Form 10-Q

0001376474-13-000532.txt : 20131114 0001376474-13-000532.hdr.sgml : 20131114 20131114132112 ACCESSION NUMBER: 0001376474-13-000532 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130930 FILED AS OF DATE: 20131114 DATE AS OF CHANGE: 20131114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REAL ESTATE ASSOCIATES LTD VII CENTRAL INDEX KEY: 0000722648 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 953290316 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-13810 FILM NUMBER: 131218533 BUSINESS ADDRESS: STREET 1: 9090 WILSHIRE BLVD STE 201 CITY: BEVERLY HILLS STATE: CA ZIP: 90211 BUSINESS PHONE: 3102782191 MAIL ADDRESS: STREET 1: 9090 WILSHIRE BLVD STREET 2: STE 201 CITY: BEVERLY HILLS STATE: CA ZIP: 90211 10-Q 1 real7_10q.htm FORM 10-Q Form 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

Form 10-Q

(Mark One)

[X]

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2013

[ ]

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission file number 0-13810

REAL ESTATE ASSOCIATES LIMITED VII

(Exact name of registrant as specified in its charter)


California	95-3290316
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

P.O. Box 91274

Los Angeles, California 90009

(Address of principal executive offices)

(720) 387-8135

(Registrant's telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. [X] Yes [ ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [X] Yes [ ] No

Indicate by check mark whether the registrant is a large accelerated filer, 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 [ ]

Accelerated filer [ ]

Non-accelerated filer [ ]

(Do not check if a smaller reporting company)

Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). [ ] Yes [X] No

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

REAL ESTATE ASSOCIATES LIMITED VII

CONSOLIDATED BALANCE SHEETS

(Unaudited)

(in thousands)


	September 30,	December 31,
	2013	2012

Assets

Investments in and advances to Local Limited
Partnerships	$ --	$ --
Cash and cash equivalents	624	992
Receivables – limited partners	262	57
Total assets	$ 886	$ 1,049

Liabilities and Partners’ Capital (Deficit)

Liabilities:
Notes payable, in default	$ --	$ 2,341
Accrued interest payable, in default	--	5,750
Accounts payable and accrued expenses	18	87
Total liabilities	18	8,178

Contingencies	--	--

Partners' capital (deficit):
General partners	(316)	(396)
Limited partners	1,184	(6,733)
Total partners’ capital (deficit)	868	(7,129)
Total liabilities and partners'
capital(deficit)	$ 886	$ 1,049

See Accompanying Notes To Consolidated Financial Statements

REAL ESTATE ASSOCIATES LIMITED VII

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

(in thousands, except per interest data)


	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2013	2012	2013	2012

Revenues	$ --	$ --	$ --	$ --

Operating expenses:
Management fees - General Partner	12	45	36	135
General and administrative	6	4	18	17
Legal and accounting	7	25	39	95
Interest	26	93	114	345
Total operating expenses	51	167	207	592

Loss from partnership operations	(51)	(167)	(207)	(592)
Gain on sale of interests in Local
Limited Partnerships	--	--	--	69
Distribution in excess of investment
in Local Limited Partnership	--	--	--	105
Gain on extinguishment of debt	4,856	2,614	8,204	8,365
Net income (loss)	$ 4,805	$ 2,447	$ 7,997	$ 7,947

Net income (loss) allocated to general
partners (1%)	$ 48	$ 24	$ 80	$ 79
Net income (loss) allocated to limited
partners (99%)	$ 4,757	$ 2,423	$ 7,917	$ 7,868

Net income (loss) per limited partnership
interest	$313.26	$158.89	$521.35	$515.95

See Accompanying Notes To Consolidated Financial Statements

REAL ESTATE ASSOCIATES LIMITED VII

CONSOLIDATED STATEMENT OF CHANGES IN PARTNERS' CAPITAL (DEFICIT)

(Unaudited)

(in thousands)


	General Partners	Limited Partners	Total

Partners' capital (deficit),
December 31, 2012	$ (396)	$(6,733)	$(7,129)

Net income for the nine months ended September 30, 2013	80	7,917	7,997

Partners' capital (deficit),
September 30, 2013	$ (316)	$ 1,184	$ 868

See Accompanying Notes To Consolidated Financial Statements

REAL ESTATE ASSOCIATES LIMITED VII

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

(in thousands)


	Nine Months Ended
	September 30,
	2013	2012
Cash flows from operating activities:
Net income (loss)	$ 7,997	$ 7,947
Adjustments to reconcile net income (loss) to net cash used
in operating activities:
Gain on sale of interests in Local Limited Partnerships	--	(69)
Distribution from sale of Local Limited Partnership
property recognized as income	--	(105)
Gain on extinguishment of debt	(8,204)	(8,365)
Changes in accounts:
Receivables – limited partners	(205)	--
Accrued interest payable	113	345
Accounts payable and accrued expenses	(69)	(5)
Net cash used in operating activities	(368)	(252)

Cash flows from investing activities:
Distribution from sale of Local Limited Partnership
property	--	55
Proceeds from sale of interests in Local Limited
Partnerships	--	69
Net cash provided by investing activities	--	124

Net decrease in cash and cash equivalents	(368)	(128)

Cash and cash equivalents, beginning of period	992	1,178

Cash and cash equivalents, end of period	$ 624	$ 1,050

See Accompanying Notes To Consolidated Financial Statements

REAL ESTATE ASSOCIATES LIMITED VII

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

(Unaudited)

NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

General

The information contained in the following notes to the unaudited consolidated financial statements is condensed from that which would appear in the annual consolidated financial statements; accordingly, the consolidated financial statements included herein should be reviewed in conjunction with the consolidated financial statements and related notes thereto contained in the Annual Report for the fiscal year ended December 31, 2012 prepared by the Partnership. Accounting measurements at interim dates inherently involve greater reliance on estimates than at year end. The results of operations for the interim periods presented are not necessarily indicative of the results expected for the entire year.

In the opinion of the Partnership’s management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting primarily of normal recurring items) considered necessary for a fair presentation. The consolidated balance sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements.

The general partners collectively share a one percent interest in profits and losses of the Partnership. The limited partners share the remaining 99 percent interest which is allocated in proportion to their respective individual investments. The general partners of the Partnership are National Partnership Investments, LLC ("NAPICO or “General Partner"), a California limited liability company, and National Partnership Investments Associates II, a California limited partnership. The General Partner is a subsidiary of Bethesda Holdings II, LLC, a privately held real estate asset management company (“Bethesda”).

At September 30, 2013 and December 31, 2012, respectively, the Partnership had 15,091.5 and 15,185.5 limited partnership interests outstanding.

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States.

Principles of Consolidation

These consolidated financial statements include the accounts of Real Estate Associates Limited VII and Real Estate Associates IV (“REA IV”), a California general partnership in which the Partnership holds 99 percent of the general partner interest. Losses in excess of the minority investment that would otherwise be attributed to the minority interest are being allocated to the Partnership.

Method of Accounting for Investments in Local Limited Partnerships

The investments in Local Limited Partnerships are accounted for using the equity method.

Net Loss Per Limited Partnership Interest

Net loss per limited partnership interest was computed by dividing the limited partners’ share of net income (loss) by the number of limited partnership interests outstanding at the beginning of the year. The number of limited partnership interests used was 15,185.5 for the three and nine months ended September 30, 2013, respectively and 15,249.5 for the three and nine months ended September 30, 2012, respectively.

REAL ESTATE ASSOCIATES LIMITED VII

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

(Unaudited)

NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Variable Interest Entities

The Partnership consolidates any variable interest entities in which the Partnership holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity investment at risk lack (i) the ability to make decisions about an entity’s activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially all of the entity’s activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, and (b) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.

In determining whether it is the primary beneficiary of a VIE, the Partnership considers qualitative and quantitative factors, including, but not limited to: which activities most significantly impact the VIE’s economic performance and which party controls such activities; the amount and characteristics of the Partnership’s investment; the obligation or likelihood for the Partnership or other investors to provide financial support; and the similarity with and significance to the business activities of the Partnership and the other investors. Significant judgments related to these determinations include estimates about the current and future fair values and performance of real estate held by these VIEs and general market conditions.

At September 30, 2013 and December 31, 2012, the Partnership held variable interests in one and three VIEs, respectively, for which the Partnership was not the primary beneficiary. The Partnership has concluded, based on its qualitative consideration of the partnership agreement, the partnership structure and the role of the general partner in each of the Local Limited Partnerships, that the general partner of each of the Local Limited Partnerships is the primary beneficiary of the respective Local Limited Partnership. In making this determination, the Partnership considered the following factors:

the general partners conduct and manage the business of the Local Limited Partnerships;

the general partners have the responsibility for and sole discretion over selecting a property management agent for the Local Limited Partnerships’ underlying real estate properties;

the general partners are responsible for approving operating and capital budgets for the properties owned by the Local Limited Partnerships;

the general partners are obligated to fund any recourse obligations of the Local Limited Partnerships;

the general partners are authorized to borrow funds on behalf of the Local Limited Partnerships; and

the Partnership, as a limited partner in each of the Local Limited Partnerships, does not have the ability to direct or otherwise significantly influence the activities of the Local Limited Partnerships that most significantly impact such entities’ economic performance.

REAL ESTATE ASSOCIATES LIMITED VII

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

(Unaudited)

NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

The one VIE at September 30, 2013 consists of a Local Limited Partnership that is directly engaged in the ownership and management of one apartment property with a total of 36 units. The Partnership is involved with that VIE as a non-controlling limited partner equity holder. The Partnership’s maximum exposure to loss as a result of its involvement with the unconsolidated VIE is limited to the Partnership’s recorded investments in and receivables from this VIE, which were zero at September 30, 2013 and December 31, 2012. The Partnership may be subject to additional losses to the extent of any financial support that the Partnership voluntarily provides in the future.

NOTE 2 - INVESTMENTS IN AND ADVANCES TO LOCAL LIMITED PARTNERSHIPS

As of September 30, 2013 and December 31, 2012, the Partnership held limited partnership interests in one Local Limited Partnership and a general partner interest in REA IV which, in turn, held limited partnership interests in zero and two additional Local Limited Partnerships, respectively; therefore, the Partnership held interests, either directly or indirectly through REA IV, in one and three Local Limited Partnerships, respectively. The other general partner of REA IV is NAPICO. The Local Limited Partnerships own residential low income rental projects consisting of 36 and 302 apartment units at September 30, 2013 and December 31, 2012, respectively. The mortgage loans of these projects are payable to or insured by various governmental agencies.

The Partnership, as a limited partner, does not have a contractual relationship with the Local Limited Partnerships or exercise control over the activities and operations, including refinancing or selling decisions, of the Local Limited Partnerships that would require or allow for consolidation. Accordingly, the Partnership accounts for its investments in the Local Limited Partnerships using the equity method. The Partnership is allocated profits and losses of the Local Limited Partnerships based upon its respective ownership percentage of 99%. Distributions of surplus cash from operations from both of the Local Limited Partnerships are restricted by the Local Limited Partnerships’ Regulatory Agreements with the United States Department of Housing and Urban Development (“HUD”). These restrictions limit the distribution to a portion, generally less than 10%, of the initial invested capital. The excess surplus cash is deposited into a residual receipts reserve, of which the ultimate realization by the Partnership is uncertain as HUD frequently retains it upon sale or dissolution of the Local Limited Partnership. The Partnership is allocated profits and losses and receives distributions from refinancings and sales in accordance with the Local Limited Partnerships’ partnership agreements. These agreements usually limit the Partnership’s distributions to an amount substantially less than its ownership percentage in the Local Limited Partnership.

The individual investments are carried at cost plus the Partnership’s share of the Local Limited Partnership’s profits less the Partnership’s share of the Local Limited Partnership’s losses, distributions and impairment charges. The Partnership is not legally liable for the obligations of the Local Limited Partnerships and is not otherwise committed to provide additional support to them. Therefore, it does not recognize losses once its investment in each of the Local Limited Partnerships reaches zero. Distributions from the Local Limited Partnerships are accounted for as a reduction of the investment balance until the investment balance is reduced to zero. When the investment balance has been reduced to zero, subsequent distributions received are recognized as income in the accompanying unaudited consolidated statements of operations. The Partnership did not receive any operating distributions from Local Limited Partnerships during the nine months ended September 30, 2013 and 2012.

At times, advances are made to the Local Limited Partnerships. Advances made by the Partnership to the individual Local Limited Partnerships are considered part of the Partnership's investment in limited partnerships. Advances made to Local Limited Partnerships for which the investment has been reduced to zero are charged to expense. There were no advances made during the nine months ended September 30, 2013 and 2012.

REAL ESTATE ASSOCIATES LIMITED VII

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

(Unaudited)

NOTE 2 - INVESTMENTS IN AND ADVANCES TO LOCAL LIMITED PARTNERSHIPS (continued)

For those investments where the Partnership has determined that the carrying value of its investments approximates the estimated fair value of those investments, the Partnership’s policy is to recognize equity in income of the Local Limited Partnerships only to the extent of distributions received and amortization of acquisition costs from those Local Limited Partnerships. Therefore, the Partnership limits its recognition of equity earnings to the amount it expects to ultimately realize.

The Partnership has no carrying value in investments in Local Limited Partnerships as of September 30, 2013 and December 31, 2012.

On February 2, 2012, Oakwood Park Apartments I and Oakwood Park Apartments II each sold their respective investment properties to the holder of the Local Limited Partnership’s non-recourse notes payable in exchange for (i) full satisfaction of non-recourse notes payable due to an affiliate of the purchaser and (ii) the sum of one dollar with respect to each property. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in either Oakwood Park Apartments I or Oakwood Park Apartments II at the date of the sale.

On March 9, 2012, Birch Manor I sold its investment property to the holder of the Local Limited Partnership’s non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnership’s non-recourse note payable due to an affiliate of the purchaser and (ii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Birch Manor I at the date of the sale.

On March 27, 2012, the Partnership assigned its limited partnership interest in Arkansas City and Oakview to a third party for a total of $3,000. This amount was recognized as gain on sale of interests in Local Limited Partnerships for the nine months ended September 30, 2012, as the Partnership had no investment balance remaining in either Arkansas City or Oakview at the date of the assignment.

On April 11, 2012, Oak Hill sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Oak Hill at the date of the sale.

On April 17, 2012 Richards Park sold its investment property to the holder of the Local Limited Partnership’s non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnership’s non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Richards Park at the date of the sale.

On May 11, 2012, Yorkview sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of $150,000. After payment of closing costs, the Partnership received a distribution from the sale of Yorkview of $105,000, approximately $50,000 of which was received during the third quarter of 2011. This amount was recognized as a distribution in excess of investment in Local Limited Partnership during the three and nine months ended September 30, 2012. The Partnership had no investment balance remaining in Yorkview at the date of the sale.

On May 11, 2012, Mount Union sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note NOTE 2 - INVESTMENTS IN AND ADVANCES TO LOCAL LIMITED PARTNERSHIPS (continued)

payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding

mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale of the property. The Partnership had no investment balance remaining in Mount Union at the date of the sale.

On May 16, 2012, Birch Manor II sold its investment property to the holder of the Local Limited Partnership’s non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnership’s non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The

REAL ESTATE ASSOCIATES LIMITED VII

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

(Unaudited)

Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Birch Manor II at the date of the sale.

On May 17, 2012, Bellair Manor sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Bellair Manor at the date of the sale.

On May 23, 2012, the Partnership assigned its limited partnership interests in Jasper, Pachuta and Shubuta to an affiliate of the Local Operating General Partner for a total of $66,000. This amount was recognized as gain on sale of interests in Local Limited Partnerships for the three and nine months ended September 30, 2012, as the Partnership had no investment balance remaining in Jasper, Pachuta or Shubuta at the date of the assignment.

On August 14, 2012, Ivywood sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable (as discussed in “Note 4”) due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Ivywood at the date of the sale and December 31, 2011.

On October 29, 2012, the Partnership assigned its limited partnership interest in Aristocrat Manor to an affiliate of the Local Operating General Partner for $5,000 and the assumption of the non-recourse note payable (as discussed in “Note 4”) by the affiliate of the Local Operating General Partner. The Partnership had no investment balance remaining in Aristocrat Manor at September 30, 2012 and December 31, 2011.

For the period January 1, 2012 through September 30, 2012 the Partnership recorded gain from sale of partnership interest of approximately $69,000, sales distributions in excess of basis of approximately $105,000 and gain of extinguishment of debt of approximately $8,365,000 in connection with the sale of the above properties.

On May 6, 2013, the Partnership assigned its limited partnership interest in Bluewater Limited Dividend Housing Association (“Bluewater”) to an affiliate of the Local Operating General Partner for the cancellation of two non-recourse notes payable (as discussed in “Note 4”) by an affiliate of the Local Operating General Partner. The Partnership had no investment balance remaining in Bluewater at September 30, 2013 and December 31, 2012. In connection with the sale, the Partnership’s non-recourse notes payable of an aggregate of approximately $920,000 and associated accrued interest of approximately $2,428,000 were extinguished resulting in a gain of extinguishment of approximately $3,348,000 for the period January 1, 2013 through June 30, 2013.

On September 17, 2013, the Partnership assigned its limited partnership interest in Tradewinds East to an affiliate of the Operating General Partner. The fund received no proceeds from the transaction. The Partnership's investment balance in this local partnership was zero at both September 20, 2013 and 2012.

