party has specified by written notice given to each other party three (3) Trading Days prior to the effectiveness of such change.  Written confirmation of receipt (A) given by the recipient of such notice, consent, waiver or other communication, (B) mechanically or electronically generated by the sender’s facsimile machine containing the time, date, recipient facsimile number and an image of the first page of such transmission or (C) provided by a nationally recognized overnight delivery service, shall be rebuttable evidence of personal service, receipt by facsimile or receipt from a nationally recognized overnight delivery service in accordance with clause (i), (ii) or (iii) above, respectively.
 
 
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c.           Failure of any party to exercise any right or remedy under this Agreement or otherwise, or delay by a party in exercising such right or remedy, shall not operate as a waiver thereof.
 
d.           All matters concerning the construction, validity, enforcement and interpretation of this Agreement shall be governed by the internal laws of the State of New York, without giving effect to any choice of law or conflict of law provision or rule (whether of the State of New York or any other jurisdictions) that would cause the application of the laws of any jurisdictions other than the State of New York.  Each party hereby irrevocably submits to the exclusive jurisdiction of the state and federal courts sitting in the State of New York, for the adjudication of any dispute hereunder or in connection herewith or with any transaction contemplated hereby or discussed herein, and hereby irrevocably waives, and agrees not to assert in any suit, action or proceeding, any claim that it is not personally subject to the jurisdiction of any such court, that such suit, action or proceeding is brought in an inconvenient forum or that the venue of such suit, action or proceeding is improper.  Each party hereby irrevocably waives personal service of process and consents to process being served in any such suit, action or proceeding by mailing a copy thereof to such party at the address for such notices to it under this Agreement and agrees that such service shall constitute good and sufficient service of process and notice thereof.  Nothing contained herein shall be deemed to limit in any way any right to serve process in any manner permitted by law.  If any provision of this Agreement shall be invalid or unenforceable in any jurisdiction, such invalidity or unenforceability shall not affect the validity or enforceability of the remainder of this Agreement in that jurisdiction or the validity or enforceability of any provision of this Agreement in any other jurisdiction.  EACH PARTY HEREBY IRREVOCABLY WAIVES ANY RIGHT IT MAY HAVE, AND AGREES NOT TO REQUEST, A JURY TRIAL FOR THE ADJUDICATION OF ANY DISPUTE HEREUNDER OR IN CONNECTION HEREWITH OR ARISING OUT OF THIS AGREEMENT OR ANY TRANSACTION CONTEMPLATED HEREBY.
 
e.           This Agreement and the Purchase Agreement constitute the entire agreement among the parties hereto with respect to the subject matter hereof and thereof.  There are no restrictions, promises, warranties or undertakings, other than those set forth or referred to herein and therein.  This Agreement and the Purchase Agreement supersede all prior agreements and understandings among the parties hereto with respect to the subject matter hereof and thereof.
 
f.           Subject to the requirements of Section 9, this Agreement shall inure to the benefit of and be binding upon the permitted successors and assigns of each of the parties hereto.
 
g.           The headings in this Agreement are for convenience of reference only and shall not limit or otherwise affect the meaning hereof.
 
h.           This Agreement may be executed in identical counterparts, each of which shall be deemed an original but all of which shall constitute one and the same agreement.  This Agreement, once executed by a party, may be delivered to the other party hereto by facsimile transmission or by e-mail in a “.pdf” format data file of a copy of this Agreement bearing the signature of the party so delivering this Agreement.
 
 
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i.           Each party shall do and perform, or cause to be done and performed, all such further acts and things, and shall execute and deliver all such other agreements, certificates, instruments and documents, as the other party may reasonably request in order to carry out the intent and accomplish the purposes of this Agreement and the consummation of the transactions contemplated hereby.
 
j.           The language used in this Agreement will be deemed to be the language chosen by the parties to express their mutual intent and no rules of strict construction will be applied against any party.
 
k.           This Agreement is intended for the benefit of the parties hereto and their respective permitted successors and assigns, and is not for the benefit of, nor may any provision hereof be enforced by, any other Person.
 
* * * * * *
 
 
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IN WITNESS WHEREOF, the parties have caused this Registration Rights Agreement to be duly executed as of day and year first above written.
 
 
THE COMPANY:

CYCLONE POWER TECHNOLOGIES, INC.

By: /s/ Christopher Nelson
Name:  Christopher Nelson
Title: President


BUYER:

GEM GLOBAL YIELD FUND

 
By: /s/ Clive Needham
Name: Clive Needham
Title: Director
 

 

Signature Page for Registration Rights Agreement
 
 

 

EXHIBIT A
 
TO REGISTRATION RIGHTS AGREEMENT
 
FORM OF NOTICE OF EFFECTIVENESS
OF REGISTRATION STATEMENT
 
 
 

 

EXHIBIT B
 
TO REGISTRATION RIGHTS AGREEMENT
 
Information About The Investor Furnished To The Company By The Investor
Expressly For Use In Connection With The Registration Statement
EX-10.20 5 ex10-20.htm EXHIBIT 10.20
EXHIBIT 10.20
 

EXHIBIT B
 
THIS WARRANT AND THE SHARES OF COMMON STOCK ISSUABLE UPON EXERCISE HEREOF HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE "SECURITIES ACT") OR ANY STATE SECURITIES LAWS AND MAY NOT BE SOLD, TRANSFERRED OR OTHERWISE DISPOSED OF UNLESS REGISTERED UNDER THE SECURITIES ACT AND UNDER APPLICABLE STATE SECURITIES LAWS OR THE ISSUER SHALL HAVE RECEIVED AN OPINION OF COUNSEL REASONABLY SATISFACTORY TO THE ISSUER THAT REGISTRATION OF SUCH SECURITIES UNDER THE SECURITIES ACT AND UNDER THE PROVISIONS OF APPLICABLE STATE SECURITIES LAWS IS NOT REQUIRED.

WARRANT TO PURCHASE

SHARES OF COMMON STOCK

OF

CYCLONE POWER TECHNOLOGIES INC.

Expires September 30, 2017

 
No.: W-12-1
Date of Issuance: October 1, 2012
Number of Shares: 5,000,000
 
 
FOR VALUE RECEIVED, the undersigned, Cyclone Power Technologies Inc., a Florida corporation (together with its successors and assigns, the "Issuer" and the “Company”), hereby certifies that GEM Global Yield Fund Limited (“GEM”) or its registered assigns is entitled to subscribe for and purchase, during the Term (as hereinafter defined), in accordance with the terms of this Warrant, up to 5 million (5,000,000) shares (“Shares”) (subject to adjustment as hereinafter provided) of the duly authorized, validly issued, fully paid and non-assessable Common Stock of the Issuer, at an exercise price per share of $0.27.  Capitalized terms used in this Warrant and not otherwise defined herein shall have the respective meanings specified in Section 9 hereof.

1.           Term.  The term of this Warrant shall commence on _____, 2012 and shall expire at 6:00 p.m., Eastern Time, on ____, 2017 (such period being the "Term").
 
2.   Vesting; Method of Exercise; Payment; Issuance of New Warrant; Transfer and Exchange.

(a)          Vesting.  4 million (4,000,000) of the Shares to which GEM is entitled upon exercise of this Warrant shall vest upon execution of the Purchase Agreement.  The remaining 1 million (1,000,000) Shares to which GEM is entitled upon exercise of this Warrant shall vest in equal amounts of two-hundred and fifty thousand (250,000) Shares on the first Settlement Date (as defined in the Purchase Agreement) of the first four (4) Draw Downs under the Purchase Agreement.
 
 
 

 

(b)          Time of Exercise.  The purchase rights represented by this Warrant may be exercised in whole or in part during the Term.

(c)           Method of Exercise.  The Holder hereof may exercise this Warrant, in whole or in part, by the surrender of this Warrant (with the exercise form attached hereto duly executed) at the principal office of the Issuer, and by the payment to the Issuer of an amount of consideration therefor equal to the Warrant Price in effect on the date of such exercise multiplied by the number of shares of Warrant Stock with respect to which this Warrant is then being exercised, payable at such Holder's election (i) by certified or official bank check or by wire transfer to an account designated by the Issuer, (ii) by "cashless exercise" in accordance with the provisions of subsection (d) of this Section 2, or (iii) by a combination of the foregoing methods of payment selected by the Holder of this Warrant.

(d)          Cashless Exercise.
 
(i)           Notwithstanding any provisions herein to the contrary, subject to Section d(c)(ii) below, if (i) the Per Share Market Value of one share of Common Stock is greater than the Warrant Price (at the date of calculation as set forth below) and (ii) a registration statement under the Securities Act providing for the resale of the Warrant Stock is not then in effect by the date such registration statement is required to be effective pursuant to the Registration Rights Agreement (as defined in the Purchase Agreement) or not effective at any time during the Effectiveness Period (as defined in the Registration Rights Agreement) in accordance with the terms of the Registration Rights Agreement, in lieu of exercising this Warrant by payment of cash, the Holder may exercise this Warrant by a cashless exercise and shall receive the number of shares of Common Stock equal to an amount (as determined below) by surrender of this Warrant at the principal office of the Issuer together with the properly endorsed Notice of Exercise in which event the Issuer shall issue to the Holder a number of shares of Common Stock computed using the following formula:

X = Y - (A)(Y)
                 B

Where
X =
the number of shares of Common Stock to be issued to the Holder.

 
Y =
the number of shares of Common Stock purchasable upon exercise of all of the Warrant or, if only a portion of the Warrant is being exercised, the portion of the Warrant being exercised.

 
A =
 
B =
the Warrant Price.
 
the Per Share Market Value of one share of Common Stock.
 
(e)           Issuance of Stock Certificates.  In the event of any exercise of this Warrant in accordance with and subject to the terms and conditions hereof, certificates for the shares of Warrant Stock so purchased shall be dated the date of such exercise and delivered to the Holder hereof within a reasonable time, not exceeding five (5) Trading Days after such exercise (the “Delivery Date”) or, at the request of the Holder (provided that a registration statement under the Securities Act providing for the resale of the Warrant Stock is then in effect or that the shares of Warrant Stock are otherwise exempt from registration), issued and delivered to the Depository Trust Company (“DTC”) account on the Holder’s behalf via the Deposit Withdrawal Agent Commission System (“DWAC”) within a reasonable time, not exceeding three (3) Trading Days after such exercise, and the Holder hereof shall be deemed for all purposes to be the holder of the shares of Warrant Stock so purchased as of the date of such exercise.  Notwithstanding the foregoing to the contrary, the Issuer or its transfer agent shall be obligated to issue and deliver the shares to the DTC on a holder’s behalf via DWAC only if such exercise is in connection with a sale or other exemption from registration by which the shares may be issued without a restrictive legend and the Issuer and its transfer agent are participating in DTC through the DWAC system.  The Holder shall deliver this original Warrant, or an indemnification reasonably acceptable to the Issuer undertaking with respect to such Warrant in the case of its loss, theft or destruction, at such time that this Warrant is fully exercised.  With respect to partial exercises of this Warrant, the Issuer shall keep written records for the Holder of the number of shares of Warrant Stock exercised as of each date of exercise.
 
 
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(f)           Compensation for Buy-In on Failure to Timely Deliver Certificates Upon Exercise.  In addition to any other rights available to the Holder, if the Issuer fails to cause its transfer agent to transmit to the Holder a certificate or certificates representing the Warrant Stock pursuant to an exercise on or before the Delivery Date, and if after such date the Holder is required by its broker to purchase (in an open market transaction or otherwise) shares of Common Stock to deliver in satisfaction of a sale by the Holder of the Warrant Stock which the Holder anticipated receiving upon such exercise (a “Buy-In”), then the Issuer shall (1) pay in cash to the Holder the amount by which (x) the Holder’s total purchase price (including brokerage commissions, if any) for the shares of Common Stock so purchased exceeds (y) the amount obtained by multiplying (A) the number of shares of Warrant Stock that the Issuer was required to deliver to the Holder in connection with the exercise at issue times (B) the price at which the sell order giving rise to such purchase obligation was executed, and (2) at the option of the Holder, either reinstate the portion of the Warrant and equivalent number of shares of Warrant Stock for which such exercise was not honored or deliver to the Holder the number of shares of Common Stock that would have been issued had the Issuer timely complied with its exercise and delivery obligations hereunder.  For example, if the Holder purchases Common Stock having a total purchase price of $11,000 to cover a Buy-In with respect to an attempted exercise of shares of Common Stock with an aggregate sale price giving rise to such purchase obligation of $10,000, under clause (1) of the immediately preceding sentence the Issuer shall be required to pay the Holder $1,000. The Holder shall provide the Issuer written notice indicating the amounts payable to the Holder in respect of the Buy-In, together with applicable confirmations and other evidence reasonably requested by the Issuer.  Nothing herein shall limit a Holder’s right to pursue any other remedies available to it hereunder, at law or in equity including, without limitation, a decree of specific performance and/or injunctive relief with respect to the Issuer’s failure to timely deliver certificates representing shares of Common Stock upon exercise of this Warrant as required pursuant to the terms hereof.
 
(g)           Transferability of Warrant.  Subject to Section 2(h) hereof, this Warrant may be transferred by a Holder, in whole or in part, without the consent of the Issuer.  If transferred pursuant to this paragraph, this Warrant may be transferred on the books of the Issuer by the Holder hereof in person or by duly authorized attorney, upon surrender of this Warrant at the principal office of the Issuer, properly endorsed (by the Holder executing an assignment in the form attached hereto) and upon payment of any necessary transfer tax or other governmental charge imposed upon such transfer.  This Warrant is exchangeable at the principal office of the Issuer for Warrants to purchase the same aggregate number of shares of Warrant Stock, each new Warrant to represent the right to purchase such number of shares of Warrant Stock as the Holder hereof shall designate at the time of such exchange.  All Warrants issued on transfers or exchanges shall be dated the Original Issue Date and shall be identical with this Warrant except as to the number of shares of Warrant Stock issuable pursuant thereto.
 
 
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(h)           Continuing Rights of Holder.  The Issuer will, at the time of or at any time after each exercise of this Warrant, upon the request of the Holder hereof, acknowledge in writing the extent, if any, of its continuing obligation to afford to such Holder all rights to which such Holder shall continue to be entitled after such exercise in accordance with the terms of this Warrant, provided that if any such Holder shall fail to make any such request, the failure shall not affect the continuing obligation of the Issuer to afford such rights to such Holder.

(i)             Compliance with Securities Laws.

(i)           The Holder of this Warrant, by acceptance hereof, acknowledges that this Warrant and the shares of Warrant Stock to be issued upon exercise hereof are being acquired solely for the Holder's own account and not as a nominee for any other party, and for investment, and that the Holder will not offer, sell or otherwise dispose of this Warrant or any shares of Warrant Stock to be issued upon exercise hereof except pursuant to an effective registration statement, or an exemption from registration, under the Securities Act and any applicable state securities laws.

(ii)          Except as provided in paragraph (iii) below, this Warrant and all certificates representing shares of Warrant Stock issued upon exercise hereof shall be stamped or imprinted with a legend in substantially the following form:

THIS WARRANT AND THE SHARES OF COMMON STOCK ISSUABLE UPON EXERCISE HEREOF HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE "SECURITIES ACT") OR ANY STATE SECURITIES LAWS AND MAY NOT BE SOLD, TRANSFERRED OR OTHERWISE DISPOSED OF UNLESS REGISTERED UNDER THE SECURITIES ACT AND UNDER APPLICABLE STATE SECURITIES LAWS OR THE ISSUER SHALL HAVE RECEIVED AN OPINION OF COUNSEL REASONABLY SATISFACTORY TO THE ISSUER THAT REGISTRATION OF SUCH SECURITIES UNDER THE SECURITIES ACT AND UNDER THE PROVISIONS OF APPLICABLE STATE SECURITIES LAWS IS NOT REQUIRED.
 
 
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(iii)         The Issuer agrees to reissue this Warrant or certificates representing any of the Warrant Stock, without the legend set forth above if at such time, prior to making any transfer of any such securities, the Holder shall give written notice to the Issuer describing the manner and terms of such transfer.  Such proposed transfer will not be effected until: (a) either (i) the Issuer has received an opinion of counsel reasonably satisfactory to the Issuer, to the effect that the registration of such securities under the Securities Act is not required in connection with such proposed transfer, (ii) a registration statement under the Securities Act covering such proposed disposition has been filed by the Issuer with the Securities and Exchange Commission and has become effective under the Securities Act, (iii) the Issuer has received other evidence reasonably satisfactory to the Issuer that such registration and qualification under the Securities Act and state securities laws are not required, or (iv) the Holder provides the Issuer with reasonable assurances that such security can be sold pursuant to Rule 144 under the Securities Act; and (b) either (i) the Issuer has received an opinion of counsel reasonably satisfactory to the Issuer, to the effect that registration or qualification under the securities or "blue sky" laws of any state is not required in connection with such proposed disposition, or (ii) compliance with applicable state securities or "blue sky" laws has been effected or a valid exemption exists with respect thereto.  The Issuer will respond to any such notice from a holder within five (5) Trading Days.  In the case of any proposed transfer under this Section 2(h), the Issuer will use reasonable efforts to comply with any such applicable state securities or "blue sky" laws, but shall in no event be required, (x) to qualify to do business in any state where it is not then qualified, (y) to take any action that would subject it to tax or to the general service of process in any state where it is not then subject, or (z) to comply with state securities or “blue sky” laws of any state for which registration by coordination is unavailable to the Issuer.  The restrictions on transfer contained in this Section 2(h) shall be in addition to, and not by way of limitation of, any other restrictions on transfer contained in any other section of this Warrant.  Whenever a certificate representing the Warrant Stock is required to be issued to a the Holder without a legend, in lieu of delivering physical certificates representing the Warrant Stock, the Issuer shall cause its transfer agent to electronically transmit the Warrant Stock to the Holder by crediting the account of the Holder or Holder's Prime Broker with DTC through its DWAC system (to the extent not inconsistent with any provisions of this Warrant or the Purchase Agreement).

(j)           Accredited Investor Status.  In no event may the Holder exercise this Warrant in whole or in part unless the Holder is an “accredited investor” as defined in Regulation D under the Securities Act.

3.           Stock Fully Paid; Reservation and Listing of Shares; Covenants.

(a)           Stock Fully Paid.  The Issuer represents, warrants, covenants and agrees that all shares of Warrant Stock which may be issued upon the exercise of this Warrant or otherwise hereunder will, when issued in accordance with the terms of this Warrant, be duly authorized, validly issued, fully paid and non-assessable and free from all taxes, liens and charges created by or through the Issuer.  The Issuer further covenants and agrees that during the period within which this Warrant may be exercised, the Issuer will at all times have authorized and reserved for the purpose of the issuance upon exercise of this Warrant a number of authorized but unissued shares of Common Stock equal to at least one hundred fifty (150%) of the number of shares of Common Stock issuable upon exercise of this Warrant without regard to any limitations on exercise.
 
 
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(b)           Reservation.  If any shares of Common Stock required to be reserved for issuance upon exercise of this Warrant or as otherwise provided hereunder require registration or qualification with any Governmental Authority under any federal or state law before such shares may be so issued, the Issuer will in good faith use its best efforts as expeditiously as possible at its expense to cause such shares to be duly registered or qualified.  If the Issuer shall list any shares of Common Stock on any securities exchange or market it will, at its expense, list thereon, and maintain and increase when necessary such listing, of, all shares of Warrant Stock from time to time issued upon exercise of this Warrant or as otherwise provided hereunder (provided that such Warrant Stock has been registered pursuant to a registration statement under the Securities Act then in effect), and, to the extent permissible under the applicable securities exchange rules, all unissued shares of Warrant Stock which are at any time issuable hereunder, so long as any shares of Common Stock shall be so listed.  The Issuer will also so list on each securities exchange or market, and will maintain such listing of, any other securities which the Holder of this Warrant shall be entitled to receive upon the exercise of this Warrant if at the time any securities of the same class shall be listed on such securities exchange or market by the Issuer.

(c)           Covenants.  The Issuer shall not by any action including, without limitation, amending the Certificate of Incorporation or the by-laws of the Issuer, or through any reorganization, transfer of assets, consolidation, merger, dissolution, issue or sale of securities or any other action, avoid or seek to avoid the observance or performance of any of the terms of this Warrant, but will at all times in good faith assist in the carrying out of all such terms and in the taking of all such actions as may be necessary or appropriate to protect the rights of the Holder hereof.  Without limiting the generality of the foregoing, the Issuer will (i) not permit the par value, if any, of its Common Stock to exceed the then effective Warrant Price, (ii) not amend or modify any provision of the Certificate of Incorporation or by-laws of the Issuer in any manner that would adversely affect the rights of the Holder, (iii) take all such action as may be reasonably necessary in order that the Issuer may validly and legally issue fully paid and nonassessable shares of Common Stock, free and clear of any liens, claims, encumbrances and restrictions (other than as provided herein) upon the exercise of this Warrant, and (iv) use its best efforts to obtain all such authorizations, exemptions or consents from any public regulatory body having jurisdiction thereof as may be reasonably necessary to enable the Issuer to perform its obligations under this Warrant.

(d)           Loss, Theft, Destruction of Warrant.  Upon receipt of evidence satisfactory to the Issuer of the ownership of and the loss, theft, destruction or mutilation of any Warrant and, in the case of any such loss, theft or destruction, upon receipt of indemnity or security satisfactory to the Issuer or, in the case of any such mutilation, upon surrender and cancellation of such Warrant, the Issuer will make and deliver, in lieu of such lost, stolen, destroyed or mutilated Warrant, a new Warrant of like tenor and representing the right to purchase the same number of shares of Common Stock.

(e)           Payment of Taxes.  The Issuer will pay any documentary stamp taxes attributable to the initial issuance of the Warrant Stock issuable upon exercise of this Warrant; provided, however, that the Issuer shall not be required to pay any tax or taxes which may be payable in respect of any transfer involved in the issuance or delivery of any certificates representing Warrant Stock in a name other than that of the Holder in respect to which such shares are issued.
 
 
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4.           Adjustment of Warrant Price.  The price at which such shares of Warrant Stock may be purchased upon exercise of this Warrant shall be subject to adjustment from time to time as set forth in this Section 4. The Issuer shall give the Holder notice of any event described below which requires an adjustment pursuant to this Section 4 in accordance with the notice provisions set forth in Section 5.

(a)           Recapitalization, Reorganization, Reclassification, Consolidation, Merger or Sale.
 
 
(i)  In case the Issuer after the Original Issue Date shall do any of the following (each, a "Triggering Event"): (a) consolidate or merge with or into any other Person and the Issuer shall not be the continuing or surviving corporation of such consolidation or merger, or (b) permit any other Person to consolidate with or merge into the Issuer and the Issuer shall be the continuing or surviving Person but, in connection with such consolidation or merger, any Capital Stock of the Issuer shall be changed into or exchanged for Securities of any other Person or cash or any other property, or (c) transfer all or substantially all of its properties or assets to any other Person, or (d) effect a capital reorganization or reclassification of its Capital Stock, then, and in the case of each such Triggering Event, proper provision shall be made to the Warrant Price and the number of shares of Warrant Stock that may be purchased upon exercise of this Warrant so that, upon the basis and the terms and in the manner provided in this Warrant, the Holder of this Warrant shall be entitled upon the exercise hereof at any time after the consummation of such Triggering Event, to the extent this Warrant is not exercised prior to such Triggering Event, to receive at the Warrant Price as adjusted to take into account the consummation of such Triggering Event, in lieu of the Common Stock issuable upon such exercise of this Warrant prior to such Triggering Event, the Securities, cash and property to which such Holder would have been entitled upon the consummation of such Triggering Event if such Holder had exercised the rights represented by this Warrant immediately prior thereto (including the right of a shareholder to elect the type of consideration it will receive upon a Triggering Event), subject to adjustments (subsequent to such corporate action) as nearly equivalent as possible to the adjustments provided for elsewhere in this Section 4; provided, however, the Holder at its option may elect to receive shares of Common Stock issuable upon exercise of the Warrant at a conversion price equal to eighty percent (80%) of the average VWAP of the Common Stock for the forty (40) Trading Days preceding the date of such Triggering Event. Immediately upon the occurrence of a Triggering Event, the Issuer shall notify the Holder in writing of such Triggering Event and provide the calculations in determining the number of shares of Warrant Stock issuable upon exercise of the new warrant and the adjusted Warrant Price.  Upon the Holder’s request, the continuing or surviving corporation as a result of such Triggering Event shall issue to the Holder a new warrant of like tenor evidencing the right to purchase the adjusted number of shares of Warrant Stock and the adjusted Warrant Price pursuant to the terms and provisions of this Section 4(a)(i).  Notwithstanding the foregoing to the contrary, this Section 4(a)(i) shall only apply if the surviving entity pursuant to any such Triggering Event is a company that has a class of equity securities registered pursuant to the Securities Exchange Act of 1934, as amended, and its common stock is listed or quoted on a national securities exchange, national automated quotation system or the OTC Bulletin Board.  In the event that the surviving entity pursuant to any such Triggering Event is not a public company that is registered pursuant to the Securities Exchange Act of 1934, as amended, or its common stock is not listed or quoted on a national securities exchange, national automated quotation system or the OTC Bulletin Board, then the Holder shall have the right to demand that the Issuer pay to the Holder an amount in cash equal to the value of this Warrant calculated in accordance with the Black-Scholes formula.
 
 
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(ii)           In the event that the Holder has elected not to exercise this Warrant prior to the consummation of a Triggering Event and has also elected not to receive shares of Common Stock pursuant to the provisions of Section 4(a)(i) above, so long as the surviving entity pursuant to any Triggering Event is a company that has a class of equity securities registered pursuant to the Securities Exchange Act of 1934, as amended, and its common stock is listed or quoted on a national securities exchange, national automated quotation system or the OTC Bulletin Board, the surviving entity and/or each Person (other than the Issuer) which may be required to deliver any Securities, cash or property upon the exercise of this Warrant as provided herein shall assume, by written instrument delivered to, and reasonably satisfactory to, the Holder of this Warrant, (A) the obligations of the Issuer under this Warrant (and if the Issuer shall survive the consummation of such Triggering Event, such assumption shall be in addition to, and shall not release the Issuer from, any continuing obligations of the Issuer under this Warrant) and (B) the obligation to deliver to such Holder such Securities, cash or property as, in accordance with the foregoing provisions of this subsection (a), such Holder shall be entitled to receive, and the surviving entity and/or each such Person shall have similarly delivered to such Holder an opinion of counsel for the surviving entity and/or each such Person, which counsel shall be reasonably satisfactory to such Holder, or in the alternative, a written acknowledgement executed by the President or Chief Financial Officer of the Issuer, stating that this Warrant shall thereafter continue in full force and effect and the terms hereof (including, without limitation, all of the provisions of this subsection (a)) shall be applicable to the Securities, cash or property which the surviving entity and/or each such Person may be required to deliver upon any exercise of this Warrant or the exercise of any rights pursuant hereto.

(b)           Stock Dividends, Subdivisions and Combinations.  If at any time the Issuer shall:

                      (i)           make or issue or set a record date for the holders of the Common Stock for the purpose of entitling them to receive a dividend payable in, or other distribution of, shares of Common Stock,

                      (ii)          subdivide its outstanding shares of Common Stock into a larger number of shares of Common Stock, or

                      (iii)         combine its outstanding shares of Common Stock into a smaller number of shares of Common Stock,

then (1) the number of shares of Common Stock for which this Warrant is exercisable immediately after the occurrence of any such event shall be adjusted to equal the number of shares of Common Stock which a record holder of the same number of shares of Common Stock for which this Warrant is exercisable immediately prior to the occurrence of such event would own or be entitled to receive after the happening of such event, and (2) the Warrant Price then in effect shall be adjusted to equal (A) the Warrant Price then in effect multiplied by the number of shares of Common Stock for which this Warrant is exercisable immediately prior to the adjustment divided by (B) the number of shares of Common Stock for which this Warrant is exercisable immediately after such adjustment.
 
 
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(c)           Certain Other Distributions.  If at any time the Issuer shall make or issue or set a record date for the holders of all of the Common Stock for the purpose of entitling them to receive any divi­dend or other distribution of:

(i)           cash,

(ii)          any evidences of its indebtedness, any shares of stock of any class or any other securities or property of any nature whatsoever (other than cash, Common Stock Equivalents or Additional Shares of Common Stock), or

(iii)         any warrants or other rights to subscribe for or purchase any evidences of its indebtedness, any shares of stock of any class or any other securities or property of any nature whatsoever (other than cash, Common Stock Equivalents or Additional Shares of Common Stock),

then (1) the number of shares of Common Stock for which this Warrant is exercisable shall be adjusted to equal the product of the number of shares of Common Stock for which this Warrant is exercisable immediately prior to such adjustment multiplied by a fraction (A) the numerator of which shall be the Per Share Market Value of Common Stock at the date of taking such record and (B) the denominator of which shall be such Per Share Market Value minus the amount allocable to one share of Common Stock of any such cash so distributable and of the fair value (as determined in good faith by the Board of Directors of the Issuer and supported by an opinion from an investment banking firm mutually agreed upon by the Issuer and the Holder) of any and all such evidences of indebtedness, shares of stock, other securities or property or warrants or other subscription or purchase rights so distributable, and (2) the Warrant Price then in effect shall be adjusted to equal (A) the Warrant Price then in effect multiplied by the number of shares of Common Stock for which this Warrant is exercisable immediately prior to the adjustment divided by (B) the number of shares of Common Stock for which this Warrant is exercisable immediately after such adjustment.  A reclassification of the Common Stock (other than a change in par value, or from par value to no par value or from no par value to par value) into shares of Common Stock and shares of any other class of stock shall be deemed a distribution by the Issuer to the holders of its Common Stock of such shares of such other class of stock within the meaning of this Section 4(c) and, if the outstanding shares of Common Stock shall be changed into a larger or smaller number of shares of Common Stock as a part of such reclassification, such change shall be deemed a subdivision or combination, as the case may be, of the outstanding shares of Common Stock within the meaning of Section 4(b).

(d)           Issuance of Additional Shares of Common Stock. In the event the Issuer shall at any time following the Original Issuance Date issue any Additional Shares of Common Stock (otherwise than as provided in the foregoing subsections (b) through (c) of this Section 4), at a price per share less than the most recent price paid for Common Stock under the Purchase Agreement or without consideration, then the Warrant Price upon each such issuance shall be adjusted to the price equal to the consideration per share paid for such Additional Shares of Common Stock.
 
 
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(e)           Issuance of Common Stock Equivalents. In the event the Issuer shall at any time
following the Original Issuance Date take a record of the holders of its Common Stock for the purpose of entitling them to receive a distribution of, or shall in any manner (whether directly or by assumption in a merger in which the Issuer is the surviving corporation) issue or sell, any Common Stock Equivalents, whether or not the rights to exchange or convert thereunder are immediately exercisable, and the price per share for which Common Stock is issuable upon such conversion or exchange shall be less than the most recent price paid for Common Stock under the Purchase Agreement, or if, after any such issuance of Common Stock Equivalents, the price per share for which Additional Shares of Common Stock may be issuable thereafter is amended or adjusted, and such price as so amended shall be less than the most recent price paid for Common Stock under the Purchase Agreement at the time of such amendment or adjustment, then the Warrant Price then in effect shall be adjusted as provided in Section 4(d). No further adjustments of the number of shares of Common Stock for which this Warrant is exercisable and the Warrant Price then in effect shall be made upon the actual issue of such Common Stock upon conversion or exchange of such Common Stock Equivalents. If the conversion or exercise price of a Common Stock Equivalent is not stated or fixed at the time of issuance or sale, this provision shall not apply until such time that said Common Stock Equivalent is actually converted or exercised.
 
(f)           Other Provisions applicable to Adjustments under this Section.  The following provisions shall be ap­plicable to the making of adjustments of the number of shares of Common Stock for which this Warrant is exercisable and the Warrant Price then in effect provided for in this Section 4:

(i)           Computation of Consideration.  To the extent that any Additional Shares of Common Stock or any Common Stock Equivalents (or any warrants or other rights therefor) shall be issued for cash consideration, the consideration received by the Issuer therefor shall be the amount of the cash received by the Issuer therefor, or, if such Additional Shares of Common Stock or Common Stock Equivalents are offered by the Issuer for subscription, the subscription price, or, if such Additional Shares of Common Stock or Common Stock Equivalents are sold to underwriters or dealers for public offering without a subscription offering, the initial public offering price (in any such case subtracting any amounts paid or receivable for accrued interest or accrued dividends and without taking into account any compensation, discounts or expenses paid or incurred by the Issuer for and in the underwriting of, or otherwise in connection with, the issuance thereof).  In connection with any merger or consolidation in which the Issuer is the surviving corporation (other than any consolidation or merger in which the previously outstanding shares of Common Stock of the Issuer shall be changed to or exchanged for the stock or other securities of another corporation), the amount of consideration therefore shall be, deemed to be the fair value, as determined reasonably and in good faith by the Board, of such portion of the assets and business of the nonsurviving corporation as the Board may determine to be attributable to such shares of Common Stock or Common Stock Equivalents, as the case may be.  The consideration for any Additional Shares of Common Stock issuable pursuant to any warrants or other rights to subscribe for or purchase the same shall be the consideration received by the Issuer for issuing such warrants or other rights plus the additional con­sideration payable to the Issuer upon exercise of such warrants or other rights.  The consideration for any Additional Shares of Common Stock issuable pursuant to the terms of any Common Stock Equivalents shall be the consideration received by the Issuer for issuing war­rants or other rights to subscribe for or purchase such Common Stock Equivalents, plus the consideration paid or payable to the Issuer in respect of the subscription for or purchase of such Common Stock Equivalents, plus the additional consideration, if any, payable to the Issuer upon the exercise of the right of conversion or exchange in such Common Stock Equivalents.  In the event of any consolidation or merger of the Issuer in which the Issuer is not the surviving corporation or in which the previously outstanding shares of Common Stock of the Issuer shall be changed into or exchanged for the stock or other securities of another corporation, or in the event of any sale of all or substantially all of the assets of the Issuer for stock or other securities of any corporation, the Issuer shall be deemed to have issued a number of shares of its Common Stock for stock or securities or other property of the other corporation computed on the basis of the actual exchange ratio on which the transaction was predicated, and for a consideration equal to the fair market value on the date of such transaction of all such stock or securities or other property of the other corporation.  In the event any consideration received by the Issuer for any securities consists of property other than cash, the fair market value thereof at the time of issuance or as otherwise applicable shall be as determined in good faith by the Board.  In the event Common Stock is issued with other shares or securities or other assets of the Issuer for consideration which covers both, the consideration computed as provided in this Section 4(f)(i) shall be allocated among such securities and assets as determined in good faith by the Board.
 