REAL ESTATE ASSOCIATES LIMITED VII

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

(Unaudited)

NOTE 2 - INVESTMENTS IN AND ADVANCES TO LOCAL LIMITED PARTNERSHIPS (continued)

In August 2007, the mortgage lender for the mortgage encumbering Newton Apartments sent notice accelerating the debt. The Local Operating General Partner requested that the lender restructure or write down the debt. The Local Operating General Partner conducted mediation with the lender in June 2010. The mortgage lender was unwilling to write down or restructure the debt, but did agree to give the Local Operating General Partner additional time to complete a sale of the property.

The following are unaudited condensed combined estimated statements of operations for the three and nine months ended September 30, 2013 and 2012 for the Local Limited Partnerships in which the Partnership has invested (2012 amounts exclude Oakwood Park Apartments I and Oakwood Park Apartments II, which sold February 2, 2012, Birch Manor Apartments I, which sold March 9, 2012, Arkansas City Apartments and Oakview Apartments, due to the assignment of the Partnership’s interest in the Local Limited Partnerships on March 27, 2012, Oak Hill Apartments, which sold April 11, 2012, Richards Park Apartments, which sold on April 17, 2012, Yorkview Estates and Mount Union Apartments, which sold May 11, 2012, Birch Manor Apartments II, which sold May

16, 2012, Bellair Manor, which sold May 17, 2012 and Jasper County Properties, Pachuta and Shubuta Properties, due to the assignment of the Partnership’s interests in the Local Limited Partnerships on May 23, 2012, Ivywood, which sold August 14, 2012, Aristocrat Manor, due to the assignment of the Partnership’s interest in the Local Limited Partnership on October 29, 2012, Bluewater, which sold May 6, 2013 and Tradewinds East which sold in September 2013)(in thousands):


	Three Months Ended September 30, 2013	Three Months Ended September 30, 2012	Nine Months Ended September 30, 2013	Nine Months Ended September 30, 2012
Revenues
Rental and other	$ 36	$ 63	$ 109	$ 101

Expenses
Depreciation and amortization	4	6	11	9
Interest	8	17	24	25
Operating	33	71	100	106
	45	94	135	140
Loss from continuing operations	$ (9)	$ (31)	$ (26)	$ (39)

NOTE 3 - NOTES PAYABLE

Twelve of the original investments involved purchases of partnership interests from partners who subsequently withdrew from the operating partnership. As of September 30, 2013 and December 31, 2012, the Partnership is obligated on non-recourse notes payable of approximately zero and $2,341,000, respectively, bearing interest at 9.5 percent annually. The Partnership recognized interest expense of approximately $114,000 and $345,000 for the nine months ended September 30, 2013 and 2012, respectively. Accrued interest is approximately zero and $5,750,000 as of September 30, 2013 and December 31, 2012, respectively. These notes matured between December 1999 and December 2004. These obligations and related interest are collateralized by the Partnership's investments in the Local Limited Partnerships and are payable only out of cash distributions from the Local Limited Partnerships, as defined in the notes. Unpaid interest was due at maturity of the notes.

NOTE 3 - NOTES PAYABLE (continued)

The Partnership had entered into an agreement with the holders of the non-recourse notes payable collateralized by the Partnership’s investment in twelve Local Limited Partnerships with notes payable in which the note holder agreed to forebear taking any action under these notes pending the purchase by the note holder the properties owned by twelve of the Local Limited Partnerships. All twelve of these Local Limited Partnerships sold their respective investment properties to the note holders during 2012 and 2013. In connection with these sales, non-recourse notes payable and associated accrued interest totaling approximately $21,806,000 were extinguished.

The Partnership recorded a gain of extinguishment of approximately $8,204,000 during the period January 1, 2013 to September 30,

REAL ESTATE ASSOCIATES LIMITED VII

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

(Unaudited)

2013 and $8,365,000 for the year ended December 31, 2012.

There were no principal or interest payments made on these notes during the nine months ended September 30, 2013 or 2012.

NOTE 4 – TRANSACTIONS WITH AFFILIATED PARTIES

Under the terms of the Restated Certificate and Agreement of Limited Partnership, the Partnership is obligated to NAPICO for an annual management fee equal to 0.5 percent of the original remaining invested assets of the remaining partnerships and is calculated at the beginning of each year. Invested assets are defined as the costs of acquiring project interests, including the proportionate amount of the mortgage loans related to the Partnership's interest in the capital accounts of the respective partnerships. The fee was approximately $36,000 and $135,000 for the nine months ended September 30, 2013 and 2012, respectively.

An affiliate of the General Partner is the local general partner in one of the Partnership’s two remaining Local Limited Partnerships.

NOTE 5 - FAIR VALUE OF FINANCIAL INSTRUMENTS

Financial Accounting Standards Board Accounting Standards Codification Topic 825, “Financial Instruments”, requires disclosure of fair value information about financial instruments whether or not recognized in the balance sheet, for which it is practicable to estimate fair value. The notes payable and amounts due for partnership interests are collateralized by the Partnership’s investment in two Local Limited Partnerships and are payable only out of cash distributions from the Local Limited Partnerships. The operations generated by the Local Limited Partnerships, which account for the Partnership’s primary source of revenues, are subject to various government rules, regulations and restrictions which make it impracticable to estimate the fair value of the notes and related accrued interest payable. At September 30, 2013, the Partnership believes that the carrying amount of its other assets and liabilities reported on the consolidated balance sheet that require such disclosure approximated their fair value due to the short-term maturity of these instruments.

NOTE 6 - CONTINGENCIES

The General Partner is involved in various lawsuits arising from transactions in the ordinary course of business. In the opinion of management and the General Partner, the claims will not result in any material liability to the Partnership.

NOTE 7 - SUBSEQUENT EVENT

Newton Apartments has entered a purchase and sale contract and is scheduled to close in November, 2013.

The Partnership’s management evaluated subsequent events through the time this Quarterly Report on Form 10-Q was filed.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

The Private Securities Litigation Reform Act of 1995 provides a “safe harbor” for forward-looking statements in certain circumstances. Certain information included in this Quarterly Report contains or may contain information that is forward-looking within the meaning of the federal securities laws. Actual results may differ materially from those described in these forward-looking statements and, in addition, will be affected by a variety of risks and factors, some of which are beyond the Partnership’s control, including, without limitation: financing risks, including the availability and cost of financing and the risk that the Partnership’s cash flows from operations may be insufficient to meet required payments of principal and interest; national and local economic conditions, including the pace of job growth and the level of unemployment; the terms of governmental regulations that affect the Partnership and its investment in Local Limited Partnerships and interpretations of those regulations; the competitive environment in which the Partnership operates; real estate risks, including fluctuations in real estate values and the general economic climate in local markets and competition for residents in such markets; litigation, including costs associated with prosecuting or defending claims and any adverse outcomes; and possible environmental liabilities, including costs, fines or penalties that may be incurred due to necessary remediation of contamination of properties presently owned or previously owned by the Local Limited Partnerships in which the Partnership has invested. Readers should carefully review the Partnership’s consolidated financial statements and the notes thereto, as well as the other documents the Partnership files from time to time with the Securities and Exchange Commission.

The General Partner monitors developments in the area of legal and regulatory compliance.

Liquidity and Capital Resources

The Partnership's primary source of funds consists of the receipt of distributions from Local Limited Partnerships in which the Partnership has invested. It is not expected that any of the Local Limited Partnerships in which the Partnership has invested will generate cash flow from operations sufficient to provide for distributions to limited partners in any material amount. An infrequent source of funds is from the sale of a Local Limited Partnership property or the sale of the Partnership’s interest in a Local Limited Partnership. The Corporate General Partner has determined that its cash and cash equivalents are to be reserved to fund Partnership reserves and operating expenses.

As of September 30, 2013 and December 31, 2012, the Partnership had cash and cash equivalents of approximately $624,000 and $992,000, respectively. All of this cash is on deposit with a financial institution. The decrease in cash is due to cash used in operations.

The Partnership's remaining investment involved purchases of partnership interests from partners who subsequently withdrew from the operating partnership. The Partnership is obligated for non-recourse notes payable of approximately $1,421,000 to the sellers of the partnership interests, bearing interest at 9.5 percent annually. Total outstanding accrued interest at September 30, 2013 was approximately $3,439,000. These obligations and the related interest are collateralized by the Partnership's investments in the Local Limited Partnerships and are payable only out of cash distributions from the Local Limited Partnerships, as defined in the notes. Accrued but unpaid interest was due at maturity of the notes. The Partnership has not repaid the notes payable and is in default under the remaining terms of the notes. However, the Partnership has agreements with the non-recourse note holder for the notes payable in which the note holder agreed to forebear taking any action under these notes in order to permit the Partnership to negotiate the sale of its limited partnership interests in these Local Limited Partnerships to the local general partner of the respective Local Limited Partnerships.

On April 11, 2012, Oak Hill sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable (as discussed above) due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Oak Hill at the date of the sale.

On May 11, 2012, Yorkview sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable (as discussed above) due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of $150,000. After payment of closing costs, the Partnership received a distribution from the sale of Yorkview of $105,000, approximately $50,000 of which was received during the third quarter of 2011. This amount was recognized as a distribution in excess of investment in Local Limited Partnership during the three and nine months ended September 30, 2012. The Partnership had no investment balance remaining in Yorkview at the date of the sale.

On May 11, 2012, Mount Union sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable (as discussed above) due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale of the property. The Partnership had no investment balance remaining in Mount Union at the date of the sale.

On May 17, 2012, Bellair Manor sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable (as discussed above) due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Bellair Manor at the date of the sale.

outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Ivywood at the date of the sale and December 31, 2011.

For the period January 1, 2012 through September 30, 2012 the Partnership recorded gain from sale of partnership interest of approximately $69,000, sales distributions in excess of basis of approximately $105,000 and gains of extinguishment of debt of approximately $8,365,000 in connection with the sale of the above properties.

On May 6, 2013, the Partnership assigned its limited partnership interest in Bluewater Limited Dividend Housing Association (“Bluewater”) to an affiliate of the Local Operating General Partner for the cancellation of non-recourse notes payable by an affiliate of the Local Operating General Partner. The Partnership had no investment balance remaining in Bluewater at September 30, 2013 and December 31, 2012. In connection with the sale, the Partnership’s non-recourse notes payable assumed with the property with an aggregate of approximately $920,000 and associated accrued interest of approximately $2,428,000 were extinguished resulting in a gain of approximately $3,348,000 for the period January 1, 2013 through September 30, 2013.

On September 17, 2013, the Partnership assigned its limited partnership interest in Tradewinds East to a third party. The fund received no proceeds from the transaction. The Partnership's investment balance in this local partnership was zero at both September 20, 2013 and 2012.

The unaudited consolidated financial statements have been prepared assuming the Partnership will continue as a going concern. The Partnership continues to generate recurring operating losses. In addition, the Partnership is in default on notes payable and related accrued interest payable that matured between December 1999 and December 2004. As a result, there is substantial doubt about the Partnership's ability to continue as a going concern. The unaudited consolidated financial statements do not include any adjustments to reflect the possible future effects of the recoverability and classification of assets or amounts and classifications of liabilities that may result from the outcome of these uncertainties.

Results of Operations

At September 30, 2013 and December 31, 2012, the Partnership held investments in one Local Limited Partnership and a general partner interest in REA IV which, in turn, held limited partnership interests in zero and two additional Local Limited Partnerships, respectively; therefore, the Partnership held interests, either directly or indirectly through REA IV, in one and three Local Limited Partnerships, respectively. The other general partner of REA IV is NAPICO. The Local Limited Partnerships all own housing projects, most of which were substantially rented. The Partnership, as a limited partner, does not have a contractual relationship with the Local Limited Partnerships or exercise control over the activities and operations, including refinancing or selling decisions of the Local Limited Partnerships that would require or allow for consolidation. Accordingly, the Partnership accounts for its investment in the Local Limited Partnerships using the equity method. Thus the individual investments are carried at cost plus the Partnership’s share of the Local Limited Partnership’s profits less the Partnership’s share of the Local Limited Partnership’s losses, distributions, and impairment charges. However, since the Partnership is not legally liable for the obligations of the Local Limited Partnerships, or is not otherwise committed to provide additional support to them, it does not recognize losses once its investment in each of the Local Limited Partnerships reaches zero. Distributions from the Local Limited Partnerships are accounted for as a reduction of the investment balance until the investment balance is reduced to zero. Subsequent distributions received are recognized as income in the consolidated statements of operations. For those investments where the Partnership has determined that the carrying value of its investments approximates the estimated fair value of those investments, the Partnership’s policy is to recognize equity in income of the Local Limited Partnerships only to the extent of distributions received, and amortization of acquisition costs from those Local Limited Partnerships.

There was no recognition of equity in losses from the Local Limited Partnerships for the three and nine months ended September 30, 2013 and 2012, as the Partnership's investment in all Local Limited Partnerships had been reduced to zero prior to January 1, 2012.

The Partnership did not receive any operating distributions from Local Limited Partnerships during the nine months ended September 30, 2013 and 2012.

Operating expenses, other than interest expense and management fees, consist of legal and accounting fees for services rendered to the Partnership and general and administrative expenses. Legal and accounting fees were approximately $7,000 and $25,000 for the three months ended September 30, 2013 and 2012, respectively, and approximately $39,000 and $95,000 for the nine months ended September 30, 2013 and 2012, respectively. The decrease in legal and accounting fees for both periods is primarily due to decreases in costs associated with the decrease in transactions. General and administrative expenses were approximately $6,000 and $4,000 for the three months ended September 30, 2013 and 2012, respectively, and approximately $18,000 and $17,000 for the nine months ended September 30, 2013 and 2012, respectively.

A recurring partnership expense is the annual management fee. The fee is payable to the General Partner of the Partnership and is calculated at 0.5 percent of the Partnership's original remaining invested assets and is calculated at the beginning of each year. The management fee is paid to the General Partner for its continuing management of Partnership affairs. Management fees were approximately $12,000 and $45,000 for each of the three months ended September 30, 2013 and 2012 and approximately $36,000 and $135,000 for each of the nine months ended September 30, 2013 and 2012, respectively.

The Partnership, as a limited partner in the Local Limited Partnerships in which it has invested, is subject to the risks incident to the management and ownership of improved real estate. The Partnership investments are also subject to adverse general economic conditions and, accordingly, the status of the national economy, including substantial unemployment, concurrent inflation and changing legislation, which could increase vacancy levels, rental payment defaults, and operating expenses, which in turn, could substantially increase the risk of operating losses for the projects.

Off-Balance Sheet Arrangements

The Partnership owns limited partnership interests in unconsolidated Local Limited Partnerships, in which the Partnership’s ownership percentage is 99%. However, based on the provisions of the relevant partnership agreements, the Partnership, as a limited partner, does not have control or a contractual relationship with the Local Limited Partnerships that would require or allow for consolidation under accounting principles generally accepted in the United States (see “Note 2 –Organization and Summary of Significant Accounting Policies” of the consolidated financial statements in “Item 1. Financial Statements”). There are no lines of credit, side agreements or any other derivative financial instruments between the Local Limited Partnerships and the Partnership. Accordingly the Partnership’s maximum risk of loss related to these unconsolidated Local Limited Partnerships is limited to the recorded investments in and receivables from the Local Limited Partnerships. See “Note 3 – Investments in and Advances to Local Limited Partnerships” of the consolidated financial statements in “Item 1. Financial Statements” for additional information about the Partnership’s investments in unconsolidated Local Limited Partnerships.

Other

Bethesda Holdings II, LLC (“Bethesda”) and its affiliates owned 1,177.58 Limited Partnership Interests in the Partnership representing 7.75% of the outstanding interests in the Partnership at September 30, 2013. It is possible that Bethesda or its affiliates will acquire additional Limited Partnership Interests in the Partnership, either through private purchases or tender offers. Pursuant to the Partnership Agreement, unitholders holding a majority of the Limited Partnership Interests are entitled to take action with respect to a variety of matters, that include, but are not limited to, voting on certain amendments to the Partnership Agreement and voting to remove the General Partner. Although the General Partner owes fiduciary duties to the limited partners of the Partnership, the General Partner also owes fiduciary duties to Bethesda as its sole stockholder. As a result, the duties of the General Partner, as general partner, to the Partnership and its limited partners may come into conflict with the duties of the General Partner to Bethesda as its sole stockholder.

Variable Interest Entities

the general partners conduct and manage the business of the Local Limited Partnerships;

the general partners have the responsibility for and sole discretion over selecting a property management agent for the Local Limited Partnerships’ underlying real estate properties;

the general partners are responsible for approving operating and capital budgets for the properties owned by the Local Limited Partnerships;

the general partners are obligated to fund any recourse obligations of the Local Limited Partnerships;

the general partners are authorized to borrow funds on behalf of the Local Limited Partnerships; and

Critical Accounting Policies and Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires the Partnership to make estimates and assumptions. Judgments and assessments of uncertainties are required in applying the Partnership’s accounting policies in many areas. The Partnership believes that of its significant accounting policies, the following may involve a higher degree of judgment and complexity.

Method of Accounting for Investments in Limited Partnerships

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable.

Item 4. Controls and Procedures.

(a)

Disclosure Controls and Procedures.

The Partnership’s management, with the participation of the Senior Managing Director and Director of Reporting of Bethesda, who are the equivalent of the Partnership’s principal executive officer and principal financial officer, respectively, has evaluated the effectiveness of the Partnership’s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end of the period covered by this report. Based on such evaluation, the Senior Managing Director and Director of Reporting of Bethesda, who are the equivalent of the Partnership’s principal executive officer and principal financial officer, respectively, have concluded that, as of the end of such period, the Partnership’s disclosure controls and procedures are effective.

(b)

Changes in Internal Control Over Financial Reporting.

There has been no change in the Partnership’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fiscal quarter to which this report relates that has materially affected, or is reasonably likely to materially affect, the Partnership’s internal control over financial reporting.

PART II OTHER INFORMATION

Item 6. Exhibits.

See Exhibit Index.

The agreements included as exhibits to this Form 10-Q contain representations and warranties by each of the parties to the applicable agreement. These representations and warranties have been made solely for the benefit of the other parties to the applicable agreement and:

should not in all instances be treated as categorical statements of fact, but rather as a way of allocating the risk to one of the parties if those statements prove to be inaccurate;

have been qualified by disclosures that were made to the other party in connection with the negotiation of the applicable agreement, which disclosures are not necessarily reflected in the agreement;

may apply standards of materiality in a way that is different from what may be viewed as material to an investor; and

were made only as of the date of the applicable agreement or such other date or dates as may be specified in the agreement and are subject to more recent developments.

Accordingly, these representations and warranties may not describe the actual state of affairs as of the date they were made or at any other time. The Partnership acknowledges that, notwithstanding the inclusion of the foregoing cautionary statements, it is responsible for considering whether additional specific disclosures of material information regarding material contractual provisions are required to make the statements in this Form 10-Q not misleading. Additional information about the Partnership may be found elsewhere in this Form 10-Q and the Partnership’s other public filings, which are available without charge through the SEC’s website at http://www.sec.gov.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


	REAL ESTATE ASSOCIATES LIMITED VII

	By: National Partnership Investments, LLC
	General Partner

Date: November 13, 2013	By: /s/Brian Flaherty
	Brian Flaherty
	Senior Managing Director

Date: November 13, 2013	By: /s/Joseph Dryden
	Joseph Dryden
	V.P. of Finance/CFO

REAL ESTATE ASSOCIATES LIMITED VII

EXHIBIT INDEX

Exhibit

Description of Exhibit

Restated Certificate and Agreement of Limited Partnership dated May 24, 1983 filed with the Securities and Exchange Commission Form S-11 No. 2-84816, which is hereby incorporated by reference.

10.1

Assignment and Assumption Agreement by and between Real Estate Associates IV, a California general partnership, Joel I. Ferguson, AMG-MGT, LLC, a Michigan limited liability company, and AMG-MGT, LLC and Bluewater Corporation, a Michigan corporation, dated May 6, 2013, incorporated by reference to the Partnership’s Current Report on Form 8-K dated May 6, 2013.

31.1

Certification of equivalent of Chief Executive Officer pursuant to Securities Exchange Act Rules 13a-14(a)/15d-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2

Certification of equivalent of Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a)/15d-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1

Certification of the equivalent of the Chief Executive Officer and the Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101

XBRL (Extensible Business Reporting Language). The following materials from Real Estate Associates Limited VII’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2013, formatted in XBRL: (i) consolidated balance sheets, (ii) consolidated statements of operations, (iii) consolidated statement of changes in partners’ deficit, (iv) consolidated statements of cash flows, and (v) notes to consolidated financial statements (1)

(1)

As provided in Rule 406T of Regulation S-T, this information is furnished and not filed for purposes of Sections 11 and 12 of the Securities Act of 1933 and Section 18 of the Securities Exchange Act of 1934.

EX-31.1 2 real7_ex31z1.htm CERTIFICATION Certification

Exhibit 31.1

CERTIFICATION

I, Brian Flaherty, certify that:

I have reviewed this quarterly report on Form 10-Q of Real Estate Associates Limited VII;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)), for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other

employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 13, 2013

/s/Brian Flaherty

Brian Flaherty

Senior Managing Director of National Partnership Investments, LLC, equivalent of the chief executive officer of the Partnership

EX-31.2 3 real7_ex31z2.htm CERTIFICATION Certification

Exhibit 31.2

CERTIFICATION

I, Joseph Dryden, certify that:

I have reviewed this quarterly report on Form 10-Q of Real Estate Associates Limited VII;

(a)

(b)

(c)

(d)

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 13, 2013

/s/Joseph Dryden

Joseph Dryden

V.P. of Finance/CFO

EX-32.1 4 real7_ex32z1.htm CERTIFICATION Certification

Exhibit 32.1

Certification of CEO and CFO

Pursuant to 18 U.S.C. Section 1350,

As Adopted Pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report on Form 10-Q of Real Estate Associates Limited VII (the "Partnership"), for the quarterly period ended September 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Brian Flaherty, as the equivalent of the chief executive officer of the Partnership, and Edward Schmidt, as the equivalent of the chief financial officer of the Partnership, each hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of his knowledge:

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Partnership.


	/s/Brian Flaherty
	Name: Brian Flaherty
	Date: November 13, 2013

	/s/Joseph Dryden
	Name: Joseph Dryden
	Date: November 13, 2013

This certification is furnished with this Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not be deemed filed by the Partnership for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

EX-101.INS 5 real7-20130930.xml XBRL INSTANCE DOCUMENT

NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   General   The information contained in the following notes to the unaudited consolidated financial statements is condensed from that which would appear in the annual consolidated financial statements; accordingly, the consolidated financial statements included herein should be reviewed in conjunction with the consolidated financial statements and related notes thereto contained in the Annual Report for the fiscal year ended December 31, 2012 prepared by the Partnership.  Accounting measurements at interim dates inherently involve greater reliance on estimates than at year end.  The results of operations for the interim periods presented are not necessarily indicative of the results expected for the entire year.   In the opinion of the Partnerships management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting primarily of normal recurring items) considered necessary for a fair presentation. The consolidated balance sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements.   The general partners collectively share a one percent interest in profits and losses of the Partnership.  The limited partners share the remaining 99 percent interest which is allocated in proportion to their respective individual investments.  The general partners of the Partnership are National Partnership Investments, LLC ("NAPICO or General Partner"), a California limited liability company, and National Partnership Investments Associates II, a California limited partnership.  The General Partner is a subsidiary of Bethesda Holdings II, LLC, a privately held real estate asset management company (Bethesda).   At September 30, 2013 and December 31, 2012, respectively, the Partnership had 15,091.5 and 15,185.5 limited partnership interests outstanding.   Basis of Presentation   The accompanying unaudited consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States.   Principles of Consolidation   These consolidated financial statements include the accounts of Real Estate Associates Limited VII and Real Estate Associates IV (REA IV), a California general partnership in which the Partnership holds 99 percent of the general partner interest.  Losses in excess of the minority investment that would otherwise be attributed to the minority interest are being allocated to the Partnership.   Method of Accounting for Investments in Local Limited Partnerships   The investments in Local Limited Partnerships are accounted for using the equity method.   Net Loss Per Limited Partnership Interest   Net loss per limited partnership interest was computed by dividing the limited partners share of net income (loss) by the number of limited partnership interests outstanding at the beginning of the year. The number of limited partnership interests used was 15,185.5 for the three and nine months ended September 30, 2013, respectively and 15,249.5 for the three and nine months ended September 30, 2012, respectively.   Variable Interest Entities   The Partnership consolidates any variable interest entities in which the Partnership holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity investment at risk lack (i) the ability to make decisions about an entitys activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially all of the entitys activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the VIE that most significantly impact the VIEs economic performance, and (b) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.   In determining whether it is the primary beneficiary of a VIE, the Partnership considers qualitative and quantitative factors, including, but not limited to: which activities most significantly impact the VIEs economic performance and which party controls such activities; the amount and characteristics of the Partnerships investment; the obligation or likelihood for the Partnership or other investors to provide financial support; and the similarity with and significance to the business activities of the Partnership and the other investors.  Significant judgments related to these determinations include estimates about the current and future fair values and performance of real estate held by these VIEs and general market conditions.   At September 30, 2013 and December 31, 2012, the Partnership held variable interests in one and three VIEs, respectively, for which the Partnership was not the primary beneficiary. The Partnership has concluded, based on its qualitative consideration of the partnership agreement, the partnership structure and the role of the general partner in each of the Local Limited Partnerships, that the general partner of each of the Local Limited Partnerships is the primary beneficiary of the respective Local Limited Partnership. In making this determination, the Partnership considered the following factors:   ·         the general partners conduct and manage the business of the Local Limited Partnerships; ·         the general partners have the responsibility for and sole discretion over selecting a property management agent for the Local Limited Partnerships underlying real estate properties; ·         the general partners are responsible for approving operating and capital budgets for the properties owned by the Local Limited Partnerships; ·         the general partners are obligated to fund any recourse obligations of the Local Limited Partnerships; ·         the general partners are authorized to borrow funds on behalf of the Local Limited Partnerships; and ·         the Partnership, as a limited partner in each of the Local Limited Partnerships, does not have the ability to direct or otherwise significantly influence the activities of the Local Limited Partnerships that most significantly impact such entities economic performance.   The one VIE at September 30, 2013 consists of a Local Limited Partnership that is directly engaged in the ownership and management of one apartment property with a total of 36 units. The Partnership is involved with that VIE as a non-controlling limited partner equity holder. The Partnerships maximum exposure to loss as a result of its involvement with the unconsolidated VIE is limited to the Partnerships recorded investments in and receivables from this VIE, which were zero at September 30, 2013 and December 31, 2012. The Partnership may be subject to additional losses to the extent of any financial support that the Partnership voluntarily provides in the future.

NOTE 2 - INVESTMENTS IN AND ADVANCES TO LOCAL LIMITED PARTNERSHIPS   As of September 30, 2013 and December 31, 2012, the Partnership held limited partnership interests in one Local Limited Partnership and a general partner interest in REA IV which, in turn, held limited partnership interests in zero and two additional Local Limited Partnerships, respectively; therefore, the Partnership held interests, either directly or indirectly through REA IV, in one and three Local Limited Partnerships, respectively. The other general partner of REA IV is NAPICO. The Local Limited Partnerships own residential low income rental projects consisting of 36 and 302 apartment units at September 30, 2013 and December 31, 2012, respectively. The mortgage loans of these projects are payable to or insured by various governmental agencies.   The Partnership, as a limited partner, does not have a contractual relationship with the Local Limited Partnerships or exercise control over the activities and operations, including refinancing or selling decisions, of the Local Limited Partnerships that would require or allow for consolidation. Accordingly, the Partnership accounts for its investments in the Local Limited Partnerships using the equity method. The Partnership is allocated profits and losses of the Local Limited Partnerships based upon its respective ownership percentage of 99%. Distributions of surplus cash from operations from both of the Local Limited Partnerships are restricted by the Local Limited Partnerships Regulatory Agreements with the United States Department of Housing and Urban Development (HUD). These restrictions limit the distribution to a portion, generally less than 10%, of the initial invested capital. The excess surplus cash is deposited into a residual receipts reserve, of which the ultimate realization by the Partnership is uncertain as HUD frequently retains it upon sale or dissolution of the Local Limited Partnership. The Partnership is allocated profits and losses and receives distributions from refinancings and sales in accordance with the Local Limited Partnerships partnership agreements. These agreements usually limit the Partnerships distributions to an amount substantially less than its ownership percentage in the Local Limited Partnership.   The individual investments are carried at cost plus the Partnerships share of the Local Limited Partnerships profits less the Partnerships share of the Local Limited Partnerships losses, distributions and impairment charges. The Partnership is not legally liable for the obligations of the Local Limited Partnerships and is not otherwise committed to provide additional support to them. Therefore, it does not recognize losses once its investment in each of the Local Limited Partnerships reaches zero. Distributions from the Local Limited Partnerships are accounted for as a reduction of the investment balance until the investment balance is reduced to zero. When the investment balance has been reduced to zero, subsequent distributions received are recognized as income in the accompanying unaudited consolidated statements of operations. The Partnership did not receive any operating distributions from Local Limited Partnerships during the nine months ended September 30, 2013 and 2012.   At times, advances are made to the Local Limited Partnerships. Advances made by the Partnership to the individual Local Limited Partnerships are considered part of the Partnership's investment in limited partnerships. Advances made to Local Limited Partnerships for which the investment has been reduced to zero are charged to expense. There were no advances made during the nine months ended September 30, 2013 and 2012.   For those investments where the Partnership has determined that the carrying value of its investments approximates the estimated fair value of those investments, the Partnerships policy is to recognize equity in income of the Local Limited Partnerships only to the extent of distributions received and amortization of acquisition costs from those Local Limited Partnerships.  Therefore, the Partnership limits its recognition of equity earnings to the amount it expects to ultimately realize.   The Partnership has no carrying value in investments in Local Limited Partnerships as of September 30, 2013 and December 31, 2012.   On February 2, 2012, Oakwood Park Apartments I and Oakwood Park Apartments II each sold their respective investment properties to the holder of the Local Limited Partnerships non-recourse notes payable in exchange for (i) full satisfaction of non-recourse notes payable due to an affiliate of the purchaser and (ii) the sum of one dollar with respect to each property. The Partnership did not receive any proceeds from the sale.  The Partnership had no investment balance remaining in either Oakwood Park Apartments I or Oakwood Park Apartments II at the date of the sale.   On March 9, 2012, Birch Manor I sold its investment property to the holder of the Local Limited Partnerships non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnerships non-recourse note payable due to an affiliate of the purchaser and (ii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Birch Manor I at the date of the sale.   On March 27, 2012, the Partnership assigned its limited partnership interest in Arkansas City and Oakview to a third party for a total of $3,000. This amount was recognized as gain on sale of interests in Local Limited Partnerships for the nine months ended September 30, 2012, as the Partnership had no investment balance remaining in either Arkansas City or Oakview at the date of the assignment.   On April 11, 2012, Oak Hill sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Oak Hill at the date of the sale.   On April 17, 2012 Richards Park sold its investment property to the holder of the Local Limited Partnerships non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnerships non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Richards Park at the date of the sale.   On May 11, 2012, Yorkview sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of $150,000. After payment of closing costs, the Partnership received a distribution from the sale of Yorkview of $105,000, approximately $50,000 of which was received during the third quarter of 2011. This amount was recognized as a distribution in excess of investment in Local Limited Partnership during the three and nine months ended September 30, 2012. The Partnership had no investment balance remaining in Yorkview at the date of the sale.   On May 11, 2012, Mount Union sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding   mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale of the property. The Partnership had no investment balance remaining in Mount Union at the date of the sale.   On May 16, 2012, Birch Manor II sold its investment property to the holder of the Local Limited Partnerships non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnerships non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Birch Manor II at the date of the sale.   On May 17, 2012, Bellair Manor sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Bellair Manor at the date of the sale.   On May 23, 2012, the Partnership assigned its limited partnership interests in Jasper, Pachuta and Shubuta to an affiliate of the Local Operating General Partner for a total of $66,000. This amount was recognized as gain on sale of interests in Local Limited Partnerships for the three and nine months ended September 30, 2012, as the Partnership had no investment balance remaining in Jasper, Pachuta or Shubuta at the date of the assignment.   On August 14, 2012, Ivywood sold its investment property to the holder  of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable (as discussed in Note 4) due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Ivywood at the date of the sale and December 31, 2011.   On October 29, 2012, the Partnership assigned its limited partnership interest in Aristocrat Manor to an affiliate of the Local Operating General Partner for $5,000 and the assumption of the non-recourse note payable (as discussed in Note 4) by the affiliate of the Local Operating General Partner. The Partnership had no investment balance remaining in Aristocrat Manor at September 30, 2012 and December 31, 2011.   For the period January 1, 2012 through September 30, 2012 the Partnership recorded gain from sale of partnership interest of approximately $69,000, sales distributions in excess of basis of approximately $105,000 and gain of extinguishment of debt of approximately $8,365,000 in connection with the sale of the above properties.   On May 6, 2013, the Partnership assigned its limited partnership interest in Bluewater Limited Dividend Housing Association (Bluewater) to an affiliate of the Local Operating General Partner for the cancellation of two non-recourse notes payable (as discussed in Note 4) by an affiliate of the Local Operating General Partner. The Partnership had no investment balance remaining in Bluewater at September 30, 2013 and December 31, 2012.  In connection with the sale, the Partnerships non-recourse notes payable of an aggregate of approximately $920,000 and associated accrued interest of approximately $2,428,000 were extinguished resulting in a gain of extinguishment of approximately $3,348,000 for the period January 1, 2013 through June 30, 2013.   On September 17, 2013, the Partnership assigned its limited partnership interest in Tradewinds East to an affiliate of the Operating General Partner. The fund received no proceeds from the transaction. The Partnership's investment balance in this local partnership was zero at both September 20, 2013 and 2012.   In August 2007, the mortgage lender for the mortgage encumbering Newton Apartments sent notice accelerating the debt.  The Local Operating General Partner requested that the lender restructure or write down the debt. The Local Operating General Partner conducted mediation with the lender in June 2010. The mortgage lender was unwilling to write down or restructure the debt, but did agree to give the Local Operating General Partner additional time to complete a sale of the property.   The following are unaudited condensed combined estimated statements of operations for the three and nine months ended September 30, 2013 and 2012 for the Local Limited Partnerships in which the Partnership has invested (2012 amounts exclude Oakwood Park Apartments I and Oakwood Park Apartments II, which sold February 2, 2012, Birch Manor Apartments I, which sold March 9, 2012, Arkansas City Apartments and Oakview Apartments, due to the assignment of the Partnerships interest in the Local Limited Partnerships on March 27, 2012, Oak Hill Apartments, which sold April 11, 2012, Richards Park Apartments, which sold on April 17, 2012, Yorkview Estates and Mount Union Apartments, which sold May 11, 2012, Birch Manor Apartments II, which sold May 16, 2012, Bellair Manor, which sold May 17, 2012 and Jasper County Properties, Pachuta and Shubuta Properties, due to the assignment of the Partnerships interests in the Local Limited Partnerships on May 23, 2012, Ivywood, which sold August 14, 2012, Aristocrat Manor, due to the assignment of the Partnerships interest in the Local Limited Partnership on October 29, 2012, Bluewater, which sold May 6, 2013 and Tradewinds East which sold in September 2013)(in thousands):   <table border="0" cellspacing="0" cellpadding="0" style='margin-left:5.4pt;border-collapse:collapse'> <tr style='height:48.95pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:48.95pt'>   </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:48.95pt'> Three Months Ended September 30, 2013 </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:48.95pt'> Three Months Ended September 30, 2012 </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:48.95pt'> Nine Months Ended September 30, 2013 </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:48.95pt'> Nine Months Ended September 30, 2012 </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="top" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> Revenues </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   Rental and other </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> $ 36  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> $ 63  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> $ 109  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> $ 101  </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> Expenses </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> </tr> <tr style='height:24.5pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'>   Depreciation and     amortization </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> 4  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> 6  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> 11  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> 9  </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   Interest </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 8  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 17  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 24  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 25  </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   Operating </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 33  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 71  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 100  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 106  </td> </tr> <tr style='height:12.25pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'>   </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 45  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 94  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 135  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:12.25pt'> 140  </td> </tr> <tr style='height:24.5pt'> <td width="210" valign="top" style='width:157.5pt;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> Loss from continuing   operations </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> $ (9)  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> $ (31)  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> $ (26)  </td> <td width="120" valign="bottom" style='width:1.25in;padding:0in 5.4pt 0in 5.4pt;height:24.5pt'> $ (39)  </td> </tr> </table>