 
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(ii)          When Adjustments to Be Made.  The adjustments required by this Section 4 shall be made whenever and as often as any specified event requiring an adjustment shall occur, except that any adjustment of the number of shares of Common Stock for which this Warrant is exercisable that would otherwise be required may be postponed (except in the case of a subdivision or combination of shares of the Common Stock, as provided for in Section 4(b)) up to, but not beyond the date of exercise if such adjustment either by itself or with other adjustments not previously made adds or subtracts less than one percent (1%) of the shares of Common Stock for which this Warrant is exercisable immediately prior to the making of such adjustment.  Any adjustment representing a change of less than such minimum amount (except as aforesaid) which is postponed shall be carried forward and made as soon as such adjustment, together with other adjustments required by this Section 4 and not previously made, would result in a minimum adjustment or on the date of exercise. For the purpose of any adjustment, any specified event shall be deemed to have occurred at the close of business on the date of its occurrence.

(iii)         Fractional Interests.  In computing ad­justments under this Section 4, fractional interests in Common Stock shall be taken into account to the near­est one one-hundredth (1/100th) of a share.

(iv)         When Adjustment Not Required.  If the Issuer shall take a record of the holders of its Common Stock for the purpose of entitling them to receive a dividend or distribution or subscription or purchase rights and shall, thereafter and before the distribution to stockholders thereof, legally abandon its plan to pay or deliver such dividend, distribution, subscription or purchase rights, then thereafter no adjustment shall be required by reason of the taking of such record and any such adjustment previously made in respect thereof shall be rescinded and annulled.
 
 
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(g)           Form of Warrant after Adjustments.  The form of this Warrant need not be changed because of any adjustments in the Warrant Price or the number and kind of Securities purchasable upon the exercise of this Warrant.

(h)           Escrow of Warrant Stock.  If after any property becomes distributable pursuant to this Section 4 by reason of the taking of any record all of the holders of Common Stock, but prior to the occurrence of the event for which such record is taken, and the Holder exer­cises this Warrant, any shares of Common Stock issuable upon exercise by reason of such adjustment shall be deemed the last shares of Common Stock for which this Warrant is exercised (notwithstanding any other provision to the contrary herein) and such shares or other property shall be held in escrow for the Holder by the Issuer to be issued to the Holder upon and to the extent that the event actually takes place, upon payment of the current Warrant Price.  Notwithstanding any other provision to the contrary herein, if the event for which such record was taken fails to occur or is rescinded, then such escrowed shares shall be cancelled by the Issuer and escrowed property returned.

5.           Notice of Adjustments.  Whenever the Warrant Price or Warrant Share Number shall be adjusted pursuant to Section 4 hereof (for purposes of this Section 5, each an "adjustment"), the Issuer shall cause its Chief Financial Officer to prepare and execute a certificate setting forth, in reasonable detail, the event requiring the adjustment, the amount of the adjustment, the method by which such adjustment was calculated (including a description of the basis on which the Board made any determination hereunder), and the Warrant Price and Warrant Share Number after giving effect to such adjustment, and shall cause copies of such certificate to be delivered to the Holder of this Warrant promptly after each adjustment.  Any dispute between the Issuer and the Holder of this Warrant with respect to the matters set forth in such certificate may at the option of the Holder of this Warrant be submitted to a national or regional accounting firm reasonably acceptable to the Issuer and the Holder, provided that the Issuer shall have ten (10) days after receipt of notice from such Holder of its selection of such firm to object thereto, in which case such Holder shall select another such firm and the Issuer shall have no such right of objection.  The firm selected by the Holder of this Warrant as provided in the preceding sentence shall be instructed to deliver a written opinion as to such matters to the Issuer and such Holder within thirty (30) days after submission to it of such dispute.  Such opinion shall be final and binding on the parties hereto.  The costs and expenses of the initial accounting firm shall be paid equally by the Issuer and the Holder and, in the case of an objection by the Issuer, the costs and expenses of the subsequent accounting firm shall be paid in full by the Issuer.

6.           Fractional Shares.  No fractional shares of Warrant Stock will be issued in connection with any exercise hereof, but in lieu of such fractional shares, the Issuer shall round the number of shares to be issued upon exercise up to the nearest whole number of shares.

7.           Ownership Cap and Exercise Restriction.  Notwithstanding anything to the contrary set forth in this Warrant, at no time may a Holder of this Warrant exercise this Warrant if the number of shares of Common Stock to be issued pursuant to such exercise would exceed, when aggregated with all other shares of Common Stock owned by such Holder and its affiliates at such time, the number of shares of Common Stock which would result in such Holder and its affiliates beneficially owning (as determined in accordance with Section 13(d) of the Exchange Act and the rules  thereunder) in excess of 4.99% of the then issued and outstanding shares of Common Stock; provided, however, that upon a Holder of this Warrant providing the Issuer with sixty-one (61) days notice (pursuant to Section 13 hereof) (the "Waiver Notice") that such Holder would like to waive this Section 7 with regard to any or all shares of Common Stock issuable upon exercise of this Warrant, this Section 7 will be of no force or effect with regard to all or a portion of the Warrant referenced in the Waiver Notice until the date that the Holder notifies the Issuer (pursuant to Section 13 hereof) that the Holder revokes the Waiver Notice; provided, further, that during the sixty-one (61) day period prior to the expiration of the Term, the Holder may waive this Section 7 by providing a Waiver Notice at any time during such sixty-one (61) day period.
 
 
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8.           [Reserved.]
 
9.           Definitions.  For the purposes of this Warrant, the following terms have the following meanings:

"Additional Shares of Common Stock" means all shares of Common Stock issued by the Issuer after the Original Issue Date, and all shares of Other Common Stock, if any, issued by the Issuer after the Original Issue Date, except: (i) securities issued (other than for cash) in connection with a merger, acquisition, or consolidation, (ii) securities issued pursuant to the conversion or exercise of convertible or exercisable securities issued or outstanding on or prior to the date of the Purchase Agreement or issued pursuant to the Purchase Agreement (so long as the conversion or exercise price in such securities are not amended to lower such price and/or adversely affect the Holder unless the issuance of shares pursuant to the Purchase Agreement results in a lower adjusted price), (iii) the Warrant Stock, (iv) securities issued in connection with bona fide strategic license agreements, consulting agreements, or other partnering or technology development arrangements so long as such issuances are not for the purpose of raising capital, (v) Common Stock issued or the issuance or grants of options to purchase Common Stock pursuant to the Issuer’s stock option plans and employee stock purchase plans outstanding as they exist on the date of the Purchase Agreement or as subsequently approved by the Board provided that the amount of Common Stock issued pursuant to such plans does not exceed five percent (5%) of the Common Stock outstanding, and (vi) any warrants issued to the finders, placement agents or their respective designees for the transactions contemplated by the Purchase Agreement or in subsequent offerings or placements.  The exclusions set forth in this definition shall also apply to the issuance or sale of Common Stock Equivalents.
 
Board" shall mean the Board of Directors of the Issuer.

"Capital Stock" means and includes (i) any and all shares, interests, participations or other equivalents of or interests in (however designated) corporate stock, including, without limitation, shares of preferred or preference stock, (ii) all partnership interests (whether general or limited) in any Person which is a partnership, (iii) all membership interests or limited liability company interests in any limited liability company, and (iv) all equity or ownership interests in any Person of any other type.

"Certificate of Incorporation" means the Certificate of Incorporation of the Issuer as in effect on the Original Issue Date, and as hereafter from time to time amended, modified, supplemented or restated in accordance with the terms hereof and thereof and pursuant to applicable law.
 
 
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“Closing Price” shall mean the closing price of the Common Stock, as recorded by the Principal Market, on a particular day.

"Common Stock" means the common stock, $0.0001 par value per share, of the Issuer and any other Capital Stock into which such stock may hereafter be changed.

"Common Stock Equivalent" means any Convertible Security or warrant, option or other right to subscribe for or purchase any Additional Shares of Common Stock or any Convertible Security.

"Convertible Securities" means evidences of indebtedness, shares of Capital Stock or other Securities which are or may be at any time convertible into or exchangeable for Additional Shares of Common Stock.  The term "Convertible Security" means one of the Convertible Securities.

"Governmental Authority" means any governmental, regulatory or self-regulatory entity, department, body, official, authority, commission, board, agency or instrumentality, whether federal, state or local, and whether domestic or foreign.

"Holders" mean the Persons who shall from time to time own any Warrant.  The term "Holder" means one of the Holders.

"Independent Appraiser" means a nationally recognized or major regional investment banking firm or firm of independent certified public accountants of recognized standing (which may be the firm that regularly examines the financial statements of the Issuer) that is regularly engaged in the business of appraising the Capital Stock or assets of corporations or other entities as going concerns, and which is not affiliated with either the Issuer or the Holder of any Warrant.

"Original Issue Date" means July 3, 2012.

OTC Bulletin Board” means the over-the-counter electronic bulletin board.

Other Common Stock” means any other Capital Stock of the Issuer of any class which shall be authorized at any time after the date of this Warrant (other than Common Stock) and which shall have the right to participate in the distribution of earnings and assets of the Issuer without limitation as to amount.

Outstanding Common Stock” means, at any given time, the aggregate amount of outstanding shares of Common Stock, assuming full exercise, conversion or exchange (as applicable) of all options, warrants and other Securities which are convertible into or exercisable or exchangeable for, and any right to subscribe for, shares of Common Stock that are outstanding at such time.

Person” means an individual, corporation, limited liability company, partnership, joint stock company, trust, unincorporated organization, joint venture, Governmental Authority or other entity of whatever nature.
 
 
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Per Share Market Value” means on any particular date (a) the last closing bid price per share of the Common Stock on such date on a registered national stock exchange on which the Common Stock is then listed, or if there is no such price on such date, then the closing price on such exchange or quotation system on the date nearest preceding such date, or (b) if the Common Stock is not listed or traded then on any registered national stock exchange, the last closing bid price for a share of Common Stock in the over-the-counter market, as reported by the OTC Bulletin Board or by Pink Sheets LLC (or similar organization or agency succeeding to its functions of reporting prices) at the close of business on such date, or (c) if the Common Stock is not then publicly traded the fair market value of a share of Common Stock as determined by an Independent Appraiser selected in good faith by the Holder; provided, however, that the Issuer, after receipt of the determination by such Independent Appraiser, shall have the right to select an additional Independent Appraiser, in which case, the fair market value shall be equal to the average of the determinations by each such Independent Appraiser; and provided, further that all determinations of the Per Share Market Value shall be appropriately adjusted for any stock dividends, stock splits or other similar transactions during such period.  The determination of fair market value by an Independent Appraiser shall be based upon the fair market value of the Issuer determined on a going concern basis as between a willing buyer and a willing seller and taking into account all relevant factors determinative of value, and shall be final and binding on all parties.  In determining the fair market value of any shares of Common Stock, no consideration shall be given to any restrictions on transfer of the Common Stock imposed by agreement or by federal or state securities laws, or to the existence or absence of, or any limitations on, voting rights.

Purchase Agreement” means the Common Stock Purchase Agreement dated as of the date hereof, between the Issuer and the GEM Global Yield Fund Limited.

Securities” means any debt or equity securities of the Issuer, whether now or hereafter authorized, any instrument convertible into or exchangeable for Securities or a Security, and any option, warrant or other right to purchase or acquire any Security.  “Security” means one of the Securities.

Securities Act” means the Securities Act of 1933, as amended, or any similar federal statute then in effect.

Subsidiary” means any corporation at least 50% of whose outstanding Voting Stock shall at the time be owned directly or indirectly by the Issuer or by one or more of its Subsidiaries, or by the Issuer and one or more of its Subsidiaries.

Term” has the meaning specified in Section 1 hereof.

Trading Day” means (a) a day on which the Common Stock is traded on a national securities exchange, or (b) if the Common Stock is not traded on a national securities exchange, a day on which the Common Stock is quoted in the over-the-counter market as reported by the OTC Bulletin Board or Pink Sheets LLC (or any similar organization or agency succeeding its functions of reporting prices); provided, however, that in the event that the Common Stock is not listed or quoted as set forth in (a) or (b) hereof, then Trading Day shall mean any day except Saturday, Sunday and any day which shall be a legal holiday or a day on which banking institutions in the State of New York are authorized or required by law or other government action to close.
 
 
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VWAP” means, for any date, the price determined by the first of the following clauses that applies: (a) the daily volume weighted average price of the Common Stock for such date (or the nearest preceding date) on a national securities exchange or the OTC Bulletin Board as reported by Bloomberg L.P. (based on a Trading Day from 9:30 a.m. (New York City time) to 4:02 p.m. (New York City time); (b) if the Common Stock is not then quoted for trading on a national securities exchange or the OTC Bulletin Board and if prices for the Common Stock are then reported by Pink Sheets, LLC (or a similar organization or agency succeeding to its functions of reporting prices), the most recent bid price per share of the Common Stock so reported; or (c) in all other cases, the fair market value of a share of Common Stock as determined by an independent appraiser selected in good faith by the Holder and reasonably acceptable to the Issuer.

Voting Stock” means, as applied to the Capital Stock of any corporation, Capital Stock of any class or classes (however designated) having ordinary voting power for the election of a majority of the members of the Board of Directors (or other governing body) of such corporation, other than Capital Stock having such power only by reason of the happening of a contingency.

Warrant Price” means $0.27, as such price may be adjusted from time to time as shall result from the adjustments specified in this Warrant, including Section 4 hereto.

Warrant Share Number” means at any time the aggregate number of shares of Warrant Stock which may at such time be purchased upon exercise of this Warrant, after giving effect to all prior adjustments and increases to such number made or required to be made under the terms hereof.

Warrant Stock” means Common Stock issuable upon exercise of this Warrant.

10.           Other Notices.  In case at any time:

 
(A)
the Issuer shall make any distributions to the holders of Common Stock; or

 
(B)
the Issuer shall authorize the granting to all holders of its Common Stock of rights to subscribe for or purchase any shares of Capital Stock of any class or other rights; or

 
(C)
there shall be any reclassification of the Capital Stock of the Issuer; or

 
(D)
there shall be any capital reorganization by the Issuer; or
 
 
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(E)
there shall be any (i) consolidation or merger involving the Issuer or (ii) sale, transfer or other disposition of all or substantially all of the Issuer’s property, assets or business (except a merger or other reorganization in which the Issuer shall be the surviving corporation and its shares of Capital Stock shall continue to be outstanding and unchanged and except a consolidation, merger, sale, transfer or other disposition involving a wholly-owned Subsidiary); or

 
(F)
there shall be a voluntary or involuntary dissolution, liquidation or winding-up of the Issuer or any partial liquidation of the Issuer or distribution to holders of Common Stock;

then, in each of such cases, the Issuer shall, to the extent permitted by law, give written notice to the Holder of the date on which (i) the books of the Issuer shall close or a record shall be taken for such dividend, distribution or subscription rights or (ii) such reorganization, reclassification, consolidation, merger, disposition, dissolution, liquidation or winding-up, as the case may be, shall take place.  Such notice also shall specify the date as of which the holders of Common Stock of record shall participate in such dividend, distribution or subscription rights, or shall be entitled to exchange their certificates for Common Stock for securities or other property deliverable upon such reorganization, reclassification, consolidation, merger, disposition, dissolution, liquidation or winding-up, as the case may be.  To the extent permitted by law, such notice shall be given at least twenty (20) days prior to the action in question and not less than five (5) days prior to the record date or the date on which the Issuer’s transfer books are closed in respect thereto.  This Warrant entitles the Holder to receive copies of all financial and other information distributed or required to be distributed to the holders of the Common Stock.

11.           Amendment and Waiver.  Any term, covenant, agreement or condition in this Warrant may be amended, or compliance therewith may be waived (either generally or in a particular instance and either retroactively or prospectively), by a written instrument or written instruments executed by the Issuer and the Holder.

12.           Governing Law; Jurisdiction.  This Warrant shall be governed by and construed in accordance with the internal laws of the State of New York, without giving effect to any of the conflicts of law principles which would result in the application of the substantive law of another jurisdiction.  This Warrant shall not be interpreted or construed with any presumption against the party causing this Warrant to be drafted.  The Issuer and the Holder agree that venue for any dispute arising under this Warrant will lie exclusively in the state or federal courts located in New York, and the parties irrevocably waive any right to raise forum non conveniens or any other argument that New York is not the proper venue.  The Issuer and the Holder irrevocably consent to personal jurisdiction in the state and federal courts of the state of New York.  The Issuer and the Holder consent to process being served in any such suit, action or proceeding by mailing a copy thereof to such party at the address in effect for notices to it under this Warrant and agrees that such service shall constitute good and sufficient service of process and notice thereof.  Nothing in this Section 12 shall affect or limit any right to serve process in any other manner permitted by law.  The Issuer and the Holder hereby agree that the prevailing party in any suit, action or proceeding arising out of or relating to this Warrant or the Purchase Agreement, shall be entitled to reimbursement for reasonable legal fees from the non-prevailing party.  The parties hereby waive all rights to a trial by jury.
 
 
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13.           Notices.  Any notice, demand, request, waiver or other communication required or permitted to be given hereunder shall be in writing and shall be effective (a) upon hand delivery by telecopy or facsimile at the address or number designated below (if delivered on a business day during normal business hours where such notice is to be received), or the first business day following such delivery (if delivered other than on a business day during normal business hours where such notice is to be received) or (b) on the second business day following the date of mailing by express courier service, fully prepaid, addressed to such address, or upon actual receipt of such mailing, whichever shall first occur. The addresses for such communications shall be:
 
If to the Issuer:
Cyclone Power Technologies Inc.
 
601 NE 26th Court
Pampano Beach, Fl. 33064
Attn: Christopher Nelson, President and General Counsel
 
 
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with copies (which copies
shall not constitute notice)
to:
Roetzel & Andress
350 East Las Olas Boulevard
 
Las Olas Centre II, suite 1150
 
Fort Lauderdale, FL 33303-0310
 
Main Phone Number: (954) 462-4150
 
Fax: (954) 462-4260
 
Attn: Joel Mayersohn, Esq.
 
If to the Holder:
GEM Global Yield Fund Limited
c/o CM Group
Commerce House
1 Bowring Road
Ramsey
Isle of Man
IM8 2LQ
 
with copies (which copies
shall not constitute notice)
to:
Kramer Levin Naftalis & Frankel LLP
1177 Avenue of the Americas
 
New York, New York 10036
 
Telephone Number:  (212) 715-9100
 
Fax:  (212) 715-8000
Attention:  Christopher S. Auguste, Esq.

Any party hereto may from time to time change its address for notices by giving written notice of such changed address to the other party hereto.
 
14.           Warrant Agent.  The Issuer may, by written notice to each Holder of this Warrant, appoint an agent having an office in New York, New York for the purpose of issuing shares of Warrant Stock on the exercise of this Warrant pursuant to subsection (b) of Section 2 hereof, exchanging this Warrant pursuant to subsection (d) of Section 2 hereof or replacing this Warrant pursuant to subsection (d) of Section 3 hereof, or any of the foregoing, and thereafter any such issuance, exchange or replacement, as the case may be, shall be made at such office by such agent.

15.           Remedies.  The Issuer stipulates that the remedies at law of the Holder of this Warrant in the event of any default or threatened default by the Issuer in the performance of or compliance with any of the terms of this Warrant are not and will not be adequate and that, to the fullest extent permitted by law, such terms may be specifically enforced by a decree for the specific performance of any agreement contained herein or by an injunction against a violation of any of the terms hereof or otherwise.

16.           Successors and Assigns.  This Warrant and the rights evidenced hereby shall inure to the benefit of and be binding upon the successors and assigns of the Issuer, the Holder hereof and (to the extent provided herein) the Holders of Warrant Stock issued pursuant hereto, and shall be enforceable by any such Holder or Holder of Warrant Stock.
 
 
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17.           Modification and Severability.  If, in any action before any court or agency legally empowered to enforce any provision contained herein, any provision hereof is found to be unenforceable, then such provision shall be deemed modified to the extent necessary to make it enforceable by such court or agency.  If any such provision is not enforceable as set forth in the preceding sentence, the unenforceability of such provision shall not affect the other provisions of this Warrant, but this Warrant shall be construed as if such unenforceable provision had never been contained herein.

18.           Headings.  The headings of the Sections of this Warrant are for convenience of reference only and shall not, for any purpose, be deemed a part of this Warrant.

19.           Registration Rights.  The Holder of this Warrant is entitled to the benefit of certain registration rights with respect to the shares of Warrant Stock issuable upon the exercise of this Warrant pursuant to that certain Registration Rights Agreement, of even date herewith, by and among the Issuer and the Holder (the “Registration Rights Agreement”) and the registration rights with respect to the shares of Warrant Stock issuable upon the exercise of this Warrant by any subsequent Holder may only be assigned in accordance with the terms and provisions of the Registration Rights Agreement.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]
 
 
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IN WITNESS WHEREOF, the Issuer has executed this Warrant as of the day and year first above written.
 

 
CYCLONE POWER TECHNOLOGIES INC.
 
 
 
       
 
By:
/s/ Christopher Nelson  
    Name: Christopher Nelson  
    Title: President  
       
 
 
Signature Page to Warrant
 
 

 

EXERCISE FORM
WARRANT

CYCLONE POWER TECHNOLOGIES INC.

The undersigned _______________, pursuant to the provisions of the within Warrant, hereby elects to purchase _____ shares of Common Stock of covered by the within Warrant.
 
Dated: _________________ Signature                     ___________________________
   
 
Address                       _____________________
                                      _____________________
 
Number of shares of Common Stock beneficially owned or deemed beneficially owned by the Holder on the date of Exercise: _________________________

The undersigned is an “accredited investor” as defined in Regulation D under the Securities Act of 1933, as amended.
 
The undersigned intends that payment of the Warrant Price shall be made as (check one):
 
Cash Exercise_______
 
Cashless Exercise_______
 
If the Holder has elected a Cash Exercise, the Holder shall pay the sum of $________ by certified or official bank check (or via wire transfer) to the Issuer in accordance with the terms of the Warrant.
 
If the Holder has elected a Cashless Exercise, a certificate shall be issued to the Holder for the number of shares equal to the whole number portion of the product of the calculation set forth below, which is ___________.   The Company shall pay a cash adjustment in respect of the fractional portion of the product of the calculation set forth below in an amount equal to the product of the fractional portion of such product and the Per Share Market Value on the date of exercise, which product is ____________.
 
X = Y - (A)(Y)
 B
 
Where:
 
The number of shares of Common Stock to be issued to the Holder __________________(“X”).

The number of shares of Common Stock purchasable upon exercise of all of the Warrant or, if only a portion of the Warrant is being exercised, the portion of the Warrant being exercised ___________________________ (“Y”).
 
The Warrant Price ______________ (“A”).
 
 
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The Per Share Market Value of one shares of Common Stock _______________________ (“B”).


ASSIGNMENT

FOR VALUE RECEIVED, _________________ hereby sells, assigns and transfers unto __________________ the within Warrant and all rights evidenced thereby and does irrevocably constitute and appoint _____________, attorney, to transfer the said Warrant on the books of the within named corporation.
 
Dated: _________________ Signature                     ___________________________
   
 
Address                       _____________________
                                      _____________________

PARTIAL ASSIGNMENT

FOR VALUE RECEIVED, _________________ hereby sells, assigns and transfers unto __________________ the right to purchase _________ shares of Warrant Stock evidenced by the within Warrant together with all rights therein, and does irrevocably constitute and appoint ___________________, attorney, to transfer that part of the said Warrant on the books of the within named corporation.
 
Dated: _________________ Signature                     ___________________________
   
 
Address                       _____________________
                                      _____________________

 
FOR USE BY THE ISSUER ONLY:

This Warrant No. W-___ canceled (or transferred or exchanged) this _____ day of ___________, _____, shares of Common Stock issued therefor in the name of _______________, Warrant No. W-_____ issued for ____ shares of Common Stock in the name of _______________.


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EX-21 6 ex21.htm EXHIBIT 21
EXHIBIT 21
 

 
Subsidiaries of the Company
 

 

 
Cyclone-WHE LLC
 
Cyclone Performance LLC
EX-23.1 7 ex23-1.htm EXHIBIT 23.1
EXHIBIT 23.1
 


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the use within this Registration Statement on Form S-1 of Cyclone Power Technologies, Inc. of our report dated April 13, 2012, relating to the consolidated balance sheets of Cyclone Power Technologies, Inc., as of December 31, 2011 and 2010 and the related consolidated statements of operations, stockholders' deficit and cash flows for the years then ended.  We also consent to the reference to our firm under the heading "Experts" in such Registration Statement.


/s/ Mallah Furman

Fort Lauderdale, Florida
October 12, 2012
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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$?\1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4'_DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$_T1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1/]$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)#_)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01_Q$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$?\1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$23_241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1/^0)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"3_$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$?\D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_ M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$_T0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!/])$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21+_$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1_Q%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$10?^21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1/]$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$3_D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$G_$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1_Q$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$?]!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109+_ M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$0`$```````)$E$ M1$0$21(1$1%````````0)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$?\1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)_T1$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2_Q$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$?\D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1'_09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1/]$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$3_D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$?\1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$G_$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1_Q$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$?]!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109+_1$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$_T1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1```$``````1 M)$E$1$0$21(1$0!``````$"0)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1/^0 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"3_$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$?\D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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M`!`1$4&21$1$1)`D`0````0``$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$10?^21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD3_1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$_T20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$0`$```````)$E$1$0$21(1$1%```````#_$"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$?\1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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M``0`````!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1_Q$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$_T20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D/\D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!'_$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$0$$``````!!$A$1$4&2 M1$1$1!````````1(1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1_Q$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)/])1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D243_1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$_P1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4'_DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$_T1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$0$```0```!$!$D2$1$109)$1```$``````1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1/]$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)#_)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21+_ M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1_Q%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$10?^21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD3_1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$_T20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D/\D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!'_$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1_Q$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)/])1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)!`````$``!`109)$1$1$D"01 M`0``!````$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D243_1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D_TE$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1/]$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$3_!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)_Q(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$?\1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1'_09)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2````0```0$1$ MD"01$1$1)$D$`````0``$!%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1/]$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$3_D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$?\1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1'_)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)_T1$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1/]$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`3_ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$00```````$ M2$1$1`1)$A$1$4$"`````!``$1$1$21)1$1$!$D2_Q$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$?\109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4'_DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$_T1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1/]$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)#_)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01_Q$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$?\1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$23_241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$_T1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D240$```! M````$$&21$1$1)`D$1$!``0`````!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1/\$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$G_$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1_Q$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$?]!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109+_1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M_T1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1/^0)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"3_$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109(` M````$```$1$1)$E$1$0$21(```!```!`1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$?\D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$_T0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!/])$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4'_DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$_T1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1/]$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D243_1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M_P1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$2?\2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A'_$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$1_T&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DO]$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$3_1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1'_$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D_TE$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1/]$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$3_!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)_Q(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$?\1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1'_09)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4'_DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$_T1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1/]$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)#_)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01_Q$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$?\1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$?\D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$_T0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!/]) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21+_$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1_Q%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M0?^21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD3_1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$_T20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D/\D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$_Y`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)/\1$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1'_$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1_R1)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D2?]$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$3_1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$_TD2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$O\1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1'_$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!_Y)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D_Q$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$?\1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$23_241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$_T1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1/\$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$G_$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1_Q$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$?]!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109+_ M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$_T1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1/^0)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"3_$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D243_1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$_P1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$2?\2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A'_$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$1_T&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DO]$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$3_1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)_T1$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2_Q$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4'_DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$_T1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$?\D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$_T0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!/])$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21+_$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1_Q%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A'_ M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1_T&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DO]$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$3_1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$_Y`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)/\1$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1'_$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$?\1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1'_$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D_TE$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1/]$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$3_!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)_Q(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$?\1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1/]$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)#_)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01_Q$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$?\1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$23_241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$_T1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1/\$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$10?^21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD3_1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M_T20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$3_1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$_Y`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)/\1 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1'_$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1_R1)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M2?]$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$3_1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1'_09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1/]$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$3_D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$?\1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$G_$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1_Q$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$?]!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1_Q%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$10?^21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD3_1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$_T20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D/\D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!'_$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1_Q$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$_TD2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$O\1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1'_$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! M_Y)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21/]$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$3_1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20_R01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1/]$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1/\$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$G_$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1_Q$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$?]!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109+_1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$_T1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1/^0)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)/])1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D243_1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$_P1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$2?\2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A'_$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$1_T&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DO]$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)_T1$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4'_DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$_T1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1/]$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)#_)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01_Q$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1/\$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$G_$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1_Q$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$?]! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109+_1$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$_T1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1/^0)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"3_$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$?\D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$_T0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!/])$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21+_$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1_Q%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$10?^21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD3_1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1'_$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1_R1) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D2?]$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$3_1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M_TD2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$O\1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1'_$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1/]$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$3_!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)_Q(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$?\1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1'_09)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1/]$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$3_D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$?\1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1/\$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$G_$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1_Q$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$?]!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109+_1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$_T1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1/^0)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$2?\2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A'_$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$1_T&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4'_DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$_T1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1/]$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)#_)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$_T0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!/])$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21+_$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1_Q%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$10?^21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD3_ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1'_$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M_R1)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D2?]$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D_TE$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1/]$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$3_!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)_Q(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$?\1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1'_09)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01_Q$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$?\1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$23_241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$_T1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1/\$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$G_$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1_Q$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$_T20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D/\D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!'_$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)/\1$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1'_$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1_R1)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D2?]$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$3_1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$_TD2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$O\1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1'_ M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!_Y)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21/]$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$3_1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1/]$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$3_D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M_Q$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$?\1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1/^0)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"3_$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$?\D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$G_1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$_T0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!/])$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$_P1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$2?\2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A'_$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1_T&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DO]$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$3_1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ M_Y`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D_TE$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1/]$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$3_!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)_Q(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$?\1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1'_09)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$?\D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$G_1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$_T0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!/])$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21+_$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1_Q%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$10?^21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)/\1$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1'_$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1_R1)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D2?]$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$3_ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$_TD2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$O\1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)_Q(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$?\1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1'_09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M_T1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1/]$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$3_D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D_Q$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$?\1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)#_)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01_Q$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$?\1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$23_241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$_T1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1/\$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$G_$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD3_1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$_T20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D/\D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!'_$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1_Q$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)/])1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D243_1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&2_T1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1/]$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$3_D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D_Q$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$?\1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1'_ M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)_T1$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M_Q$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$?]!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109+_1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$_T1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1/^0)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"3_$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1_Q$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$_P1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$2?\2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A'_$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1_T&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DO]$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$3_1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$_Y`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)/\1$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1'_ M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1_R1)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D2?]$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$3_1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$_TD2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$O\1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1'_$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!_Y)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21/]$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$3_1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20_R01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$?\1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M_Q(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$?\1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1'_09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$`0```!!! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$20(```!``````$"0)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M_Q(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D240````!`````$"21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$?\1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1'_09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&2_T1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1/]$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$3_D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D_Q$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$?\1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1'_)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)_T1$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1/]$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`3_21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2_Q$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$?\1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4'_DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$_T1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1/]$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)#_)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01_Q$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$?\1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$23_241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$_T1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1/\$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$G_$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1_Q$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$?]!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109+_1$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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MDD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$1 M09)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!'_$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$ M1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1_Q$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1 M$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)/])1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$ M1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! MDD1$1$20)!$1$1$D243_1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1 M$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1 M$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2 M$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1) M$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$ M21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$ M_P1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$ M1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21) M1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D M241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1 M)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1 M$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$2?\2$1$109)$1$1$D"01 M$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$1)`D M$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$1$20 M)!$1$1$D241$1`1)$A$1$4&21$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$ MD"01$1$1)$E$1$0$21(1$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&21$1$ M1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%!DD1$ M1$20)!$1$1$D241$1`1)$A'_$1%!DD1$1$20)!$1$1$D241$1`1)$A$1$4&2 M1$1$1)`D$1$1$21)1$1$!$D2$1$109)$1$1$D"01$1$1)$E$1$0$21(1$1%! 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(the &#8220;Company&#8221;) is the successor entity to the business of Cyclone Technologies LLLP (the &#8220;LLLP&#8221;), a limited liability limited partnership formed in Florida in June 2004.&#160;&#160;The LLLP was the original developer and intellectual property holder of the Cyclone engine technology.</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On July 2, 2007, the LLLP merged into Cyclone Power Technologies, Inc., a publicly-traded Florida corporation that had recently re-domiciled from California and changed its name from Coastal Technologies, Inc. (the &#8220;Pink Sheet Company&#8221;). Prior to the merger, the Pink Sheet Company was engaged in the business of medical software development. At such time, the Pink Sheet Company had outstanding 22,249,841 shares of common stock.&#160;&#160;Pursuant to the merger agreement, the Company issued 500,000 shares of Series A Convertible Preferred Stock ($.0001 par value), 1,000 shares of Series B Preferred Stock ($.0001 par value) and 33,000,000 shares of common stock ($.0001 per value) for all the equity interests of the LLLP. Pursuant to the merger and the share exchange, the LLLP was dissolved. The stock issued represented 60 percent of the common stock and all of the Series A Preferred and Series B Preferred stock of the Company at the time of merger. This reverse merger was accounted for as a recapitalization of Cyclone, with all assets and liabilities recorded at historical cost.&#160;&#160;Concurrent with the merger, the Company sold its medical software development business for $100,000 in cash. Prior to the merger, the Pink Sheet Company had operations, assets and liabilities, and was not considered a &#8220;Shell Company&#8221; under SEC guidelines.</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In the third quarter of 2010, the Company established a subsidiary, Cyclone-WHE LLC (the &#8220;Subsidiary&#8221;) to market the waste heat recovery systems for all Cyclone engine models. As of December 31, 2011, the Company had an 82.5% controlling interest in the Subsidiary.</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company is primarily a research and development engineering company whose main purpose is to develop, commercialize, market and license its Cyclone engine technology.</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">B.</font><font id="TAB2" style="LETTER-SPACING: 9pt; COLOR: black">&#160;</font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;&#160;PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The audited consolidated financial statements include the accounts of Cyclone Power Technologies Inc. and its 82.5% owned Subsidiary. All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying audited consolidated financial statements have been prepared in accordance with generally accepted accounting principles.<font style="DISPLAY: inline; FONT-SIZE: 10pt">&#160;</font>The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.</font></font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">C.&#160;&#160;&#160; &#160;SUBSEQUENT EVENTS</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In 2009, the FASB issued ASC 855 <font style="FONT-STYLE: italic; DISPLAY: inline">Subsequent Events</font><font style="FONT-STYLE: italic; DISPLAY: inline">.</font><font style="FONT-STYLE: italic; DISPLAY: inline">&#160;</font>ACS 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. ASC 855 is effective for interim and annual periods ending after June&#160;15, 2009. Management evaluated events occurring between the Balance Sheet date of December 31, 2011, and when the financial statements were available to be issued, and determined that the Company&#8217;s acquisition of the assets of Advent Power Systems Inc., and the retirement of the Phoenix Power Group warrant both constituted reportable events, which are described in Note 19 hereof.</font></font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">D.&#160;&#160;&#160;&#160;&#160;&#160;CASH</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">E.&#160;&#160;&#160;&#160;&#160;ACCOUNTS RECEIVABLE</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Accounts receivable consist of amounts due pursuant to research and development prototype charges. At December 31, 2011, uncollected progress billings of $297,451 were off-set against deferred revenue for financial statement presentation purposes.&#160;&#160;At December 31, 2011 and 2010, no allowance for doubtful accounts was deemed necessary.</font></font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">F.&#160;&#160;&#160;&#160;&#160;COMPUTATION OF LOSS PER SHARE</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.&#160;&#160;Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of December 31, 2011, total anti-dilutive shares amounted to approximately 10.4 million shares, exclusive of 4.7 million shares subject to an unvested common stock purchase warrant.</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">G.&#160;&#160;&#160;&#160;&#160;INCOME TAXES</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Income taxes are accounted for under the asset and liability method as stipulated by Accounting Standards Codification (&#8220;ASC&#8221;) 740 &#8220;<font style="FONT-STYLE: italic; DISPLAY: inline">Income Taxes</font>&#8221;. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management&#8217;s view it is more likely than not (50%) that such deferred tax will not be utilized.</font></font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In 2009, the Company adopted certain provisions under ASC Topic 740, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company&#8217;s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.</font></font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of December 31, 2011, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company&#8217;s tax returns are subject to examination by the federal and state tax authorities for the years ended 2008 through 2011.</font></font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">H.&#160;&#160;&#160;&#160;&#160;&#160;REVENUE RECOGNITION</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company&#8217;s revenue recognition policies are in compliance with accounting Codification as ASC 605, and Staff Accounting Bulletin (&#8220;SAB&#8221;) 104, <font style="FONT-STYLE: italic; DISPLAY: inline">Revenue Recognition</font>. Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.&#160;&#160;The Company does not allow its customers to return prototype products. Current contracts do not require the company to provide any warranty assistance, after the &#8220;deliverable&#8221; has been accepted.</font></font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">It is the Company&#8217;s intention, when it has royalty revenue from its contracts, to record royalty revenue periodically when earned, as reported in sales statements from customers. 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Losses of the subsidiary are currently fully borne by the parent Company, and no allocations were made to the non controlling interest in the consolidated subsidiary.&#160;&#160;There is no guarantee of future profits or positive cash flow of the subsidiary for loss recovery and the related imputed receivable would be impaired.&#160;&#160;As of December 31, 2011, the cumulative unallocated losses to the non-controlling interests of the subsidiary of $9,938 are to be recovered, by the parent from future subsidiary profits, when they materialize.</font> </div><br/> 0.05 30000 0.05 30000 P12M 0.025 50000 0.05 30000 P12M 0.05 100000 P12M P24M P5Y 27500 9938 <div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 15&#160;- PENALTY FOR DELAYED DELIVERY OF PRODUCT</font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In 2009, the Company signed a contract for the delivery of two Mark V prototype engines that had a performance penalty of $25,000 per month for late delivery, paid with restricted Company common stock (pursuant to Rule 144) based on the closing price for the Company&#8217;s stock on the OTC Markets on the last day of the applicable month. Other terms of the contract reflected development fees paid by the customer, and royalties to be paid to the Company based on units subsequently manufactured and sold by the customer.&#160;&#160;The original delivery date was revised to January 1, 2011. Effective January 1, 2012 the Company&#8217;s agreed that&#160;two WHE engines would be substituted for the deliverable in satisfaction of the contract, but that Cyclone is still obligated to deliver two Mark V engines at a later time. For the year ended December 31, 2011, the Company charged $350,000 to cost of goods sold for this penalty. 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The fair value of the conversion option options had been estimated using a binomial lattice model using the following assumptions:</font></font> </div><br/><table cellpadding="0" cellspacing="0" width="80%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="67%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Risk free rate</font> </div> </td> <td align="left" valign="top" width="4%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1.27%</font> </div> </td> <td valign="top" width="3%" style="TEXT-ALIGN: center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td align="left" valign="top" width="26%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2.69%</font> </td> </tr> <tr> <td align="left" valign="top" width="67%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected volatility</font> </div> </td> <td align="left" valign="top" width="4%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">150%</font> </div> </td> <td valign="top" width="3%" style="TEXT-ALIGN: center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td align="left" valign="top" width="26%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">400%</font> </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="67%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected term in years</font> </div> </td> <td align="left" valign="top" width="4%"> &#160; </td> <td align="left" valign="top" width="3%"> <div style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5</font></font> </div> </td> <td align="left" valign="top" width="26%"> &#160; </td> </tr> <tr> <td align="left" valign="top" width="67%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected dividend yield</font> </div> </td> <td align="left" valign="top" width="4%"> &#160; </td> <td align="left" valign="top" width="3%"> <div style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">0%</font></font> </div> </td> <td align="left" valign="top" width="26%"> &#160; </td> </tr> </table><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Phoenix Common Stock Warrant</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">As part of the Company&#8217;s license agreement with Phoenix Power Group (&#8220;Phoenix&#8221;), in 2009 the Company agreed to issue to Phoenix a common stock purchase warrant at a price of $.19 per share, equal to two (2%) percent of the total issued, outstanding, convertible debt and dilutive common stock of the Company at the time of exercise. The number of shares into which the warrant was convertible was contingent upon the number of shares outstanding at the date the warrant was issued. As of December 31, 2011, 2% of the outstanding, convertible and dilutive common stock of the Company was approximately 4.68 million shares. The warrant was to vest upon the delivery of the first two prototype Cyclone Mark V Engines to Phoenix and payment by Phoenix of the full $400,000 license fee, and terminate 24 months thereafter and are non-transferable. As of December 31, 2011, the warrant&#160;was valued at approximately $494,626 (by the Black Scholes valuation method) and&#160;is to be amortized proportionally over the life of the contract, as an expense of the contact in conjunction with revenue and royalty recognition from this contract.&#160;&#160;Because the number of shares issuable upon exercise of the warrant was unknown until the time of exercise, and there is no limit to the number of shares that are issuable upon exercise, the common stock warrant was required to be accounted for as a derivative liability. The resulting derivative liability of $494,626 from the warrant is presented at its fair value on the accompanying balance sheet with changes in fair value reported in the statement of operations.&#160;&#160;In March 2012, the Company entered into an agreement with Phoenix to convert and retire the warrant for 2,000,000 shares of common stock. 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TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">.39%</font> </div> </td> </tr> <tr> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected volatility</font> </div> </td> <td align="left" valign="top" width="20%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">108%</font> </div> </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; 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FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">As of December 31, 2011, the Company has accounts receivable of $297,451, which relates to uncollected work in progress billings, and are comprised of $62,618 due from Raytheon and $234,833 due form Advent under the Company&#8217;s U.S. Army/TACOM contract.&#160;&#160;These amounts are offset against deferred revenue until contract deliverables and related revenue recognition have been satisfied.</font></font> </div><br/><div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">As of December 31, 2011, total backlog for prototype engines to be delivered in the following six to nine months was $1.5 million, of which $100,000 has been paid and $297,451 has been invoiced, as noted above.&#160;&#160;This amount of backlog orders is inclusive of contracts with Raytheon, the U.S. Army (through Advent) and Combilift, which the Company expects to be paid over the following six to nine months of the respective contracts&#8217; development periods.&#160;&#160;This total figure does not, however, account for the acquisition of Advent, which closed in the first quarter of 2012, and pursuant to which, the Company assume the full $1.4 million contract with the U.S. Army, which would increase current backlog to approximately $2.2 million.</font> </div><br/> 62618 234833 1500000 100000 1400000 2200000 <div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">NOTE 18&#160;- RECEIVABLES FACTORING</font></font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">As of December 31, 2011, the Company has entered into a factoring (purchase and sale agreement) to factor 85% the face value of receivables presented&#160;&#160;at&#160;&#160;interest rates on the outstanding balances of 1.85% for the first 30 days, and 1.10 % each 15 days thereafter. 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BUSINESS</font></font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On February 16, 2012, the Company acquired select net assets, business and contracts of Advent Power Systems Inc. for 1.5 million shares of common stock, valued at approximately $315,000. The value of the Army contract (to develop an auxiliary power unit for multiple lines of combat vehicles) being transferred to Cyclone is $1.4 million. The common stock consideration is being held in escrow pending the official novation of the Army contract, and is further restricted for resale by a contractual two-year leak-out provision. Of the $315,000 purchase price paid in common stock, virtually all was allocated to the Army contract asset and retirement of Advent&#8217;s exclusive license for sale of Cyclone engines to military customers. In completing this acquisition, the Company expects to receive an additional $450,000 in revenue and higher profits (in addition to the $700,000 originally payable to the Company as a sub-contractor) under the Army contract. The Company will also assume the position as prime contractor, which it believes will assist the Company in acquiring new defense contracts in the future.</font></font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On March 30, 2012, the Company completed an agreement with Phoenix Power Group to convert the warrant held by Phoenix into 2 million shares of common stock of the Company on a cashless basis (meaning no additional consideration was paid by Phoenix at the time). The warrant was subsequently retired.&#160;&#160;&#160;</font> </div><br/> 1500000 315000 P2Y 450000 700000 2000000 <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 27pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 1 &#8211; ORGANIZATIONAL AND SIGNIFICANT ACCOUNTING POLICIES</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">A.</font> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;ORGANIZATION AND OPERATIONS</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 4.5pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Cyclone Power Technologies, Inc. (the &#8220;Company&#8221;) is the successor entity to the business of Cyclone Technologies LLLP (the &#8220;LLLP&#8221;), a limited liability limited partnership formed in Florida in June 2004.&#160;&#160;The LLLP was the original developer and intellectual property holder of the Cyclone engine technology.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 4.5pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On July 2, 2007, the LLLP merged into Cyclone Power Technologies, Inc., a publicly-traded Florida corporation that had recently re-domiciled from California and changed its name from Coastal Technologies, Inc. (the &#8220;Pink Sheet Company&#8221;).&#160;&#160;Prior to the merger, the Pink Sheet Company was engaged in the business of medical software development. At such time, the Pink Sheet Company had outstanding 22,249,841 shares of common stock.&#160;&#160;Pursuant to the merger agreement, the Company issued 500,000 shares of Series A Convertible Preferred Stock ($.0001 par value), 1,000 shares of Series B Preferred Stock ($.0001 par value) and 33,000,000 shares of common stock ($.0001 par value) for all the equity interests of the LLLP. Pursuant to the merger and the share exchange, the LLLP was dissolved. The stock issued represented 60 percent of the common stock and all of the Series A Preferred and Series B Preferred stock of the company at the time of merger. This reverse merger was accounted for as a recapitalization of Cyclone, with all assets and liabilities recorded at historical cost.&#160;&#160;Concurrent with the merger, the Company sold its medical software development business for $100,000 in cash. Prior to the merger, the Pink Sheet Company had operations, assets and liabilities, and was not considered a &#8220;Shell Company&#8221; under SEC guidelines.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 4.5pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In the third quarter of 2010, the Company established a subsidiary, Cyclone-WHE LLC (the &#8220;WHE Subsidiary&#8221;) to market the waste heat recovery systems for all Cyclone engine models. As June 30, 2012, the Company had an 82.5% controlling interest in the WHE Subsidiary. In March 2012, the company established Cyclone-TeamSteam USA, LLC (&#8220;TeamSteam&#8221;) as a wholly owned subsidiary. The purpose of TeamSteam is to build, test and run a vehicle utilizing the Company&#8217;s engine.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 4.5pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company is primarily a research and development engineering company whose main purpose is to develop, commercialize, market and license its Cyclone engine technology.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">B.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The unaudited consolidated financial statements include the accounts of the Company, its 82.5% owned WHE Subsidiary and its 100% owned subsidiary TeamSteam.&#160;&#160;All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles applicable to interim financial information and the requirements of Form 10-Q and Article 10 of Regulation S-X of the SEC. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company prepares its unaudited consolidated financial statements in conformity with accounting principles generally accepted in the United States (&#8220;U.S. GAAP&#8221;). The principles require the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions, including, but not limited to, those that relate to the realizable value of accounts receivable, inventories, identifiable intangible assets and other long-lived assets, income taxes and contingencies. Actual results could differ from these estimates.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">C.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>SUBSEQUENT EVENTS</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company follows Financial Accounting Standards Board (&#8220;FASB&#8221;) Accounting Standards Codification (&#8220;ASC&#8221;) 855, &#8220;<font style="FONT-STYLE: italic; DISPLAY: inline">Subsequent Events&#8221;.&#160;&#160;</font>ASC 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. Management evaluated events occurring between the Balance Sheet date of June 30, 2012, and when the financial statements were available to be issued. Subsequent events that require disclosure are provided in Note 20.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">D.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>CASH</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">E.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>ACCOUNTS RECEIVABLE</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Accounts receivable consist of amounts due pursuant to engine delivery and research and development prototype charges. At June 30, 2012, for financial statement presentation purposes, uncollected progress billings of $502,045 due to the Company from the U.S. Army development contract were off-set against deferred revenue. At June 30, 2012 and December 31, 2011, no allowance for doubtful accounts was deemed necessary.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">F.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>COMPUTATION OF LOSS PER SHARE</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.&#160;&#160;Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of June 30, 2012, total anti-dilutive shares amounted to approximately 15.1 million shares.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">G.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>INCOME TAXES</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Income taxes are accounted for under the asset and liability method as stipulated by ASC 740, &#8220;<font style="FONT-STYLE: italic; DISPLAY: inline">Income Taxes</font>&#8221;. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management&#8217;s view it is more likely than not (50%) that such deferred tax will not be utilized.<br /> </font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company follows certain provisions under ASC Topic 740, &#8220;<font style="FONT-STYLE: italic; DISPLAY: inline">Income Taxes</font>&#8221;, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company&#8217;s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. 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The Company&#8217;s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. 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The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles applicable to interim financial information and the requirements of Form 10-Q and Article 10 of Regulation S-X of the SEC. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company prepares its unaudited consolidated financial statements in conformity with accounting principles generally accepted in the United States (&#8220;U.S. GAAP&#8221;). The principles require the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions, including, but not limited to, those that relate to the realizable value of accounts receivable, inventories, identifiable intangible assets and other long-lived assets, income taxes and contingencies. 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ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. Management evaluated events occurring between the Balance Sheet date of June 30, 2012, and when the financial statements were available to be issued. 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The Company maintains cash balances at several financial institutions.</font></div> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">E.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>ACCOUNTS RECEIVABLE</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Accounts receivable consist of amounts due pursuant to engine delivery and research and development prototype charges. At June 30, 2012, for financial statement presentation purposes, uncollected progress billings of $502,045 due to the Company from the U.S. Army development contract were off-set against deferred revenue. At June 30, 2012 and December 31, 2011, no allowance for doubtful accounts was deemed necessary.</font></div> 502045 <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">F.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>COMPUTATION OF LOSS PER SHARE</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.&#160;&#160;Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. 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Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management&#8217;s view it is more likely than not (50%) that such deferred tax will not be utilized.<br /> </font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company follows certain provisions under ASC Topic 740, &#8220;<font style="FONT-STYLE: italic; DISPLAY: inline">Income Taxes</font>&#8221;, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company&#8217;s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of June 30, 2012, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. 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Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.&#160;&#160;The Company does not allow its customers to return prototype products. Current contracts do not require the Company to provide any warranty assistance after the &#8220;deliverable&#8221; has been accepted.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">It is the Company&#8217;s intention when it has royalty revenue from its contracts to record royalty revenue periodically when earned, as reported in sales statements from customers. The Company does not have any royalty revenue to date.</font></div> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">I.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>WARRANTY PROVISIONS</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Current contracts do not require warranty assistance subsequent to acceptance of the &#8220;deliverable R&amp;D prototype&#8221; by the customer. For products that the Company will resell in the future, warranty costs are anticipated to be fully borne by the manufacturing vendor.</font></div> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">J.&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;&#160;&#160;</font>INVENTORY</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Inventory is recorded at the lower of standard cost or market. 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</td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">31,805</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> &#160; </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">19,259</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> &#160; </td> </tr> <tr> <td align="left" valign="bottom" width="66%" style="PADDING-BOTTOM: 4px"> <div style="LINE-HEIGHT: 1.25; 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TEXT-ALIGN: center; TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <div style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">December 31, 2011</font></font> </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> &#160; </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="bottom" width="66%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Display equipment for trade shows</font> </div> </td> <td align="right" valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; 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</td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">74,083</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td align="right" valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">74,083</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="bottom" width="66%" style="PADDING-BOTTOM: 2px"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Equipment and computers</font> </div> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">157,335</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> &#160; </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">101,053</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> &#160; </td> </tr> <tr> <td align="left" valign="bottom" width="66%" style="PADDING-LEFT: 0pt; MARGIN-LEFT: 9pt"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 27pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Total</font> </div> </td> <td align="right" valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">241,066</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td align="right" valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">184,784</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="bottom" width="66%" style="PADDING-BOTTOM: 2px"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Less: Accumulated Depreciation</font> </div> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">(87,068</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">(76,541</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> </tr> <tr> <td align="left" valign="bottom" width="66%" style="PADDING-BOTTOM: 4px; PADDING-LEFT: 0pt; MARGIN-LEFT: 9pt"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 27pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Net Property and Equipment</font> </div> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; 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PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> &#160; </td> <td colspan="2" valign="bottom" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: center; TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <div style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">December 31, 2011</font></font> </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> &#160; </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="bottom" width="66%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Display equipment for trade shows</font> </div> </td> <td align="right" valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">9,648</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td align="right" valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">9,648</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr> <td align="left" valign="bottom" width="66%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; 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TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Equipment and computers</font> </div> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">157,335</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> &#160; </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; 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PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">(76,541</font></font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> </tr> <tr> <td align="left" valign="bottom" width="66%" style="PADDING-BOTTOM: 4px; PADDING-LEFT: 0pt; MARGIN-LEFT: 9pt"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 27pt; MARGIN-RIGHT: 22.5pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; 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LINE-HEIGHT: 1.25; TEXT-INDENT: -9pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Common Stock Options</font> </div> </td> <td valign="bottom"> &#160; </td> <td colspan="2" valign="bottom"> &#160; </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom"> &#160; </td> <td colspan="2" valign="bottom"> &#160; </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom"> &#160; </td> <td colspan="2" valign="bottom"> &#160; </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr> <td valign="bottom"> &#160; </td> <td valign="bottom"> &#160; </td> <td colspan="2" valign="bottom"> &#160; </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom"> &#160; </td> <td colspan="2" valign="bottom"> &#160; </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom"> &#160; </td> <td colspan="2" valign="bottom"> &#160; </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr style="background-color: #C0FFFF;"> <td valign="bottom" width="49%" style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Balance, December 31, 2011</font> </td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">3,020,000</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; 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</td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">0.164</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6.7</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr style="background-color: #C0FFFF;"> <td valign="bottom" width="49%" style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; 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</td> </tr> </table><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 22.5pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The fair value of stock options and purchase warrants granted using the Black-Scholes option pricing model was calculated using the following assumptions:</font> </div><br/><table cellpadding="0" cellspacing="0" width="80%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr> <td valign="bottom" width="66%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td colspan="3" valign="bottom" width="15%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: center; TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <div style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; 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These agreements provide for a term of three (3) years from their Effective Date (July 2007 in the case of Schoell and Fruge, and August 2011 in the case of Nelson), with automatically renewing successive one year periods starting on the end of the second anniversary of the Effective Date. If the Executive is terminated &#8220;without cause&#8221; or pursuant to a &#8220;change in control&#8221; of the Company, as both defined in the respective agreements, the Executive shall be entitled to (i)&#160;any unpaid Base Salary accrued through the effective date of termination, (ii)&#160;the Executive&#8217;s Base Salary at the rate prevailing at such termination through 12 months from the date of termination or the end of his Term then in effect, whichever is longer, and (iii) any Performance Bonus that would otherwise be payable to the Executive were he/she not terminated, during the 12 months following his or her termination.</font> </div><br/> 150000 120000 130000 P3Y P1Y <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 14 &#8211; CONSOLIDATED SUBSIDIARIES</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In 2010, the Company established a subsidiary (Cyclone-WHE LLC) to license and market waste heat recovery systems for all engine models. A 5% equity participation was sold to a minority investor for $30,000, via the conversion of a Cyclone note payable. Another 5% was purchased directly from the Subsidiary by a minority investor for services valued at $30,000 consisting of assistance in marketing, management and financing for projects to be carried out by the subsidiary. These services were amortized over a 12 month period. This investor also received and exercised a 2.5% equity purchase warrant in the subsidiary for $50,000.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Effective July 1, 2010, a 5% equity contribution in Cyclone-WHE was provided to the new Managing Director of the Subsidiary in consideration of $30,000 of future professional services (which were amortized over a 12 month period). Additionally, options were given for the acquisition of an additional 5% equity in the subsidiary at a total price of $100,000, vesting half in 12 months and half in 24 months, exercisable for 5 years. No value was attributed to these options, since the subsidiary had no significant operations or assets.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The total losses of the subsidiary for the year ended December 31, 2011 was $27,500. Losses of the subsidiary are currently fully borne by the parent Company, and no allocations were made to the non-controlling interest in the consolidated subsidiary.&#160;&#160;There is no guarantee of future profits or positive cash flow of the subsidiary for loss recovery and the related imputed receivable would be impaired.&#160;&#160;As of December 31, 2011, the cumulative unallocated losses to the non-controlling interests of the subsidiary of $9,938 are to be recovered, by the parent from future subsidiary profits, when they materialize.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In the first quarter of 2012, the Company established a 100% owned consolidated subsidiary Cyclone-TeamSteamUSA LLC (&#8220;TeamSteam&#8221;).&#160;&#160;The purpose of TeamSteam is to build, test and run a vehicle utilizing the Company&#8217;s engine.</font> </div><br/> 0.05 30000 0.05 30000 P12M 0.025 50000 0.05 30000 <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 15 &#8211; PENALTY FOR DELAYED DELIVERY OF PRODUCT</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In 2009, the Company signed a contract for the delivery of two Cyclone prototype engines that had a performance penalty of $25,000 per month for late delivery, paid with restricted Company common stock (pursuant to Rule 144) based on the closing price for the Company&#8217;s stock on the OTC Markets on the last day of the applicable month. Other terms of the contract reflected development fees paid by the customer, and royalties to be paid to the Company based on units subsequently manufactured and sold by the customer.&#160;&#160;The original delivery date was revised to January 1, 2011. Effective January 1, 2012 the Company&#8217;s agreed that two WHE engines would be substituted for the deliverable in satisfaction of the contract, but that the Company is still obligated to deliver two Mark 5 engines at a later time. For the six months ended June 30, 2012, and for the year ended December 31, 2011, the Company charged $50,000 and $ 350,000 for this penalty to cost of goods sold, respectively, for subsequent delayed engine delivery. As of April 2012, the maximum $400,000 contracted penalty has been provided and no additional penalties in stock or cash are to be recognized on the contract.</font> </div><br/> 25000 50000 350000 400000 <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 16 - DERIVATIVE LIABILITIES</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company had issued certain freestanding and embedded financial instruments that are classified as derivative liabilities in accordance with ASC Topic 815, &#8220;<font style="FONT-STYLE: italic; DISPLAY: inline">Derivatives and Hedging&#8221;</font>.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Series A Convertible Preferred Stock</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company&#8217;s Series A Convertible Preferred Stock entitled the holders of the preferred stock to convert the preferred stock into a fixed percentage of the total outstanding common stock on a fully diluted basis, calculated on the date of conversion.&#160;&#160;The resulting derivative liability is presented at its fair value on the accompanying balance sheets with changes in fair value reported in the statement of operations.&#160;&#160;In May 2011, the holders of all of the outstanding shares of Series A Preferred Stock converted the shares into 95,100,000 shares of the Company&#8217;s common stock.&#160;&#160;As a result of the conversion, the estimated fair value of the embedded conversion option of at the time of conversion of $30,394,710 was reclassified into equity. There is no derivative liability related to this issuance as of June 30, 2012 or December 31, 2011. 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The number of shares into which the Phoenix Warrant was convertible was contingent upon the number of shares outstanding at the date it was exercised. The Phoenix Warrant was to vest upon the delivery of the first two prototype Cyclone Mark V Engines to Phoenix and payment by Phoenix of the full $400,000 license fee, and terminate 24 months thereafter. This Warrant was non-transferable. As of December 31, 2011, the calculated number of shares into which the Phoenix Warrant was convertible was 4.68 million, and was valued at approximately $494,626 (by the Black Scholes valuation method).&#160;&#160;It was to be amortized proportionally over the life of the contract, as an expense of the contract in conjunction with revenue and royalty recognition from this contract.&#160;&#160;Because the number of shares issuable upon exercise of the Phoenix Warrant was unknown until the time of exercise, and there was no limit to the number of shares that were to be issuable upon exercise, the Phoenix Warrant was required to be accounted for as a derivative liability. The resulting derivative liability of $494,626 from the Warrant was presented at its fair value on the accompanying December 31, 2011 balance sheet with changes in fair value reported in the statement of operations.&#160;&#160;In March 2012, the Company entered into an agreement with Phoenix to effect a cashless exercise of the Phoenix Warrant into 2,000,000 shares of restricted common stock (valued at $380,000) and to retire the Phoenix Warrant. In the first quarter of 2012, the Company recognized a $114,626 gain on retiring the derivative liability.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The fair value of the Warrant, at December 31, 2011, had been estimated using the Black Scholes model using the following assumptions:</font> </div><br/><table cellpadding="0" cellspacing="0" width="80%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Risk free rate</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">.39%</font> </div> </td> </tr> <tr> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected volatility</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">108%</font> </div> </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected term in years</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2</font> </div> </td> </tr> <tr> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected dividend yield</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">0%</font> </div> </td> </tr> </table><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">A summary of the fair value of the Company&#8217;s derivative liabilities is provided in Note 1.K.</font> </div><br/> 380000 114626 <table cellpadding="0" cellspacing="0" width="80%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Risk free rate</font> </div> </td> <td valign="top" width="4%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1.27%</font> </td> <td valign="top" width="4%" style="TEXT-ALIGN: center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td align="left" valign="top" width="4%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2.69%</font> </div> </td> </tr> <tr> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected volatility</font> </div> </td> <td valign="top" width="4%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">150%</font> </td> <td valign="top" width="4%" style="TEXT-ALIGN: center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td align="left" valign="top" width="4%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">400%</font> </div> </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected term in years</font> </div> </td> <td valign="top" width="4%" style="TEXT-ALIGN: right"> &#160; </td> <td valign="top" width="4%" style="TEXT-ALIGN: center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5</font> </td> <td align="left" valign="top" width="4%"> &#160; </td> </tr> <tr> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected dividend yield</font> </div> </td> <td valign="top" width="4%" style="TEXT-ALIGN: right"> &#160; </td> <td valign="top" width="4%" style="TEXT-ALIGN: center"> <div style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">0%</font></font> </div> </td> <td align="left" valign="top" width="4%"> &#160; </td> </tr> </table> 0.0127 0.0269 1.50 4.00 P5Y 0.00 <table cellpadding="0" cellspacing="0" width="80%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Risk free rate</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">.39%</font> </div> </td> </tr> <tr> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected volatility</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">108%</font> </div> </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected term in years</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2</font> </div> </td> </tr> <tr> <td align="left" valign="top" width="40%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Expected dividend yield</font> </div> </td> <td align="left" valign="top" width="13%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">0%</font> </div> </td> </tr> </table> 0.0039 1.08 P2Y 0.00 <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 17 &#8211; RECEIVABLES, DEFERRED REVENUE AND BACKLOG</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">As of June 30, 2012, the Company has accounts receivable of $502,045, which relates to uncollected work in progress billings due from the U.S. Army/TACOM contract (see Note 19). For financial statement purposes, this receivable was offset against deferred revenue, and as a result, does not appear in the consolidated Balance Sheets.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">As of June 30, 2012, total backlog for prototype engines to be delivered in the following twelve months was $1.8 million, of which $100,000 had been paid and $502,045 had been invoiced, as noted above.&#160;&#160;This amount of backlog orders is inclusive of contracts with the U.S. Army and Combilift, which the Company expects to be paid over the following nine to twelve months of the respective contracts&#8217; development periods.</font> </div><br/> 1800000 100000 P9M P12M <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 18 &#8211; RECEIVABLES FACTORING</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In the last quarter of&#160;&#160;2011, the Company had entered into a factoring (purchase and sale agreement) to factor 85% the face value of receivables presented&#160;&#160;at&#160;&#160;interest rates on the outstanding balances of 1.85% for the first 30 days, and 1.10 % each 15 days thereafter. The factor repayment liability at June 30, 2012 and December 31, 2011 was $0 and $43,169, respectively. Interest expense for the six months ended June 30, 2012 and the year ended December 31, 2011 was $1,588 and $1,415, respectively. The agreement was personally guaranteed by one of the Company&#8217;s officers.</font> </div><br/> 0 1588 <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 19 &#8211; ACQUISITION OF ADVENT</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On February 16, 2012, the Company acquired select net assets, business and contracts of Advent Power Systems, Inc. (&#8220;Advent&#8221;) for 1.5 million shares of common stock, valued at approximately $330,000. An additional $27,500 was paid to a consultant in the form of common stock.&#160;&#160;The value of the U.S. Army contract (to develop an auxiliary power unit for multiple lines of combat vehicles) transferred to the Company is $1.4 million.&#160;&#160;Up to 1.1 million shares of the 1.5 million shares paid as consideration in the acquisition are subject to forfeiture if there are any negative changes in value to the acquired assets over the next twelve months.&#160;&#160;The common stock is further restricted for resale by a contractual two-year leak-out provision. Of the $330,000 purchase price paid in common stock, virtually all was allocated to the U.S. Army contract asset and retirement of Advent&#8217;s exclusive license for sale of Cyclone engines to military customers. In completing this acquisition, the Company expects to receive an additional $450,000 in revenue and higher profits (in addition to the $700,000 originally payable to the Company as a sub-contractor) under the U.S. Army contract.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">As of June 2012, the Company has also assumed the position as prime contractor, which it believes will assist the Company in acquiring new defense contracts in the future. As of July 5, 2012, the U.S. Army contract was modified from a &#8220;cost plus&#8221; with a price cap payment arrangement to a &#8220;fixed fee&#8221; structure with milestone payments. On July 10, the Company successfully reached its first milestone under the contract and submitted an invoice for $502,045, which has been approved for payment.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company recorded the assets and liabilities acquired from Advent as follows:</font> </div><br/><table bgcolor="white" cellpadding="0" cellspacing="0" width="80%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr style="background-color: #C0FFFF;"> <td valign="bottom" width="83%"> <div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Inventory and contract rights:</font></font> </div> </td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">587,489</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr> <td valign="bottom" width="83%"> <div> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Deferred revenue:</font></font> </div> </td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(178,311</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> </tr> <tr style="background-color: #C0FFFF;"> <td valign="bottom" width="83%" style="PADDING-BOTTOM: 2px"> <div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Account payable and accrued expenses:</font></font> </div> </td> <td valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(79,178</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> </tr> <tr> <td valign="bottom" width="83%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px; TEXT-INDENT: 0pt; PADDING-LEFT: 0pt; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 0pt"> <div style="MARGIN-LEFT: 27pt"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Total:</font> </div> </td> <td valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">330,000</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> &#160; </td> </tr> </table><br/> 1500000 1100000 P2Y <table bgcolor="white" cellpadding="0" cellspacing="0" width="80%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr style="background-color: #C0FFFF;"> <td valign="bottom" width="83%"> <div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Inventory and contract rights:</font></font> </div> </td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">587,489</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> </tr> <tr> <td valign="bottom" width="83%"> <div> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Deferred revenue:</font></font> </div> </td> <td valign="bottom" width="1%"> &#160; </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(178,311</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> </tr> <tr style="background-color: #C0FFFF;"> <td valign="bottom" width="83%" style="PADDING-BOTTOM: 2px"> <div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Account payable and accrued expenses:</font></font> </div> </td> <td valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> &#160; </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(79,178</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> </tr> <tr> <td valign="bottom" width="83%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px; TEXT-INDENT: 0pt; PADDING-LEFT: 0pt; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 0pt"> <div style="MARGIN-LEFT: 27pt"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Total:</font> </div> </td> <td valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> &#160; </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">330,000</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> &#160; </td> </tr> </table> 587489 178311 79178 330000 <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 20 &#8211; SUBSEQUENT EVENTS</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Effective in the third quarter of 2012, the company entered into a capital equity financing arrangement with GEM Global Yield Fund Ltd. ("GGYF") Under the agreement, GGYF will purchase $250,000 in Cyclone's common stock at a 10% discount to the market price of the shares. The common stock is being offered in a private placement transaction in reliance upon an exemption from registration pursuant to Section 4(2) of the Securities Act of 1933 and Rule 506 of Regulation D. The shares will be restricted under Rule 144, and there are no registration rights or warrants attached to the deal.</font> </div><br/><div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In June 2012, the Company officially assumed the role of prime contractor under the U.S. Army contract, and in July, reached our first development milestone and submitted our initial billing of $502,045 for payment.</font> </div><br/> 250000 0.10 EX-101.SCH 10 cypwpk-20120630.xsd 001 - Statement - Consolidated Balance Sheets link:presentationLink link:definitionLink link:calculationLink 002 - Statement - Consolidated Balance Sheets (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 003 - Statement - Consolidated Statements of Operations link:presentationLink link:definitionLink link:calculationLink 004 - Statement - Consolidated Statements of Stockholders' Equity (Deficit) link:presentationLink link:definitionLink link:calculationLink 005 - Statement - Consolidated Statements of Cash Flows link:presentationLink link:definitionLink link:calculationLink 006 - Disclosure - Note 1 - Organizational and Significant Accounting Policies link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - Note 2 - Going Concern link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - Note 3 - Inventory link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - Note 4 - Property and Equipment link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - Note 5 - Patents and Trademarks and Copyrights link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - Note 6 - Notes and Other Loans Payable link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - Note 7 - Related Party Transactions link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - Note 8 - Preferred Stock link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - Note 9 - Stock Transactions link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - Note 10 - Stock Options and Warrants link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - Note 11 - Income Taxes link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - Note 12 - Lease Obligations link:presentationLink link:definitionLink link:calculationLink 018 - Disclosure - Note 13 - Commitments and Contingencies link:presentationLink link:definitionLink link:calculationLink 019 - Disclosure - Note 14 - Consolidated Subsidiary link:presentationLink link:definitionLink link:calculationLink 020 - Disclosure - Note 15 - Penalty for Delayed Delivery of Product link:presentationLink link:definitionLink link:calculationLink 021 - Disclosure - Note 16 - Derivative Liabilities link:presentationLink link:definitionLink link:calculationLink 022 - Disclosure - Note 17 - Receivables, Deferred Revenue and Backlog link:presentationLink link:definitionLink link:calculationLink 023 - Disclosure - Note 18 - Receivables Factoring link:presentationLink link:definitionLink link:calculationLink 024 - Disclosure - Note 19 - Subsequent Acquisition of Advent Power Systems Inc. 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Note 1 - Organizational and Significant Accounting Policies (Detail) - Estimated Useful Lives of Property and Equipment
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Computers and Trade Show Equipment [Member]
   