NOTE 3 - NOTES PAYABLE   Twelve of the original investments involved purchases of partnership interests from partners who subsequently withdrew from the operating partnership. As of September 30, 2013 and December 31, 2012, the Partnership is obligated on non-recourse notes payable of approximately zero and $2,341,000, respectively, bearing interest at 9.5 percent annually. The Partnership recognized interest expense of approximately $114,000 and $345,000 for the nine months ended September 30, 2013 and 2012, respectively. Accrued interest is approximately zero and $5,750,000 as of September 30, 2013 and December 31, 2012, respectively. These notes matured between December 1999 and December 2004. These obligations and related interest are collateralized by the Partnership's investments in the Local Limited Partnerships and are payable only out of cash distributions from the Local Limited Partnerships, as defined in the notes. Unpaid interest was due at maturity of the notes.   The Partnership had entered into an agreement with the holders of the non-recourse notes payable collateralized by the Partnerships investment in twelve Local Limited Partnerships with notes payable in which the note holder agreed to forebear taking any action under these notes pending the purchase by the note holder the properties owned by twelve of the Local Limited Partnerships. All twelve of these Local Limited Partnerships sold their respective investment properties to the note holders during 2012 and 2013. In connection with these sales, non-recourse notes payable and associated accrued interest totaling approximately $21,806,000 were extinguished.   The Partnership recorded a gain of extinguishment of approximately $8,204,000 during the period January 1, 2013 to September 30, 2013 and $8,365,000 for the year ended December 31, 2012.   There were no principal or interest payments made on these notes during the nine months ended September 30, 2013 or 2012.

NOTE 4 TRANSACTIONS WITH AFFILIATED PARTIES   Under the terms of the Restated Certificate and Agreement of Limited Partnership, the Partnership is obligated to NAPICO for an annual management fee equal to 0.5 percent of the original remaining invested assets of the remaining partnerships and is calculated at the beginning of each year. Invested assets are defined as the costs of acquiring project interests, including the proportionate amount of the mortgage loans related to the Partnership's interest in the capital accounts of the respective partnerships. The fee was approximately $36,000 and $135,000 for the nine months ended September 30, 2013 and 2012, respectively.   An affiliate of the General Partner is the local general partner in one of the Partnerships two remaining Local Limited Partnerships.

NOTE 5 - FAIR VALUE OF FINANCIAL INSTRUMENTS   Financial Accounting Standards Board Accounting Standards Codification Topic 825, Financial Instruments, requires disclosure of fair value information about financial instruments whether or not recognized in the balance sheet, for which it is practicable to estimate fair value. The notes payable and amounts due for partnership interests are collateralized by the Partnerships investment in two Local Limited Partnerships and are payable only out of cash distributions from the Local Limited Partnerships. The operations generated by the Local Limited Partnerships, which account for the Partnerships primary source of revenues, are subject to various government rules, regulations and restrictions which make it impracticable to estimate the fair value of the notes and related accrued interest payable. At September 30, 2013, the Partnership believes that the carrying amount of its other assets and liabilities reported on the consolidated balance sheet that require such disclosure approximated their fair value due to the short-term maturity of these instruments.

NOTE 6 - CONTINGENCIES   The General Partner is involved in various lawsuits arising from transactions in the ordinary course of business. In the opinion of management and the General Partner, the claims will not result in any material liability to the Partnership.

NOTE 7 - SUBSEQUENT EVENT   Newton Apartments has entered a purchase and sale contract and is scheduled to close in November, 2013.   The Partnerships management evaluated subsequent events through the time this Quarterly Report on Form 10-Q was filed.

General   The information contained in the following notes to the unaudited consolidated financial statements is condensed from that which would appear in the annual consolidated financial statements; accordingly, the consolidated financial statements included herein should be reviewed in conjunction with the consolidated financial statements and related notes thereto contained in the Annual Report for the fiscal year ended December 31, 2012 prepared by the Partnership.  Accounting measurements at interim dates inherently involve greater reliance on estimates than at year end.  The results of operations for the interim periods presented are not necessarily indicative of the results expected for the entire year.   In the opinion of the Partnerships management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting primarily of normal recurring items) considered necessary for a fair presentation. The consolidated balance sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements.   The general partners collectively share a one percent interest in profits and losses of the Partnership.  The limited partners share the remaining 99 percent interest which is allocated in proportion to their respective individual investments.  The general partners of the Partnership are National Partnership Investments, LLC ("NAPICO or General Partner"), a California limited liability company, and National Partnership Investments Associates II, a California limited partnership.  The General Partner is a subsidiary of Bethesda Holdings II, LLC, a privately held real estate asset management company (Bethesda).   At September 30, 2013 and December 31, 2012, respectively, the Partnership had 15,091.5 and 15,185.5 limited partnership interests outstanding.

Basis of Presentation   The accompanying unaudited consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States.

Principles of Consolidation   These consolidated financial statements include the accounts of Real Estate Associates Limited VII and Real Estate Associates IV (REA IV), a California general partnership in which the Partnership holds 99 percent of the general partner interest.  Losses in excess of the minority investment that would otherwise be attributed to the minority interest are being allocated to the Partnership.

Method of Accounting for Investments in Local Limited Partnerships   The investments in Local Limited Partnerships are accounted for using the equity method.

Net Loss Per Limited Partnership Interest   Net loss per limited partnership interest was computed by dividing the limited partners share of net income (loss) by the number of limited partnership interests outstanding at the beginning of the year. The number of limited partnership interests used was 15,185.5 for the three and nine months ended September 30, 2013, respectively and 15,249.5 for the three and nine months ended September 30, 2012, respectively.

Variable Interest Entities   The Partnership consolidates any variable interest entities in which the Partnership holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity investment at risk lack (i) the ability to make decisions about an entitys activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially all of the entitys activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the VIE that most significantly impact the VIEs economic performance, and (b) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.   In determining whether it is the primary beneficiary of a VIE, the Partnership considers qualitative and quantitative factors, including, but not limited to: which activities most significantly impact the VIEs economic performance and which party controls such activities; the amount and characteristics of the Partnerships investment; the obligation or likelihood for the Partnership or other investors to provide financial support; and the similarity with and significance to the business activities of the Partnership and the other investors.  Significant judgments related to these determinations include estimates about the current and future fair values and performance of real estate held by these VIEs and general market conditions.   At September 30, 2013 and December 31, 2012, the Partnership held variable interests in one and three VIEs, respectively, for which the Partnership was not the primary beneficiary. The Partnership has concluded, based on its qualitative consideration of the partnership agreement, the partnership structure and the role of the general partner in each of the Local Limited Partnerships, that the general partner of each of the Local Limited Partnerships is the primary beneficiary of the respective Local Limited Partnership. In making this determination, the Partnership considered the following factors:   ·         the general partners conduct and manage the business of the Local Limited Partnerships; ·         the general partners have the responsibility for and sole discretion over selecting a property management agent for the Local Limited Partnerships underlying real estate properties; ·         the general partners are responsible for approving operating and capital budgets for the properties owned by the Local Limited Partnerships; ·         the general partners are obligated to fund any recourse obligations of the Local Limited Partnerships; ·         the general partners are authorized to borrow funds on behalf of the Local Limited Partnerships; and ·         the Partnership, as a limited partner in each of the Local Limited Partnerships, does not have the ability to direct or otherwise significantly influence the activities of the Local Limited Partnerships that most significantly impact such entities economic performance.   The one VIE at September 30, 2013 consists of a Local Limited Partnership that is directly engaged in the ownership and management of one apartment property with a total of 36 units. The Partnership is involved with that VIE as a non-controlling limited partner equity holder. The Partnerships maximum exposure to loss as a result of its involvement with the unconsolidated VIE is limited to the Partnerships recorded investments in and receivables from this VIE, which were zero at September 30, 2013 and December 31, 2012. The Partnership may be subject to additional losses to the extent of any financial support that the Partnership voluntarily provides in the future. 15091.5 15185.5 15185.5 15249.5

36000

63000

109000

101000

4000

6000

11000

9000

8000

17000

24000

25000

33000

71000

100000

106000

-9000

-31000

-26000

-39000

10-Q 2013-09-30 false REAL ESTATE ASSOCIATES LTD VII 0000722648 --12-31 15091.5 Smaller Reporting Company Yes No No 2013 Q3

262000

57000

886000

1049000

2341000

5750000

18000

87000

18000

8178000

-316000

-396000

1184000

-6733000

868000

-7129000

886000

1049000

12000 45000 36000 135000

6000

4000

18000

17000

7000

25000

39000

95000

26000

93000

114000

345000

51000

167000

207000

592000

-51000

-167000

-207000

-592000

69000

105000

4856000

2614000

4805000

2447000

48000

24000

80000

79000

4757000

2423000

7917000

7868000

313.26

158.89

521.35

515.95

-396000 -6733000 -7129000

80000

7917000

7997000

-316000 1184000 868000

7997000

7947000

-69000

-105000

8204000

8365000

-205000

-113000

-345000

69000

5000

-368000

-252000

-55000

69000

124000

-368000

-128000

992000

1178000

624000

1050000

0000722648 2013-01-01 2013-09-30 0000722648 2013-09-30 0000722648 2012-12-31 0000722648 2013-07-01 2013-09-30 0000722648 2012-07-01 2012-09-30 0000722648 2012-01-01 2012-09-30 0000722648 us-gaap:GeneralPartnerMember 2013-01-01 2013-09-30 0000722648 us-gaap:LimitedPartnerMember 2013-01-01 2013-09-30 0000722648 us-gaap:GeneralPartnerMember 2012-12-31 0000722648 us-gaap:LimitedPartnerMember 2012-12-31 0000722648 us-gaap:GeneralPartnerMember 2013-09-30 0000722648 us-gaap:LimitedPartnerMember 2013-09-30 0000722648 2011-12-31 0000722648 2012-09-30 0000722648 us-gaap:PartnershipInterestMember 2013-01-01 2013-09-30 0000722648 us-gaap:PartnershipInterestMember 2013-07-01 2013-09-30 0000722648 us-gaap:PartnershipInterestMember 2012-07-01 2012-09-30 0000722648 us-gaap:PartnershipInterestMember 2012-01-01 2012-09-30 iso4217:USD shares iso4217:USD shares

EX-101.CAL 6 real7-20130930_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT EX-101.DEF 7 real7-20130930_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT EX-101.LAB 8 real7-20130930_lab.xml XBRL TAXONOMY EXTENSION LABELS LINKBASE DOCUMENT Note 7 - Subsequent Event Consolidated Statements of Cash Flows Net Income (Loss) Net Income (Loss) Total operating expenses Total operating expenses Notes payable, in default Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest General Net decrease in cash and cash equivalents Net cash provided by (used in) investing activities Adjustments to reconcile Net Income (Loss) to net cash used in operating activities: Net Income (Loss) {1} Net Income (Loss) Assets {1} Assets Depreciation, Depletion and Amortization, Nonproduction Note 5 - Fair Value of Financial Instruments Net Income (Loss) allocated to limited partners (99%) Net Income (Loss) allocated to general partners (1%) Income (Loss) from partnership operations Cash and cash equivalents Cash and cash equivalents, beginning of period Cash and cash equivalents, end of period Outstanding Limited Partnership Interests Method of Accounting For Investment in Local Partnerships Change in Accounts Receivables - limited partners Distribution from sale of Local Limited Partnership property recognized as income (loss) Receivables - limited partners Operating Costs and Expenses Interest Expense Note 2 - Investments in and Advances To Local Partnerships Consolidated Balance Sheets Entity Well-known Seasoned Issuer Entity Filer Category Gain (loss) on sale of interests in Local Limited Partnerships Document Fiscal Year Focus Document Type Proceeds from sale of interests in Local Limited Partnerships Partners' capital equity (deficit), beginning balance Partners' capital equity (deficit), beginning balance Partners' capital equity (deficit), ending balance Equity Component Net Income (Loss) per limited partnership interest Gain (loss) on Extinguishment of Debt Gain (loss) on Extinguishment of Debt General partners Revenues {1} Revenues Entity Policies Net cash used in operating activities Net cash used in operating activities General Partners Equity Components Distribution in excess of investment in Local Limited Partnership Operating Expenses: Total liabilities and partners' capital equity (deficit) Total liabilities and partners' capital equity (deficit) Accrued interest payable, in default Document Fiscal Period Focus Entity Registrant Name Note 4 - Transactions With Affiliated Parties Management fees - General Partner Partnership Interest Variable Interest Entities Principles of Consolidation Statement Interest Accounts payable and accrued expenses Liabilities {1} Liabilities Cash flows from operating activities: Partners' Capital Equity (Deficit): Entity Common Stock, Shares Outstanding Current Fiscal Year End Date Entity Central Index Key Expenses Basis of Presentation Note 6 - Contingencies Amendment Flag Repayments of Debt Details Note 1 - Organization and Summary of Significant Accounting Policies Cash flows from investing activities: Change in Accrued interest payable Change in Accrued interest payable Changes in accounts: Gain (loss) on sale of interests in Local Limited Partnerships {1} Gain (loss) on sale of interests in Local Limited Partnerships Rental Income, Nonoperating Notes Distribution from sale of Local Limited Partnership property Distribution from sale of Local Limited Partnership property Consolidated Statement of Shareholder Deficit Legal and accounting Contingencies Investments in and advances to Local Limited Partnerships Consolidated Statements of Operations Total partners' capital equity (deficit) Total partners' capital equity (deficit) Limited partners Total liabilities Total liabilities Total assets Total assets Entity Current Reporting Status Document and Entity Information: Net Loss Per Limited Partnership Interest Change in Accounts payable and accrued expenses Change in Accounts payable and accrued expenses Statement {1} Statement General and administrative Legal Entity Number of limited partnership interests Note 3 - Notes Payable Limited Partners Revenues: Entity Voluntary Filers Document Period End Date EX-101.PRE 9 real7-20130930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT EX-101.SCH 10 real7-20130930.xsd XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 000130 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: General (Policies) link:presentationLink link:definitionLink link:calculationLink 000190 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: General (Details) link:presentationLink link:definitionLink link:calculationLink 000160 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Method of Accounting For Investment in Local Partnerships (Policies) link:presentationLink link:definitionLink link:calculationLink 000140 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Basis of Presentation (Policies) link:presentationLink link:definitionLink link:calculationLink 000170 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Policies) link:presentationLink link:definitionLink link:calculationLink 000110 - Disclosure - Note 6 - Contingencies link:presentationLink link:definitionLink link:calculationLink 000070 - Disclosure - Note 2 - Investments in and Advances To Local Partnerships link:presentationLink link:definitionLink link:calculationLink 000150 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Principles of Consolidation (Policies) link:presentationLink link:definitionLink link:calculationLink 000060 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - Consolidated Statement of Shareholder Deficit (Unaudited) link:presentationLink link:definitionLink link:calculationLink 000180 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Variable Interest Entities (Policies) link:presentationLink link:definitionLink link:calculationLink 000100 - Disclosure - Note 5 - Fair Value of Financial Instruments link:presentationLink link:definitionLink link:calculationLink 000090 - Disclosure - Note 4 - Transactions With Affiliated Parties link:presentationLink link:definitionLink link:calculationLink 000220 - Disclosure - Note 3 - Notes Payable (Details) link:presentationLink link:definitionLink link:calculationLink 000080 - Disclosure - Note 3 - Notes Payable link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - Consolidated Balance Sheets (Unaudited) link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - Consolidated Statements of Operations (Unaudited) link:presentationLink link:definitionLink link:calculationLink 000210 - Disclosure - Note 2 - Investments in and Advances To Local Partnerships (Details) link:presentationLink link:definitionLink link:calculationLink 000200 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Details) link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000120 - Disclosure - Note 7 - Subsequent Event link:presentationLink link:definitionLink link:calculationLink 000050 - Statement - Consolidated Statements of Cash Flows (Unaudited) link:presentationLink link:definitionLink link:calculationLink XML 11 R17.htm IDEA: XBRL DOCUMENT

Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Policies)	9 Months Ended
Sep. 30, 2013
Policies
Net Loss Per Limited Partnership Interest	Net Loss Per Limited Partnership Interest Net loss per limited partnership interest was computed by dividing the limited partners’ share of net income (loss) by the number of limited partnership interests outstanding at the beginning of the year. The number of limited partnership interests used was 15,185.5 for the three and nine months ended September 30, 2013, respectively and 15,249.5 for the three and nine months ended September 30, 2012, respectively.

Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Policies)

9 Months Ended

Sep. 30, 2013

Policies

Net Loss Per Limited Partnership Interest

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References+ Details

EXCEL 12 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0`!@`(````(0!!5_NWL@$``,4/```3``@"6T-O;G1E;G1?5'EP97-= M+GAM;""B!`(HH``"```````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````````````````````````#,EUU/@S`4AN]-_`^DMP9* M4>*0DI68$EH^'EQ6"RTF`#7RUM M2@KG]`.E-BN@YC92&J3?R96IN?.W9DHUSV9\"C2)XQ[-E'0@7>B:'F0X>(*< MSRL7/"_]XS6)@Z*C/N/"E=2+&G$FX4(E_9GK%%J>V5QR"T M4Z'9^5U@4_?F1V-*`<&8&_?*:X]!EQ7]4F;VJ=0L.MRD@U+E>9F!4-F\]A.( MK#;`A2T`7%U%[1K5O)1;[@/Z[6%+VX6=&:1YO[;QB1P)$HYK)!PW2#AND7#T MD'#<(>'H(^&X1\+!8BP@6!R58;%4AL53&19395AR295="VRGZR'JZX%Y$A"84"Q`= MVK0-X<-O````__\#`%!+`P04``8`"````"$`M54P(_4```!,`@``"P`(`E]R M96QS+RYR96QS(*($`BB@``(````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M`````````````````````````````````````````````(R2ST[#,`S&[TB\ M0^3[ZFY("*&ENTQ(NR%4'L`D[A^UC:,D0/?VA`."2F/;T?;GSS];WN[F:50? M'&(O3L.Z*$&Q,V)[UVIXK9]6#Z!B(F=I%,<:CAQA5]W>;%]XI)2;8M?[J+*+ MBQJZE/PC8C0=3Q0+\>QRI9$P4P>J M/OH\^;*W-$UO>"_F?6*73HQ`GA,[RW;E0V8+J<_;J)I"RTF#%?.&PO7W)E M;',O=V]R:V)O;VLN>&UL+G)E;',@H@0!**```0`````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````"\E\MJPS`01?>%_H/1OI%'>9KS9?;5-\J&LJXW.&$Q2EBB=FZ+69<;> M#L\/*Y8X+W4A&Z-5QL[*L=WV_F[SHAKIPTNNJCN7A"S:9:SROGODW.65:J6; MF$[IL',TMI4^+&W).YF?9*FX2-,%M[]SL.U5SF1?9,SNBW#^X=R%D__/;8[' M.E=/)G]OE?8WCN"?QIY[ZPF03'CM\7`E%@-3%$YU'`` MI4,-!V4C@+A4`K!2+8G5+#$Q((C5@$#E4,,!E(Z8CTG'5=*JXM7;X*@N)+[8 MSE48@T-=*KQ2BS'11.L=L,30Q8UA@;()7RO2CX-(,3G4CH,:#G6ET$(!.1J4 MC9B-V3?.GYLP%0U7NU]CC3*JP<0K,RB(HXO3`K_X/M]\```#__P,`4$L#!!0`!@`(````(0#?&?QHPP(``/,'```/ M````>&PO=V]R:V)O;VLN>&ULE)5+;^(P%(7W(\U_B+*?YD6?*E1]:KII*]'" MTKI-#+'JV!G;@3*_?JZ-2$P):+HA..9^')][;%]>?58\6%"EF13#,#F*PX"* M7!9,S(?AV^O#K[,PT`9$`5P*.@Q75(=7HY\_+I=2?;Q+^1$@0.AA6!I37T21 MSDM:@3Z2-14X,Y.J`H-#-8]TK2@4NJ345#Q*X_@DJH")<$VX4/_#D+,9R^F= MS)N*"K.&*,K!H'Q=LEJ'H\L9XW2R7E$`=?T$%>K^Y&'`09O[@AE:#,-C',HE MW7JAFOJF81QGS[,X"Z-1N\@7%11T!@TWK[B\#1W]2@=I>F)_::V8,+K479$= M!I]3)@JYM#]%:U?M*$,!2SQ=I])K&%UO5'7%D2!NJ"X1?U6"16N$^Y11,E9P6@1>0& M.(B0-&]52TLS#I`UAT/S6F>.OE"=I*$G(LYJ#8']=W)S5XZ:JML7X&)<,?TT.DV)G M%IB\M2E,.-!UL0!/#(:J4W/:JR8CEJ;)"ZS@G?NVIJ=>\5EO\8"\*A`:DG'SKNF?!E-&[A?XZ0.V$K^3U<.-Q=K6 MCBSUE>S$]3`(:SN0'_MD)["'05C;@?S@)]_,+-9V(#^T27]J]X8?:SN0']ND M/[=[05C;@?P()_T9W@O"VA:4;*6O/\5[0?;NVQR<]OAN@XB#+T>GZ]K>G>WG M*/4#B8,^T)>]3>ZH`<;]?9'Z:<2!O2.<5KP8C?P`` M`/__`P!02P,$%``&``@````A`.]VC&_C`@``CP<``!@```!X;"]W;W)KR` M"58!(]MIVG^_:SNA@;15]A)BWW,/YQY?7Q:WSTV-GIA47+1+3+P`(];FHN#M M;HE__[J_F6.D-&T+6HN6+?$+4_AV]?G3XB#DHZH8TP@86K7$E=9=ZOLJKUA# ME2](FLVPOUI8?_YP M=E!G_Y&JQ.&+Y,4WWC(P&X[)',!6B$<#?2C,%B3[%]GW]@!^2%2PDNYK_5,< MOC*^JS2<]@P*,G6EQ4O&5`Z&`HTWL3)R48,`^$4--YT!AM!G^SSP0E=+'$;> M+`Y"`G"T94K?>1!-K\XR)\9XCU-Z.:KA92'!#T+)2L.FIN`$F!SQ@[?==8 M,,/DW)DDFPIH!#>$PF[_@(/7"N_F/5!CQ4'9'A M:]<.,K6JYZ.2-BZ8V&"^`W=>J[X.K]-TE!Y/%;N(">_R=CO M\S`A\^FP;AB&Y@4N>QZ]]K63[@:=NX@-DSNV876M4"[V9HB%8$B_Z^;KFJ30 MDC"-1OL;DD)G7NYG,(_MOM\GP#SLZ(Y]IW+'6X5J5L*K`L_,'>DFJEMHT=F[ ML14:)J']6\&'C\$E"#P`ET+HT\+,[/Y3NOH'``#__P,`4$L#!!0`!@`(```` M(0`CK)5E?P,``/(+```9````>&PO=V]R:W-H965T@"&W1DFJ$NANI5UIM=K+LP-.L`H8V4[3_OV.<0C8Z9+V MI0W,F9,Y<\;.+.]>RL)Y)EQ05JU<-/)=AU0IRVBU7[F_?SWR7GB>2'-28C%B-:D@LF.\Q!(>^=X3 M-2L"T7F84%*BV.YSL5NX]6B3(=[WULFG0'TJ.HO?9$3D[?N$T M^T8K`MT&GY0#6\:>%/0Q4Z\@V;O(?F@<^,&=C.SPH9`_V?$KH?M<@MT34*2$ M+;+7F(@4.@HTHV"BF%)60`'PURFI&@WH"'YI_A]I)O.5&TY'DYD?(H`[6R+D M`U64KI,>A&3E7PU")RI-$IQ((.-$@H)1,)^@R?0ZBZOJK&_& M(CJ!]!5Q8T4W9C2TI9GAH*M>CYP9#CMR+4ZO6'H#*0G?DPTI"N&D[*#6IP#& M__Q6KW816L!:`+_NUOM8K7S-TG8.P,95XSWYCOF>5L(IR`XH_=$,FL;USJ8? M)*N;'_DMD[!K-1]SV*T)+!S^",`[QF3[H-:*\[:^_@<``/__`P!02P,$%``& M``@````A`&?`X+Y\`@``X@4``!D```!X;"]W;W)K&ULC)3+CMHP%(;WE?H.EO<3)R&!`1%&,"/:D5JIJGI9&\=)+.(XLLUEWK[' M,:0!VA&;$#N_/_YS\_SI*&NTY]H(U60X"D*,>,-4+IHRPS]_K!\>,3*6-CFM M5<,S_,8-?EI\_#`_*+TU%><6`:$Q&:ZL;6>$&%9Q24V@6M[`ET)I22TL=4E, MJSG-NT.R)G$8CHFDHL&>,-/W,%11",9?%-M)WE@/T;RF%OR;2K3F3)/L'IRD M>KMK'YB2+2`VHA;VK8-B)-GLM6R4IIL:XCY&"65G=K>XP4O!M#*JL`'@B#=Z M&_.43`F0%O-<0`0N[4CS(L/+:/:<8+*8=_GY)?C!#-Z1J=3ADQ;Y%]%P2#:4 MR15@H]3625]SMP6'R`;QKEO*"[VGY7A\]1&ZK#(_&03H)1Q'(T88;NQ8.B1';&:OD M;R^*3B@/B4^0$;@_?4^#)$XGCW=0B'?4!?A"+5W,M3H@:!KX3]-2UX+1#,@N ML@0\>1]]K/\+%6)TD*6C9'B"$1PW4)[](HZB.=E#3ME)L_(:>/::9'HI>;Z5 M_(40,-R[AEP,7?^[#F=S3NS,N;HXMRN_,7027QEY3W%A!%)VOQ$GAM(/,A"' M5RE8>4TRT"17WMY37'@#R-";*^T(6O_]9+E#&8;X^RK%T55V5EXS[NH0%'PV`"_:O]D/J%56W7Z!ME8;BZUPKN4@Z]$`8@+I2RYX6[!OK; M>?$'``#__P,`4$L#!!0`!@`(````(0#E+IZL1`(```T%```9````>&PO=V]R M:W-H965TMFC+M1&J*W`2Q1CQ MCJE*=*L"__RQN!MC9"SM*MJJCA?XP`U^*#]^F.Z47IN&=_"D5EI2"[=Z14RO.:U\D6Q)&L"\;EB&\D[ M&R":M]2"?].(WIQHDKT')ZE>;_H[IF0/B*5HA3UX*$:2Y<^K3FFZ;"'W/AE2 M=F+[FQN\%$PKHVH;`8X$H[>9)V1"@%1.*P$)7-N1YG6!'Y-\-L"DG/K^_!)\ M9RZND6G4[I,6U1?1<6@VC,D-8*G4VDF?*_<3%).;ZH4?P#>-*E[336N_J]UG M+E:-A6EG$,CERJO#G!L,E&:.Q%0+!N`32>$V`QI"]_Y[)RK;%'@PBK+[ M>)"`'"VYL0OAD!BQC;%*_@ZBY(@*D/0(&8#[X_,T2L=9DHW^3R'!D0\XIY:6 M4ZUV")8&SC0]=2N8Y$!VR8;_3`:17,VC*_*EH#8PC6V9QN,IV4(+V5'S](KF M6C&[50SBLX2`O[-)B'YI\O6VG\PY,308HPMSDS/7!W@*FN&%9GBMF+VEN/(& M!UUZ/&8O&0/'H-FY-N;9/$DB;*_/%XKDG%VH0@>PT:' M@?=TQ;]2O1*=02VOX>0XNH=1Z[#/X<:JW@]VJ2SLH;]LX+7#8>IQ!.):*7NZ M&ULE%?;;J,P$'U?:?\!\=Z`R:5-E*1* MM^INI5UIM=K+LP-.8A4PLIVF_?N=L8%@()>^1&$R/F?.W'#F]V]9ZKTRJ;C( M%SX9A+['\E@D/-\N_#^_GV[N?$]IFBZ5%]L\Z$1.4Q3*A M/5)-EW,I#A[4&[Q50;%[R`R`,:8A*+,(=92G@H3H$&2%*`O_UO?@N(+,OBZC M\'8>O$(VXM+GP?K`9^U#:H\`HJE#@C":(?6GIV)&9V3&=&$H#];0I(GZ:88? MH4%GR$PC^"@\AF^9K<^HX3/J9P:7ZP6B,Q0'*GS,6W@$MM36Z0IJ@+F>&IT- M=9U<:QF9CFJ6;/(16'1V8:VE&3YI2'2:`WKL>@'H[#)92U<`[MC&&)SO.71V M84N+';5F8J8N+H[7*)P.((_G*?"<2U%:FHU-PG%_@Q&8X.OE&&^7K#)U!1$< MXT:FS,(XO<6J,37'6AR(!"97T>2$H@\M!5(N`;M%S5JH3#V*6HL`%47CBQ4B M=MQ!>CT=E0/`G"A<4P;T*;K+@O"4RV* MTN0*NCM1HM820-8I-.(%8=UM0$J3RSH]P=I:",AZ>UEK=S.0TN2PDO`$:VM? M7)GA[N(@]>9HK'=R?+.X=>W;)I>U=G<)Z5LFY,1[,FHM$]1*T'B^L.:8VTZ5 MR4WQL#_%$7@UF_@"&WJWV$I3=S[@DN=`HZ+H[F(BS;$61[EH7$7'M[,MG[T1 MVFM7QN26?6%IJKQ8[/&V%\%]J;;6-]&5N8BV[:/9"J+`>:]_@1MB0;?L!Y5; MGBLO91O`#`,>V#%@7$#O=$H>%N:+[NX+\`@SM3B.^CC1"Z>D""^M_% M\C\```#__P,`4$L#!!0`!@`(````(0!!O`=Y=0(``-<%```9````>&PO=V]R M:W-H965TY4VBCN<&EJ9GL#O`R'5,OR-#UGBLN.1H:I^0B'KBHIX%:+M8+. M11(#+7>HWS:RMSLV)3Y"I[AY7/=G0JL>*5:RE>XED%*BQ/2^[K3AJQ9]/V=C M+G;<87%"KZ0PVNK*)4C'HM!3SU?LBB'3?%9*=.#+3@Q4!;W)ILLQ9?-9J,]O M"1N[]TQLHS=?C"R_R0ZPV!B3#V"E]:.'WI?^%1YF)Z?O0@#?#2FAXNO6_="; MKR#KQF':$S3D?4W+EUNP`@N*-$D^\4Q"MR@`KT1)WQE8$/X<[AM9NJ:@H_-D M/SF=$;@DV#W[0]]RV839%YYRSJ&+S^RRIZ]"0WGB5PH0N+\3S-\SR=L2>L MJ=AB%A%S0]K\V#L@;U2Y.FQN(@9[V'&1^+>0QQH0Y*/:_/@@J+Q(:8\ M/PIJ$3&7(>C7>H16P#'TYX_WHIXX8+'_%)@:EM"VE@B]]L.3(=_P-L[U`NE[#`S>U["QIH<*C:7*!@V3B9,:%TWV(?Z4=3E1X;/`'"MBN:8+@ M2FNW6_B&&W[)\[\```#__P,`4$L#!!0`!@`(````(0#[8J5ME`8``*<;```3 M````>&PO=&AE;64O=&AE;64Q+GAM;.Q93V_;-A2_#]AW('1O;2>V&P=UBMBQ MFZU-&\1NAQYIF9984Z)`TDE]&]KC@`'#NF&7`;OM,&PKT`*[=)\F6X>M`_H5 M]DA*LAC+2](&&];5AT0B?WS_W^,C=?7:@XBA0R(DY7';JUVN>HC$/A_3.&A[ M=X;]2QL>D@K'8\QX3-K>G$COVM;[[UW%FRHD$4&P/I:;N.V%2B6;E8KT81C+ MRSPA,S*A/D%#3=+;RHCW M&+S&2NH!GXF!)DV<%08[GM8T0LYEEPETB%G;`SYC?C0D#Y2'&)8*)MI>U?R\ MRM;5"MY,%S&U8FUA7=_\TG7I@O%TS?`4P2AG6NO76U=VJ^>?__J^5/TZOF3 MXX?/CA_^=/SHT?'#'RTM9^$NCH/BPI???O;GUQ^C/YY^\_+Q%^5X6<3_^L,G MO_S\>3D0,F@AT8LOG_SV[,F+KS[]_;O')?!M@4=%^)!