Estimated useful lives   3 years
Shop Equipment [Member]
   
Estimated useful lives 7 years 7 years
Furniture, Fixtures, and Leasehold Improvements [Member] | Minimum [Member]
   
Estimated useful lives   10 years
Furniture, Fixtures, and Leasehold Improvements [Member] | Maximum [Member]
   
Estimated useful lives   15 years
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Note 10 - Stock Options and Warrants (Detail) - Fair Value of Stock Options and Purchase Warrants Assumptions (Stock Options and Purchase Warrants [Member], USD $)
12 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Expected dividend yield 0.00% 0.00%
Minimum [Member]
   
Risk Free Interest Rate 0.39% 0.60%
Expected Volatility 132.00% 458.00%
Expected term in years 5 years 2 years
Average value per options and warrants (in Dollars per share) $ 0.13 $ 0.09
Maximum [Member]
   
Risk Free Interest Rate 1.20% 1.18%
Expected Volatility 231.00% 628.00%
Expected term in years 10 years 3 years
Average value per options and warrants (in Dollars per share) $ 0.31 $ 0.14
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Note 7 - Related Party Transactions (Detail) (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
sqft
sqm
Jun. 30, 2011
Dec. 31, 2011
sqft
sqm
Dec. 31, 2010
Jul. 31, 2011
sqft
Area of Real Estate Property (in Square feet) 6,000   2,000   2,000
Occupancy, Net $ 31,482 $ 31,482 $ 62,964 $ 62,964  
Due to Related Parties $ 1,428,840   $ 1,304,645 $ 970,614  
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Note 19 - Subsequent Acquisition of Advent Power Systems Inc. Business (Detail) (USD $)
Share data in Millions, unless otherwise specified
1 Months Ended 6 Months Ended
Mar. 31, 2012
Feb. 29, 2012
Jun. 30, 2012
Feb. 16, 2012
Dec. 31, 2011
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)   1.5 1.5    
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned       $ 315,000  
Value of Contract Transferred in Acquisition       1,400,000  
Restricted Period for Stock Issued in Acquisition   2 years 2 years    
Additional Revenue Expected from Acquisition       450,000  
Original Amount Payable to the Company as a Sub-contractor       700,000  
(in Shares) 2        
Value of Common Stock to be Purchased by an Investor     250,000    
Discount to Market Price of Common Shares     10.00%    
Billed Contracts Receivable     $ 502,045   $ 297,451
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Note 10 - Stock Options and Warrants (Detail) - Outstanding Vested Warrant Activity (Stock Warrants [Member], USD $)
12 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Stock Warrants [Member]
   
Number Outstanding 4,381,751 770,500
Weighted Average Exercise Price (in Dollars per share) $ 0.265 $ 0.150
Weighted Average Remaining Contractual Life 1 year 361 days 1 year 244 days
Warrants issued 3,611,251  
Warrants issued (in Dollars per share) $ 0.29  
Warrants issued 2 years 83 days  
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Note 10 - Stock Options and Warrants (Detail) - Vested and Exercisable Options (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Sep. 30, 2012
Mar. 31, 2012
Exercisable/Vested Options Outstanding 4,135,000 3,020,000 1,000,000 1,000,000 885,000 485,000
Weighted Average Exercise Price (in Dollars per share) $ 0.164 $ 0.189 $ 0.325 $ 0.325 $ 0.190 $ 0.254
Weighted Average Remaining Contractual Life 6 years 255 days 5 years 6 years 6 months 7 years 6 months    
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Note 6 - Notes and Other Loans Payable (Detail) - Non-Related Party Notes and Other Loans Payable (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Current non related party note $ 515,000 $ 30,000 $ 5,000
The First 6% Uncollateralized $5,000 Demand Note [Member]
     
Current non related party note     5,000 [1]
The 6% Uncollateralized $25,000 Demand Note [Member]
     
Current non related party note   25,000  
The Second 6% Uncollateralized $5,000 Demand Note [Member]
     
Current non related party note   $ 5,000  
[1] This note was retired pursuant to the issuance of preferred stock in 2011.
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Note 11 - Income Taxes (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
   
Six Months ended
June 30, 2012
   
Amount
   
Six Months ended
June 30, 2011
   
Amount
 
Tax benefit at U.S. statutory rate
    34 %   $ 556,712       34 %   $ 7,629,397  
State taxes, net of federal benefit
    4       65,495       4       897,534  
Change in valuation allowance
    (38 )     (622,207 )     (38 )     (8,526,951 )
      - %   $ -       - %   $ -  
   
Year ended
Dec 31, 2011
   
Amount
   
Year ended
Dec. 31, 2010
   
Amount
 
Tax benefit at U.S. statutory rate
    34 %   $ 1,232,008       34 %   $ 744,519  
State taxes, net of federal benefit
    4       144,942       4       87,590  
Change in valuation allowance
    (38 )     (1,376,950 )     (38 )     (832,109 )
      - %   $ -       - %   $ -  
   
June 30,
2012
   
December 31,
2011
 
Deferred Tax Assets
           
Net Operating Loss Carry-forward
  $ 6,094,949     $ 5,420,492  
Deferred Tax Liabilities – Accrued     Officers’ Salaries
    ( 283,385 )     (231,135 )
Net Deferred Tax Assets
    5,811,564       5,189,357  
Valuation Allowance
    (5,811,564 )     (5,189,357 )
Total Net Deferred Tax Assets
  $ -     $ -  
Deferred Tax Assets  
Dec. 31, 2011
   
Dec. 31, 2010
 
Net Operating Loss Carry-forward
  $ 5,420,492     $ 2,860,156  
Deferred Tax Liabilities – Accrued Officers Salaries
    ( 231,135 )     (126,635 )
Net Deferred Tax Assets
    5,189,357       2,733,521  
Valuation Allowance
    (5,189,357 )     (2,733,521 )
Total Net Deferred Tax Assets
  $ -     $ -  
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Note 10 - Stock Options and Warrants (Detail) - Fair Value of Stock Options and Purchase Warrants Assumptions (Options and Warrants [Member], USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Expected dividend yield 0.00% 0.00%
Minimum [Member]
   
Risk free interest rate 0.30% 0.39%
Expected volatility 66.00% 132.00%
Expected term in years 3 years 3 years
Average value per options and warrants (in Dollars per share) $ 0.05 $ 0.13
Maximum [Member]
   
Risk free interest rate 0.51% 1.20%
Expected volatility 75.00% 231.00%
Expected term in years 5 years 5 years
Average value per options and warrants (in Dollars per share) $ 0.11 $ 0.31
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Note 3 - Inventory (Detail) - Inventory (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Inventory $ 1,021,405 $ 475,600 $ 228,838
Engine Material and Parts [Member]
     
Inventory 777,575 327,946 183,893
Labor [Member]
     
Inventory 212,025 128,395 38,556
Applied Overhead [Member]
     
Inventory $ 31,805 $ 19,259 $ 6,389
XML 26 R57.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 11 - Income Taxes (Detail) - Reconciliation of Effective Income Tax Rates and Statutory Federal Tax Rates (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
Tax benefit at U.S. statutory rate 34.00% 34.00% 34.00% 34.00%
Tax benefit at U.S. statutory rate (in Dollars) $ 556,712 $ 7,629,397 $ 1,232,008 $ 744,519
State taxes, net of federal benefit 4.00% 4.00% 4.00% 4.00%
State taxes, net of federal benefit (in Dollars) 65,495 897,534 144,942 87,590
Change in valuation allowance (38.00%) (38.00%) (38.00%) (38.00%)
Change in valuation allowance (in Dollars) $ (622,207) $ (8,526,951) $ (1,376,950) $ (832,109)
XML 27 R76.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 6 - Notes and Other Loans Payable (Detail) - Related Party Notes and Other Loans Payable (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Current due to related parties $ 736,427 $ 678,271 $ 659,577
6% Demand Loan from Controlling Shareholder [Member]
     
Current due to related parties 11,285 [1] 11,285 [1]  
6% Demand Loans per Operations Agreement with Schoell Marine Inc. [Member]
     
Current due to related parties 465,266 [2] 427,332 [2] 444,209
6% Demand Non-Collateralized Loan from Officer and Shareholder [Member]
     
Current due to related parties 66,364 66,364 86,264
Accrued Interest [Member]
     
Current due to related parties $ 193,512 $ 173,290 $ 129,104
[1] This note (originally $40,000) was issued to finance the purchase of 8,000 shares of the Company's Series A Preferred Stock. This treasury stock was subsequently sold for $40,000.
[2] This note arose from services and salaries incurred by Schoell Marine on behalf of the Company. Schoell Marine also owns the building that is leased to the Company. The Schoell Marine note bears an interest rate of 6% and repayments occur as cash flow of the Company permits. The note is secured by a UCC-1 filing on the Company's patents and patent applications. For the six months ended June 30, 2012, $2,550 of principal was paid on the note balance.
XML 28 R86.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 19 - Acquisition of Advent (Detail) (USD $)
Share data in Millions, unless otherwise specified
1 Months Ended 6 Months Ended
Feb. 29, 2012
Jun. 30, 2012
Feb. 16, 2012
Dec. 31, 2011
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) 1.5 1.5    
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned     $ 315,000  
Stock Issued During Period, Value, Other 27,500 27,500    
Value of Contract Transferred in Acquisition     1,400,000  
Restricted Period for Stock Issued in Acquisition 2 years 2 years    
Additional Revenue Expected from Acquisition     450,000  
Original Amount Payable to the Company as a Sub-contractor     700,000  
Billed Contracts Receivable   $ 502,045   $ 297,451
Subject to Forfeiture [Member]
       
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)   1.1    
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Note 11 - Income Taxes (Detail) - Reconciliation of Effective Income Tax Rates and Statutory Federal Tax Rates (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
Tax benefit at U.S. statutory rate 34.00% 34.00% 34.00% 34.00%
Tax benefit at U.S. statutory rate (in Dollars) $ 556,712 $ 7,629,397 $ 1,232,008 $ 744,519
State taxes, net of federal benefit 4.00% 4.00% 4.00% 4.00%
State taxes, net of federal benefit (in Dollars) 65,495 897,534 144,942 87,590
Change in valuation allowance (38.00%) (38.00%) (38.00%) (38.00%)
Change in valuation allowance (in Dollars) (622,207) (8,526,951) (1,376,950) (832,109)
0.00% 0.00%    
(in Dollars) $ 0 $ 0    
XML 30 R87.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 19 - Acquisition of Advent (Detail) - Acquisition Assets and Liabilities (USD $)
Feb. 16, 2012
Inventory and contract rights: $ 587,489
Deferred revenue: (178,311)
Account payable and accrued expenses: (79,178)
Total: $ 330,000
XML 31 R77.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 10 - Stock Options and Warrants (Detail) - Common Stock Options (USD $)
6 Months Ended 11 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2010
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Number Outstanding 6,035,000   3,040,000 3,040,000 1,000,000
Weighted Average Exercise Price (in Dollars per share) $ 0.208   $ 0.188 $ 0.188 $ 0.325
Weighted Average Remaining Contractual Life 7 years 6 months 5 years 6 years 4 years 292 days 6 years 6 months
Number Outstanding 2,340,000   3,115,000 2,040,000  
Weighted Average Exercise Price (in Dollars per share) $ 0.165   $ 0.229 $ 0.122  
Weighted Average Remaining Contractual Life 8 years 36 days   7 years 328 days 5 years 146 days  
Number Outstanding (30,000)   (20,000)    
Weighted Average Exercise Price (in Dollars per share) $ (0.120)   $ (0.100)    
Number Outstanding (105,000)   (100,000)    
Weighted Average Exercise Price (in Dollars per share) $ (0.212)   $ (0.246)    
Number Outstanding 8,240,000 3,040,000 6,035,000 3,040,000 3,040,000
Weighted Average Exercise Price (in Dollars per share) $ 0.199 $ 0.188 $ 0.208 $ 0.188 $ 0.188
XML 32 R71.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 1 - Organizational and Significant Accounting Policies (Detail) - Summary of Fair Values and Changing Values of Financial Instruments (USD $)
6 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Jun. 30, 2012
Black Scholes [Member]
Fair Value, Inputs, Level 3 [Member]
Derivative liabilities $ 494,626 $ 11,083,161 $ 494,626
Derivative liabilities     (494,626)
Derivative liabilities $ 494,626 $ 11,083,161  
XML 33 R25.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 19 - Subsequent Acquisition of Advent Power Systems Inc. Business
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Subsequent Events [Text Block]
NOTE 20 – SUBSEQUENT EVENTS

Effective in the third quarter of 2012, the company entered into a capital equity financing arrangement with GEM Global Yield Fund Ltd. ("GGYF") Under the agreement, GGYF will purchase $250,000 in Cyclone's common stock at a 10% discount to the market price of the shares. The common stock is being offered in a private placement transaction in reliance upon an exemption from registration pursuant to Section 4(2) of the Securities Act of 1933 and Rule 506 of Regulation D. The shares will be restricted under Rule 144, and there are no registration rights or warrants attached to the deal.

In June 2012, the Company officially assumed the role of prime contractor under the U.S. Army contract, and in July, reached our first development milestone and submitted our initial billing of $502,045 for payment.

NOTE 19 - SUBSEQUENT ACQUISITION OF ADVENT POWER SYSTEMS INC. BUSINESS

On February 16, 2012, the Company acquired select net assets, business and contracts of Advent Power Systems Inc. for 1.5 million shares of common stock, valued at approximately $315,000. The value of the Army contract (to develop an auxiliary power unit for multiple lines of combat vehicles) being transferred to Cyclone is $1.4 million. The common stock consideration is being held in escrow pending the official novation of the Army contract, and is further restricted for resale by a contractual two-year leak-out provision. Of the $315,000 purchase price paid in common stock, virtually all was allocated to the Army contract asset and retirement of Advent’s exclusive license for sale of Cyclone engines to military customers. In completing this acquisition, the Company expects to receive an additional $450,000 in revenue and higher profits (in addition to the $700,000 originally payable to the Company as a sub-contractor) under the Army contract. The Company will also assume the position as prime contractor, which it believes will assist the Company in acquiring new defense contracts in the future.

On March 30, 2012, the Company completed an agreement with Phoenix Power Group to convert the warrant held by Phoenix into 2 million shares of common stock of the Company on a cashless basis (meaning no additional consideration was paid by Phoenix at the time). The warrant was subsequently retired.   

XML 34 R50.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 9 - Stock Transactions (Detail) (USD $)
1 Months Ended 3 Months Ended 6 Months Ended 12 Months Ended
Mar. 31, 2012
Feb. 29, 2012
Aug. 31, 2011
Aug. 31, 2010
Dec. 31, 2011
Sep. 30, 2011
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)             3,181,128 8,511,764 2,062,222  
Stock Issued During Period, Value, Restricted Stock Award, Gross             $ 314,631 $ 1,487,778 $ 163,578  
Share-based Compensation (in Dollars)               366,615    
Warrants Issued During Period, Number (in Shares)     926,251 770,500 600,000 1,335,000 2,440,000 2,861,251    
Warrants Issued During Period, Value (in Dollars)     214,028 84,589 94,502 293,184 173,369 390,488 84,589  
Preferred Stock Issued During Period, Shares (in Shares)               44,547    
              192,735 636,011  
Stock Issued During Period, Shares, New Issues (in Shares) 2,000,000                  
Stock Issued During Period, Value, New Issues 380,000           314,631 1,097,290 163,578  
Accrued Interest Amount Paid by Issued Stock               12,804    
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)             30,000 20,000    
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)             2,340,000 3,115,000 2,040,000  
Debt Conversion, Original Debt, Amount                 30,000  
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) 4,700,000       4,680,000     4,680,000    
Percentage of Total Issued and Outstanding Common Stock Could Be Purchased by Outstanding Warrants 2.00%                 2.00%
Stock Issued During Period, Shares, Acquisitions (in Shares)   1,500,000                
Stock Issued During Period, Value, Acquisitions   330,000         330,000      
Stock Issued During Period, Shares, Other (in Shares)   125,000                
Stock Issued During Period, Value, Other   27,500         27,500      
Interest Payable         12,804     12,804    
Stock Options [Member]
                   
Allocated Share-based Compensation Expense             258,254      
Share-based Compensation (in Dollars)             258,254 366,694    
Outside Services [Member]
                   
Share-based Compensation (in Dollars)               25,398    
Stock Warrants [Member]
                   
Allocated Share-based Compensation Expense             50,796      
Conversion of Debt into Common Stock [Member]
                   
Debt Conversion, Original Debt, Amount                 171,550  
Conversion of Stock, Shares Converted (in Shares)                 2,500,000  
Conversion of Debt into Preferred Stock [Member]
                   
Preferred Stock Issued During Period, Shares (in Shares)                 19,953  
Debt Conversion, Original Debt, Amount                 99,765  
Employee Services [Member] | Series A Preferred Stock [Member]
                   
Preferred Stock Issued During Period, Shares (in Shares)                 2,500  
Employee Services [Member]
                   
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)             30,000 687,024 1,681,500  
Stock Issued During Period, Value, Restricted Stock Award, Gross             6,000 196,372    
Share-based Compensation (in Dollars)               366,694 207,444  
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)               2,040,000 2,040,000  
Outside Services [Member] | Series A Preferred Stock [Member]
                   
Preferred Stock Issued During Period, Shares (in Shares)                 2,000  
Outside Services [Member]
                   
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)             2,657,603 3,754,036 4,077,280  
Stock Issued During Period, Value, Restricted Stock Award, Gross             432,870 1,004,021 608,687  
Share-based Compensation (in Dollars)               25,398    
Satisfaction of Contract Penalty Agreement [Member]
                   
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)             545,498 1,309,306    
Stock Issued During Period, Value, Restricted Stock Award, Gross             100,000 300,000    
Satisfaction of Notes and Accrued Interest [Member]
                   
Stock Issued During Period, Shares, New Issues (in Shares)               213,975    
Stock Issued During Period, Value, New Issues               39,804    
Settlement of a Claim Pursuant to Reverse Merger [Member]
                   
Stock Issued During Period, Shares, New Issues (in Shares)               25,000    
Cashless Options Exercise [Member]
                   
Stock Issued During Period, Shares, New Issues (in Shares) 15,000             13,889    
Partial Prepayment of Interest on Debt [Member]
                   
Stock Issued During Period, Shares, New Issues (in Shares)             465,538      
Stock Issued During Period, Value, New Issues             21,065      
Satisfaction of Debt Commission [Member]
                   
Stock Issued During Period, Shares, New Issues (in Shares)             136,875      
Stock Issued During Period, Value, New Issues             5,210      
Pursuant to a Loss on Debt Conversion [Member]
                   
Stock Issued During Period, Shares, New Issues (in Shares)             160,000      
Stock Issued During Period, Value, New Issues             25,600      
Series A Preferred Stock [Member]
                   
Preferred Stock Issued During Period, Shares (in Shares)               44,547 141,000  
              192,735 720,586  
General and Administrative Expense [Member]
                   
Allocated Share-based Compensation Expense               185,705 177,911  
Research and Development Expense [Member]
                   
Allocated Share-based Compensation Expense               $ 10,667 $ 29,533  
XML 35 R42.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 4 - Property and Equipment (Detail) (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
Depreciation $ 10,527 $ 9,034 $ 20,897 $ 25,530
XML 36 R75.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 6 - Notes and Other Loans Payable (Detail) - Non-Related Party Notes and Other Loans Payable (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Current non related party notes $ 515,000 $ 30,000 $ 5,000
Maturing in May 2013, 18% Interest [Member]
     
Current non related party notes 405,000    
Maturing in May 2013, 8-12% Interest [Member]
     
Current non related party notes 50,000    
Maturing in December 2012 - April 2013, 6% Interest [Member]
     
Current non related party notes $ 60,000 $ 30,000  
XML 37 R37.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 1 - Organizational and Significant Accounting Policies (Detail) (USD $)
1 Months Ended 3 Months Ended 6 Months Ended 12 Months Ended
Jul. 31, 2007
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
May 12, 2011
Jul. 02, 2007
Shares, Outstanding (in Shares)                 22,249,841
Preferred Stock, Shares Outstanding (in Shares)           750,000   750,000  
Common Stock, Shares, Outstanding (in Shares)   234,451,771   234,451,771   223,635,129 114,020,135   33,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)   $ 0.0001   $ 0.0001   $ 0.0001 $ 0.0001   $ 0.0001
Proceeds from Divestiture of Businesses (in Dollars) $ 100,000                
Billed Contracts Receivable (in Dollars)   502,045   502,045   297,451      
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)       15,100,000   10,400,000      
Research and Development Expense (in Dollars)   $ 242,999 $ 269,062 $ 498,823 $ 497,732 $ 983,276 $ 842,425    
Shares Subject to an Unvested Common Stock Purchase Warrant [Member]
                 
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)           4,700,000      
Series A Convertible Preferred Stock [Member]
                 
Preferred Stock, Shares Outstanding (in Shares)   0   0   0 705,453   500,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)   $ 0.0001   $ 0.0001   $ 0.0001 $ 0.0001   $ 0.0001
Series B Preferred Stock [Member]
                 
Preferred Stock, Shares Outstanding (in Shares)   1,000   1,000   1,000 1,000   1,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)   $ 0.0001   $ 0.0001   $ 0.0001 $ 0.0001   $ 0.0001
WHE Subsidiary [Member]
                 
Equity Method Investment, Ownership Percentage           82.50%      
Noncontrolling Interest, Ownership Percentage by Parent   82.50%   82.50%          
TeamSteam [Member]
                 
Noncontrolling Interest, Ownership Percentage by Parent   100.00%   100.00%          
XML 38 R52.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 10 - Stock Options and Warrants (Detail) - Common Stock Options (USD $)
6 Months Ended 11 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2010
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Number Outstanding 6,035,000   3,040,000 3,040,000 1,000,000
Weighted Average Exercise Price (in Dollars per share) $ 0.208   $ 0.188 $ 0.188 $ 0.325
Weighted Average Remaining Contractual Life 7 years 6 months 5 years 6 years 4 years 292 days 6 years 6 months
Number Outstanding 2,340,000   3,115,000 2,040,000  
Weighted Average Exercise Price (in Dollars per share) $ 0.165   $ 0.229 $ 0.122  
Weighted Average Remaining Contractual Life 8 years 36 days   7 years 328 days 5 years 146 days  
Number Outstanding (30,000)   (20,000)    
Weighted Average Exercise Price (in Dollars per share) $ (0.120)   $ (0.100)    
Number Outstanding (105,000)   (100,000)    
Weighted Average Exercise Price (in Dollars per share) $ (0.212)   $ (0.246)    
Number Outstanding 8,240,000 3,040,000 6,035,000 3,040,000 3,040,000
Weighted Average Exercise Price (in Dollars per share) $ 0.199 $ 0.188 $ 0.208 $ 0.188 $ 0.188
Weighted Average Remaining Contractual Life 7 years 6 months 5 years 6 years 4 years 292 days 6 years 6 months
XML 39 R67.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities (Detail) - Summary of Fair Value of Derivative Liabilities (USD $)
1 Months Ended 12 Months Ended
May 31, 2011
Dec. 31, 2011
Dec. 31, 2010
Fair Value   $ 494,626 $ 11,083,161
Period End Change in Fair Value   19,771,086  
Conversion of Series A Preferred Stock 30,394,710 (30,394,710)  
Series A Convertible Preferred Stock [Member]
     
Fair Value     10,623,624
Period End Change in Fair Value   19,771,086  
Conversion of Series A Preferred Stock   (30,394,710)  
Phoenix Stock Warrants [Member]
     
Fair Value   494,626 459,537
Period End Change in Fair Value   $ 35,089  
XML 40 R61.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 13 - Commitments and Contingencies (Detail) (USD $)
6 Months Ended
Jun. 30, 2012
sqft
sqm
Dec. 31, 2011
sqft
Jul. 31, 2011
sqft
Employment Agreements, Officer Salary $ 130,000    
Area of Real Estate Property (in Square Meters) 6,000 6,000 2,000
Lease Rate per Square Feet   8.25  
Operating Leases, Future Minimum Payments Due   8,159  
Employment Agreements, Initial Term of Employment 3 years    
Automatic Renewing Period of Employment Agreements 1 year    
Harry Schoell, CEO [Member]
     
Employment Agreements, Officer Salary 150,000 150,000  
Frankie Fruge, COO [Member]
     
Employment Agreements, Officer Salary $ 120,000 120,000  
XML 41 R47.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 6 - Notes and Other Loans Payable (Detail) - Related Party Notes and Other Loans Payable (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Current due to related parties $ 736,427 $ 678,271 $ 659,577
6% Demand Loan Owned by Controlling Shareholder, Uncollateralized [Member]
     
Current due to related parties   11,285 [1],[2]    [1]
6% Demand Loans per Operations Agreement with Schoell Marine Inc. [Member]
     
Current due to related parties 465,266 [3] 427,332 [3] 444,209
6% Demand Non-Collateralized Loan from Officer and Shareholder [Member]
     
Current due to related parties 66,364 66,364 86,264
Accrued Interest [Member]
     
Current due to related parties $ 193,512 $ 173,290 $ 129,104
[1] This note arose from services and salaries incurred by Schoell Marine on behalf of the Company. Schoell Marine also owns the building that is leased to the Company. The Schoell Marine note bears an interest rate of 6% and repayments occur as cash flow of the Company permits. The note is secured by a UCC-1 filing on the Company's patents and patent applications. During the year ended December 31, 2011, $5,367 was paid on the note balance.
[2] This note (originally $40,000) was issued to purchase 8,000 shares of the Company's Series A Preferred Stock. This treasury stock was subsequently sold for $40,000.
[3] This note arose from services and salaries incurred by Schoell Marine on behalf of the Company. Schoell Marine also owns the building that is leased to the Company. The Schoell Marine note bears an interest rate of 6% and repayments occur as cash flow of the Company permits. The note is secured by a UCC-1 filing on the Company's patents and patent applications. For the six months ended June 30, 2012, $2,550 of principal was paid on the note balance.
XML 42 R9.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 3 - Inventory
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Inventory Disclosure [Text Block]
NOTE 3 – INVENTORY

Inventory consists of:

   
June 30, 2012
   
December 31, 2011
 
Engine material and parts
  $ 777,575     $ 327,946  
Labor
    212,025       128,395  
Applied overhead
    31,805       19,259  
Total Inventory
  $ 1,021,405     $ 475,600  

NOTE 3 - INVENTORY

Inventory at December 31, 2011 and  2010 consists of:

   
2011
   
2010
 
Engine material and parts
  $ 327,946     $ 183,893  
Labor
    128,395       38,556  
Applied overhead
    19,259       6,389  
Total Inventory
  $ 475,600     $ 228,838  

XML 43 R62.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 14 - Consolidated Subsidiary (Detail) (USD $)
1 Months Ended 3 Months Ended 6 Months Ended 12 Months Ended
Jul. 31, 2010
Jun. 30, 2010
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners 5.00%        
Proceeds from Issuance or Sale of Equity $ 100,000        
Amortization Period for Services Performed by a Minority Investor   12 months     12 months
Equity Purchase Warrant Percentage   2.50%     2.50%
Proceeds from Warrant Exercises   50,000     50,000
Stock Issued During Period, Value, Issued for Services 30,000   264,254 563,066 207,444
Amortization Period of Future Professional Services 12 months        
Additional Equity in Subsidiary Could be Purchased by Options Issued 5.00%        
Term of Options 5 years     10 years  
Equity Method Investment, Summarized Financial Information, Net Income (Loss)       27,500  
Cumulative Unallocated Losses to Non-Controlling Interest of Subsidiary       9,938  
First Minority Investor [Member]
         
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners   5.00%     5.00%
Proceeds from Issuance or Sale of Equity   30,000     30,000
Second Minority Investor [Member]
         
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners   5.00%     5.00%
Proceeds from Issuance or Sale of Equity   30,000     30,000
Managing Director [Member]
         
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners 5.00%        
Stock Issued During Period, Value, Issued for Services $ 30,000        
Minimum [Member]
         
Vesting Period of Options Issued 12 months        
Maximum [Member]
         
Vesting Period of Options Issued 24 months        
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M`AX#%`````@`NH1,00(K&H]M(```F:`!`!,`&````````0```*2!;H<#`&-Y M<'=P:RTR,#$R,#8S,"YX%!U>`L``00E#@``!#D!``!02P4& 2``````8`!@`F`@``**@#```` ` end XML 46 R43.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 4 - Property and Equipment (Detail) - Property and Equipment (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Property and Equipment $ 241,066 $ 184,784 $ 139,428
Less: Accumulated Depreciation 87,068 76,541 55,644
Net Property and Equipment 153,998 108,243 83,784
Display Equipment for Trade Shows [Member]
     
Property and Equipment 9,648 9,648 9,648
Leasehold Improvements and Furniture and Fixtures [Member]
     
Property and Equipment 74,083 74,083 46,332
Equipment and Computers [Member]
     
Property and Equipment $ 157,335 $ 101,053 $ 83,448

XML 47 R29.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 3 - Inventory (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Schedule of Inventory, Current [Table Text Block]
   
June 30, 2012
   
December 31, 2011
 
Engine material and parts
  $ 777,575     $ 327,946  
Labor
    212,025       128,395  
Applied overhead
    31,805       19,259  
Total Inventory
  $ 1,021,405     $ 475,600  
   
2011
   
2010
 
Engine material and parts
  $ 327,946     $ 183,893  
Labor
    128,395       38,556  
Applied overhead
    19,259       6,389  
Total Inventory
  $ 475,600     $ 228,838  
XML 48 R28.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 1 - Organizational and Significant Accounting Policies (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Fair Value, by Balance Sheet Grouping [Table Text Block]
Instrument
 
Beginning of Period
   
Change
 
End of Period
 
Level
 
Valuation Methodology
Derivative liabilities
  $494,626     ($494,626)  
$_____-___
  3  
Black Scholes
Instrument
 