&1*);Y`@=\`AT,X9Q M)2"M.69EN`YQC7=70/$H`UZ?W7=D'81BIF@) MYQMAY`#W.&<=+DH-<$/S*EAX.(N#UO5D"53,+2L?V MW9`X8NXS'"LY1ZMAUC_J"2SY1Z!Y%'4Q+33*D(R>0%HMV M:01^F9?I#*YV;+-W%W4X*]-ZAQRZ2$@(S$J$'Q+FF/$ZGBD" M.S1P1%H$B)Z9B1)?7B?-AOZ'&(KA\1JCX_M M\+H>SHX;.1DC56#.M!FC=4W@K,S6KZ1$0;?785;30IV96\V(9HJBPRU769O8 MG,O!Y+EJ,)A;$SH;!/T06+D)QW[-&LX[F)&QMKOU4>86XX6+=)$,\9BD/M)Z M+_NH9IR4Q>Q,O91&\\!)0 M.YF.+"XF)XO14=MK-=8:'O)QTO8F<%2&QR@!KTO=3&(6P'V3KX0-^U.3V63Y MPINM3#$W"6IP^V'MOJ2P4P<2(=4.EJ$-#3.5A@"+-2[\JIB4OR!5BF'\/U-%[R=P!;$^UA[PX7988*0SI>UQH4(.52@)J=\7 MT#B8V@'1`E>\,`U!!7?4YK\@A_J_S3E+PZ0UG"35`0V0H+`?J5`0L@]ER43? M*<1JZ=YE2;*4D(FH@K@RL6*/R"%A0UT#FWIO]U`(H6ZJ25H&#.YD_+GO:0:- M`MWD%//-J63YWFMSX)_N?&PR@U)N'38-36;_7,2\/5CLJG:]69[MO45%],2B MS:IG60',"EM!*TW[UQ3AG%NMK5A+&J\U,N'`B\L:PV#>$"5PD83T']C_J/"9 M_>"A-]0A/X#:BN#[A28&80-1?F#R`Y+<;,-"^>,G*CZ.1WKXU=,V+W'CN1\\C M_>]/]DU?UU:I$\V=((Z\D;[U5OKWX]_^9KA*MX'W^<7S4@TBHM5(?TG3Y7VK MM7)?O-!9W<9++\*519R$3HK#Y+FU6B:>,U]1HS!HF89QUPH=/](S"?>A*R,D M=)+7]?+&C<.ED_HS/_#3+9.E:Z%[_^$YBA-G%@#JIFTY;B&;'>R(#WTWB5?Q M(KV%N%:\6/BNMXMRT!JT(&D\C-:A':8KS8W743K2S?*4EEWY,!_I=[J6F3R- MYP#QA_^NX_2[WV5_WOWQW3OC/]]^]Z^_>?-___C-[K4?O]5;A1I.)C@X+O/6 M."H6ES/)K=R"\7`11Y4A[0'<1-ZZ?XWBGR.;KB$88![];#Q<_:)]<0*<:1,\ M-P[B1$O!,NQC9R(G]+)?3)W`GR4^_6SAA'ZPS4Z;=((%1OZ[T`=-=+*5:;BN MGAFA*6SJ$PS!I@Z=X6T*89)#)X_;Y/RTQR9!5_>TKG/\)^AB5ARWJS%=NW&Q MX\-S=)5<<7J2Y]E(MVWDD+9AD%MYPBZD;#`UH.]JRNZZ5[.L8W?L7J.6";&X MRQLI[-A-NO*$0OM][^%J[FQ>V2'K\C1\K1Y`':Y9+_KHND?Z=\^FSS7BY,H# M6J.,K0\XL5F;V%B]PBCH!T$Y">IT:)J`,^,AYF.IET0V#K3\^]-VB4E"A*DC M4=C*?G?BU\^)LVV;;*B4:["*`W].*)ZG;&J2#PW3NT=[^LCT#IH6:-CX-"WW?I4_#0FW\-VW,IWE'LIH"6ZK'`)%K'((%+': MV.0SS\"H4BIFE4.@B%4.P=FLLM45UG.S.)EC!Z`H:[<-K*6R<^-AX"U2K-P2 M__F%_J;Q$O_.XC1%O7P\G/O.]IPSH=1 MJ21?^59%DQ:QD-,GV8)1S9B6;("8*$)"LD43-E8%1%D;N19R-G(-)&WD6LC: MB*ZSKW,5GIS':VQFO278MON&P59'M>-EOT`.^)Z(.=EFUY\GF^SQZ,DVLCXM MG(?\LM,W)B9]V"QRCZ4G6NS:>:+!'BM/M)"U48R;O1:72WQ*SWN0O/&W\/-C M,/)4CY'#]8+@,^7R?R[*X0.5B_%PL^"V+[&G3/M[M#M*7U$>S+]F0T5V`(R' M&ID'&VG.`Y1[]U0#_\).V/<_1C;;^71/A%J7X$E[3^)N.! MMOSSH`8%?%`?P],D`JS@"@0@004"ND4A]P'"4P4"S(P+!`C0"@'@'(F*<_H! M)LJE2L1`I1+Z+Z42.::P4E!Y02L/I5_H/V*E+:3?L]S,Y5L$>N5F'!P!<);* M0RE658KA:$=/JUR`@R,NL#'J-C/DM0_E?&4.X9(N,%0>01HXYI'FHI++N=!9 M`3CND4F#\Q`N*"@5J88`.$H@<$2T%8V_;1Z#HA&8CP9%0S`/01B#K]@G>":$ M$5(1!N!1TBNJ>4);&#&NZ`8.@JH,R46#J2I%\AA4YLI4CN&!K*6XI30^%.$7M5'N) M$_\7+#+IX1`7Q50OT>EAHM1W^3,_)\[RR=M@*9IM66P6AVN]0%+4-]X&HXCP M(*9*/TK>NE9'>>/^.0/+^8XX:3E;U)\LS+^)#+&X?3)"3H*@2HMJ#.3K'$/C M(=!0%Z&>J]I-5(=3C0$#M7(,7+B$TD&#)W]W1*\_HC8="@WC.Y\M'A"[ M/>#:X:(<0)W>>='A]:O29[,1\%40&G?*/D;8H@/+#.ZF#?&6C7)1HM&3M'BZ MW?B]=J.]=RD+($-GB9N>%)^M_0#W8=)J@Q:,+@:M.)QD)_,I_C%96%QELDPJ M`W&R,!.L*PL2W4E07UF:P.K.5DX7Z6VK)0V,EE48FGPF5A&E<7 M%YKDLD3?=R5];^WCD15#*UQDL@PN7E;%(SS'V=B!R75E53R".%X63*XKJ^(1 M"#E9%I34E57Q"!9X60BWNK)*'BT0Q\GJ2OK^;B^/8JQ2Y4(&%R^KXE&,U8YD MK/*R*A[%6"63Z^*J>(14SE\6+M255?$HY@E+,D_P-E8\BK[O2OK^;485(]Z4 MC/A,2L4=OG$^PD.Y4C[*I%2LB5'>D8SR3$K%EQC?EF1\9U(JIB"/L\C"!1G6 M,RDE1QW1NY:D=R?.O,BZ8L"8DB[!>U#<=8#WT\3T=AM6F^:E/<:%D*$OL##:,R@AXWR\")G#1.MAI5XTIQ(NE=27%_BN/21Z($$X4S(O/?DI M;L`O.K&(`[!D<#S%J)"7(MYD%$D9_W"2B'J+T'7?Q.@!BZK]!LS^YYOJ5FWF M]Y3>EL5NXB[7`W#OW%LXZR!]*B^.].K[7]BC+0BF_%<_^%_BE(D8Z=7WC_3, M$'HQ[NQ&NOFXPG,H^*NM$W^D__HXZ0T>'FWSIF],^C=6Q^O>#+J3AYNN-9T\ M/-@#PS2F_X/+Z-5B]W@WU1FO[F*O&,..0]NZ7P5XP5>2&YN#_UR=&^G<00:? M/2@`V+B#OC"BM2I??3;^/P```/__`P!02P,$%``&``@````A`+[NYU).)0`` MVH0``!0```!X;"]S:&%R9613=')I;F=S+GAM;.1=W6[<1I:^7V#?H6!X8!EH M.VK)=NS$R:*MGZ1GY98CR0ZR=U0WI6;<3?:03(4OUQD^3Q:XC_SRR^*11Y'DV(:Q\OY[(N=[>UG M7\RC)+UGQEF9+K^Y]Z2/:A+^>QHO'9G>[9W:V M^[OAC[?,]%7X_(/P#Y:ZD_@R*99Y!)I'T3P.GWIPG9X.S`S,X/3W> M&^)?I^;H;-^\&P[#QRNJSJX7S;'ZVX]^Z'SC39PG&9DV,?O1LO'R`&R="&L/ M9]%E.,J#BVA6--ZQ2]S#AN31#!LQB3^:?X^O&V]OX_^^W-EY]N1Y^-->F>=X MW1PFQ1A#_!1'>2>)#QX]ZN\\VNV'8S@RLOD\2\WI,AN_[YG3:93'A3DNER*S M$.*.UPZ369R;/;#D,LN;I)_.HQD?.(D76;[$,&8OFR^BM/&DH\(NJ'[^=!DM MRR*<_<%/<>-O=HAWV:Q,EU%^#:Y@ZL9C#T99.)I]\\=X-GOT/LVNP(8X*J"F M$S,LBC+.PQXM^G^^;^P_#U86K.IEE9``2*'L!B%A>%R9;3.+]* MBM@4BWB<7"1-A=^/QU#XOBC\3CCHH"@P??C7O:B8"MB,^8_X+V7R(9K%:?/! MDW@F5DRYPK,(LJ7:=&D2!0]C>69P^@E(N$?#H`VP'T6_OQ13).E@\;X/M= M#";CP2YV'ZVU'>[M!V9L)^9^1VET*2LU M%[&HC=M'*P(AN]W/-/[19)ZD8EF7R8>&93J*+ZE??&XLCD4+_@^M;H2SZ*;" M=2'?07^7Z`_A',UCLW64%<5#$$W\'?,5LS>0T&JP"@ M<*>=KA;4ZZ.,YM#)K>5'@7$;H^V3"`G[[S$D'+7Q@(%=Q2*)DLO,`"!6--AL]?_4P/U; MQ@A!UVR]>+'.(-CI!F!S!]V&A$MIUU9R7)R.:3:;8$0+5IO:LW`R)_-.!,+? M0Q$)?Q=I#O_H!NM&NIXYA^.:IE2`VL%ND6 MRWPXRZ[6`D9Y^D*>%DVMU3L:`T#$VC8`:C#YN50%*BBC>3S.8,:@K4U!Q,\I M5$"\A+(0R^L0`!R\88X5]172'!YT0H!9Y"0?AHD47:;)7S%?1-A0_1-D";=\ M;QK!"@NV6$@L&NO59P@B\!_4%]C,K5D9H-4!:2=K94KKWCCTEF&Z,)@;<2O/ M&W/2E?-D07&28OD'[5-(P)L\&\?QI%"CX?;;P/G&Q[T(#T?`_!F?#XY$9C/;-Z=O7KP'!\-]X8'I^&R+:*'?SZ;DO=5*@/Y$,2` M"2,X[`AB&W.1P6!><1&IA`&`'/ZY=.$2WZBCJHLD1525P(E`_.O\R:3@0Q-Z M\A,5ON44J'XU3<93Z% MLX#P'A[_]JLO=W/H5IE;MQXL%V5/YO3(!91)6[J<7>.'#]GL0VPNH8V(W;B& M1,)C+)^*C$0:7L"VI0;#..HX&P4(L1ZB0;&/M?]9+2*43*`^]*ZI3UR>&YUH/.9KCE<8),$(I.9Q*-=#E=YL`7<=:[!# M>9SZ_9?_*LR\B@54>FBC),U">=]$Q.WNTKM$C%#;[RW*(UQECK?(P499(ZA) MF9R<86UC9&[X*P+W.1QZ>1Z.');IN'(M"X[,193DCGD"/H^%^7RCRFHXITDR MG=RJIO1,8;//XYA!?`XN5QH9&YL`,:U*C+%$:RDZ!GZ_F620".Z>52A9N^6S MCRA4B0FD&OX!1+'`DA'>6NFU_C>V'9Q'T$B9J"(G,@Q8LF!N@UO.K9G%F+V- MOH8`4"X;[OT88`89PK(Q9<%I9N[QBQ?-B10%`9%U8*)S2^(/HJN`BZT'\Z@`U(P$_BRL M+D&R#K<*1TMCV4VR1?5&(D48PU,+A%,N?"MZYNAHSVS=&PW>#/>.#;;@]U_^ MV]H1]\Z]ASVP<"^:)=BB-(FJD,8E9ZYEWY"YQ'-@Y&US&B3$,A@0PLUPV#'V MPN9J+.!QJP.R#!EJBO*\2":)M0D-@Z$]T@[U4$:*),OU%$ M%G$(@93,O3,L3B,(JX#-PMDL"#<0"\*"5.6UFM9VE;=2[&,#WJ5"O4TERRD9 MJZ*QJCQ4ZP@RTK`VNYPJ`MF$+=$Q'+K@F-4 M4F2K.AX;OA,)0BG&#-]1?@)I#]58-]:Z3>3#BGQ`I@L?8*S.!X-@*3#O$&QB MQ9&"&KA:9V\X+E)<6<[=J;%%L5]]M3KE#9\I6FH:",AM/4/O;9W*$&;/X6HA MTO&3+\$2&AOY&OJ*TA$6,JAM`@V!!U$@<8.DU1D65Z_IEHA'R+:[32N)BDT,/@JW76QHJ=^&3B MGJP[JH2.7%4%;.0X!U].\QB"!N,!(PKIA".-VJHZQTUX7052!Y4[3UX`*N\T MXL[JB(W-?@>?CH41B*65]P-6B%OJ#F=8C"\%'O#0R[@V']Q03DNQ2AV* M`CGB#\*\'VU=\UUR#/C.%]3UO,8^I5)3@$5\[$PFK4W;ZS(U?L,NO!L>H.Q# M&I4@B]MTG/#K/(-^VWVOH\4QO"LD-N!CPOL=%U^9K>BA;J<4H:P"U=I(4<*S M[SD/O:'`74?,@D5@!;"U2/9H@"\^1R MNBQZF,+.D9W/DDNQU9PF.B^R_%PYXP(DJG7MK7H;B3'L(#(JWT<$@@HBM0RH MY@:`A5#O$J%KF8-ZN[TZU-?<]:VQKGB%,5E>&+'Y=AE*.\;&YKI@CVE$UK1E M8T``)H9SRR1G-D_&$'35(DK;1#PX-'\LD5&@(X#H:H62D(LQ(G4@)Z2*T:S( M+J?%V)-20D?XT^?Q-)I=8!R(/4L7='>Q'J&1L1%B%8]$<0DOXBNW,;HBC;Q: MM(KD1=07BG'MP0ASJX)AU\LAY=5YANBD MJ--,8$N"D-6^B,>$)Q4[H3A`/<2Y8["#'*6HDYQ6*7*"H\#;D!&%#VB;4()< M+3SE!;)";G_@#WB4<4V<"30U0'/(\!,;S6H:3.K5E+XY-@ZFJ1.Q*MYJK.Z# M()$424A(WU\0$Z%Z*U$2EXO_)M_U#Q=@$T24)6PZ=)@9&4,@!?'&V;QE]I5% M6F\3[LYTX;DB]P)1"Z,AM*UDLP*BC>Q7/OD*J9\E[9'*F&?PH9_R\`:C'XLU5:@#F`VPUI=L&E&0I]]2"4^W"4UG'CMTV^:N%'\Y"3,N$%F9]*($OB&CP-0*6BQ*H":7Z&D-R?6C00D/U6/" MM)!M?#1<01X].,3P:;!(6DU]\PF;UAZL63I376[:&[1,)6'9>> M2$"[$T&_BTK`Z5I03>%NA0Z\@#4*DR=0(J3PX:D#3@$.O@HZQ51S9;%L48?O M)D+&4?*3JM3^3R@P`[2Y/4[JH#>5I^$8;M_`CILX@D;9.3K+6."*H!>7&HZ! M=]<;XQ:4XMA>MJ:3EL?P&>DGJ-\.Y%N1XFZ8`Z\Y1>UL66!KE-9^^U^VNOC_ MDQ>#=6MZ'KP61FM.5)ZKM/=6IGX=AM;KSBS>@N,745R:D&S*DZ#"+6?Z$)X( M7`:3H574%+%D\1A0$JR@K0#6.I<+H:)^.\#K9'\!`$66%W9C=LTM\-7<#@LO M_LY+H^=!*9!5816D!W4.@BLF\TK!6*9K_3D'PK$=S=%>DV'07J>A'KG5O:9/ M(M<:#\H7W&NP!A*A]=XR!]K5MJ7R"/\@0J(2L7\N)690`N<]SZZ$($SLN7`B MI3>00(%>4S(]=(.C!%"O/(([($R5&Z_$VPL,K)_G;*\V#U:V4ZLQ%S!%[$[D M7C=-9_>*\0+00Z\77AN\;I);05@:JMUT#(5#D&H#$P'$SY`^5WDMU+H+`LF1C@:&C='% M&9M''Y-Y.6<@)=4.JI'D2RG&!#C]JR7B^`C-G^-^UF"&`Q7A]\VK+#DQQ\9,9`-!)=&-*XR0L'W5!+AEW8G MLT0H$#J!JV:%1IVXAM2.6+#?0<%^6)GAVL&_>#$[.1@@4OA(%%@;Q,U7@T0E%ID M\Y:$9-`258D?V/Z*$+HUKED*&BV<9F57TM`,3=`B;R[IIZ7$-JR![AB[7QH: M2KOBZ5V[W>W5E6:QII&&T+"*+']*(,@$&VU&!:,WL1RYIH^H]K)EWZ*].I44 M,<_4DKUU,X.7,L"4%K/HQ8DS*N:B2O4A[:2-"S=0(69:RRFV'LZA6!Z!FX-_ MU58`:WLL!9"5-A>/:R#:=LWQ16M9$/>2^15$WD!*5U%#LO?^/!#KNGX#<>@H MCM\PE8:))3QBH=,+D>CIZ6__J9))Y-N83`7*T%6`TMK(0Y7?U@%7 M^(MMG^`44B$U5T`NIQ/,4O5#]G@!.<-?XEQ2KA?6L:`^P=V1]`M^1EK.MLQ9 M+@>B!<\'85Q$MZ4P8`/V$0X7)`%+0>R''R#,2R/"H[V+.>-"^$K:@WZ;SND" M@TEOE&?NDKI/\!-\EEL9\W!`I4B%9$;V]. M,=2U<81F)P@=7,TQ\]BBQ104;U]D$=H]<]N>RJ,.B>QR/FDL=51A<3P%T[UE MCCW)14^9F$5/):GJ\ZXX*W>E*&4C0*1,/B`R0::ZC8BO\D#H@?9U6( MZ[NMLU`:2=1L0_)KYZ,I:9,$Q7"(AIT>TH+N8UA.I%EA7E:E5W:@4X.!;*7T M'Y(GZ]3713)Q.'.GH?L#X%$RCPNX<2ZZ(E?F$814);([&($V52&9O-!B).P8 M'KS(_%YR@C*1JS"GL^V:8<@%ZDV&)F:5'@S;`P6-?&8 M)55+EZ&F3C'51+$AJDL"52HH9'/HA4K:$ZD1:>OC*ZXN@[)457K1_0E(:81^ MBOGLIT?A4\I5E=JYKASLHU6^VPP(D0](;26K3DRL:E"MY/`(8$I1O+:N#,:/ MQFAGA7-$G*)-L\Z!\K1;3FROID-G\L1GM9AW.CR$,`%K!X0V"X6>9U9.A0%\ MV5IXH+P6\>4'YWZ)"T4'+&XH[5DP,:44TA9LJ7#4Z8FX.-TK(_:!+^OF-AH4 M':?F,#[/2W9MHO>&4-,SQ]'[*Q8QP:/W9K"P$2\Z.`6..G\=J@F#DTAQ99^! M%W/4`D];RB("8E0G"YKEP3 MN2C1QE``J@N6;:Q]NV&,22GX23<.+3'HJT5:RPKVHLPQ.#QO84/5(5(@!8DG MF..8()F))A)Q0^W:N42Q[';5:`4*I:#-ON!I[_@098[^KNLY]H67O:J0(8^_ MSESC*`(<>=HH,D:;-3HWCQ%QYX_8>`4?Z4>W[!""7@:W<4">7D=@DWGAA.E5 MPO]\':'+$0(DPK$*6$X>*F3X)&G87!C(W`U%KIKD,TC+)\E#0Y;6E(;53=EX M^=+M+YOG2B/9M%%=@K[C'-V4M*9.#_#VR7D"P/;8V,`*$!/)4$)4&189I MDJLSX0YE5&6'^[L]7#="UL$J631F6;VR3N(47C+`A:70"';MT]=5/7`-#PUH MB6E#+JRY"U8G5]F@>BA<:-D7Y2_=UC8H'Z"=8&;Z]O8+`7+S?4(`)"9OI'8- MB*QD?FV4)5>ZAUE'=;P^/"R\G"\<@'-HK]F>79%U'A5E+MP@A$-]LRY`E0H)3KP'O_K-G_Q^A\$;'`C\I*`Y9AGC8<:QE M$V^)A\O+$H7/_A.WF\,/UY+97%]Q<7+7VJMNM_4S>;];R"0@%X[[.>WE4FA1 M&+&M[@F[%.!IW9Z9_*?`)+>(@F1X&;V$39;\M77*,`TJ\ZV6G2E;>6=LU MG85"=C9&7=":AT_0\/L2#@A>D*9F]J-;&F\1(UOK:V2W;\&=.UO>`<^D^EP! M>QKE"C36K;5I6D!#1@?)'10H_ASAZB)4+FS""VZEGNML&3_<668*I8U7DH12 MMG5IPD5=CL2VV@9-@$`0FCU[H1$;7PM;5E9"*31B(4O9',#&?+)T357B1$SC M)L8);F)L>?EY;_>9R@CF0@,;[J^1Y%C5`N-6(^)SC@Y!EP9KZPV4M/VU4:\8 MMB_DEL+LFFG=5VBGOT+=)#=']D[6?=Z?@C/D54_6P-X[P@A,+O9PKPC2?8+> MD'#(L1V<&;G9#EO8@@D_2(>.=?I\*E)P2`G1I_@=EOV:=D/?0%UKJ M;`CA:@>&JQ,"0.25ENKO?NI^%%\M@0\#4J2-.KS)#*J,*PZDAPD'TVP3#L%Z7N%J%M9UT3I>S2%%M]MF`"3; M4_#S&)0/-Z!,KU#"D5I&YM,#ZGQB'7EZR)HU96ED MI*!=NBL';B/:.T7"YB*^RT8JN0<,%SS92XPYDRNI-'3G##_61R79&+1RLQNL M`)U;C'HN]Q[6K2E=_5B5C&P4@BA04BZK]W7QSB39<$JN6Z;S5G<1>;]($XY6 MUD'TE@RGU496 M7UJM_XS.2PTIN*%JX5V.FW_Q^"#VHG*%!"]NJ)FSS\=V`=2%XJK,Y<^O3!<. MA*7+U6I'QTN"#E+RK!(T57;X0`0*U6&X'7ZFL&.HU2))%_=#]C>^$-&O$XM^ M_F%ELV4J2["0IR$O;L]"@^4U[@=S[3'M>0/_]SMMH&0FN,,W:(3L(%J"JCR( M#;I6%F+AO0ZO0U__CY(P"E@S>*MK4W:O%L!'MLW*VO&@!RWA`+-\*UZESI_1W$6'W->-C61GB5O,[L M'-VQ&K+95`D"5][_!JF06U[U?NE92^.CUZWEN"8-M7`16S(>?=@9AHTTZ/=W MGVCRP\5[:[1JU2YA>!)S$$:M;"I;P,75)FKL5KCG8M0+A=404 MYA^1$O>Y)I$95IF*T*)36X]TQLLKWA5X1`3'MZF.9JG7W/"DBNUZ+B6Z!:Y54K=`P"M1)3CD MT*RZG=(;GEAHPSVV;//HFEZ&OH*6W6L!@*$#$9)=8RMHZ'Y>6S(PZP8-Y!X[ M*!^"1QJM05CQCUVY_*)O2'))6RI9N0H:]W?ZO>?;4IYK MYKI:`^]W:V%22]UJ"N5%C6A5WWZ]RR@U=W!SUVOH(B=T-^ MVTH`#^XH#5I2>:\X["@2%I4>VWXJ7@H_`=B+SE>2Z1&_%JYC8&YV@Y`1I?@) M?`/X_"XG5I@?^8&!@6ONEU,.;?>'BLOP1#X,<78R&)T.]OA=B%/SX_#L>S,X M/!P>\2N.>O%$RQ<@WCI],\"&N9@**M()$AY`BXG9XPD(?KL")%*^!A4&`)1KUP@5G,L$1ONGI MGYA%:W2L27+71MG3DQX[JJOB?7Z(F>97S^3ZX``:=A46N//WX9"+8^.4;2V9 MYYL4^L"O>!F-M([4T=&-Z MNVH^A6H>LIOF'2\#Y!R'U6VQPY1Y6$G[AFL2S91W!\,3\VYP]/:`GV@Y'(YP M-\QP<(3+8D[/3M[*Q3'AN_4$$M_/:A'-2I9W!OY_(*4!^TW&;A,[QC>RL<;Y-9:N$$H M8.FU`14/8/KUTDYH=ZIG4=U7H:QTNFR^?(S"OWX0I]2PPPO>#PRXX=W)D':7 M=_5(47G%X-Z)*K%\HD#J=E%$/1FO\!S*#]V]FRMTXP%/(>"S.INZS#IFM9*[4F;56/=9/+6`2!6U/HM+SAO M+>7ZW:8U.L?-IU@CH<2B?G6JT9[/P=P\@:+W^3C$!PGNVQ5T+O'=`B`WMD(] M`DB4=S_7BH3K/.XZ%[EIC;TSZ,U&*.4[8G",Q97TN.!E3?$]HGSYB"8ZC"?@ MC>`6#(=![0#V#`"V)ZD1>^E."#<"5?+4L7PPZ@``U?Q:U!DVJ064JUP#--R) MR2RZ*DJR$3&W=*%K>.7[-Q8/]`IN-$?8HY)@O[MA4IQA2H;WP1[/4:!<\->` M)-WS,=H?XTSZI-K0[U>2K2SLLOPX81JWS#SZ0?P*G%&-)PU"1O1\ M/_'S:5]5`K#EOJC6^%JG^Z'!_\\R?^LG4TPW-9]GU6\T8&%3#W0&ZHWZ%#]C M+;TJ;L$-3GR>N5N_PH$-1\;:SQ^HA?(D#1><=U)VYS'_F$U=^W,=-RSI\S#[ M'3"T_5L2?_C4#EJW]GG9TJQHB)/]>[@%Q_4'AMJ"Q*JPTK`.:97" M#Q_UJV`])%'85$%$H;$=,"JUMUS(*(A@[6T\X3".:O?%[?#W8ZW%(*C9D^LQ M.'Q7;4[)-O['K=6989W'5:X`?SV(E;W!']_6!*4@>V"_1.3B"2Q=+*B]S=61 M&9(WHEUH5&O\+6K?#%@_/8`GF+R_\G'J+XIB^>W_"0```/__`P!02P,$%``& M``@````A`(-*G&B@!```,1$``!@```!X;"]W;W)K5C=F^RFVPV^_&,V"H9H`TPX\R_WVI: MI:O84<>'&?6>C[X\*VN^+`Z[RSQ)$W M@.Q$6^<]?&SW=G=L>;X=!M65[3I.8-=YV9A*8=$^HB%VN[+@J2A>:][T2J3E M5=[#_+M#>>PN:G7QB%R=MR^OQZ="U$>0V)15V7\,HJ91%XL?^T:T^:8"W^]L MEA<7[>'#1+XNBU9T8M=;(&>KB4X]1W9D@])ZN2W!@0R[T?+=ROS.%AD+3'N] M'`+T3\E/G?;>Z`[B]$M;;G\K&P[1ACS)#&R$>)'4'UOY%0RV)Z.?APS\T1I; MOLM?J_Y/5Z^?606/4N2[5!FT MP$4'^7E;S^9+^PU"6IPIL:+,36.D1)B27"@R@%(VO7PQCF%X2'9AR.R!HZLM M"!:UY4':_S]A%Q=R$'$1XN?%4XJ+&UH.?!+06%%F&F6&9Y_<9:1W&=DM!K('$]'S>-N>)*],B-UUB?DDL+&BA,,2 M901,='#F8]NI#GH!!C,=9-XX%'F!\GKU:D61B MALPW5A1EANX3B0ZR@&0MU5'7(6BFHWXT5B%R$V$W\F"ZOX/+0<05>7BL*,K5 MT\060J>^$#PUAN!/G3$XB/1$/69M&$6\D>*-SQS8C:X[(%E)R7U*>I^272GR MJ`_&RD,99/)PUA;D@S[5D8YV\?$!JLP&Y95YTZ>2N4%)[ZMD5XKTR9RQW+%1 M>5QK1F]7'E.'NVXP(#>$^,R)U%4J]$EI)@AW`[I?I`@/78>L@@SC7O"9,7E. M/VY,G>K(&+U>,,6Y&-,BJK9[A+LS>HM,$3Z/(E+=&<&U\3AC\L#6C#VX-.4H M7(+!N'N=EZ;BJ/UE1@HT83KJDJRD"`W)FL@0.A]+`AN3Y_?7C:E3'V6.'%"Q M['?`O+HZS>8^B7R"<'?FDO$IPN<1(^,SC(?!&#IL4![K7S>H+@/(((E^#`VD M-`A;FRQVCWG6Y`3'%.:'5AA&V@M?T%),]UUF:5?#8;G(KE5[*/1R5N0[XXO6 MI>I050-7\W;/$UY5G5&(5]E]NC#SZ[>J,X[9`MHJZ([(]ZGLF(>>]PI`PWK, M]_SWO-V736=4?`>2CC6'O+>JY54?>G$X*<)#@V;8P%Y)T1_ M^2#;LNN/'>O_````__\#`%!+`P04``8`"````"$`WQ6MD>@#``"@#0``&``` M`'AL+W=O<'JO4V6*]NB=<;RHC[O[>__/"_6ML5%6N=IR6JZM]\IM[\O@C1;!V'9Q=:I7S)&EJ#Y<3:*A7PV)X=WK0TS=6BJG3*U@))6EJF`O3S2]'P#[8JFT-7I>W+M5EDK&J`XEB4 MA7A7I+959=MOYYJUZ;$$O]^(GV8?W.KACKXJLI9Q=A)+H'-0Z+W/&V?C`--A MEQ?@@0R[U=+3WOY*M@F);.>P4P'Z4=`;'_VV^(7=?FN+_(^BIA!MR)/,P)&Q M%PG]ELM7L-BY6_VL,O!7:^7TE%Y+\3>[_4Z+\T5`N@/P2#JVS=^?*,\@HD"S M=`/)E+$2!,"G516R-"`BZ9OZOA6YN.QM+UP&T.E(OG0E+:5G;E@E7_ M(HAT5$CB=B0>J._L[M)=!R0(_Y_%047*P:=4I(==RVX65`WLR9M4UB#9`K/T MS(/X_-PS<$FN^2H7J:6`YI".UX.[WCFO$,&L@\0(B6QK@.B(Y![AK7J(`_)Z MC>#YXQKE(D/CIJ=7;L0(476C7B2C%YH`",Q8P'1P)!B"./+<(\;&"/%'$%]' M)%,(31J0S)KXD"38D>88D MA/A89^&P*>9L;`VB?JFF*'Q$D00;BHPPQ`A!1>MUV&^*BM"Z47K)RA^J3M,$ M1V-^E"38J*E`WS5&""2HSZVA.IE":-+DM37J"=/E+L%&N(R`Q`B9DH8(#)GK M^<-YT71M'M$EP8:NH3KP_"-D2A'@W=:T(C1X:>SJ="&J*&`,6P=YC-1V->##`_(D6D^K;[99@AA,Z\(CQBE.#/MFL.O"'FK_ M:/9%&'F#9[JRAZX!>V`"58!,]MIVG^_8PX!G#0J MN4D#?7D?G^,WYJQN7HK<>^9*"UE&A(X"XO$REHDHMQ'Y_>OAZIIXVK`R8;DL M>41>N28WZX\?5GNIGG3&N?'`H=01R8RIEKZOXXP73(]DQ4OX3RI5P0QU0WZ(_A>][Y[.I/[STHD M7T7)H=NP3X9M?O*MN^*R_A*=OEYH?ZQBV`5BC<&I=8YF#!7QZ MA;!Y@C:R%UR=2$P6D?%L-)T'8PIR;\.U>1#6DGCQ3AM9_$41;:S0)&Q,X.^^ M,0E&6G%$YM#R MB&CHZO,Z6/G/T+>X4=RA`CY;!6T5/B!;+K"&]TJ'.[L$JX5N]Q%ZXI<5$SKB$WH=-*MRZ%"$H=7:\4NE1ZG M%R7]"?C14?D;NX8L$H<0K?B(W`46R2AQR%WZ'#*% ML[9?M#T$QW#OG3/#/G6TABZ\N(;:.2*S>K_I-%C0T;DUV`-F<.,I'D?]7Q;M MHM2P4>,TX$S(J3UVAL/QD'+@QSFO'2/2AX==*-WN7W2443RI^O"PBW)3^>EI M%G:Y=.&PP@LJMVIWR\,NS0T<-4[EY^`7'6KVM7P,/\Y\HW'@YP)WT^V4U,SSK3_@/FC8EO^ MC:FM*+67\Q0>A8$!^J-P@L$+(ZMZ#-A(`Y-'_36#\93#>S88@3B5TAPN[+S4 M#KSK_P```/__`P!02P,$%``&``@````A``K2(#ZK`@``$`<``!D```!X;"]W M;W)K&ULE%5=;YLP%'V?M/]@^;T82)HV**1*5W6; MM$G3M(]GQQBPBC&RG:;]][L7-Q2:KLM>$+XVF=,FU.DRBF M1+;"%*JMV/O7"VE)\#0NIS6WG<9 M8T[44G,7F4ZV\*4T5G,/1ULQUUG)B_Z2;E@:QPNFN6II8,CL*1RF+)60-T;L MM&Q](+&RX1[TNUIU[L"FQ2ETFMN[77AQS$NV9,"T7A4*(L"T$RO+G&Z2['I)V7K5 MY^>7DGLW>B>N-ON/5A5?5"LAV5`F+,#6F#N$?B[0!)