Fair Value
   
Level
 
Valuation Methodology
Derivative liabilities as of December 31, 2011
  $ 494,626       3  
Black Scholes
Derivative liabilities as of December 31, 2010
  $ 11,083,161       3  
Binomial Lattice Model and Black Scholes
Property, Plant and Equipment, Estimated Useful Lives
  Display equipment for trade shows     3    years
  Leasehold improvements and furniture and fixtures  10  - 15  years
  Shop equipment     7    years
  Computers    3    years
Computers and trade show equipment (years)
 
 3  
Shop equipment (years)
 
 7  
Furniture, fixtures, and leasehold improvements (years)
10
- 15
XML 49 R56.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 11 - Income Taxes (Detail) (USD $)
In Millions, unless otherwise specified
Jun. 30, 2012
Dec. 31, 2011
Operating Loss Carryforwards (in Dollars) $ 12.3 $ 10.7
Percentage that Carry Forwards Will Expire Unused 50.00% 50.00%
XML 50 R44.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 5 - Patents and Trademarks and Copyrights (Detail) (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
Finite-Lived Intangible Assets, Net $ 424,592   $ 440,001 $ 405,351
Patents, Trademarks and Copyrights Capitalized 4,546   71,381 85,968
Finite-Lived Intangible Asset, Useful Life 15 years   15 years  
Amortization of Intangible Assets 19,955 16,691 36,731 30,057
      $ 9,855
XML 51 R30.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 4 - Property and Equipment (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Property, Plant and Equipment [Table Text Block]
   
June 30, 2012
   
December 31, 2011
 
Display equipment for trade shows
  $ 9,648     $ 9,648  
Leasehold improvements and furniture and fixtures
    74,083       74,083  
Equipment and computers
    157,335       101,053  
Total
    241,066       184,784  
Less: Accumulated Depreciation
    (87,068 )     (76,541 )
Net Property and Equipment
  $ 153,998     $ 108,243  
   
2011
   
2010
 
Display Equipment for Trade Shows
  $ 9,648     $ 9,648  
Leasehold Improvements and Furniture and Fixtures
    74,083       46,332  
Equipment and Computers
    101,053       83,448  
Total
    184,784       139,428  
Less: Accumulated Depreciation
    76,541       55,644  
Net Property and Equipment
  $ 108,243     $ 83,784  
XML 52 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 6 - Notes and Other Loans Payable (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Schedule of Debt [Table Text Block]
   
June 30,
2012
   
December 31
2011
 
             
Notes payable, 18% interest, (12% prepaid with stock and 6% payable in cash at maturity) maturing in February - May 2013, collateralized by the Company’s receivables from the US Army contract
  $ 405,000     $ -  
8-12 % uncollateralized demand notes maturing May 2013
    50,000       -  
6 % uncollateralized demand notes maturing December 2012 - April 2013
    60,000       30,000  
Total current non related party notes (accrued interest is included in accrued liabilities)
  $ 515,000     $ 30,000  
   
2011
   
2010
 
             
6% uncollateralized $5,000 demand note (*)
  $ -     $ 5,000  
6% uncollateralized $25,000 demand note
    25,000       -  
6% uncollateralized $5,000 demand note
    5,000       -  
Total current non related party note
  $ 30,000     $ 5,000  
(accrued interest is included in accrued liabilities)
               
   
June 30,
2012
   
December 31,
2011
 
6% demand loan from controlling shareholder, uncollateralized (A)
  $ 11,285     $ 11,285  
6% demand loans per Operations Agreement with Schoell Marine Inc., a company owned by Cyclone’s CEO and controlling shareholder, collateralized by lien on Cyclone’s patent for heat regenerative engine (B)
    465,266       427,332  
6% non-collateralized loan from officer and shareholder, payable on demand. The original principal balance was $137,101.
    66,364       66,364  
Accrued Interest
    193,512       173,290  
Total current related party notes, inclusive of accrued interest
  $ 736,427     $ 678,271  
   
2011
   
2010
6% demand loan from controlling shareholder, uncollateralized (A)
  $ 11,285     $ -  
                 
6% demand loans per Operations Agreement with Schoell Marine Inc., a company owned by Cyclone’s CEO and controlling shareholder, collateralized by lien on Cyclone’s patent for heat regenerative engine (B)
    427,332       444,209  
                 
6% non-collateralized loan from officer and shareholder, payable on demand. The original principle balance was $137,101.
    66,364       86,264  
                 
Accrued Interest
    173,290       129,104  
                 
Total current related party notes, inclusive of accrued interest
  $ 678,271     $ 659,577  
XML 53 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Going Concern
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Going Concern [Text Block]
NOTE 2 - GOING CONCERN

As shown in the accompanying financial statements, the Company incurred substantial operating losses of approximately $1.66 million, for the six months ended June 30, 2012 and approximately $3.8 million for the year ended December 31, 2011. The cumulative deficit since inception is approximately $47.4 million, which is comprised of $16.6 million attributable to operating losses and other expenses, and includes $30.8 million in non-cash derivative liability accounting.  The Company has a working capital deficit at June 30, 2012 of approximately $2.7 million. There is no guarantee whether the Company will be able to generate enough revenue and/or raise capital to support its operations. This raises substantial doubt about the Company’s ability to continue as a going concern.  The ability of the Company to continue as a going concern is dependent on management’s plans, which includes implementation of its business model to generate revenue from development contracts, licenses and product sales, and continuing to raise funds through debt or equity raises. The Company will also likely continue to rely upon related-party debt financing.

The financial statements do not include any adjustments that might result from the outcome of these uncertainties.  The Company is currently raising working capital to fund its operations via private placements of common stock and debt, advance contract payments (deferred revenue) and advances from and deferred payments to related parties.

NOTE 2 - GOING CONCERN

As shown in the accompanying financial statements, the Company incurred substantial operating losses of $3.8 million and $2.3 million for the years ended December 31, 2011 and 2010, respectively. The cumulative deficit since inception is approximately $45.7 million, which is comprised of $14.8 million attributable to operating losses and other expenses, and includes $30.9 million in non-cash derivative liability accounting.  The Company has a working capital deficit at December 31, 2011 of approximately $2.6 million. There is no guarantee whether the Company will be able to generate enough revenue and/or raise capital to support its operations. This raises substantial doubt about the Company’s ability to continue as a going concern.  The ability of the Company to continue as a going concern is dependent on management’s plans, which includes implementation of its business model to generate revenue from development contracts, licenses and product sales, and continuing to raise funds through debt or equity raises. The Company will also likely continue to rely upon related-party debt or equity financing.

The financial statements do not include any adjustments that might result from the outcome of these uncertainties.  The Company is currently raising working capital to fund its operations via private placements of common stock, advance contract payments (deferred revenue) and advances from and deferred payments to related parties.

XML 54 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 10 - Stock Options and Warrants (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
    Number Outstanding     Weighted Avg. Exercise Price     Weighted Avg. Remaining Contractual Life (Years)  
                   
Balance, December 31, 2010
    3,040,000     $ 0.188       4.8  
Options issued
    3,115,000       0.299       7.8  
Options exercised
    (20,000 )     (0.100 )     -  
Options cancelled
    (100,000 )     (0.246 )     -  
Balance, December 31, 2011
    6,035,000     $ 0.208       5.8  
Options issued
    2,340,000       0.165       8.1  
Options exercised
    (30,000 )     (0.120 )     -  
Options cancelled
    (105,000 )     (0.212 )     -  
Balance, June 30, 2012
    8,240,000     $ 0.199       7.5  
   
Number
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average Remaining
Contractual Life
(Years)
 
Common Stock Options
                 
Balance, December 31, 2009
    1,000,000     $ 0.325       6.5  
Options issued
    2,040,000       0.122       5.4  
Options exercised
    -       -       -  
Options cancelled
    -       -       -  
                         
Balance, December 31, 2010
    3,040,000       0.188       5.0  
Options issued
    3,115,000       .229       7.9  
Options exercised
    (20,000 )     (.100 )     -  
Options cancelled
    (100,000 )     (.246 )     -  
                         
Balance, December 31, 2011
    6,035,000     $ .208       6.0  
   
Exercisable/Vested
Options
Outstanding
   
Weighted Average Exercise Price
   
Weighted Average Remaining Contractual Life (Yrs)
 
Common Stock Options
                 
                   
Balance, December 31, 2011     3,020,000     $ 0.189       5.0  
Balance, June 30, 2012     4,135,000       0.164       6.7  
Additional vesting by September 30, 2012     885,000       0.190          
   
Exercisable/Vested
Options
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average
Remaining
Contractual Life
(Years)
 
Common Stock Options
                 
Balance, December 31, 2009
    1,000,000     $ 0.325       7.5  
Balance, December 31, 2010
    1,000,000       0.325       6.5  
Balance, December 31, 2011     3,020,000       0.189      
5.0
 
                         
Additional vesting by March 31, 2012        485,000       0.254          
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
   
Six Months Ended
June 30, 2012
   
Year Ended
December 31, 2011
 
Risk free interest rate
  .30% - .51%     .39% - 1.20%  
Expected volatility
  66% - 75%     132% - 231%  
Expected term in years
  3 - 5     3 - 5  
Expected dividend yield
    0%         0%    
Average value per options and warrants
  $.05 - $.11     $.13 - $.31  
   
Year Ended
Dec. 31, 2011
   
Year Ended
Dec. 31, 2010
 
Risk Free Interest Rate
   .39% - 1.20%       .6%  - 1.18%   
Expected Volatility
   132% - 231%       458%  - 628%   
Expected term in years
   5 - 10       2 -  
Expected dividend yield
    0%         0%    
Average value per options and warrants
   $.13 - $.31       $.09 -  $.14   
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]
   
Number
Outstanding
   
Weighted Average Exercise Price
   
Weighted Average Remaining Contractual Life (Years)
 
Common Stock Warrants
                 
Balance, December 31, 2010
    770,500     $ .150       1.24  
Warrants issued
    3,611,251       .290       1.98  
Warrants exercised
    -       -       -  
Warrants cancelled
    -       -       -  
                         
Balance, December 31, 2011
    4,381,751       .265       1.74  
Warrants issued
    2,440,000       .200       2.82  
Warrants exercised
    -       -       -  
Warrants re-priced
    -       (.087 )     -  
Warrants cancelled
    -       -       -  
                         
Balance, June 30, 2012
    6,821,751     $ .242       1.96  
   
Number
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average
Remaining
Contractual Life
(Years)
 
Common Stock Warrants
                 
Balance, December 31, 2010
    770,500     $ .150       1.67  
Warrants issued
    3,611,251       .29       2.23  
Warrants exercised
    -       -       -  
Warrants cancelled
    -       -       -  
                         
Balance, December 31, 2011
    4,381,751     $ .265       1.99  
XML 55 R83.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 12 - Lease Obligations (Detail) - Future Lease Payments (USD $)
Jun. 30, 2012
Dec. 31, 2011
2012 $ 645 $ 898
2013 1,127 1,127
2014 858 1,028
$ 2,630 $ 3,053
XML 56 R40.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Going Concern (Detail) (USD $)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
Operating Income (Loss) $ (812,089) $ (1,120,711) $ (1,685,612) $ (1,969,637) $ (3,827,913) $ (2,266,048)
Retained Earnings (Accumulated Deficit) (47,383,090)   (47,383,090)   (45,722,829) (22,022,915)
Working Capital Deficit 2,700,000   2,700,000   2,600,000  
Attributable to Operating Losses [Member]
           
Retained Earnings (Accumulated Deficit) (16,600,000)   (16,600,000)   (14,800,000)  
Attributable to Non-Cash Derivative Liability Accounting [Member]
           
Retained Earnings (Accumulated Deficit) $ (30,800,000)   $ (30,800,000)   $ (30,900,000)  
XML 57 R53.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 10 - Stock Options and Warrants (Detail) - Vested and Exercisable Options (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Sep. 30, 2012
Mar. 31, 2012
Exercisable/Vested Options Outstanding 4,135,000 3,020,000 1,000,000 1,000,000 885,000 485,000
Weighted Average Exercise Price (in Dollars per share) $ 0.164 $ 0.189 $ 0.325 $ 0.325 $ 0.190 $ 0.254
Weighted Average Remaining Contractual Life (Years) 6 years 255 days 5 years 6 years 6 months 7 years 6 months    
XML 58 R72.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 1 - Organizational and Significant Accounting Policies (Detail) - Estimated Useful Lives of Property and Equipment
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Display Equipment for Trade Shows [Member]
   
Estimated useful lives 3 years  
Leasehold Improvements and Furniture and Fixtures [Member] | Minimum [Member]
   
Estimated useful lives 10 years  
Leasehold Improvements and Furniture and Fixtures [Member] | Maximum [Member]
   
Estimated useful lives 15 years  
Shop Equipment [Member]
   
Estimated useful lives 7 years 7 years
Computer Equipment [Member]
   
Estimated useful lives 3 years  
XML 59 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6
Consolidated Balance Sheets (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
CURRENT ASSETS      
Cash $ 12,715 $ 66,486 $ 6,557
Accounts receivable 31,146   4,200
Inventory 1,021,405 475,600 228,838
Other current assets 33,828 4,846 828
Total current assets 1,099,094 546,932 240,423
PROPERTY AND EQUIPMENT      
Furniture, fixtures, and equipment 241,066 184,784 139,428
Less: Accumulated depreciation (87,068) (76,541) (55,644)
Net property and equipment 153,998 108,243 83,784
OTHER ASSETS      
Patents, trademarks and copyrights 562,393 557,847 486,466
Less: Accumulated amortization (137,801) (117,846) (81,115)
Net patents, trademarks and copyrights 424,592 440,001 405,351
Other assets 2,422 2,422 1,156
Total other assets 427,014 442,423 406,507
Total Assets 1,680,106 1,097,598 730,714
CURRENT LIABILITIES      
Accounts payable and accrued expenses 498,846 262,947 187,887
Factored receivables 0 43,169  
Accounts payable and accrued expenses-related parties 1,428,840 1,305,772 991,269
Notes and other loans payable 515,000 30,000 5,000
Notes and other loans payable-related parties 736,427 678,271 659,577
Capitalized lease obligations-current portion 645 898 6,565
Deferred revenue and license deposits 614,564 860,811 710,000
Warranty provision   184 2,324
Total current liabilities 3,794,322 3,182,052 2,562,622
NON CURRENT LIABILITIES      
Capitalized lease obligations-net of current portion 1,985 2,155 2,451
Total non-current liabilities 1,985 496,781 11,085,612
Total liabilities 3,796,307 3,678,833 13,648,234
Commitments and contingencies         
STOCKHOLDERS' DEFICIT      
Common stock, $.0001 par value, 300,000,000 shares authorized, 234,451,771 and 223,635,129 shares issued and outstanding at June 30, 2012 and December 31, 2011, respectively. 23,445 22,361 11,402
Additional paid-in capital 45,252,282 43,001,171 9,004,547
Prepaid expenses with common stock (112,317)   (27,500)
Stock subscription receivable (26,583) (12,000) (18,000)
Accumulated deficit (47,383,090) (45,722,829) (22,022,915)
Total stockholders' deficit-Cyclone Power Technologies Inc. (2,246,263) (2,711,297) (13,052,395)
Non controlling interest in consolidated subsidiary-Cyclone WHE LLC 130,062 130,062 134,875
Total Stockholders Deficit (2,116,201) (2,581,235) (12,917,520)
Total Liabilities and Stockholders' Deficit 1,680,106 1,097,598 730,714
Series A Convertible Preferred Stock [Member]
     
STOCKHOLDERS' DEFICIT      
Preferred stock     71
Series B Preferred Stock [Member]
     
STOCKHOLDERS' DEFICIT      
Preferred stock 0 0 0
Warrant [Member]
     
NON CURRENT LIABILITIES      
Derivative Liabilities   494,626 459,537
Series A Convertible Preferred Stock [Member]
     
NON CURRENT LIABILITIES      
Derivative Liabilities     $ 10,623,624
XML 60 R45.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 6 - Notes and Other Loans Payable (Detail) (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Number of Shares of Convertible Preferred Stock Issued for Note Payable (in Shares) 8,000 8,000
Proceeds from Sale of Treasury Stock $ 40,000 $ 40,000
6% Demand Loan from Controlling Shareholder [Member]
   
Debt Instrument, Face Amount 40,000 40,000
6% Demand Loans per Operations Agreement with Schoell Marine Inc. [Member]
   
Debt Instrument, Interest Rate, Stated Percentage 6.00% 6.00%
Repayments of Notes Payable $ 2,550 $ 5,367
XML 61 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
Consolidated Statements of Cash Flows (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:        
Net loss $ (1,660,261) $ (22,439,346) $ (23,704,727) $ (2,024,464)
Adjustments to reconcile net loss to net cash used by operating activities:        
Depreciation and amortization 30,482 25,725 57,628 55,587
Issuance of restricted common stock, options and warrants and preferred stock for services 747,920 733,674 1,592,485 816,131
Issuance of common stock for debt refinancing 25,600      
Issuance of restricted common stock for contract penalty 50,000 125,867 300,000  
Provision for loss on debt and liability conversion   26,961 19,771,086  
Amortization of prepaid expenses purchased with equity   27,500 27,500 32,500
Amortization of prepaid expenses via common stock 26,275      
Write-off of abandoned patent       9,855
Forgiveness of debt income       (2,685)
Loss on conversion of debt to stock       159,050
Changes in operating assets and liabilities:        
Decrease (Increase) in accounts receivable (31,146)   4,200 (4,200)
(Increase) in inventory (109,127) (45,681) (246,762) (87,997)
(Increase) decrease in other assets (28,982) (5,407) (5,284) 12,790
Increase in deferred revenue and deposits (246,247) 46,700 150,811 122,525
(Decrease) in provision for contract loss       (5,036)
Increase in accounts payable and accrued expenses 206,537 166,465 142,808 57,449
Decrease in factored receivables (43,169)      
(Decrease) Increase in warranty provision     (2,140) 2,324
Increase in accounts payable and accrued expenses-related parties 123,068 143,346 314,503 339,831
Net cash used by operating activities (1,023,676) (772,352) (1,562,803) (956,637)
CASH FLOWS FROM INVESTING ACTIVITIES:        
Expenditures incurred for patents, trademarks and copyrights (4,546) (82,222) (71,381) (85,968)
Expenditures incurred for property and equipment (56,282) (7,941) (45,356) (31,184)
Net cash used by investing activities (60,828) (90,163) (116,737) (117,152)
CASH FLOWS FROM FINANCING ACTIVITIES:        
Sale of Series A Preferred treasury stock   40,000 40,000  
Increase in loans-net     40,225 5,000
Sale of equity in subsidiary for cash       50,000
Payment of capitalized leases (423) (5,862) (5,963) (9,067)
Proceeds from debt 485,000      
Proceeds from collection of preferred stock subscription receivables     6,000  
Proceeds from sale of common stock 488,000 940,296 1,487,778 163,578
Proceeds from sale of preferred stock   192,735 192,735 720,600
(Decrease) Increase in related party notes and loans payable 58,156 2,753 (21,306) 121,677
Net cash provided by financing activities 1,030,733 1,169,922 1,739,469 1,051,788
Net increase (decrease) in cash (53,771) 307,407 59,929 (22,001)
Cash, beginning of year 66,486 6,557 6,557 28,558
Cash, end of year 12,715 313,964 66,486 6,557
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:        
Payment of interest in cash 5,398 654 2,735 2,955
NON CASH INVESTING AND FINANCING ACTIVITIES:        
Purchase of 8,000 shares of Series A Preferred treasury stock via note payable   40,000 40,000  
Issuance of 602,413 shares of Common stock for prepaid interest and debt commission 108,592      
Issuance of 2,000,000 shares of Common stock for cashless warrant exercise 380,000      
Issuance of 1,500,000 shares of Common stock pursuant to purchase of Advent Power Systems Inc. 330,000      
Issuance of 125,000 shares of Common stock for liability acquired from Advent Power Systems Inc. 27,500      
Conversion of debt to common and preferred stock       289,610
Conversion of debt by selling 5% of consolidated subsidiary equity       30,000
Conversion of debt and liabilities by issuing 213,975 shares of common stock     39,804  
Warrant [Member]
       
Adjustments to reconcile net loss to net cash used by operating activities:        
Loss (income) from derivative liability (114,626) 650,758 35,089 (106,616)
Series A Convertible Preferred Stock [Member]
       
Adjustments to reconcile net loss to net cash used by operating activities:        
Loss (income) from derivative liability   $ 19,771,086 $ 19,771,086 $ (333,681)
XML 62 R59.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 12 - Lease Obligations (Detail) (USD $)
1 Months Ended 6 Months Ended 12 Months Ended
Jul. 31, 2012
Jul. 31, 2011
sqft
Jun. 30, 2012
sqft
sqm
Dec. 31, 2011
sqm
sqft
Dec. 31, 2009
Property and Equipment, Amount Acquired Via Capitalized Lease Obligations         $ 27,401
Capitalized Lease Obligations, Average Interest Rate         18.40%
Repayments of Debt and Capital Lease Obligations     423 5,964  
Capital Lease Obligations     2,630 3,053  
Lease Term 1 year 1 year      
Area of Real Estate Property (in Square feet)   2,000 6,000 6,000  
Rental Rate (in Dollars per Square feet)   8.25      
Operating Leases, Rent Expense     8,159    
Contracted Annual Lease Rate $ 16,800        
Lease Rate (in Dollars per Square feet) 8.40        
Lease Extension Period 1 year        
XML 63 R35.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]  
   
Fair Value as of
Dec. 31 2010
   
Period End Change in  Fair Value
   
Conversion of
Series A
Pref. Stock
   
Fair Value as of
Dec. 31, 2011
 
Series A Preferred Stock
  $ 10,623,624     $ 19,771,086     $ (30,394,710 )   $ -  
Phoenix Warrant
  $ 459,537       35,089       -       494,626  
Total
  $ 11,083,161     $ 19,771,086     $ (30,394,710 )   $ 494,626  
Phoenix Stock Warrants [Member]
   
Risk free rate
.39%
Expected volatility
108%
Expected term in years
2
Expected dividend yield
0%
Risk free rate
.39%
Expected volatility
108%
Expected term in years
2
Expected dividend yield
0%
Series A Convertible Preferred Stock [Member]
   
Risk free rate
1.27% -
2.69%
Expected volatility
150% -
400%
Expected term in years
  5  
Expected dividend yield
 
0%
 
Risk free rate
1.27%
- 2.69%
Expected volatility
150%
- 400%
Expected term in years
 
5
 
Expected dividend yield
 
0%
 
XML 64 R65.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities (Detail) - Fair Value Assumptions (Series A Convertible Preferred Stock - Conversion Option [Member])
12 Months Ended
Dec. 31, 2011
Expected term in years 5 years
Expected dividend yield 0.00%
Minimum [Member]
 
Risk free rate 1.27%
Expected volatility 150.00%
Maximum [Member]
 
Risk free rate 2.69%
Expected volatility 400.00%
XML 65 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Derivatives and Fair Value [Text Block]
NOTE 16 - DERIVATIVE LIABILITIES

The Company had issued certain freestanding and embedded financial instruments that are classified as derivative liabilities in accordance with ASC Topic 815, “Derivatives and Hedging”.

Series A Convertible Preferred Stock

The Company’s Series A Convertible Preferred Stock entitled the holders of the preferred stock to convert the preferred stock into a fixed percentage of the total outstanding common stock on a fully diluted basis, calculated on the date of conversion.  The resulting derivative liability is presented at its fair value on the accompanying balance sheets with changes in fair value reported in the statement of operations.  In May 2011, the holders of all of the outstanding shares of Series A Preferred Stock converted the shares into 95,100,000 shares of the Company’s common stock.  As a result of the conversion, the estimated fair value of the embedded conversion option of at the time of conversion of $30,394,710 was reclassified into equity. There is no derivative liability related to this issuance as of June 30, 2012 or December 31, 2011. The fair value of the conversion option options had been estimated using a binomial lattice model using the following assumptions:

Risk free rate
1.27% -
2.69%
Expected volatility
150% -
400%
Expected term in years
  5  
Expected dividend yield
 
0%
 

Phoenix Common Stock Warrant

As part of the Company’s license agreement with Phoenix Power Group (“Phoenix”), in 2009 the Company agreed to issue to Phoenix a common stock purchase warrant (the “Phoenix Warrant”) at a price of $.19 per share, equal to two (2%) percent of the total issued, outstanding, convertible debt and dilutive common stock of the Company at the time of exercise. The number of shares into which the Phoenix Warrant was convertible was contingent upon the number of shares outstanding at the date it was exercised. The Phoenix Warrant was to vest upon the delivery of the first two prototype Cyclone Mark V Engines to Phoenix and payment by Phoenix of the full $400,000 license fee, and terminate 24 months thereafter. This Warrant was non-transferable. As of December 31, 2011, the calculated number of shares into which the Phoenix Warrant was convertible was 4.68 million, and was valued at approximately $494,626 (by the Black Scholes valuation method).  It was to be amortized proportionally over the life of the contract, as an expense of the contract in conjunction with revenue and royalty recognition from this contract.  Because the number of shares issuable upon exercise of the Phoenix Warrant was unknown until the time of exercise, and there was no limit to the number of shares that were to be issuable upon exercise, the Phoenix Warrant was required to be accounted for as a derivative liability. The resulting derivative liability of $494,626 from the Warrant was presented at its fair value on the accompanying December 31, 2011 balance sheet with changes in fair value reported in the statement of operations.  In March 2012, the Company entered into an agreement with Phoenix to effect a cashless exercise of the Phoenix Warrant into 2,000,000 shares of restricted common stock (valued at $380,000) and to retire the Phoenix Warrant. In the first quarter of 2012, the Company recognized a $114,626 gain on retiring the derivative liability.

The fair value of the Warrant, at December 31, 2011, had been estimated using the Black Scholes model using the following assumptions:

Risk free rate
.39%
Expected volatility
108%
Expected term in years
2
Expected dividend yield
0%

A summary of the fair value of the Company’s derivative liabilities is provided in Note 1.K.

NOTE 16 - DERIVATIVE LIABILITIES

The Company has issued certain freestanding and embedded financial instruments that are classified as derivative liabilities in accordance with ASC Topic 815 Derivatives and Hedging.

Series A Convertible Preferred Stock

The Company’s Series A Convertible Preferred Stock entitled the holders of the preferred stock to convert the preferred stock into a fixed percentage of the total outstanding common stock on a fully diluted basis, calculated on the date of conversion.  The resulting derivative liability is presented at its fair value on the accompanying balance sheets with changes in fair value reported in the statement of operations.   In May 2011, the holders of all of the outstanding shares of Series A Preferred Stock converted the shares into 95,100,000 shares of the Company’s common stock.  As a result of the conversion, the estimated fair value of the embedded conversion option of at the time of conversion of $30,394,710 was reclassified into equity. There is no derivative liability related to this issuance as of December 31, 2011. The fair value of the conversion option options had been estimated using a binomial lattice model using the following assumptions:

Risk free rate
1.27%
- 2.69%
Expected volatility
150%
- 400%
Expected term in years
 
5
 
Expected dividend yield
 
0%
 

Phoenix Common Stock Warrant

As part of the Company’s license agreement with Phoenix Power Group (“Phoenix”), in 2009 the Company agreed to issue to Phoenix a common stock purchase warrant at a price of $.19 per share, equal to two (2%) percent of the total issued, outstanding, convertible debt and dilutive common stock of the Company at the time of exercise. The number of shares into which the warrant was convertible was contingent upon the number of shares outstanding at the date the warrant was issued. As of December 31, 2011, 2% of the outstanding, convertible and dilutive common stock of the Company was approximately 4.68 million shares. The warrant was to vest upon the delivery of the first two prototype Cyclone Mark V Engines to Phoenix and payment by Phoenix of the full $400,000 license fee, and terminate 24 months thereafter and are non-transferable. As of December 31, 2011, the warrant was valued at approximately $494,626 (by the Black Scholes valuation method) and is to be amortized proportionally over the life of the contract, as an expense of the contact in conjunction with revenue and royalty recognition from this contract.  Because the number of shares issuable upon exercise of the warrant was unknown until the time of exercise, and there is no limit to the number of shares that are issuable upon exercise, the common stock warrant was required to be accounted for as a derivative liability. The resulting derivative liability of $494,626 from the warrant is presented at its fair value on the accompanying balance sheet with changes in fair value reported in the statement of operations.  In March 2012, the Company entered into an agreement with Phoenix to convert and retire the warrant for 2,000,000 shares of common stock. Phoenix did not pay any additional consideration for the shares.  

The fair value of the warrants, at December 31, 2011, has been estimated using the Black Scholes model using the following assumptions:

Risk free rate
.39%
Expected volatility
108%
Expected term in years
2
Expected dividend yield
0%

A summary of the fair value of the Company’s derivative liabilities are as follows:

   
Fair Value as of
Dec. 31 2010
   
Period End Change in  Fair Value
   
Conversion of
Series A
Pref. Stock
   
Fair Value as of
Dec. 31, 2011
 
Series A Preferred Stock
  $ 10,623,624     $ 19,771,086     $ (30,394,710 )   $ -  
Phoenix Warrant
  $ 459,537       35,089       -       494,626  
Total
  $ 11,083,161     $ 19,771,086     $ (30,394,710 )   $ 494,626  

XML 66 R36.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 19 - Acquisition of Advent (Tables)
6 Months Ended
Jun. 30, 2012
Schedule of Purchase Price Allocation [Table Text Block]
Inventory and contract rights:
  $ 587,489  
Deferred revenue:
    (178,311 )
Account payable and accrued expenses:
    (79,178 )
Total:
  $ 330,000  
XML 67 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 18 - Receivables Factoring
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Other Liabilities Disclosure [Text Block]
NOTE 18 – RECEIVABLES FACTORING

In the last quarter of  2011, the Company had entered into a factoring (purchase and sale agreement) to factor 85% the face value of receivables presented  at  interest rates on the outstanding balances of 1.85% for the first 30 days, and 1.10 % each 15 days thereafter. The factor repayment liability at June 30, 2012 and December 31, 2011 was $0 and $43,169, respectively. Interest expense for the six months ended June 30, 2012 and the year ended December 31, 2011 was $1,588 and $1,415, respectively. The agreement was personally guaranteed by one of the Company’s officers.

NOTE 18 - RECEIVABLES FACTORING

As of December 31, 2011, the Company has entered into a factoring (purchase and sale agreement) to factor 85% the face value of receivables presented  at  interest rates on the outstanding balances of 1.85% for the first 30 days, and 1.10 % each 15 days thereafter. The factor repayment liability at December 31, 2011 was $43,169 and the interest expense for the year ended December 31, 2011 was $1,415. The agreement is personally guaranteed by one of the Company’s officers.

XML 68 R68.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 17 - Receivables, Deferred Revenue and Backlog (Detail) (USD $)
6 Months Ended 12 Months Ended 9 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Feb. 16, 2012
Dec. 31, 2011
Due From Raytheon [Member]
Dec. 31, 2011
Due From Advent [Member]
Sep. 30, 2011
Minimum [Member]
Sep. 30, 2011
Maximum [Member]
Billed Contracts Receivable $ 502,045 $ 297,451   $ 62,618 $ 234,833    
Total Backlog for Prototype Engines 1,800,000 1,500,000          
Proceeds from Customers 100,000 100,000          
Value of Contract Transferred in Acquisition     1,400,000        
Proforma Current Backlog   $ 2,200,000          
Backlog Orders, Payment Period           9 months 12 months
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Note 1 - Organizational and Significant Accounting Policies
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]
NOTE 1 – ORGANIZATIONAL AND SIGNIFICANT ACCOUNTING POLICIES

A.    ORGANIZATION AND OPERATIONS

Cyclone Power Technologies, Inc. (the “Company”) is the successor entity to the business of Cyclone Technologies LLLP (the “LLLP”), a limited liability limited partnership formed in Florida in June 2004.  The LLLP was the original developer and intellectual property holder of the Cyclone engine technology.

On July 2, 2007, the LLLP merged into Cyclone Power Technologies, Inc., a publicly-traded Florida corporation that had recently re-domiciled from California and changed its name from Coastal Technologies, Inc. (the “Pink Sheet Company”).  Prior to the merger, the Pink Sheet Company was engaged in the business of medical software development. At such time, the Pink Sheet Company had outstanding 22,249,841 shares of common stock.  Pursuant to the merger agreement, the Company issued 500,000 shares of Series A Convertible Preferred Stock ($.0001 par value), 1,000 shares of Series B Preferred Stock ($.0001 par value) and 33,000,000 shares of common stock ($.0001 par value) for all the equity interests of the LLLP. Pursuant to the merger and the share exchange, the LLLP was dissolved. The stock issued represented 60 percent of the common stock and all of the Series A Preferred and Series B Preferred stock of the company at the time of merger. This reverse merger was accounted for as a recapitalization of Cyclone, with all assets and liabilities recorded at historical cost.  Concurrent with the merger, the Company sold its medical software development business for $100,000 in cash. Prior to the merger, the Pink Sheet Company had operations, assets and liabilities, and was not considered a “Shell Company” under SEC guidelines.

In the third quarter of 2010, the Company established a subsidiary, Cyclone-WHE LLC (the “WHE Subsidiary”) to market the waste heat recovery systems for all Cyclone engine models. As June 30, 2012, the Company had an 82.5% controlling interest in the WHE Subsidiary. In March 2012, the company established Cyclone-TeamSteam USA, LLC (“TeamSteam”) as a wholly owned subsidiary. The purpose of TeamSteam is to build, test and run a vehicle utilizing the Company’s engine.

The Company is primarily a research and development engineering company whose main purpose is to develop, commercialize, market and license its Cyclone engine technology.

B.    PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION

The unaudited consolidated financial statements include the accounts of the Company, its 82.5% owned WHE Subsidiary and its 100% owned subsidiary TeamSteam.  All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles applicable to interim financial information and the requirements of Form 10-Q and Article 10 of Regulation S-X of the SEC. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included.

The Company prepares its unaudited consolidated financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). The principles require the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions, including, but not limited to, those that relate to the realizable value of accounts receivable, inventories, identifiable intangible assets and other long-lived assets, income taxes and contingencies. Actual results could differ from these estimates.

C.    SUBSEQUENT EVENTS

The Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 855, “Subsequent Events”.  ASC 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. Management evaluated events occurring between the Balance Sheet date of June 30, 2012, and when the financial statements were available to be issued. Subsequent events that require disclosure are provided in Note 20.

D.    CASH

Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.

E.    ACCOUNTS RECEIVABLE

Accounts receivable consist of amounts due pursuant to engine delivery and research and development prototype charges. At June 30, 2012, for financial statement presentation purposes, uncollected progress billings of $502,045 due to the Company from the U.S. Army development contract were off-set against deferred revenue. At June 30, 2012 and December 31, 2011, no allowance for doubtful accounts was deemed necessary.

F.    COMPUTATION OF LOSS PER SHARE

Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.  Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of June 30, 2012, total anti-dilutive shares amounted to approximately 15.1 million shares.

G.    INCOME TAXES

Income taxes are accounted for under the asset and liability method as stipulated by ASC 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.

The Company follows certain provisions under ASC Topic 740, “Income Taxes”, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company’s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.

In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of June 30, 2012, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company’s tax returns are subject to examination by the federal and state tax authorities for the years ended 2008 through 2011.

H.    REVENUE RECOGNITION

The Company’s revenue recognition policies are in compliance with ASC 605, “Revenue Recognition – Multiple Element Arrangements”, and Staff Accounting Bulletin (“SAB”) 104, Revenue Recognition. Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.  The Company does not allow its customers to return prototype products. Current contracts do not require the Company to provide any warranty assistance after the “deliverable” has been accepted.

It is the Company’s intention when it has royalty revenue from its contracts to record royalty revenue periodically when earned, as reported in sales statements from customers. The Company does not have any royalty revenue to date.

I.    WARRANTY PROVISIONS

Current contracts do not require warranty assistance subsequent to acceptance of the “deliverable R&D prototype” by the customer. For products that the Company will resell in the future, warranty costs are anticipated to be fully borne by the manufacturing vendor.

J.    INVENTORY

Inventory is recorded at the lower of standard cost or market. Standard costs for material, labor and allocated overhead, are reflective of the estimated costs to manufacture a completed engine after related developmental research and development expenses have been provided for.

K.    FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC 820, “Fair Value Measurements and Disclosures” requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.  Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s own assumptions based on the best information available in the circumstances. The fair value hierarchy prioritizes the inputs used to measure fair value into three broad levels. The three levels of the fair value hierarchy are defined as follows:

Level 1 Inputs are quoted prices in active markets for identical assets or liabilities as of the reporting date.

Level 2 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, as of the reporting date.

Level 3 Unobservable inputs for the asset or liability that reflect management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability as of the reporting date.

The summary of fair values and changing values of financial instruments as of January 1, 2012 (beginning of period) and June 30, 2012 (end of period) is as follows:

Instrument
 
Beginning of Period
   
Change
 
End of Period
 
Level
 
Valuation Methodology
Derivative liabilities
  $494,626     ($494,626)  
$_____-___
  3  
Black Scholes

Please refer to Note 16 for disclosure and assumptions used to calculate the fair value of the derivative liabilities.

L.    RESEARCH AND DEVELOPMENT

Research and development activities for product development are expensed as incurred.  Costs for the six months ended June 30, 2012 and 2011 were $498,823 and $497,732, respectively.

M.    STOCK BASED COMPENSATION,

The Company applies the fair value method of ASC 718, “Stock Based Compensation”, in accounting for its stock based compensation. This standard states that compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market price for the Company’s common stock as of the date of issuance.

N.    COMMON STOCK OPTIONS AND PURCHASE WARRANTS

The Company accounts for common stock options and purchase warrants at fair value in accordance with ASC 815-40, “Derivatives and Hedging”. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants consistent with ASC 718, “Stock Based Compensation”. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.

The Company accounts for transactions in which services are received from non-employees in exchange for equity instruments based on the fair value of the equity instruments exchanged, in accordance with ASC 505-50, “Equity Based payments to Non-employees”.

O.    PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost.  Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets as follows:

  Display equipment for trade shows     3    years
  Leasehold improvements and furniture and fixtures  10  - 15  years
  Shop equipment     7    years
  Computers    3    years

Expenditures for maintenance and repairs are charged to operations as incurred.

P.    IMPAIRMENT OF LONG LIVED ASSETS

The Company continually evaluates the carrying value of intangible assets and other long lived assets to determine whether there are any impairment losses.  If indicators of impairment are present and future cash flows are not expected to be sufficient to recover the assets’ carrying amount, an impairment loss would be charged to expense in the period identified. To date, the Company has not recognized any impairment charges.

Q.    RECLASSIFICATIONS

Certain balances that have been presented previously have been reclassified to conform to the financial statement presentation adopted for this year.

R.    RECENT ACCOUNTING PRONOUNCEMENTS

In July 2012, the FASB issued an Accounting Standard Update (“ASU”) 2012-02 “Intangibles-Goodwill and Other” which allows for the initial use of qualitative factors, prior to any required quantitative test in determining impairment. This standard is effective as of September 15, 2012 and will not materially impact our financial statement disclosures.

In December 2011, the FASB issued ASU 2011-11 that requires disclosures about offsetting and related arrangements for recognized financial instruments and derivative instruments. The standard is effective for use as of January 1, 2013 and will not materially impact our financial statement disclosures.

In September 2011, the FASB issued ASU 2011-08 that provides the option to assess qualitative factors in determining whether a goodwill impairment test is necessary. The standard is effective January 1, 2012, and will not materially impact our financial condition, results of operations, or financial statement disclosures.

S.    CONCENTRATION OF RISK

The Company does not have any off-balance-sheet concentrations of credit risk.  The Company expects cash and accounts receivable to be the two assets most likely to subject the Company to concentrations of credit risk. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company plans to minimize its accounts receivable credit risk by transacting contractual arrangements with customers that have been subjected to stringent credit evaluations and structuring the contracts in a manner that lessens inherent credit risks.

As of June 30, 2012, the Company maintained its cash in two quality financial institutions.  The Company has not experienced any losses in its bank accounts through June 30, 2012.   

The Company purchases raw material and components from multiple sources, none of which may be considered a principal or material supplier.  If necessary, the Company could replace these suppliers with minimal effect on its business operations. 

NOTE 1 - ORGANIZATIONAL AND SIGNIFICANT ACCOUNTING POLICIES

A.     ORGANIZATION AND OPERATIONS

Cyclone Power Technologies, Inc. (the “Company”) is the successor entity to the business of Cyclone Technologies LLLP (the “LLLP”), a limited liability limited partnership formed in Florida in June 2004.  The LLLP was the original developer and intellectual property holder of the Cyclone engine technology.

On July 2, 2007, the LLLP merged into Cyclone Power Technologies, Inc., a publicly-traded Florida corporation that had recently re-domiciled from California and changed its name from Coastal Technologies, Inc. (the “Pink Sheet Company”). Prior to the merger, the Pink Sheet Company was engaged in the business of medical software development. At such time, the Pink Sheet Company had outstanding 22,249,841 shares of common stock.  Pursuant to the merger agreement, the Company issued 500,000 shares of Series A Convertible Preferred Stock ($.0001 par value), 1,000 shares of Series B Preferred Stock ($.0001 par value) and 33,000,000 shares of common stock ($.0001 per value) for all the equity interests of the LLLP. Pursuant to the merger and the share exchange, the LLLP was dissolved. The stock issued represented 60 percent of the common stock and all of the Series A Preferred and Series B Preferred stock of the Company at the time of merger. This reverse merger was accounted for as a recapitalization of Cyclone, with all assets and liabilities recorded at historical cost.  Concurrent with the merger, the Company sold its medical software development business for $100,000 in cash. Prior to the merger, the Pink Sheet Company had operations, assets and liabilities, and was not considered a “Shell Company” under SEC guidelines.

In the third quarter of 2010, the Company established a subsidiary, Cyclone-WHE LLC (the “Subsidiary”) to market the waste heat recovery systems for all Cyclone engine models. As of December 31, 2011, the Company had an 82.5% controlling interest in the Subsidiary.

The Company is primarily a research and development engineering company whose main purpose is to develop, commercialize, market and license its Cyclone engine technology.

B.     PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION

The audited consolidated financial statements include the accounts of Cyclone Power Technologies Inc. and its 82.5% owned Subsidiary. All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying audited consolidated financial statements have been prepared in accordance with generally accepted accounting principles. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

C.     SUBSEQUENT EVENTS

In 2009, the FASB issued ASC 855 Subsequent Events. ACS 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. ASC 855 is effective for interim and annual periods ending after June 15, 2009. Management evaluated events occurring between the Balance Sheet date of December 31, 2011, and when the financial statements were available to be issued, and determined that the Company’s acquisition of the assets of Advent Power Systems Inc., and the retirement of the Phoenix Power Group warrant both constituted reportable events, which are described in Note 19 hereof.

D.      CASH

Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.

E.     ACCOUNTS RECEIVABLE

Accounts receivable consist of amounts due pursuant to research and development prototype charges. At December 31, 2011, uncollected progress billings of $297,451 were off-set against deferred revenue for financial statement presentation purposes.  At December 31, 2011 and 2010, no allowance for doubtful accounts was deemed necessary.

F.     COMPUTATION OF LOSS PER SHARE

Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.  Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of December 31, 2011, total anti-dilutive shares amounted to approximately 10.4 million shares, exclusive of 4.7 million shares subject to an unvested common stock purchase warrant.

G.     INCOME TAXES

Income taxes are accounted for under the asset and liability method as stipulated by Accounting Standards Codification (“ASC”) 740 “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.

In 2009, the Company adopted certain provisions under ASC Topic 740, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company’s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.

In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of December 31, 2011, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company’s tax returns are subject to examination by the federal and state tax authorities for the years ended 2008 through 2011.

H.      REVENUE RECOGNITION

The Company’s revenue recognition policies are in compliance with accounting Codification as ASC 605, and Staff Accounting Bulletin (“SAB”) 104, Revenue Recognition. Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.  The Company does not allow its customers to return prototype products. Current contracts do not require the company to provide any warranty assistance, after the “deliverable” has been accepted.

It is the Company’s intention, when it has royalty revenue from its contracts, to record royalty revenue periodically when earned, as reported in sales statements from customers. The Company does not have any royalty revenue to date.

I.     WARRANTY PROVISIONS

Current contracts do not require warranty assistance subsequent to acceptance of the “deliverable R&D prototype” by the customer. For products that the company will resell in the future, warranty costs are anticipated to be fully borne by the manufacturing vendor.

J.     INVENTORY

Inventory is recorded at the lower of standard cost or market. Standard costs for material, labor and allocated overhead, are reflective of the estimated costs to manufacture a completed engine after related developmental research and development expenses have been provided for.

K.     FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC 820 Fair Value “Measurements and Disclosures” requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.  Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s own assumptions based on the best information available in the circumstances. The fair value hierarchy prioritizes the inputs used to measure fair value into three broad levels. The three levels of the fair value hierarchy are defined as follows:

Level 1
 
 
Inputs are quoted prices in active markets for identical assets or liabilities as of the reporting date.
Level 2
 
 
Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, as of the reporting date.
Level 3
 
 
Unobservable inputs for the asset or liability that reflect management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability as of the reporting date.

The summary of fair values and changing values of financial instruments as of December 31, 2011 and 2010 is as follows:

Instrument
 
Fair Value
   
Level
 
Valuation Methodology
Derivative liabilities as of December 31, 2011
  $ 494,626       3  
Black Scholes
Derivative liabilities as of December 31, 2010
  $ 11,083,161       3  
Binomial Lattice Model and Black Scholes

Please refer to Note 16 for disclosure and assumptions used to calculate the fair value of the derivative liabilities.

L.    RESEARCH AND DEVELOPMENT

Research and development activities for product development are expensed as incurred.  Costs for the years ended December 31, 2011 and 2010 were $983,276 and $842,425, respectively.

M.     STOCK BASED COMPENSATION

The Company applies the fair value method of ASC 718, “Share Based Payment”, in accounting for its stock based compensation. This standard states that compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market price for the Company’s common stock as of the date of issuance.

N.    COMMON STOCK OPTIONS AND PURCHASE WARRANTS

The Company accounts for common stock options and purchase warrants at fair value in accordance with ASC 815-40 Derivatives and Hedging. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants consistent with ASC 718, Share Based Payment. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.

The Company accounts for transactions in which services are received from non-employees in exchange for equity instruments based on the fair value of the equity instruments exchanged, in accordance with ASC 505-50 Equity Based payments to Non-employees.

O.     PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost.  Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets as follows:

Computers and trade show equipment (years)
 
 3  
Shop equipment (years)
 
 7  
Furniture, fixtures, and leasehold improvements (years)
10
- 15

Expenditures for maintenance and repairs are charged to operations as incurred.

P.     IMPAIRMENT OF LONG LIVED ASSETS

The Company continually evaluates the carrying value of intangible assets and other long lived assets to determine whether there are any impairment losses.  If indicators of impairment are present and future cash flows are not expected to be sufficient to recover the assets’ carrying amount, an impairment loss would be charged to expense in the period identified. To date, the Company has not recognized any impairment charges.

Q.    RECLASSIFICATIONS

Certain balances that have been presented previously have been reclassified to conform to the financial statement presentation adopted for this year.

R.    RECENT ACCOUNTING PRONOUNCEMENTS

In December 2011, the Financial Accounting Standards Board ("FASB") issued an accounting standard update (ASU 2011-11) that requires disclosures about offsetting and related arrangements for recognized financial instruments and derivative instruments. The standard is effective for use as of January 1, 2013 and will impact our financial statement disclosures.

In September 2011, the FASB issued an accounting standard update (ASU 2011-08) that provides the option to assess qualitative factors in determining whether a goodwill impairment test is necessary. The standard is effective January 1, 2012, and will not materially impact our financial condition, results of operations, or financial statement disclosures.

In December 2010, the FASB  issued an accounting standard update (ASU 2010-29) that provides for a public entity to disclose pro-forma  information for business combinations that occurred in the current reporting period. The requirement is to disclose pro-forma, and comparable revenue and earnings as though the acquisition date for all business combinations that occurred had been as of the beginning of the annual reporting period. This standard is effective December 15, 2010, and will impact our financial statement disclosures.

S.    CONCENTRATION OF RISK

The Company does not have any off-balance-sheet concentrations of credit risk.  The Company expects cash and accounts receivable to be the two assets most likely to subject the Company to concentrations of credit risk. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company plans to minimize its accounts receivable credit risk by transacting contractual arrangements with customers that have been subjected to stringent credit evaluations and structuring the contracts in a manner that lessens inherent credit risks.

As of December 31, 2011, the Company maintained its cash in two quality financial institutions.  The Company has not experienced any losses in its bank accounts through December 31, 2011.   

We purchase raw material and components from multiple sources, none of which may be considered a principal or material suppliers.  If necessary, we could replace these suppliers with minimal effect on our business operations.

XML 71 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
Consolidated Balance Sheets (Parentheticals) (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Preferred stock, shares outstanding (in Shares)   750,000  
Common stock, par value (in Dollars per share) $ 0.0001 $ 0.0001 $ 0.0001
Common stock, shares authorized (in Shares) 300,000,000 300,000,000 300,000,000
Common stock, shares issued (in Shares) 234,451,771 223,635,129 114,020,135
Common stock, shares oustanding (in Shares) 234,451,771 223,635,129 114,020,135
Series A Convertible Preferred Stock [Member]
     
Preferred stock, par value (in Dollars per share) $ 0.0001 $ 0.0001 $ 0.0001
Preferred stock, shares authorized (in Shares) 750,000 750,000 750,000
Preferred stock, shares issued (in Shares) 0 0 705,453
Preferred stock, shares outstanding (in Shares) 0 0 705,453
Series B Preferred Stock [Member]
     
Preferred stock, par value (in Dollars per share) $ 0.0001 $ 0.0001 $ 0.0001
Preferred stock, shares authorized (in Shares) 1,000 1,000 1,000
Preferred stock, shares issued (in Shares) 1,000 1,000 1,000
Preferred stock, shares outstanding (in Shares) 1,000 1,000 1,000
XML 72 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 11 - Income Taxes
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Income Tax Disclosure [Text Block]
NOTE 11 – INCOME TAXES

A reconciliation of the differences between the effective income tax rates and the statutory federal tax rates for the six months ended June 30, 2012 and 2011 are as follows:

   
Six Months ended
June 30, 2012
   
Amount
   
Six Months ended
June 30, 2011
   
Amount
 
Tax benefit at U.S. statutory rate
    34 %   $ 556,712       34 %   $ 7,629,397  
State taxes, net of federal benefit
    4       65,495       4       897,534  
Change in valuation allowance
    (38 )     (622,207 )     (38 )     (8,526,951 )
      - %   $ -       - %   $ -  

The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of June 30, 2012 and for the year ended December 31, 2011 consisted of the following:

   
June 30,
2012
   
December 31,
2011
 
Deferred Tax Assets
           
Net Operating Loss Carry-forward
  $ 6,094,949     $ 5,420,492  
Deferred Tax Liabilities – Accrued     Officers’ Salaries
    ( 283,385 )     (231,135 )
Net Deferred Tax Assets
    5,811,564       5,189,357  
Valuation Allowance
    (5,811,564 )     (5,189,357 )
Total Net Deferred Tax Assets
  $ -     $ -  

As of June 30, 2012, the Company had a net operating loss carry forward for income tax reporting purposes of approximately $12.3 million that may be offset against future taxable income through 2027. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax asset has been reported in the financial statements, because the Company believes there is a 50% or greater chance the carry forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount.

NOTE 11 - INCOME TAXES

A reconciliation of the differences between the effective income tax rates and the statutory federal tax rates for the years ended December 31, 2011 and 2010 are as follows:

   
Year ended
Dec 31, 2011
   
Amount
   
Year ended
Dec. 31, 2010
   
Amount
 
Tax benefit at U.S. statutory rate
    34 %   $ 1,232,008       34 %   $ 744,519  
State taxes, net of federal benefit
    4       144,942       4       87,590  
Change in valuation allowance
    (38 )     (1,376,950 )     (38 )     (832,109 )
      - %   $ -       - %   $ -  

The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and liabilities for years ended December 31, 2011 and 2010 consisted of the following:

Deferred Tax Assets  
Dec. 31, 2011
   
Dec. 31, 2010
 
Net Operating Loss Carry-forward
  $ 5,420,492     $ 2,860,156  
Deferred Tax Liabilities – Accrued Officers Salaries
    ( 231,135 )     (126,635 )
Net Deferred Tax Assets
    5,189,357       2,733,521  
Valuation Allowance
    (5,189,357 )     (2,733,521 )
Total Net Deferred Tax Assets
  $ -     $ -  

As of December 31, 2011, the Company had a net operating loss carry forward for income tax reporting purposes of approximately $10.7 million that may be offset against future taxable income through 2026. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax asset has been reported in the financial statements, because the Company believes there is a 50% or greater chance the carry forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount.

XML 73 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document And Entity Information
6 Months Ended
Jun. 30, 2012
Jul. 31, 2012
Document and Entity Information [Abstract]    
Entity Registrant Name CYCLONE POWER TECHNOLOGIES INC  
Document Type S-1  
Current Fiscal Year End Date --12-31  
Entity Common Stock, Shares Outstanding   235,001,771
Amendment Flag false  
Entity Central Index Key 0001442711  
Entity Current Reporting Status Yes  
Entity Voluntary Filers No  
Entity Filer Category Smaller Reporting Company  
Entity Well-known Seasoned Issuer No  
Document Period End Date Jun. 30, 2012  
Document Fiscal Year Focus 2012  
Document Fiscal Period Focus Q2  
XML 74 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 12 - Lease Obligations
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]
NOTE 12 –LEASE OBLIGATIONS

A.   CAPITALIZED LEASE OBLIGATIONS

In 2009, the Company acquired $27,401 of  property and equipment via capitalized lease obligations at an average interest rate of 18.4%. Total lease payments made in for the six months ended June 30, 2012 were $423. The balance of leases payable at June 30, 2012 was $2,630. Future lease payments are:

2012
  $ 645  
2013
    1,127  
2014
    858  
    $ 2,630  

B.   LEASE ON ADDITIONAL FACILITIES

In July 2011, the Company signed a one-year lease for an additional 2,000 square feet at a rate of $8.25/ s.f, that terminated in June 2012. The lease expense for the six months ended June 30, 2012 was $8,159.

Effective July 2012, the Company renewed this lease for one year, at an annual rate of $16,800 or $8.40/ s.f, terminating in June 2013. The lease also has a remaining 1-year extension.

NOTE 12 - LEASE OBLIGATIONS

A.  CAPITALIZED LEASE OBLIGATIONS

In 2009, the Company acquired $27,401 of property and equipment via capitalized lease obligations at an average interest rate of 18.4%. Lease principle payments made in the year ended December 31, 2011 was $5,964. The balance of leases payable at December 31, 2011 was $3,053. Future lease payments are:

2012
  $ 898  
2013
    1,127  
2014
    1,028  
         
    $ 3,053  

XML 75 R80.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 10 - Stock Options and Warrants (Detail) - Outstanding Vested Warrant Activity (Common Stock Warrants [Member], USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Common Stock Warrants [Member]
     
Number Outstanding (in Shares) 6,821,751 4,381,751 770,500
Weighted Average Exercise Price $ 0.242 $ 0.265 $ 0.150
Weighted Average Remaining Contractual Life 1 year 350 days 1 year 270 days 1 year 87 days
Number Outstanding (in Shares) 2,440,000 3,611,251  
Weighted Average Exercise Price $ 0.200 $ 0.290  
Weighted Average Remaining Contractual Life 2 years 299 days 1 year 357 days  
Warrants re-priced $ (0.087)    
XML 76 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
Consolidated Statements of Operations (USD $)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Dec. 31, 2011
Dec. 31, 2010
REVENUES $ 380,445   $ 380,445   $ 250,000 $ 261,525
COST OF GOODS SOLD 171,908 75,000 221,908 250,867 399,801 110,393
Gross margin (loss) 208,537 (75,000) 158,537 (250,867) (149,801) 151,132
OPERATING EXPENSES            
Advertising and promotion 18,021 21,219 38,802 32,294 66,001 51,838
General and administrative 759,606 755,430 1,306,524 1,188,744 2,628,835 1,522,917
Research and development 242,999 269,062 498,823 497,732 983,276 842,425
Total operating expenses 1,020,626 1,045,711 1,844,149 1,718,770 3,678,112 2,417,180
Operating loss (812,089) (1,120,711) (1,685,612) (1,969,637) (3,827,913) (2,266,048)
OTHER INCOME (EXPENSE)            
Other (expense) (25,600) (26,964) (25,600) (26,964) (26,964) (159,050)
Interest (expense) (45,980) (10,642) (63,675) (20,901) (43,675) (39,663)
Total other income (expense) (71,580) (1,566,582) 25,351 (20,469,709) (19,876,814) 241,584
Loss before income taxes (883,669) (2,687,293) (1,660,261) (22,439,346) (23,704,727) (2,024,464)
Income taxes                
Net loss (883,669) (2,687,293) (1,660,261) (22,439,346) (23,704,727) (2,024,464)
Net loss per common share, basic (in Dollars per share) $ 0.00 $ (0.02) $ (0.01) $ (0.18) $ (0.15) $ (0.02)
Weighted average number of common shares outstanding (in Shares) 230,953,100 147,077,072 226,841,453 125,964,667 156,324,933 107,100,629
Warrant [Member]
           
OTHER INCOME (EXPENSE)            
Derivative income (expense)   151,264 114,626 (650,758) (35,089) 106,616
Series A Convertible Preferred Stock [Member]
           
OTHER INCOME (EXPENSE)            
Derivative income (expense)   (1,680,240)   (19,771,086)    
Series A Preferred Stock - Founders Stock [Member]
           
OTHER INCOME (EXPENSE)            
Derivative income (expense)         (13,238,033) 331,859
Series A Preferred Stock - New Investors' Stock [Member]
           
OTHER INCOME (EXPENSE)            
Derivative income (expense)         $ (6,533,053) $ 1,822
XML 77 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 6 - Notes and Other Loans Payable
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Debt Disclosure [Text Block]
NOTE 6 – NOTES AND OTHER LOANS PAYABLE

A summary of non-related party notes and other loans payable is as follows:

   
June 30,
2012
   
December 31
2011
 
             
Notes payable, 18% interest, (12% prepaid with stock and 6% payable in cash at maturity) maturing in February - May 2013, collateralized by the Company’s receivables from the US Army contract
  $ 405,000     $ -  
8-12 % uncollateralized demand notes maturing May 2013
    50,000       -  
6 % uncollateralized demand notes maturing December 2012 - April 2013
    60,000       30,000  
Total current non related party notes (accrued interest is included in accrued liabilities)
  $ 515,000     $ 30,000  

A summary of related party notes and other loans payable is as follows:

   
June 30,
2012
   
December 31,
2011
 
6% demand loan from controlling shareholder, uncollateralized (A)
  $ 11,285     $ 11,285  
6% demand loans per Operations Agreement with Schoell Marine Inc., a company owned by Cyclone’s CEO and controlling shareholder, collateralized by lien on Cyclone’s patent for heat regenerative engine (B)
    465,266       427,332  
6% non-collateralized loan from officer and shareholder, payable on demand. The original principal balance was $137,101.
    66,364       66,364  
Accrued Interest
    193,512       173,290  
Total current related party notes, inclusive of accrued interest
  $ 736,427     $ 678,271  

(A)  This note (originally $40,000) was issued to finance the purchase of 8,000 shares of the Company’s Series A Preferred Stock. This treasury stock was subsequently sold for $40,000.

(B)  This note arose from services and salaries incurred by Schoell Marine on behalf of the Company.  Schoell Marine also owns the building that is leased to the Company. The Schoell Marine note bears an interest rate of 6% and repayments occur as cash flow of the Company permits. The note is secured by a UCC-1 filing on the Company’s patents and patent applications. For the six months ended June 30, 2012, $2,550 of principal was paid on the note balance.

NOTE 6 - NOTES AND OTHER LOANS PAYABLE

A summary of non-related party notes and other loans payable as of December 31, 2011 and 2010 is as follows:

   
2011
   
2010
 
             
6% uncollateralized $5,000 demand note (*)
  $ -     $ 5,000  
6% uncollateralized $25,000 demand note
    25,000       -  
6% uncollateralized $5,000 demand note
    5,000       -  
Total current non related party note
  $ 30,000     $ 5,000  
(accrued interest is included in accrued liabilities)
               

(*) This note was retired pursuant to the issuance of preferred stock in 2011.

A summary of related party notes and other loans payable as of December 31, 2011 and  2010 is as follows:

   
2011
   
2010
6% demand loan from controlling shareholder, uncollateralized (A)
  $ 11,285     $ -  
                 
6% demand loans per Operations Agreement with Schoell Marine Inc., a company owned by Cyclone’s CEO and controlling shareholder, collateralized by lien on Cyclone’s patent for heat regenerative engine (B)
    427,332       444,209  
                 
6% non-collateralized loan from officer and shareholder, payable on demand. The original principle balance was $137,101.
    66,364       86,264  
                 
Accrued Interest
    173,290       129,104  
                 
Total current related party notes, inclusive of accrued interest
  $ 678,271     $ 659,577  

(A)  
This note (originally $40,000) was issued to purchase 8,000 shares of the Company’s Series A Preferred Stock. This treasury stock was subsequently sold for $40,000.

(B)  
This note arose from services and salaries incurred by Schoell Marine on behalf of the Company.  Schoell Marine also owns the building that is leased to the Company. The Schoell Marine note bears an interest rate of 6% and repayments occur as cash flow of the Company permits. The note is secured by a UCC-1 filing on the Company’s patents and patent applications. During the year ended December 31, 2011, $5,367 was paid on the note balance.

XML 78 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 5 - Patents and Trademarks and Copyrights
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Intangible Assets Disclosure [Text Block]
 NOTE 5 – PATENTS AND TRADEMARKS AND COPYRIGHTS

The Cyclone Engine is currently protected under the following U.S. Patents and allowed patent applications:

Heat Regenerative Engine (US Patent No. 7,080,512 B2)

Heat Regenerative Engine (Continuation) (US Patent No. 7,856,822 B2)

Steam Generator in a Heat Regenerative Engine (US Patent No. 7,407,382)

Engine Reversing and Timing Control Mechanism (US Patent No. 7,784,280 B2)

Centrifugal Condenser (US Patent No. 7,798,204 B2)

Valve Controlled Throttle Mechanism (US Patent No. 7,730,873 B2)

Pre-Heater Coil in a Heat Regenerative Engine (US Patent No 7,856,823 B2)

Spider Bearing (US Patent No. 7,900,454)

Waste Heat Engine (US Patent No. 7,992,386)

Engine Shrouding with Air to Air Exchanger (Ser. No. 11/879,586)

The Company also has received patents for the main Cyclone engine in 20 other countries, and patents pending in two more countries. The Company plans to continue to pursue patent protection in the U.S. and internationally for its intellectual property.

The Company has filed trademark applications in the U.S. for Cyclone Power Technologies, Cyclone Power, WHE, WHE Generation, and Generation WHE.

Patents, trademarks and copyrights consist of legal fees paid to file and perfect these claims. The net balances as of June 30, 2012 and December 31, 2011 was $424,592 and $440,001, respectively. For the six months ended June 30, 2012 and for the year ended December 31, 2011, the Company capitalized $4,546 and $71,381, respectively.

Patents, trademarks and copyrights are amortized over the life of the intellectual property which is 15 years. Amortization for the six months ended June 30, 2012 and 2011 were $19,955 and $16,691, respectively.

NOTE 5 - PATENTS AND TRADEMARKS AND COPYRIGHTS,

The Cyclone Engine is currently protected under the following U.S. Patents and allowed patent applications:

Heat Regenerative Engine (US Patent No. 7,080,512 B2)

Heat Regenerative Engine (Continuation) (US Patent No. 7,856,822 B2)

Steam Generator in a Heat Regenerative Engine (US Patent No. 7,407,382)

Engine Reversing and Timing Control Mechanism (US Patent No. 7,784,280 B2)

Centrifugal Condenser (US Patent No. 7,798,204 B2)

Valve Controlled Throttle Mechanism (US Patent No. 7,730,873 B2)

Pre-Heater Coil in a Heat Regenerative Engine (US Patent No 7,856,823 B2)

Spider Bearing (US Patent No. 7,900,454)

Waste Heat Engine (US Patent No. 7,992,386)

Engine Shrouding with Air to Air Exchanger (Ser. No. 11/879,586)

The Company also has received patents for the main Cyclone engine in 20 other countries, and patents pending in two more countries. The Company plans to continue to pursue patent protection in the U.S. and internationally for its intellectual property.

The Company has filed trademark applications in the U.S. for Cyclone Power Technologies, Cyclone Power, WHE, WHE Generation, and Generation WHE.

Patents, trademarks and copyrights consist of legal fees paid to file and perfect these claims. The net balances as of December 31, 2011 and  2010 was $440,001 and $405,351 respectively. For the years ended December 31, 2011 and 2010, $71,381 and $85,968 was capitalized, respectively.

Patents, trademarks and copyrights are amortized over the life of the intellectual property which is 15 years. Amortization for the years ended December 31, 2011 and 2010 were $36,731 and $30,057, respectively. The Company wrote off abandoned patents of $9,855 for the year ended December 31, 2010.

XML 79 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 17 - Receivables, Deferred Revenue and Backlog
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Deferred Revenue Disclosure [Text Block]
NOTE 17 – RECEIVABLES, DEFERRED REVENUE AND BACKLOG

As of June 30, 2012, the Company has accounts receivable of $502,045, which relates to uncollected work in progress billings due from the U.S. Army/TACOM contract (see Note 19). For financial statement purposes, this receivable was offset against deferred revenue, and as a result, does not appear in the consolidated Balance Sheets.

As of June 30, 2012, total backlog for prototype engines to be delivered in the following twelve months was $1.8 million, of which $100,000 had been paid and $502,045 had been invoiced, as noted above.  This amount of backlog orders is inclusive of contracts with the U.S. Army and Combilift, which the Company expects to be paid over the following nine to twelve months of the respective contracts’ development periods.

NOTE 17 - RECEIVABLES, DEFERRED REVENUE AND BACKLOG

As of December 31, 2011, the Company has accounts receivable of $297,451, which relates to uncollected work in progress billings, and are comprised of $62,618 due from Raytheon and $234,833 due form Advent under the Company’s U.S. Army/TACOM contract.  These amounts are offset against deferred revenue until contract deliverables and related revenue recognition have been satisfied.

As of December 31, 2011, total backlog for prototype engines to be delivered in the following six to nine months was $1.5 million, of which $100,000 has been paid and $297,451 has been invoiced, as noted above.  This amount of backlog orders is inclusive of contracts with Raytheon, the U.S. Army (through Advent) and Combilift, which the Company expects to be paid over the following six to nine months of the respective contracts’ development periods.  This total figure does not, however, account for the acquisition of Advent, which closed in the first quarter of 2012, and pursuant to which, the Company assume the full $1.4 million contract with the U.S. Army, which would increase current backlog to approximately $2.2 million.

XML 80 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 13 - Commitments and Contingencies
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Commitments and Contingencies Disclosure [Text Block]
NOTE 13 – COMMITMENTS AND CONTINGENCIES

The Company has employment agreements with Harry Schoell, CEO, at $150,000 per year; Frankie Fruge, COO, at $120,000 per year; and Christopher Nelson, President and General Counsel, at $130,000 per year (collectively, the “Executives”). These agreements provide for a term of three (3) years from their Effective Date (July 2007 in the case of Schoell and Fruge, and August 2011 in the case of Nelson), with automatically renewing successive one year periods starting on the end of the second anniversary of the Effective Date. If the Executive is terminated “without cause” or pursuant to a “change in control” of the Company, as both defined in the respective agreements, the Executive shall be entitled to (i) any unpaid Base Salary accrued through the effective date of termination, (ii) the Executive’s Base Salary at the rate prevailing at such termination through 12 months from the date of termination or the end of his Term then in effect, whichever is longer, and (iii) any Performance Bonus that would otherwise be payable to the Executive were he/she not terminated, during the 12 months following his or her termination.

NOTE 13 - COMMITMENTS AND CONTINGENCIES

The Company has employment agreements with Harry Schoell, CEO, at $150,000 per year, and Frankie Fruge, COO, at $120,000 per year (the “Executives”), that provide for a term of three (3) years from their Effective Date (July 2, 2007), with automatically renewing successive one year periods starting on the end of the second anniversary of the Effective Date. If either Executive is terminated “without cause” or pursuant to a “change in control” of the Company, as both defined in the respective agreements, the Executive shall be entitled to (i) any unpaid Base Salary accrued through the effective date of termination, (ii) the Executive’s Base Salary at the rate prevailing at such termination through 12 months from the date of termination or the end of his Term then in effect, whichever is longer, and (iii) any Performance Bonus that would otherwise be payable to the Executive were he not terminated, during the 12 months following his or her termination.

In July 2011, the Company signed a one-year lease for an additional 2,000 square feet at rate of $8.25/ s.f, terminating in August 2012. The lease also has two 1-year extensions.  The balance of the lease is $8,159.

XML 81 R84.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities (Detail) - Fair Value Assumptions (Conversion Option [Member])
6 Months Ended
Jun. 30, 2012
Expected term in years 5 years
Expected dividend yield 0.00%
Minimum [Member]
 
Risk free rate 1.27%
Expected volatility 150.00%
Maximum [Member]
 
Risk free rate 2.69%
Expected volatility 400.00%
XML 82 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 9 - Stock Transactions
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Stockholders' Equity Note Disclosure [Text Block]
NOTE 9 – STOCK TRANSACTIONS

The Company relies on capital raised through private placements of common and preferred stock, and loans primarily from related parties, to assist in the funding of operations. 

During the six months ended June 30, 2012, the Company issued 2,657,603 shares of restricted common stock, valued at $432,870 for outside services and 30,000 shares of restricted, common stock, valued at $6,000 for employee services.  Additionally, the Company amortized  (based on vesting) $258,254 of common stock options for employee services, and $50,796 of common stock warrants, previously issued for outside services.  Unless otherwise described in these footnotes, reference to “restricted” common stock means that the shares are restricted from resale pursuant to Rule 144 of the Securities Act of 1933, as amended.

During the six months ended June 30, 2012, the Company sold 3,181,128 shares of restricted common stock for $314,631 inclusive of 2,440,000 common stock warrants valued at $173,369 (valued by the Black Scholes model).

During the six months ended June 30, 2012, the Company issued 545,498 shares of restricted common stock valued at $100,000 as satisfaction of a contract penalty agreement; 465,538 shares of common stock valued at $21,065 as partial prepayment of interest on debt; 136,875 shares of common stock valued at $5,210 in satisfaction for debt commission; and 160,000 shares of common stock pursuant to a loss on debt conversion of $25,600.

During March 2012, the Company issued 2,000,000 shares of common stock (valued at $380,000) pursuant to the cashless conversion of a common stock warrant. Pursuant to this transaction, the warrant which was potentially convertible into 4.7 million shares (based on 2% of the total issued and outstanding stock of the Company) was retired.  Common stock options were also converted into 15,000 shares of common stock via a cashless exchange.

In February 2012, the Company issued 1,500,000 shares of common stock, valued at $330,000, pursuant to the acquisition of the net business assets of Advent Power Systems Inc.; plus an additional 125,000 shares, valued at $27,500, to a consultant.

In 2011, the Company issued 687,024 shares of restricted common stock valued at $196,372 for employee services, of which $185,705 was charged to general and administrative services, and $10,667 was for research and development related services and activities. Additionally, the Company amortized (based on vesting) $366,694 of common stock options, previously issued.

In 2011, the Company issued 3,754,036 shares of restricted common stock, valued at $1,004,021 for outside services and amortized $25,398 of previously issued common stock warrants for outside services.

In 2011, the Company sold 8,511,764 shares of restricted common stock for $1,487,778 which included 2,861,251 common stock warrants valued at $390,488 (valued by the Black Scholes model), and 44,547 shares of Series A Preferred stock for $192,735.

In 2011, the Company issued 1,309,306 shares of restricted common stock, valued at $300,000, as satisfaction of a contract penalty agreement; 213,975 shares of common stock, valued at $39,804, in satisfaction for notes and accrued interest of $12,804; and 25,000 shares of common stock in settlement of a claim pursuant to the reverse merger disclosed in Note 1. 20,000 common stock options were also converted via a cashless exercise into 13,889 shares of common stock.

NOTE 9 - STOCK TRANSACTIONS

The Company relies on capital raised through private placements of common and preferred stock, and loans primarily from related parties, to assist in the funding of operations. 

During the year ended December 31, 2011, the Company issued 687,024 shares of restricted common stock valued at $196,372 for employee services, of which $185,705 was charged to general and administrative services, and $10,667 was for research and development related services and activities. Additionally, the Company amortized (based on vesting) $366,694 of common stock options, previously issued. Unless otherwise described in these footnotes, reference to “restricted” common stock means that the shares are restricted from resale pursuant to Rule 144 of the Securities Act of 1933, as amended.

The Company issued 3,754,036 shares of restricted common stock, valued at $1,004,021 for outside services and amortized $25,398 of previously issued common stock warrants for outside services.

During the year ended December 31, 2011, the Company sold 8,511,764 shares of restricted common stock for $1,487,778 which included 2,861,251 common stock warrants valued at $390,488 (valued by the Black Scholes model), and 44,547 shares of Series A Preferred stock for $192,735.

During the year ended December 31, 2011, the Company issued 1,309,306 shares of restricted common stock, valued at $300,000, as satisfaction of a contract penalty agreement; 213,975 shares of common stock, valued at $39,804, in satisfaction for notes and accrued interest of $12,804; and 25,000 shares of common stock in settlement of a claim pursuant to the reverse merger disclosed in Note 1. In the third quarter of 2011, 20,000 common stock options were converted via a cashless exercise into 13,889 shares of common stock.

During the year ended December 31, 2010, the Company issued 2,500 shares of Series A Preferred shares, 1,681,500 shares of restricted common stock, and options convertible into 2,040,000 shares of common stock, cumulatively valued at $207,444 for employee services, of which $177,911 was charged to general and administrative services, and $29,533 was for research and development related services and activities. Additionally, the Company issued 2,000 shares of Series A Preferred shares and 4,077,280 shares of restricted common stock valued at $608,687 for outside services.

During the year ended December 31, 2010, the Company converted $171,550 of debt into 2,500,000 shares of common stock and $99,765 of debt into 19,953 shares of Series A Preferred stock.

During the year ended December 31, 2010, the Company sold 2,062,222 shares of restricted common stock for $163,578, which included warrants valued at $84,589; and 141,000 shares of Series A Preferred stock for $720,586.

XML 83 R60.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 12 - Lease Obligations (Detail) - Future Lease Payments (USD $)
Jun. 30, 2012
Dec. 31, 2011
2012 $ 645 $ 898
2013 1,127 1,127
2014 858 1,028
$ 2,630 $ 3,053
XML 84 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 7 - Related Party Transactions
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Related Party Transactions Disclosure [Text Block]
NOTE 7 – RELATED PARTY TRANSACTIONS

A.   LEASE ON FACILITIES

The Company leases a 6,000 square foot warehouse and office facility located at 601 NE 26th Court in Pompano Beach, Florida.  The lease, which is part of the Company’s Operations Agreement with Schoell Marine, provides for the Company to pay rent equal to the monthly mortgage payment on the building plus property taxes, rent, utilities and sales tax due on rent. Occupancy costs for the six months ended June 30, 2012 and 2011 were $31,482 and $31,482, respectively. The Operations Agreement runs year-to-year, however, the lease portion of this agreement is month-to-month, but can only be cancelled on 180 day notice by Schoell Marine.

B.   DEFERRED COMPENSATION

Included in accounts payable and accrued expenses - related parties payables as of June 30, 2012 and December 31, 2011 are $1,428,840 and $1,305,722, respectively, of accrued and deferred officers’ salaries compensation which will be paid if funds are available. These are non-interest bearing and due on demand.

NOTE 7 - RELATED PARTY TRANSACTIONS

A. LEASE ON FACILITIES

The Company leases a 6,000 square foot warehouse and office facility located at 601 NE 26th Court in Pompano Beach, Florida.  The lease, which is part of the Company’s Operations Agreement with Schoell Marine, provides for the Company to pay rent equal to the monthly mortgage payment on the building plus property taxes, rent, utilities and sales tax due on rent. Occupancy costs for the years ended December 31, 2011 and 2010 were $62,964 and $62,964, respectively. The Operations Agreement runs year-to-year, however, the lease portion of this agreement is month-to-month, but can only be cancelled on 180 days notice by Schoell Marine.

B. DEFERRED COMPENSATION

Included in related party payables as of December 31, 2011 and 2010 is $1,304,645 and $970,614, respectively, of accrued and deferred officers’ salaries compensation which will be paid if funds are available. These are non-interest bearing and due on demand.

XML 85 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 8 - Preferred Stock
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Preferred Stock [Text Block]
NOTE 8 – PREFERRED STOCK

On May 12, 2011, the holders of a majority of the shares of Series A Convertible Preferred (the “Series A Preferred”) stock, of which there were 750,000 outstanding at the time, executed a resolution to convert all of the Series A Preferred shares into approximately 95.1 million shares of common stock, and to retire all Series A Preferred shares, effective as of May 15, 2011. The Company did not receive any additional consideration from the conversion. During 2011, the Company recorded non-cash derivative expenses of $19,771,086 and eliminated the related derivative liability with respect to the conversion and the retirement of Series A Preferred.

The Series B Preferred Stock is majority voting stock and is held by senior management. Ownership of the Series B Preferred Stock shares assures the holders thereof a 51% voting control over the common stock of the Company. The Series B Preferred Stock shares are convertible on a one-for-one basis with the common stock in the instance the Company is merged or sold.

NOTE 8 - PREFERRED STOCK

On May 12, 2011, the holders of a majority of the shares of Series A Convertible Preferred (the “Series A Preferred”) stock, of which there were 750,000 outstanding at the time, executed a resolution to convert all of the Series A Preferred shares into approximately 95.1 million shares of common stock, and to retire all Series A Preferred shares, effective as of May 15, 2011. The Company did not receive any additional consideration from the conversion. The Company recorded non-cash derivative expenses of $19,771,086 and eliminated the related derivative liability with respect to the conversion and the retirement of Series A Preferred.

The Series B Preferred Stock is majority voting stock and is held by senior management. Ownership of the Series B Preferred Stock shares assures the holders thereof a 51% voting control over the common stock of the Company. The Series B Preferred Stock shares are convertible on a one-for-one basis with the common stock in the instance the Company is merged or sold.

XML 86 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 10 - Stock Options and Warrants
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Stock Options And Warrants [Text Block]
NOTE 10 – STOCK OPTIONS AND WARRANTS

A.   COMMON STOCK OPTIONS

In recognition of and compensation for services rendered by employees for the six months ended June 30, 2012, the Company issued 2,340,000 common stock options, valued at $201,677 (valued pursuant to the Black Scholes valuation model) that are exercisable into shares of common stock, at an of exercise price of $.15-.18 and a maturity life of 5-10 years These options have a 1-year vesting requirement and the Company estimates that these options will be exercised within 3-5 years of issue. For the six months ended June 30, 2012, the income statement charge for the amortization of stock options was $258,254 and the unamortized balance was $249,557.  The options may also be exercised by the optionee by having the Company withhold shares that would otherwise be delivered pursuant to the option, based upon the market value of those shares, and equal to the total exercise price of the remaining exercised options. The company also extended the exercised terms of 450,000 vested options issued in 2010 from 2 years to 10 years, offset by an increase in the exercise price from $.15 to $.20.

For the year ended December 31, 2011, in recognition of and compensation for services rendered by employees, the Company issued common stock options, valued at $446,849, (valued pursuant to the Black Scholes valuation model) that are exercisable into 3,115,000 shares of common stock, with a per share range of exercise prices of $.19-$.30 (average exercise price per share of $.23) and a maturity life of 5-10 years (an average maturity life of 7.9 years). These options have a 1-year vesting requirement and the Company estimates that these options will be exercised within 3 years of issue. For the year ended December 31, 2011, the income statement charge for the amortization of stock options was $366,615, and the unamortized balance was $314,814.

The Company’s 2010 Stock Option Plan (the “2010 Plan”), effective July 1, 2010, provided officers, directors and employees of the Company with the right to receive incentive stock options (“ISOs”), within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended, and options not constituting ISOs. Options to acquire a total of 5 million shares of common stock were authorized under the 2010 Plan, all of which have been issued. The 2010 Plan is administered by a committee consisting of the entire Board of Directors, which has authority to issue any number of options to grantees under an Option Agreement, with a termination date no greater than 10 years from the grant date. The committee also has the authority to allow a form of payment other than cash, such as stock payment by optionee or the withholding of shares otherwise deliverable pursuant to an option.

In April 2012, the Company adopted its 2012 Stock Option Plan (the “2012 Plan”) by a unanimous vote of the Board of Directors. The 2012 Plan has the same terms, conditions and governance as the 2010 Plan. Up to 5 million shares of common stock may be issued under the 2012 Plan.

A summary of the common stock options for the period from December 31, 2010 through June 30, 2012 follows:

    Number Outstanding     Weighted Avg. Exercise Price     Weighted Avg. Remaining Contractual Life (Years)  
                   
Balance, December 31, 2010
    3,040,000     $ 0.188       4.8  
Options issued
    3,115,000       0.299       7.8  
Options exercised
    (20,000 )     (0.100 )     -  
Options cancelled
    (100,000 )     (0.246 )     -  
Balance, December 31, 2011
    6,035,000     $ 0.208       5.8  
Options issued
    2,340,000       0.165       8.1  
Options exercised
    (30,000 )     (0.120 )     -  
Options cancelled
    (105,000 )     (0.212 )     -  
Balance, June 30, 2012
    8,240,000     $ 0.199       7.5  

The vested and exercisable options at period end follows:

   
Exercisable/Vested
Options
Outstanding
   
Weighted Average Exercise Price
   
Weighted Average Remaining Contractual Life (Yrs)
 
Common Stock Options
                 
                   
Balance, December 31, 2011     3,020,000     $ 0.189       5.0  
Balance, June 30, 2012     4,135,000       0.164       6.7  
Additional vesting by September 30, 2012     885,000       0.190          

The fair value of stock options and purchase warrants granted using the Black-Scholes option pricing model was calculated using the following assumptions:

   
Six Months Ended
June 30, 2012
   
Year Ended
December 31, 2011
 
Risk free interest rate
  .30% - .51%     .39% - 1.20%  
Expected volatility
  66% - 75%     132% - 231%  
Expected term in years
  3 - 5     3 - 5  
Expected dividend yield
    0%         0%    
Average value per options and warrants
  $.05 - $.11     $.13 - $.31  

Expected volatility is based on historical volatility of the Company’s common stock price. Short Term U.S. Treasury rates were utilized. The expected term of the options and warrants was calculated using the alternative simplified method newly codified as ASC 718 “Stock Based Compensation,” which defined the expected life as the average of the contractual term of the options and warrants and the weighted average vesting period for all issuances.

B.   COMMON STOCK WARRANTS

Outstanding-

In the first half of 2012, the Company issued 2,440,000 warrants at a $.20 exercise price (valued at $173,369) with a 3 year term, pursuant to the sale of common stock to unaffiliated third parties. Also, in recognition of these warrants issued in 2012 for common stock sales, the Company re-priced 2,843,750 warrants issued in 2011 (pursuant to the sale of common stock) to a $.20 exercise price from a $.27-$.32 price. The Black Scholes valuation of the re-priced warrants is $232,383 as compared to the initial valuation of $589,238.

In August 2011, the Company issued 926,251 warrants at a $.27 exercise price (valued at $214,028) with a 3 year term, pursuant to the sale of common stock to unaffiliated third parties. These warrants were included in the re-pricing to $.20.  The Company can force conversion of these warrants if its common stock trades at a price greater than $.54 per share for 10 consecutive trading days, and the average trading volume is greater than 200,000 shares per day. The warrant holders may exercise the warrants without paying the cash price, and instead having the Company withhold shares that would otherwise be delivered pursuant to the warrant, based upon the market value of those shares, and equal to the total conversion price of the remaining converted warrants. This “cashless” option is only available after six months from the date of warrant issuance, and only if the Company has not registered for resale under the Securities Act of 1933, the underlying shares of common stock. The warrants are also subject to certain anti-dilution protections, whereby if the Company issues common stock at a price less than $.20 a share (in a “non-exempted” issuance), then the exercise price of the warrants shall reset to that lower value. “Exempted” issuances include shares issued subject to Board-approved option plans, any convertible securities outstanding as of the date of the warrant issuance, up to 5 million shares of common stock issued to service providers of the Company, and certain other issuances set forth in the warrant agreements.

In the third quarter of 2011, the Company issued 1,335,000 warrants, with a three year term, at a $.27-$.32 per share exercise price (valued at $293,184) pursuant to the sale of additional common shares.  These warrants were included in the re-pricing to $.20, and contain the “cashless” and re-pricing terms detailed above. Also, the Company issued 750,000 warrants with a 1 year term, at a $.30 per share exercise price (valued at $101,591) for services. The value of these warrants is being amortized over the service period.

In the fourth quarter of 2011, the Company issued 600,000 warrants, with a three year term, at a $.27 per share exercise price (valued at $94,502) pursuant to the sale of additional common shares. These warrants were included in the re-pricing to $.20, and contain the “cashless” and re-pricing terms detailed above.

A summary of outstanding vested warrant activity for the six months ended June 30, 2012 and for the year ended December 31, 2011 follows:

   
Number
Outstanding
   
Weighted Average Exercise Price
   
Weighted Average Remaining Contractual Life (Years)
 
Common Stock Warrants
                 
Balance, December 31, 2010
    770,500     $ .150       1.24  
Warrants issued
    3,611,251       .290       1.98  
Warrants exercised
    -       -       -  
Warrants cancelled
    -       -       -  
                         
Balance, December 31, 2011
    4,381,751       .265       1.74  
Warrants issued
    2,440,000       .200       2.82  
Warrants exercised
    -       -       -  
Warrants re-priced
    -       (.087 )     -  
Warrants cancelled
    -       -       -  
                         
Balance, June 30, 2012
    6,821,751     $ .242       1.96  

All warrants were vested and exercisable as of the date issued.

NOTE 10 - STOCK OPTIONS AND WARRANTS

A.  COMMON STOCK OPTIONS

For the year ended December 31, 2011, in recognition of and compensation for services rendered by employees, the Company issued common stock options, valued at $446,849, (valued pursuant to the Black Scholes valuation model)  that are exercisable into 3,115,000 shares of common stock to employees, with a per share range of exercise prices of $.19-$.30 (average per share of $.23 ) and a maturity life of 5-10 years (an average maturity life of 7.9 years). These options have a 1-year vesting requirement and the Company estimates that these options will be exercised within 3 years of issue. For the year ended December 31, 2011, the income statement charge for the amortization of stock options was $366,615 and the unamortized balance was $314,814.  The options may also be exercised by the optionee by having the Company withhold shares that would otherwise be delivered pursuant to the option, based upon the market value of those shares, and equal to the total exercise price of the remaining exercised options.

For the year ended December 31, 2010, in recognition of and compensation for services rendered by employees, the Company issued 2,040,000 cashless options exercisable into 2,040,000 shares of common stock to employees and staff, with an average exercise price per share of $.122, an average maturity life of 5.8 years and a one year vesting requirement. The Company estimated that the options would be exercised within 3 years. The income statement charge for the year ended December 31, 2010 was $64,988 and the unamortized balance was $178,414.

The Company’s 2010 Stock Option Plan (the "Plan"), effective July 1, 2010, provides officers, directors and  employees of the Company with the right to receive incentive stock options (“ISOs”), within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended, and options not constituting ISOs. Options to acquire a total of 5 million shares of common stock are authorized under the Plan. The Plan is administered by a committee consisting of the entire Board of Directors, which has authority to issue any number of options to grantees under an Option Agreement, with a termination date no greater than 10 years from the grant date. The committee also has the authority to allow a form of payment other than cash, such as stock payment by optionee or the withholding of shares otherwise deliverable pursuant to an option.

A summary of the common stock options for the period from December 31, 2009 through December 31, 2011 follows:

   
Number
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average Remaining
Contractual Life
(Years)
 
Common Stock Options
                 
Balance, December 31, 2009
    1,000,000     $ 0.325       6.5  
Options issued
    2,040,000       0.122       5.4  
Options exercised
    -       -       -  
Options cancelled
    -       -       -  
                         
Balance, December 31, 2010
    3,040,000       0.188       5.0  
Options issued
    3,115,000       .229       7.9  
Options exercised
    (20,000 )     (.100 )     -  
Options cancelled
    (100,000 )     (.246 )     -  
                         
Balance, December 31, 2011
    6,035,000     $ .208       6.0  

The vested and exercisable options at period end follows:

   
Exercisable/Vested
Options
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average
Remaining
Contractual Life
(Years)
 
Common Stock Options
                 
Balance, December 31, 2009
    1,000,000     $ 0.325       7.5  
Balance, December 31, 2010
    1,000,000       0.325       6.5  
Balance, December 31, 2011     3,020,000       0.189      
5.0
 
                         
Additional vesting by March 31, 2012        485,000       0.254          

The fair value of stock options and purchase warrants granted using the Black-Scholes option pricing model was calculated using the following assumptions:

   
Year Ended
Dec. 31, 2011
   
Year Ended
Dec. 31, 2010
 
Risk Free Interest Rate
   .39% - 1.20%       .6%  - 1.18%   
Expected Volatility
   132% - 231%       458%  - 628%   
Expected term in years
   5 - 10       2 -  
Expected dividend yield
    0%         0%    
Average value per options and warrants
   $.13 - $.31       $.09 -  $.14   

Expected volatility is based on historical volatility of the Company’s common stock price and other comparable pink sheet traded companies (used when the traded stock price of the company was not representative). Short Term U.S. Treasury rates were utilized. The expected term of the options and warrants was calculated using the alternative simplified method newly codified as ASC 718 "Accounting for Stock Based Compensation", which defined the expected life as the average of the contractual term of the options and warrants and the weighted average vesting period for all trenches.

B.  COMMON STOCK WARRANTS

Outstanding-

In August 2011, the Company issued 926,251 warrants at a $.27 exercise price (valued at $214,028) with a 3 years term, pursuant to the sale of Common stock to unaffiliated third parties. The Company can force conversion of these warrants if its common stock trades at a price greater than $.54 per share for 10 consecutive trading days, and the average trading volume is greater than 200,000 shares per day. The warrant holders may exercise the warrants without paying the cash price, and instead having the Company withhold shares that would otherwise be delivered pursuant to the warrant, based upon the market value of those shares, and equal to the total conversion price of the remaining converted warrants. This “cashless” option is only available after six months from the date of warrant issuance, and only if the Company has not registered for resale under the Securities Act of 1933, the underlying shares of common stock. The warrants are also subject to certain anti-dilution protections, whereby if the Company issues common stock at a price less than $.20 a share (in a non “exempted” issuance), then the exercise price of the warrants shall reset to that lower value. “Exempted” issuances include shares issued subject to Board-approved option plans, any convertible securities outstanding as of the date of the warrant issuance, and up to 5 million shares of common stock issued to service providers of the Company.

In the third quarter of 2011, the Company issued 1,335,000 warrants, with a three year term, at a $.27-$.32 per share exercise price (valued at $293,184) pursuant to the sale of additional common shares. Also, the Company issued 750,000 warrants with a 1 year term, at a $.30 per share exercise price (valued at $101,591) for services. The value of these warrants is being amortized over the service period.

In the fourth quarter of 2011, the Company issued 600,000 warrants, with a three year term, at a $.27 per share exercise price (valued at $94,502) pursuant to the sale of additional common shares.

In August 2010, the Company issued 770,500 warrants at a $.15 exercise price (valued at $84,589), with a 2 year term, pursuant to the sale of Series A Preferred stock to an unaffiliated third party.

A summary of outstanding vested warrant activity for the year ended December 31, 2011 follows:

   
Number
Outstanding
   
Weighted Average
Exercise Price
   
Weighted Average
Remaining
Contractual Life
(Years)
 
Common Stock Warrants
                 
Balance, December 31, 2010
    770,500     $ .150       1.67  
Warrants issued
    3,611,251       .29       2.23  
Warrants exercised
    -       -       -  
Warrants cancelled
    -       -       -  
                         
Balance, December 31, 2011
    4,381,751     $ .265       1.99  

XML 87 R64.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities (Detail) (USD $)
1 Months Ended 3 Months Ended 6 Months Ended 12 Months Ended
Mar. 31, 2012
Aug. 31, 2011
May 31, 2011
Aug. 31, 2010
Mar. 31, 2012
Dec. 31, 2011
Sep. 30, 2011
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Stock Issued During Period, Shares, Conversion of Convertible Securities (in Shares) 2,000,000   95,100,000                
undefined     $ 30,394,710           $ (30,394,710)    
Warrants Issued During Period, Exercise Price (in Dollars per share)   $ 0.27   $ 0.15   $ 0.27   $ 0.20     $ 0.19
Percentage of Total Issued and Outstanding Common Stock Could Be Purchased by Outstanding Warrants 2.00%       2.00%           2.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) 4,700,000       4,700,000 4,680,000     4,680,000    
Warrants Vesting Conditions, License Fee Benchmark Amount                     400,000
Warrants Issued During Period, Term   3 years   2 years   3 years 3 years 3 years     24 months
Warrants and Rights Outstanding           494,626     494,626    
Derivative Liabilities           494,626     494,626    
Stock Issued During Period, Value, Conversion of Convertible Securities 380,000               39,804 171,550  
Gain (Loss) on Derivative Instruments, Net, Pretax         $ 114,626            
Series A Convertible Preferred Stock [Member]
                     
Stock Issued During Period, Shares, Conversion of Convertible Securities (in Shares)     95,100,000                
XML 88 R85.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities (Detail) - Fair Value of Warrants Assumptions (Warrant [Member])
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Warrant [Member]
   
Risk free rate 0.39% 0.39%
Expected volatility 108.00% 108.00%
Expected term in years 2 years 2 years
Expected dividend yield 0.00% 0.00%
XML 89 R66.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 16 - Derivative Liabilities (Detail) - Fair Value of Warrants Assumptions (Warrant [Member])
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Warrant [Member]
   
Risk free rate 0.39% 0.39%
Expected volatility 108.00% 108.00%
Expected term in years 2 years 2 years
Expected dividend yield 0.00% 0.00%
XML 90 R63.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 15 - Penalty for Delayed Delivery of Product (Detail) (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2009
Apr. 30, 2012
Monthly Late Delivery Penalty   $ 25,000 $ 25,000  
Cost of Goods Sold, Penalty for Delayed Delivery of Product 50,000 350,000    
(in Shares)   1,309,306    
100,000 300,000    
Accrued Expenses, Penalty for Delayed Delivery of Product   50,000    
Maximum Contracted Penalty for Delayed Delivery of Product       400,000
Penalty for Delayed Delivery of Product [Member]
       
Cost of Goods Sold, Penalty for Delayed Delivery of Product   $ 350,000    
XML 91 R34.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 12 - Lease Obligations (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]
2012
  $ 645  
2013
    1,127  
2014
    858  
    $ 2,630  
2012
  $ 898  
2013
    1,127  
2014
    1,028  
         
    $ 3,053  
XML 92 R51.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 10 - Stock Options and Warrants (Detail) (USD $)
1 Months Ended 3 Months Ended 6 Months Ended 12 Months Ended
Aug. 31, 2011
Aug. 31, 2010
Jul. 31, 2010
Dec. 31, 2011
Sep. 30, 2011
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Stock Options Issued During Period, Value (in Dollars)           $ 201,677 $ 446,849    
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)           2,340,000 3,115,000 2,040,000  
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)           $ 0.165 $ 0.229 $ 0.122  
Stock Options Issued During Period, Maturity Life             7 years 328 days    
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period           1 year 1 year    
Stock Options Issued During Period, Estimated Exercise Period             3 years    
Share-based Compensation (in Dollars)             366,615    
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)       314,814     314,814    
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)       5,000,000     5,000,000    
Term of Options     5 years       10 years    
Warrants Issued During Period, Number (in Shares) 926,251 770,500   600,000 1,335,000 2,440,000 2,861,251    
Warrants Issued During Period, Exercise Price (in Dollars per share) $ 0.27 $ 0.15   $ 0.27   $ 0.20     $ 0.19
Warrants Issued During Period, Value (in Dollars) 214,028 84,589   94,502 293,184 173,369 390,488 84,589  
Warrants Issued During Period, Term 3 years 2 years   3 years 3 years 3 years     24 months
Common Stock Price Threshold for Warrants Conversion (in Dollars per share) $ 0.54                
Number of Consecutive Days Stock Price Traded Above Threshold Level Before Forced Conversion of Warrants 10 days                
Average Trading Volume Threshold for Forced Conversions of Warrants (in Shares) 200,000                
Cashless Option Period 6 years                
Common Stock Issuance Price Threshold for Anti-Dilution Protections (in Dollars per share) $ 0.20                
Exempted Issuance to Service Providers, Shares (in Shares) 5,000,000                
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number (in Shares)           450,000      
Warrants Repriced During Period, Number (in Shares)           2,843,750      
Warrants Repriced During Period, Exercise Price (in Dollars per share)           $ 0.20      
Warrants Repriced During Period, Value Assigned (in Dollars)           232,383      
Warrants Repriced During Period, Previously Assigned Value (in Dollars)           589,238      
Exempted Issuance, Shares of Common Stock Issued to Service Providers (in Shares) 5,000,000                
Previous Term [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term           2 years      
Current Term [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term           10 years      
Previous Exercise Price [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price (in Dollars per share)           $ 0.15      
Current Exercise Price [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price (in Dollars per share)           $ 0.20      
Stock Options [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period             1 year    
Share-based Compensation (in Dollars)           258,254 366,694    
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)       314,814   249,557 314,814    
Issued for Services [Member]
                 
Warrants Issued During Period, Number (in Shares)         750,000        
Warrants Issued During Period, Exercise Price (in Dollars per share)         $ 0.30        
Warrants Issued During Period, Value (in Dollars)         101,591        
Warrants Issued During Period, Term         1 year        
Employee Services [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)             2,040,000 2,040,000  
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)             $ 0.122    
Stock Options Issued During Period, Maturity Life             5 years 292 days    
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period             1 year    
Stock Options Issued During Period, Estimated Exercise Period             3 years    
Share-based Compensation (in Dollars)             366,694 207,444  
Issued for Services [Member]
                 
Warrants Issued During Period, Number (in Shares)         750,000        
Warrants Issued During Period, Exercise Price (in Dollars per share)         $ 0.30        
Warrants Issued During Period, Value (in Dollars)         101,591        
Warrants Issued During Period, Term         1 year        
The 2010 Plan [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)               5,000,000  
Term of Options               10 years  
The 2012 Plan [Member]
                 
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)           5,000,000      
Minimum [Member]
                 
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)           $ 0.15 $ 0.19    
Stock Options Issued During Period, Maturity Life           5 years 5 years    
Stock Options Issued During Period, Estimated Exercise Period           3 years      
Warrants Issued During Period, Exercise Price (in Dollars per share)         $ 0.27        
Warrants Repriced During Period, Previous Exercise Price (in Dollars per share)           $ 0.27      
Maximum [Member]
                 
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)           $ 0.18 $ 0.30    
Stock Options Issued During Period, Maturity Life           10 years 10 years    
Stock Options Issued During Period, Estimated Exercise Period           5 years      
Warrants Issued During Period, Exercise Price (in Dollars per share)         $ 0.32        
Warrants Repriced During Period, Previous Exercise Price (in Dollars per share)           $ 0.32      
Weighted Average [Member]
                 
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)             $ 0.23    
Stock Options Issued During Period, Maturity Life             7 years 328 days    
Employee Services [Member]
                 
Share-based Compensation (in Dollars)               64,988  
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)               $ 178,414  
XML 93 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 15 - Penalty for Delayed Delivery of Product
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Penalty For Delayed Delivery Of Product [Text Block]
NOTE 15 – PENALTY FOR DELAYED DELIVERY OF PRODUCT

In 2009, the Company signed a contract for the delivery of two Cyclone prototype engines that had a performance penalty of $25,000 per month for late delivery, paid with restricted Company common stock (pursuant to Rule 144) based on the closing price for the Company’s stock on the OTC Markets on the last day of the applicable month. Other terms of the contract reflected development fees paid by the customer, and royalties to be paid to the Company based on units subsequently manufactured and sold by the customer.  The original delivery date was revised to January 1, 2011. Effective January 1, 2012 the Company’s agreed that two WHE engines would be substituted for the deliverable in satisfaction of the contract, but that the Company is still obligated to deliver two Mark 5 engines at a later time. For the six months ended June 30, 2012, and for the year ended December 31, 2011, the Company charged $50,000 and $ 350,000 for this penalty to cost of goods sold, respectively, for subsequent delayed engine delivery. As of April 2012, the maximum $400,000 contracted penalty has been provided and no additional penalties in stock or cash are to be recognized on the contract.

NOTE 15 - PENALTY FOR DELAYED DELIVERY OF PRODUCT

In 2009, the Company signed a contract for the delivery of two Mark V prototype engines that had a performance penalty of $25,000 per month for late delivery, paid with restricted Company common stock (pursuant to Rule 144) based on the closing price for the Company’s stock on the OTC Markets on the last day of the applicable month. Other terms of the contract reflected development fees paid by the customer, and royalties to be paid to the Company based on units subsequently manufactured and sold by the customer.  The original delivery date was revised to January 1, 2011. Effective January 1, 2012 the Company’s agreed that two WHE engines would be substituted for the deliverable in satisfaction of the contract, but that Cyclone is still obligated to deliver two Mark V engines at a later time. For the year ended December 31, 2011, the Company charged $350,000 to cost of goods sold for this penalty. This is reflective of 1,309,306 shares of restricted common stock issued in the first year, valued at $300,000, and $50,000 of accrued expenses for subsequent delayed engine delivery.

XML 94 R26.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 19 - Acquisition of Advent
6 Months Ended
Jun. 30, 2012
Mergers, Acquisitions and Dispositions Disclosures [Text Block]
NOTE 19 – ACQUISITION OF ADVENT

On February 16, 2012, the Company acquired select net assets, business and contracts of Advent Power Systems, Inc. (“Advent”) for 1.5 million shares of common stock, valued at approximately $330,000. An additional $27,500 was paid to a consultant in the form of common stock.  The value of the U.S. Army contract (to develop an auxiliary power unit for multiple lines of combat vehicles) transferred to the Company is $1.4 million.  Up to 1.1 million shares of the 1.5 million shares paid as consideration in the acquisition are subject to forfeiture if there are any negative changes in value to the acquired assets over the next twelve months.  The common stock is further restricted for resale by a contractual two-year leak-out provision. Of the $330,000 purchase price paid in common stock, virtually all was allocated to the U.S. Army contract asset and retirement of Advent’s exclusive license for sale of Cyclone engines to military customers. In completing this acquisition, the Company expects to receive an additional $450,000 in revenue and higher profits (in addition to the $700,000 originally payable to the Company as a sub-contractor) under the U.S. Army contract.

As of June 2012, the Company has also assumed the position as prime contractor, which it believes will assist the Company in acquiring new defense contracts in the future. As of July 5, 2012, the U.S. Army contract was modified from a “cost plus” with a price cap payment arrangement to a “fixed fee” structure with milestone payments. On July 10, the Company successfully reached its first milestone under the contract and submitted an invoice for $502,045, which has been approved for payment.

The Company recorded the assets and liabilities acquired from Advent as follows:

Inventory and contract rights:
  $ 587,489  
Deferred revenue:
    (178,311 )
Account payable and accrued expenses:
    (79,178 )
Total:
  $ 330,000  

XML 95 R49.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 8 - Preferred Stock (Detail) (USD $)
1 Months Ended 6 Months Ended 12 Months Ended 1 Months Ended
Mar. 31, 2012
May 31, 2011
Jun. 30, 2011
Dec. 31, 2011
Jun. 30, 2012
May 12, 2011
May 31, 2011
Series A Convertible Preferred Stock [Member]
Jun. 30, 2012
Series A Convertible Preferred Stock [Member]
Dec. 31, 2011
Series A Convertible Preferred Stock [Member]
Dec. 31, 2010
Series A Convertible Preferred Stock [Member]
Jul. 02, 2007
Series A Convertible Preferred Stock [Member]
Preferred Stock, Shares Outstanding       750,000   750,000   0 0 705,453 500,000
Stock Issued During Period, Shares, Conversion of Convertible Securities (in Shares) 2,000,000 95,100,000         95,100,000        
Other Noncash Expense (in Dollars)     $ 26,961 $ 19,771,086              
Voting Control Percentage       51.00% 51.00%            
XML 96 R41.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 3 - Inventory (Detail) - Inventory (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Inventory $ 1,021,405 $ 475,600 $ 228,838
Engine Material and Parts [Member]
     
Inventory 777,575 327,946 183,893
Labor [Member]
     
Inventory 212,025 128,395 38,556
Applied Overhead [Member]
     
Inventory $ 31,805 $ 19,259 $ 6,389
XML 97 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6
Consolidated Statements of Stockholders' Equity (Deficit) (USD $)
Preferred Class A [Member]
USD ($)
Preferred Class B [Member]
Common Stock [Member]
USD ($)
Additional Paid-in Capital [Member]
USD ($)
Treasury Stock [Member]
USD ($)
Prepaid Expenses From Equity Contribution [Member]
USD ($)
Prepaid Expenses via Common Stock [Member]
USD ($)
Stock Subscription Receivable [Member]
USD ($)
Retained Earnings [Member]
USD ($)
Parent [Member]
USD ($)
Noncontrolling Interest [Member]
USD ($)
Total
USD ($)
Balance at Dec. 31, 2009 $ 54   $ 10,369 $ 7,033,973       $ (18,000) $ (20,003,576) $ (12,977,180)   $ (12,977,180)
Balance (in Shares) at Dec. 31, 2009 540,000 1,000 103,699,133                  
Issuance of restricted shares and warrants for outside services     409 608,278           608,687   608,687
Issuance of restricted shares and warrants for outside services (in Shares) 2,000   4,077,280                  
Issuance of restricted shares and options for employee services 1   168 207,275           207,444   207,444
Issuance of restricted shares and options for employee services (in Shares) 2,500   1,681,500                  
Sale of common stock     206 163,372           163,578   163,578
Sale of common stock (in Shares)     2,062,222                  
Sale of preferred stock 14     635,997           636,011   636,011
Sale of preferred stock (in Shares) 141,000                      
Warrants issued pursuant to stock sale       84,589           84,589   84,589
Conversion of debt to common stock     250 171,300           171,550   171,550
Conversion of debt to common stock (in Shares)     2,500,000                  
Conversion of debt to preferred stock 2     99,763           99,765   99,765
Conversion of debt to preferred stock (in Shares) 19,953                      
Conversion of debt to equity in subsidiary                     30,000 30,000
Sale of equity in subsidiary for cash                     50,000 50,000
Sale of equity in subsidiary for services           (60,000)       (60,000) 60,000  
Amortization of prepaid services for subsidiary equity           32,500       32,500   32,500
Allocation of loss of subsidiary to non controlling interest                 5,125 5,125 (5,125)  
Net loss                 (2,024,464) (2,024,464)   (2,024,464)
Balance at Dec. 31, 2010 71   11,402 9,004,547   (27,500)   (18,000) (22,022,915) (13,052,395) 134,875 (12,917,520)
Balance (in Shares) at Dec. 31, 2010 705,453 1,000 114,020,135                  
Issuance of restricted shares and warrants for outside services     374 1,029,045           1,029,419   1,029,419
Issuance of restricted shares and warrants for outside services (in Shares)     3,754,036                  
Issuance of restricted shares and options for employee services     69 562,997           563,066   563,066
Issuance of restricted shares and options for employee services (in Shares)     687,024                  
Sale of common stock     850 1,096,440           1,097,290   1,097,290
Sale of common stock (in Shares)     8,511,764                  
Sale of preferred stock 4     192,731           192,735   192,735
Sale of preferred stock (in Shares) 44,547                     44,547
Issuance of restricted shares for contract penalty re-delayed shipment     131 299,869           300,000   300,000
Issuance of restricted shares for contract penalty re-delayed shipment (in Shares)     1,309,306                 1,309,306
Purchase of treasury stock         40,000         40,000   40,000
Sale of treasury stock         (40,000)         (40,000)   (40,000)
Warrants issued pursuant to stock sale       390,488           390,488   390,488
Conversion of debt to common stock     21 39,783           39,804   39,804
Conversion of debt to common stock (in Shares)     213,975                  
Issuance of common stock per settlement agreement arising from reverse merger     3 (3)                
Issuance of common stock per settlement agreement arising from reverse merger (in Shares)     25,000                  
Collection of preferred stock subscription receivable               6,000   6,000   6,000
Conversion of stock options-cashless exercise     1 (1)                
Conversion of stock options-cashless exercise (in Shares)     13,889                 20,000
Amortization of prepaid services for subsidiary equity           27,500       27,500   27,500
Allocation of loss of subsidiary to non controlling interest                 4,813 4,813 (4,813)  
Conversion of preferred stock to common stock (75)   9,510 (9,435)                
Conversion of preferred stock to common stock (in Shares) (750,000)   95,100,000                  
Application of derivative liability from conversion of preferred stock       30,394,710           30,394,710   30,394,710
Net loss                 (23,704,727) (23,704,727)   (23,704,727)
Balance at Dec. 31, 2011     22,361 43,001,171       (12,000) (45,722,829) (2,711,297) 130,062 (2,581,235)
Balance (in Shares) at Dec. 31, 2011   1,000 223,635,129                  
Issuance of restricted shares and warrants for outside services     266 513,400     (30,000)     483,666   483,666
Issuance of restricted shares and warrants for outside services (in Shares)     2,657,603                  
Issuance of restricted shares and options for employee services     3 264,251           264,254   264,254
Issuance of restricted shares and options for employee services (in Shares)     30,000                  
Sale of common stock     318 328,896       (14,583)   314,631   314,631
Sale of common stock (in Shares)     3,181,128                  
Issuance of restricted shares for contract penalty re-delayed shipment     55 99,945           100,000   100,000
Issuance of restricted shares for contract penalty re-delayed shipment (in Shares)     545,498                  
Debt commission fee paid with common stock     14 23,611     (18,415)     5,210   5,210
Debt commission fee paid with common stock (in Shares)     136,875                  
Prepayment of debt interest with common stock     46 84,921     (63,902)     21,065   21,065
Prepayment of debt interest with common stock (in Shares)     465,538                  
Conversion of common stock warrants-cashless exercise     200 379,800           380,000   380,000
Conversion of common stock warrants-cashless exercise (in Shares)     2,000,000                  
Warrants issued pursuant to stock sale       173,369           173,369   173,369
Conversion of stock options-cashless exercise     1 (1)                
Conversion of stock options-cashless exercise (in Shares)     15,000                 30,000
Purchase of net business assets of Advent Power     150 329,850           330,000   330,000
Purchase of net business assets of Advent Power (in Shares)     1,500,000                  
Common stock issued pursuant to Advent agreement     12 27,488           27,500   27,500
Common stock issued pursuant to Advent agreement (in Shares)     125,000                  
Common stock issued pursuant to debt refinancing     16 25,584           25,600   25,600
Common stock issued pursuant to debt refinancing (in Shares)     160,000                  
Net loss                 (1,660,261) (1,660,261)   (1,660,261)
Balance at Jun. 30, 2012     $ 23,445 $ 45,252,282     $ (112,317) $ (26,583) $ (47,383,090) $ (2,246,263) $ 130,062 $ (2,116,201)
Balance (in Shares) at Jun. 30, 2012   1,000 234,451,771                  
XML 98 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 4 - Property and Equipment
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Property, Plant and Equipment Disclosure [Text Block]
NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

   
June 30, 2012
   
December 31, 2011
 
Display equipment for trade shows
  $ 9,648     $ 9,648  
Leasehold improvements and furniture and fixtures
    74,083       74,083  
Equipment and computers
    157,335       101,053  
Total
    241,066       184,784  
Less: Accumulated Depreciation
    (87,068 )     (76,541 )
Net Property and Equipment
  $ 153,998     $ 108,243  

Depreciation expense for the six months ended June 30, 2012 and 2011 was $10,527 and $9,034, respectively.

NOTE 4 - PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2011 and  2010 consists of the following:

   
2011
   
2010
 
Display Equipment for Trade Shows
  $ 9,648     $ 9,648  
Leasehold Improvements and Furniture and Fixtures
    74,083       46,332  
Equipment and Computers
    101,053       83,448  
Total
    184,784       139,428  
Less: Accumulated Depreciation
    76,541       55,644  
Net Property and Equipment
  $ 108,243     $ 83,784  

Depreciation expense for the years ended December 31, 2011 and 2010 was $20,897 and $25,530, respectively.

XML 99 R58.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 11 - Income Taxes (Detail) - Tax Effect of Temporary Differences (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Net Operating Loss Carry-forward $ 6,094,949 $ 5,420,492 $ 2,860,156
Deferred Tax Liabilities – Accrued Officers Salaries (283,385) (231,135) (126,635)
Net Deferred Tax Assets 5,811,564 5,189,357 2,733,521
Valuation Allowance $ (5,811,564) $ (5,189,357) $ (2,733,521)
XML 100 R82.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 11 - Income Taxes (Detail) - Tax Effect of Temporary Differences (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Deferred Tax Assets      
Net Operating Loss Carry-forward $ 6,094,949 $ 5,420,492 $ 2,860,156
Deferred Tax Liabilities – Accrued Officers’ Salaries (283,385) (231,135) (126,635)
Net Deferred Tax Assets 5,811,564 5,189,357 2,733,521
Valuation Allowance (5,811,564) (5,189,357) (2,733,521)
Total Net Deferred Tax Assets $ 0 $ 0  
XML 101 R69.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 18 - Receivables Factoring (Detail) (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Percentage of Face Value of Receivables to be Factored   85.00%
Other Liabilities, Current (in Dollars) $ 0 $ 43,169
Interest Expense, Other (in Dollars) $ 1,588 $ 1,415
First 30 Days [Member]
   
Interest Rate on Outstanding Balance of Factored Receivables   1.85%
Each 15 Days after First 30 Days [Member]
   
Interest Rate on Outstanding Balance of Factored Receivables   1.10%
XML 102 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6
Accounting Policies, by Policy (Policies)
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Consolidation, Policy [Policy Text Block]
B.    PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION

The unaudited consolidated financial statements include the accounts of the Company, its 82.5% owned WHE Subsidiary and its 100% owned subsidiary TeamSteam.  All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles applicable to interim financial information and the requirements of Form 10-Q and Article 10 of Regulation S-X of the SEC. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included.

The Company prepares its unaudited consolidated financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). The principles require the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions, including, but not limited to, those that relate to the realizable value of accounts receivable, inventories, identifiable intangible assets and other long-lived assets, income taxes and contingencies. Actual results could differ from these estimates.
B.     PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION

The audited consolidated financial statements include the accounts of Cyclone Power Technologies Inc. and its 82.5% owned Subsidiary. All material inter-company transactions and balances have been eliminated in the consolidated financial statements. The accompanying audited consolidated financial statements have been prepared in accordance with generally accepted accounting principles. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.
 
Subsequent Events, Policy [Policy Text Block]
C.    SUBSEQUENT EVENTS

The Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 855, “Subsequent Events”.  ASC 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. Management evaluated events occurring between the Balance Sheet date of June 30, 2012, and when the financial statements were available to be issued. Subsequent events that require disclosure are provided in Note 20.
C.     SUBSEQUENT EVENTS

In 2009, the FASB issued ASC 855 Subsequent Events. ACS 855 offers assistance and establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ACS 855 does not result in material changes in the subsequent events that an entity reports. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been evaluated and whether such date represents the date the financial statements were issued or were available to be issued. ASC 855 is effective for interim and annual periods ending after June 15, 2009. Management evaluated events occurring between the Balance Sheet date of December 31, 2011, and when the financial statements were available to be issued, and determined that the Company’s acquisition of the assets of Advent Power Systems Inc., and the retirement of the Phoenix Power Group warrant both constituted reportable events, which are described in Note 19 hereof.
 
Cash and Cash Equivalents, Policy [Policy Text Block]
D.    CASH

Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.
D.      CASH

Cash includes cash on hand and cash in banks. The Company maintains cash balances at several financial institutions.
 
Trade and Other Accounts Receivable, Policy [Policy Text Block]
E.    ACCOUNTS RECEIVABLE

Accounts receivable consist of amounts due pursuant to engine delivery and research and development prototype charges. At June 30, 2012, for financial statement presentation purposes, uncollected progress billings of $502,045 due to the Company from the U.S. Army development contract were off-set against deferred revenue. At June 30, 2012 and December 31, 2011, no allowance for doubtful accounts was deemed necessary.
E.     ACCOUNTS RECEIVABLE

Accounts receivable consist of amounts due pursuant to research and development prototype charges. At December 31, 2011, uncollected progress billings of $297,451 were off-set against deferred revenue for financial statement presentation purposes.  At December 31, 2011 and 2010, no allowance for doubtful accounts was deemed necessary.
 
Earnings Per Share, Policy [Policy Text Block]
F.    COMPUTATION OF LOSS PER SHARE

Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.  Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of June 30, 2012, total anti-dilutive shares amounted to approximately 15.1 million shares.
F.     COMPUTATION OF LOSS PER SHARE

Net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.  Diluted net loss per share is not presented as the conversion of the preferred stock and exercise of outstanding stock options and warrants would have an anti-dilutive effect. As of December 31, 2011, total anti-dilutive shares amounted to approximately 10.4 million shares, exclusive of 4.7 million shares subject to an unvested common stock purchase warrant.
 
Income Tax, Policy [Policy Text Block]
G.    INCOME TAXES

Income taxes are accounted for under the asset and liability method as stipulated by ASC 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.

The Company follows certain provisions under ASC Topic 740, “Income Taxes”, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company’s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.

In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of June 30, 2012, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company’s tax returns are subject to examination by the federal and state tax authorities for the years ended 2008 through 2011.
G.     INCOME TAXES

Income taxes are accounted for under the asset and liability method as stipulated by Accounting Standards Codification (“ASC”) 740 “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.

In 2009, the Company adopted certain provisions under ASC Topic 740, which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company’s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes.

In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimated. As of December 31, 2011, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company’s tax returns are subject to examination by the federal and state tax authorities for the years ended 2008 through 2011.
 
Revenue Recognition, Policy [Policy Text Block]
H.    REVENUE RECOGNITION

The Company’s revenue recognition policies are in compliance with ASC 605, “Revenue Recognition – Multiple Element Arrangements”, and Staff Accounting Bulletin (“SAB”) 104, Revenue Recognition. Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.  The Company does not allow its customers to return prototype products. Current contracts do not require the Company to provide any warranty assistance after the “deliverable” has been accepted.

It is the Company’s intention when it has royalty revenue from its contracts to record royalty revenue periodically when earned, as reported in sales statements from customers. The Company does not have any royalty revenue to date.
H.      REVENUE RECOGNITION

The Company’s revenue recognition policies are in compliance with accounting Codification as ASC 605, and Staff Accounting Bulletin (“SAB”) 104, Revenue Recognition. Revenue is recognized at the date of shipment of engines and systems, engine prototypes, engine designs or other deliverables to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Revenue from contracts for multiple deliverables and milestone methods recognition are evaluated and allocated as appropriate. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue.  The Company does not allow its customers to return prototype products. Current contracts do not require the company to provide any warranty assistance, after the “deliverable” has been accepted.

It is the Company’s intention, when it has royalty revenue from its contracts, to record royalty revenue periodically when earned, as reported in sales statements from customers. The Company does not have any royalty revenue to date.
 
Standard Product Warranty, Policy [Policy Text Block]
I.    WARRANTY PROVISIONS

Current contracts do not require warranty assistance subsequent to acceptance of the “deliverable R&D prototype” by the customer. For products that the Company will resell in the future, warranty costs are anticipated to be fully borne by the manufacturing vendor.
I.     WARRANTY PROVISIONS

Current contracts do not require warranty assistance subsequent to acceptance of the “deliverable R&D prototype” by the customer. For products that the company will resell in the future, warranty costs are anticipated to be fully borne by the manufacturing vendor.
 
Inventory, Policy [Policy Text Block]
J.    INVENTORY

Inventory is recorded at the lower of standard cost or market. Standard costs for material, labor and allocated overhead, are reflective of the estimated costs to manufacture a completed engine after related developmental research and development expenses have been provided for.
J.     INVENTORY

Inventory is recorded at the lower of standard cost or market. Standard costs for material, labor and allocated overhead, are reflective of the estimated costs to manufacture a completed engine after related developmental research and development expenses have been provided for.
 
Fair Value of Financial Instruments, Policy [Policy Text Block]
K.    FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC 820, “Fair Value Measurements and Disclosures” requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.  Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s own assumptions based on the best information available in the circumstances. The fair value hierarchy prioritizes the inputs used to measure fair value into three broad levels. The three levels of the fair value hierarchy are defined as follows:

Level 1 Inputs are quoted prices in active markets for identical assets or liabilities as of the reporting date.

Level 2 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, as of the reporting date.

Level 3 Unobservable inputs for the asset or liability that reflect management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability as of the reporting date.

The summary of fair values and changing values of financial instruments as of January 1, 2012 (beginning of period) and June 30, 2012 (end of period) is as follows:

Instrument
 
Beginning of Period
   
Change
 
End of Period
 
Level
 
Valuation Methodology
Derivative liabilities
  $494,626     ($494,626)  
$_____-___
  3  
Black Scholes

Please refer to Note 16 for disclosure and assumptions used to calculate the fair value of the derivative liabilities.
K.     FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC 820 Fair Value “Measurements and Disclosures” requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.  Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s own assumptions based on the best information available in the circumstances. The fair value hierarchy prioritizes the inputs used to measure fair value into three broad levels. The three levels of the fair value hierarchy are defined as follows:

Level 1
 
 
Inputs are quoted prices in active markets for identical assets or liabilities as of the reporting date.
Level 2
 
 
Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, as of the reporting date.
Level 3
 
 
Unobservable inputs for the asset or liability that reflect management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability as of the reporting date.

The summary of fair values and changing values of financial instruments as of December 31, 2011 and 2010 is as follows:

Instrument
 
Fair Value
   
Level
 
Valuation Methodology
Derivative liabilities as of December 31, 2011
  $ 494,626       3  
Black Scholes
Derivative liabilities as of December 31, 2010
  $ 11,083,161       3  
Binomial Lattice Model and Black Scholes

Please refer to Note 16 for disclosure and assumptions used to calculate the fair value of the derivative liabilities.
 
Research and Development Expense, Policy [Policy Text Block]
L.    RESEARCH AND DEVELOPMENT

Research and development activities for product development are expensed as incurred.  Costs for the six months ended June 30, 2012 and 2011 were $498,823 and $497,732, respectively.
L.    RESEARCH AND DEVELOPMENT

Research and development activities for product development are expensed as incurred.  Costs for the years ended December 31, 2011 and 2010 were $983,276 and $842,425, respectively.
 
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]
M.    STOCK BASED COMPENSATION,

The Company applies the fair value method of ASC 718, “Stock Based Compensation”, in accounting for its stock based compensation. This standard states that compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market price for the Company’s common stock as of the date of issuance.
 
M.     STOCK BASED COMPENSATION

The Company applies the fair value method of ASC 718, “Share Based Payment”, in accounting for its stock based compensation. This standard states that compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market price for the Company’s common stock as of the date of issuance.
Stockholders' Equity, Policy [Policy Text Block]
N.    COMMON STOCK OPTIONS AND PURCHASE WARRANTS

The Company accounts for common stock options and purchase warrants at fair value in accordance with ASC 815-40, “Derivatives and Hedging”. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants consistent with ASC 718, “Stock Based Compensation”. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.

The Company accounts for transactions in which services are received from non-employees in exchange for equity instruments based on the fair value of the equity instruments exchanged, in accordance with ASC 505-50, “Equity Based payments to Non-employees”.
 
N.    COMMON STOCK OPTIONS AND PURCHASE WARRANTS

The Company accounts for common stock options and purchase warrants at fair value in accordance with ASC 815-40 Derivatives and Hedging. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants consistent with ASC 718, Share Based Payment. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.

The Company accounts for transactions in which services are received from non-employees in exchange for equity instruments based on the fair value of the equity instruments exchanged, in accordance with ASC 505-50 Equity Based payments to Non-employees.
Property, Plant and Equipment, Policy [Policy Text Block]
O.    PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost.  Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets as follows:

  Display equipment for trade shows     3    years
  Leasehold improvements and furniture and fixtures  10  - 15  years
  Shop equipment     7    years
  Computers    3    years

Expenditures for maintenance and repairs are charged to operations as incurred.
 
O.     PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost.  Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets as follows:

Computers and trade show equipment (years)
 
 3  
Shop equipment (years)
 
 7  
Furniture, fixtures, and leasehold improvements (years)
10
- 15

Expenditures for maintenance and repairs are charged to operations as incurred.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]
P.    IMPAIRMENT OF LONG LIVED ASSETS

The Company continually evaluates the carrying value of intangible assets and other long lived assets to determine whether there are any impairment losses.  If indicators of impairment are present and future cash flows are not expected to be sufficient to recover the assets’ carrying amount, an impairment loss would be charged to expense in the period identified. To date, the Company has not recognized any impairment charges.
 
P.     IMPAIRMENT OF LONG LIVED ASSETS

The Company continually evaluates the carrying value of intangible assets and other long lived assets to determine whether there are any impairment losses.  If indicators of impairment are present and future cash flows are not expected to be sufficient to recover the assets’ carrying amount, an impairment loss would be charged to expense in the period identified. To date, the Company has not recognized any impairment charges.
Reclassification, Policy [Policy Text Block]
Q.    RECLASSIFICATIONS

Certain balances that have been presented previously have been reclassified to conform to the financial statement presentation adopted for this year.
 
Q.    RECLASSIFICATIONS

Certain balances that have been presented previously have been reclassified to conform to the financial statement presentation adopted for this year.
New Accounting Pronouncements, Policy [Policy Text Block]
R.    RECENT ACCOUNTING PRONOUNCEMENTS

In July 2012, the FASB issued an Accounting Standard Update (“ASU”) 2012-02 “Intangibles-Goodwill and Other” which allows for the initial use of qualitative factors, prior to any required quantitative test in determining impairment. This standard is effective as of September 15, 2012 and will not materially impact our financial statement disclosures.

In December 2011, the FASB issued ASU 2011-11 that requires disclosures about offsetting and related arrangements for recognized financial instruments and derivative instruments. The standard is effective for use as of January 1, 2013 and will not materially impact our financial statement disclosures.

In September 2011, the FASB issued ASU 2011-08 that provides the option to assess qualitative factors in determining whether a goodwill impairment test is necessary. The standard is effective January 1, 2012, and will not materially impact our financial condition, results of operations, or financial statement disclosures.
 
R.    RECENT ACCOUNTING PRONOUNCEMENTS

In December 2011, the Financial Accounting Standards Board ("FASB") issued an accounting standard update (ASU 2011-11) that requires disclosures about offsetting and related arrangements for recognized financial instruments and derivative instruments. The standard is effective for use as of January 1, 2013 and will impact our financial statement disclosures.

In September 2011, the FASB issued an accounting standard update (ASU 2011-08) that provides the option to assess qualitative factors in determining whether a goodwill impairment test is necessary. The standard is effective January 1, 2012, and will not materially impact our financial condition, results of operations, or financial statement disclosures.

In December 2010, the FASB  issued an accounting standard update (ASU 2010-29) that provides for a public entity to disclose pro-forma  information for business combinations that occurred in the current reporting period. The requirement is to disclose pro-forma, and comparable revenue and earnings as though the acquisition date for all business combinations that occurred had been as of the beginning of the annual reporting period. This standard is effective December 15, 2010, and will impact our financial statement disclosures.
Concentration Risk, Credit Risk, Policy [Policy Text Block]
S.    CONCENTRATION OF RISK

The Company does not have any off-balance-sheet concentrations of credit risk.  The Company expects cash and accounts receivable to be the two assets most likely to subject the Company to concentrations of credit risk. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company plans to minimize its accounts receivable credit risk by transacting contractual arrangements with customers that have been subjected to stringent credit evaluations and structuring the contracts in a manner that lessens inherent credit risks.

As of June 30, 2012, the Company maintained its cash in two quality financial institutions.  The Company has not experienced any losses in its bank accounts through June 30, 2012.   

The Company purchases raw material and components from multiple sources, none of which may be considered a principal or material supplier.  If necessary, the Company could replace these suppliers with minimal effect on its business operations.
 
S.    CONCENTRATION OF RISK

The Company does not have any off-balance-sheet concentrations of credit risk.  The Company expects cash and accounts receivable to be the two assets most likely to subject the Company to concentrations of credit risk. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. The Company plans to minimize its accounts receivable credit risk by transacting contractual arrangements with customers that have been subjected to stringent credit evaluations and structuring the contracts in a manner that lessens inherent credit risks.

As of December 31, 2011, the Company maintained its cash in two quality financial institutions.  The Company has not experienced any losses in its bank accounts through December 31, 2011.   

We purchase raw material and components from multiple sources, none of which may be considered a principal or material suppliers.  If necessary, we could replace these suppliers with minimal effect on our business operations.
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Note 4 - Property and Equipment (Detail) - Property and Equipment (USD $)
Jun. 30, 2012
Dec. 31, 2011
Dec. 31, 2010
Property and Equipment $ 241,066 $ 184,784 $ 139,428
Less: Accumulated Depreciation (87,068) (76,541) (55,644)
Net Property and Equipment 153,998 108,243 83,784
Display Equipment for Trade Shows [Member]
     
Property and Equipment 9,648 9,648 9,648
Leasehold Improvements and Furniture and Fixtures [Member]
     
Property and Equipment 74,083 74,083 46,332
Equipment and Computers [Member]
     
Property and Equipment $ 157,335 $ 101,053 $ 83,448
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Note 1 - Organizational and Significant Accounting Policies (Detail) - Summary of Fair Values and Changing Values Of Financial Instruments (USD $)
Dec. 31, 2011
Dec. 31, 2010
Derivative liabilities $ 494,626 $ 11,083,161
Black Scholes [Member] | Fair Value, Inputs, Level 3 [Member]
   
Derivative liabilities 494,626  
Binomial Lattice Model and Black Scholes [Member] | Fair Value, Inputs, Level 3 [Member]
   
Derivative liabilities   $ 11,083,161
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Note 14 - Consolidated Subsidiary
6 Months Ended 12 Months Ended
Jun. 30, 2012
Dec. 31, 2011
Equity Method Investments and Joint Ventures Disclosure [Text Block]
NOTE 14 – CONSOLIDATED SUBSIDIARIES

In 2010, the Company established a subsidiary (Cyclone-WHE LLC) to license and market waste heat recovery systems for all engine models. A 5% equity participation was sold to a minority investor for $30,000, via the conversion of a Cyclone note payable. Another 5% was purchased directly from the Subsidiary by a minority investor for services valued at $30,000 consisting of assistance in marketing, management and financing for projects to be carried out by the subsidiary. These services were amortized over a 12 month period. This investor also received and exercised a 2.5% equity purchase warrant in the subsidiary for $50,000.

Effective July 1, 2010, a 5% equity contribution in Cyclone-WHE was provided to the new Managing Director of the Subsidiary in consideration of $30,000 of future professional services (which were amortized over a 12 month period). Additionally, options were given for the acquisition of an additional 5% equity in the subsidiary at a total price of $100,000, vesting half in 12 months and half in 24 months, exercisable for 5 years. No value was attributed to these options, since the subsidiary had no significant operations or assets.

The total losses of the subsidiary for the year ended December 31, 2011 was $27,500. Losses of the subsidiary are currently fully borne by the parent Company, and no allocations were made to the non-controlling interest in the consolidated subsidiary.  There is no guarantee of future profits or positive cash flow of the subsidiary for loss recovery and the related imputed receivable would be impaired.  As of December 31, 2011, the cumulative unallocated losses to the non-controlling interests of the subsidiary of $9,938 are to be recovered, by the parent from future subsidiary profits, when they materialize.

In the first quarter of 2012, the Company established a 100% owned consolidated subsidiary Cyclone-TeamSteamUSA LLC (“TeamSteam”).  The purpose of TeamSteam is to build, test and run a vehicle utilizing the Company’s engine.

NOTE 14 - CONSOLIDATED SUBSIDIARY

Commencing in the second quarter of 2010, the Company established a subsidiary (Cyclone-WHE LLC) to license and market waste heat recovery systems for all engine models. A 5% equity participation was sold to a minority investor for $30,000, via the conversion of a Cyclone note payable. Another 5% was purchased directly from the Subsidiary by a minority investor for services valued at $30,000 consisting of assistance in marketing, management and financing for projects to be carried out by the Subsidiary. These services were amortized over a 12 month period. This investor also received and exercised a 2.5% equity purchase warrant in the Subsidiary for $50,000.

Effective July 1, 2010, a 5% equity contribution was provided to the new Managing Director of the Subsidiary in consideration of $30,000 of future professional services (which are being amortized over a 12 month period). Additionally, options were given for the acquisition of an additional 5% equity in the subsidiary at a total price of $100,000, vesting half in 12 months and half in 24 months, exercisable for 5 years. No value was attributed to these options, since the subsidiary had no significant operations or assets.

The total losses of the subsidiary for the year ended December 31, 2011 was $27,500. Losses of the subsidiary are currently fully borne by the parent Company, and no allocations were made to the non controlling interest in the consolidated subsidiary.  There is no guarantee of future profits or positive cash flow of the subsidiary for loss recovery and the related imputed receivable would be impaired.  As of December 31, 2011, the cumulative unallocated losses to the non-controlling interests of the subsidiary of $9,938 are to be recovered, by the parent from future subsidiary profits, when they materialize.