?9T>W;O@#?+"EDR7>- M_V[VGZ2J:@_5/H>`,*ZL>+R13D!"@29*SY%)F`8$P)-HA9T!">$/.4W!L2I\ MG=/9(CJ_B&<)P,E6.G^KD)(2L7/>Z-\!E/2B`E7?1((Z)-D@2TXO*('K#A)[OT[CQ8K=0S;$$^8Z8.`Y8)(! MP4#-(`EDC"6]GIZ#9P2C9TP72KD.AK&;]'4WL_]Q@V#(]TA\&C_+#YX#9C[" MS%_W#)#3`T0P%`=J\IRW^#FDX#J`3G`--*>[1G#O>DANL,S[CAJ7;#&EQ2Z: MP7R\73J\-*4/EG$8R2C429-`KYT>"(*GGH+E.!!#L`!$]IGRQAY,8) M6DYY^]&__&>&\-;4P9-EW-Y)/'O19F$#A3'7TE;R@VP:1X39X79)83X'Z[#X M-BD6]:5]GFWZA&ULE%5=;YLP M%'V?M/]@^;T82)H6%%*EJ[I56J5IVL>S8PQ8Q1C93M/^^]V+&T:6KDI?$+X< MGW/NO?9E>?6D6_(HK5.F*V@2Q93(3IA2=75!?_ZX/;NDQ'G>E;PUG2SHLW3T M:O7QPW)G[(-KI/0$&#I7T,;[/F?,B49J[B+3RPZ^5,9J[F%I:^9Z*WDY;-(M M2^-XP317'0T,N3V%PU25$O+&B*V6G0\D5K;<@W_7J-[MV;0XA4YS^[#MSX31 M/5!L5*O\\T!*B1;Y7=T9RS[Y:6K,CT&Y`NY[CX4ER($9/,\@L,(PN_V<2W"')&ED*>D$);'=0 MV,=5&L^6[!&J(5XPUP$#SQ&3C`@&;D9+8&-JZ?7R[)41C,I8+K1R'0)3F?1U MF=E[9!`,E9F83^._]H-RP,PGF/GKR@`Y/4$$0W.@PV/=LLN1-R@'S`G*P'*Z M,H('Y;&V(3(?#M2T8XOWT"+XD#9$IO8G&1X<#3AAI_M'\*%0B!S[QP$[N01O MGS@$']*^1,)%F]8E.^0=+OP"BOBV`.XZ%'B)3`]UEHUG(%0HC)UPM[6TM?PD MV]818;8X4E*XE&-TG';K%%OY;WR>KX&PO=V]R:W-H965T&ULE%9=;]HP%'V?M/]@^;TD#A\%1*CHJFZ3-FF:]O%L$H=83>+(-J7] M][O7#ED"M$U?`KD.H6E440A>$L*+FLJ&=8ZB$<*LMD(NY4LB]%93V)%@6WD+_) M96V.;&4RA*[D^F%?7R6JK(%B*PMIGQTI)66R_+JKE.;;`GP_L0E/CMSNY8R^ ME(E61F5V!'2!3_3<\R)8!,"T7J42' B1993#=L>_$ MY.KP69&KSF$9L-+T.QPS@ M9"N,O9=(24FR-U:5?SV(85(M2=20P&=#,IX-)0E\0L[?';=\O=+J0@*2I M.6Y!M@3BRX8@"<1N$!S3:TH@5P-=>%RS>;@*'J%R28.Y]1AX_L>TB`!$6V50 M&ZZ,8%3&>F`JMS[0E8DNRXS?(X/@F,*S37Z^:&F]L(=,.I!)B^CY`\AP?PB& M%L!F:)7/2^M!`Z2!9K@T@IUT6UL?F;B)Z'9L]AY:!/=I?:2;/INSR[6#+3;< M`(+[2CYR;@"/X\&;'<%]VB;BIK+7ZD6?%T^'2;@801U?GR=8O M[&P&Q]AP.P[=%SN&S@TQG.).I=!1-'_3CUMVHH%,$.H[&E]N.WO7F>#0)VK- ML7#!T$^M"5TPA%/: MH49#L[<-^=GN232AOJ'I28?\U>BOCE+HG?@DBL*01.WQVHO@,FBC[96\B?`( M.8U/EALO'[2_P%59\YWXSO5.5H84(@/.<'0-F6E_V?H7JVKH-UR8RL(EZ;[F M\*=(P(40XK1E2MGC"R@'[=^L]3\```#__P,`4$L#!!0`!@`(````(0!S40M6 MKPL``.Y!```8````>&PO=V]R:W-H965T&ULK)Q=;]LZ$H;O M%]C_8/C^Q-:7G1A)#F*1W#W`66"QV(]KUU$2H[$5V&[3_OL=BI3$F9>-+2,W M;?-PR,R\I/A2MM3;WW]L7T??J_UA4^_NQLG5=#RJ=NOZ<;-[OAO_Y]_FM^OQ MZ'!<[1Y7K_6NNAO_K`[CW^__^I?;]WK_]?!25<<1C;`[W(U?CL>WQ61R6+]4 MV]7AJGZK=M3R5.^WJR/]N'^>'-[VU>JQZ;1]G:33Z6RR76UV8S?"8G_.&/73 MTV9=J7K];5OMCFZ0??6Z.E+^AY?-VZ$=;;L^9[CM:O_UV]MOZWK[1D-\V;QN MCC^;0<>C[7KQQ_.NWJ^^O%+=/Y)\M6[';GZ`X;>;];X^U$_'*QINXA+%FF\F M-Q,:Z?[V<4,56-E'^^KI;OR0+,P\'4_N;QN!_KNIW@_!OT>'E_K];_O-XY^; M745JTSS9&?A2UU]MZ!^/%E'G"?0VS0S\7NW$VNRKF MTRRA\-&7ZG`T&SOD>+3^=CC6V_^YH,0/Y09)_2#TMQ\DG5_-D^E--J=!/NB8 M^8ZSKF-R#X>42TC7435_.0\HNI*L+B`9B0L)*RS^E-#L*K5NZ5+J\<=FYH`^+ MZT*ZXH!H("8DK#C*YQ/FS8[2%-MP MP:)H1,^&BYXXIZ3-LI5OZ9&079A#V4>U'14BC<@PQ&NRCA?4]/%"3YP_LLP= M8M(#4KYC$*41&89XFM:^@C2M]#-:-0/WEL2Y(,O?&R/EW&_EZ50L>-\QR%\A MTH@,0[PD:UI!22>4=Q;',O>N%^SH"2"%2",R#/$TK1\%:5KE^W/M^:=2.XRX M:!WB:SY-I/)=5+_F`6G2Q0X?S(]AB)=D+2PHZ83RSO"8\J$'.B]-`"E$&I%A MB*=IS2E(TRJ?7;#FG<>Q_#O;"]>\/#XG752O/""-488A7I+ULZ"D$\H[]V.9 MAX;HE0>D$D`:D6&(IVF=*DCSTC7O#(_EWWE@J'PFUWP7U2L/2">`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`PMUB.FO(L*D,(HC<@PQ-.,6.P%&[W]K$=8K$=\S6?R)K:/:F56 MB#0BPQ`O:9#%9FBQ'@4REX@4(HW(,,33_!R+S=!B/1+*RYO8/JI7OO/F%FF, M,@SQD@99;(86ZQ%3'BT6HS0BPQ!/,V*Q%]Q*9>BP'@GEY4UL']7*K!!I1(8A M5E(^R&&;:.ZP'H7*(U*(-"+#$$\SXK`7[#8Y.JQ'0GEY$]M'='1:C-"+#$$\SXK`7G&UL%^&P'@GEY4UL']4K[\8*"M<891CB)0UR MV!P=UJ,@@1*10J01&89XFA&'O>16*D>+]4A(+^]B^ZA>>K18C#(,\9H&66R. M%NL1DQXM%J,T(L,03S-BL78]#;R5RM%B/1+*RYO8/JI7WHT5%*XQRC#$2BH& M66P3S2W6HR"!$I%"I!$9AGB:GV.Q!5JL1T)Y>1/;1W7*(]*(#$.\I$$66Z#% M>L241XO%*(W(,,33C%CL)=M-@1[K$9<^EW>Q?50O/7HL1AF&>$W"8R_\!+9` M\_5(E"1O#_NHOB2P:(U1AB%>DO#CCS\2*=!V/6*K"0Q5891&9!CB:0[RV`(] M%E'9(@KNOV_(Q8VA.BM*QZ/$X<.``E#9(EZRN`=1 M9T7ILZ+,J2A6LKW1.O]3V"::'QT0E2V:-P\RI]-$KFD($->YA@`Q@H&`?@1> MGCAR?#RC,SQ9>!1\F0A$`=%`3$AXAH-.$#,\07A$#<'&*8_[;;_K[DM1A4@C M,@SQQ,69XH2T>'*8^0,`2UR>EGV0?>PC*$^<[%0TJA"'$!V/$KYNXE&_6E_B M$')"!#QKS/R1H9N7TA.JN#M7(-*(#$-\J@:=*V9XKO"(K;%"7)-EVR],W`_5 M(XU1AB&>..V:`W8G&RUV)X=XXL)ORIGO1YMWO\8*<5Y0\2AQH>EXE%C5)A[5 MKVHNPJ"SQPP.&DN/N`C"@(I4="X6AXI'B<6AXU%B<9AX5+\X MV+3/!QT\FFA1L3N+L&F?]VO,/4;9]J.YZ'>NN9SV>)2<]GB4G/9XU*^FG;(_ M?_NFMQ7E]NT1%T&N_;9?OTTI1!J1?3VR^85-1S=[[G5']X+?MMH_5V7U^GH8 MK>MO]E5&VK;O;SOLWK-<%O2B)7U`1&8-+2FU-$L66C)JR:)]0S:IE%6^;4TKR8!Z-=4TMCV-!R0RV-6+*EF%)NS?NBLB6C M/O3=8"PWZD-?Q\5:2%'Z5BO60HK2%TFQ%E*4OH^)M9"B]!5(I"6C/O241*R% M^M"#";$6TIJ^WX^UD-;TE7JLA;2F;Z9C+:0U?1D<:4FI#STP%FNA/O2,5JR% MM*8GG2(M&6E-#Q?%6DAK>D8GUD):TV,QD9:4^M"CL[$6ZN,^?)+K("6MZ:'/ M6!_2FIZSC+60UO2X8JR%M*8G!",M"?5Q#PG)#!+J0\_MQ_J0UO3X>ZR%M'8' M<1B-M*8'MR-]4M*:GI6.M%"7:(^$>M`+3)$>"2E-KP'%6DAI>O,FUD)*TPLL ML192FMX9P19Z5_PA/A9UB,0O[33'N+V@(OPA7SS09HN_>&FOS1BG68Q./,UA M=`II!J,32/,7O52*V6))GR%@1G0SL+!G86RA&X"%BK;0H7]A3\;8AP[ZE'"L MI9PGBS*JB:(6:V`XFJ86ZV/88JC%O^T_Z58JO6W_MGJN_K':/V]VA]%K]406 M-KVR#S7LW?OZ[H=C_49'#WKGOC[2>_;-/U_H_U6HZ`7RZ14%/]7UL?V!?O6D M^Y\:[O\/``#__P,`4$L#!!0`!@`(````(0"8Y7&3R04``"(<```8````>&PO M=V]R:W-H965T&ULE%G;;MM&$'TOT'\@^!Y1RXML"98#IT': M`"U0%+T\T]1*(BR*`DG'R=]W9G9)[U74O@3Q>/:6K/?!O_X'W\\?'GGQ[>VNZE M/W(^1(!P[K?Q<1@NFR3IJR-ORG[17O@9?K-ONZ8ZU,]_"#0.&JJS=?#N>W*YQ/D_9WE935BTP\6?%-77=NW^V$!<(D( MU,YYG:P30'I\V-60`98]ZOA^&S^QS:=5&B>/#U2@?VO^UBO_C_IC^_9K5^]^ MK\\5]!10%FD1:(5+4G"`#^C9H:6P,J4G[?QBD0U[OAN(VSU:*X6V8, MW*-GW@]?:H2,H^JU']KF/^'$*"B!1:%]+H?R\:%KWR+8;_#N+R5V#]L`\!B3 M0)BB]`4)T2'($Z)LX[LX`OX>*OOM\?[^(?D&Q:BDRR?A`O].+FSR2""8*2*( M0HW(79V1&)V1&*N%D7P2!I4F==-D(33H#.56@K]?3[""6+CDBDL^>6CY@=25I$!ZL]`IVF9G(=%YUU7&')21@J+$Y:10S78=%9AQ46=2/6GAY?AQ"A MLTXD+';\#&;2[0F0MPX\FNR*,]2O4AMLGFP)?->+1,L,#CD)5(VN/2)E0<.` MO`TR.0\<"1D#`!-*<9#.)"1T#HJ<],"D24LHR05^3,4#DFM)KO.%ON!`2L6CZ%9X." M9@"SAX`T.<09)'IFJUZ:;.0T2/;DK>_!:()&?A_I*W>!4JBBVF;7.YB\#3($ M@)/'FKYID-C)VT#VBCUUB/UN5AJTRJ!P:?W.4ZD@K:>VUJ7)42D4J"+UF3VP M%8YS#L\4!W20GE,I7F5X2),#V9#S3-"VC%-A@CJ]-^G[+5.[8Z5!*B9O8Y_' MLQRFO(XK[>2^1M0`L=.Y`-T>(F8#EG&&SQ9M*DMBM;>N[)69"@ MR=O(1PC:D4^0GC-;SZ/)T:^&H+%4\]\3F2WLT:2V*UMZKLY9D+3)VRB53]I9 MD+3)VT`6:K[ZI:)7.($UZ3WGNSGF0L,G;(/,).P\2-GD;R-Z#.C>$ M33/P?E9_M,S@<)S4;.FYENT?GTD>?6 M7P1)GKR-C+R2+QR23^>_6VF9P>&4O.=V7@1)GKP--B%Y1]]A\.HTN>U@I%4& MA1P'^A9Y[KR%,0^0=3T[.6F5P2I'A<[JN3X6QF!`UODO*UIEL,I[@<;*//>E MPA@:-U983@KE:X6`(!"=U7/U*%SS9':8T"HC5]_Q?P```/__`P!02P,$%``&``@````A`"W9ZXP_!```R`\``!@` M``!X;"]W;W)KX?,W8)DY?$N,Y?7(C=> M:,TS5FY,,K--@Y8)2[/RL#'_^_?IP3<-+N(RC7-6THWY1KGY>?O7I_69U<_\ M2*DPP$+)-^91B&IE63PYTB+F,U;1$D[VK"YB`8_UP>)53>.TN53DEF/;GE7$ M66FBA55]CPVVWV<)?63)J:"E0",US6,!_/DQJWAGK4CN,5?$]?.I>DA848&) M799GXJTQ:AI%LOIZ*%D=[W+P^Y4LXJ2SW3QXWOM6+&34./@8BWB[KMG9@*R!W^15+'.0 MK,!RYQGRZ'V]Y2KX*(U\D58:6^`%A_B\;)?.VGH!29,6$B)D:1H]A*B(J$/( M2`"[GB(XKE.<0PBOB]\QDI=41DZ@_EYX!:(BHDN$:_<0A2-(-^8XS4V"(05& M4BSGO=E&T!`ABQ%DH2*B*81"#8S<3TV"-R;XW4?)T\(4(L3'*`?!4N.E'B^& M8X44I/V8E$R[Q)<7WTTY>4O5S?56@ M$"%3%#N$K*,';TA;A1Y4TL<5E)=4>DM7HX>0*7H=HJ%'[,&`PD_.OE%CF:X( M"59Y>4.A844@)&C2[L%W;#VNZOGS4HVR[4SKL[PJ]H=I:Z1#32C M$0T[^YB5KQ<#Z;I_4X-S3Q,U4L\==QC&:C0A;S]`3*+5$6_P?\VJE-3H(UL!Y$2N[%"A?M&0>L#C6B>XR(6PR#5;C]4?P!Y5Q0?Z/:X/6&PO=V]R:W-H965T[%R<4EJ[* M7A"^')][[KGV977]I!OR**U3ILUI$L64R%:80K553G_^N+OX0(GSO"UX8UJ9 MTV?IZ/7Z_;O5WM@'5TOI"3"T+J>U]UW&F!.UU-Q%II,M?"F-U=S#TE;,=5;R MHM^D&Y;&\2737+4T,&3V'`Y3EDK(6R-V6K8^D%C9<`_Z7:TZ=V33XAPZS>W# MKKL01G=`L56-\L\]*25:9/=5:RS?-E#W4S+GXLC=+T[HM1+6.%/Z".A8$'I: M\Y(M&3"M5X6""M!V8F69TTV2W2PI6Z]Z?WXIN7>C=^)JL_]D5?%%M1+,AC9A M`[;&/"#TOL`0;&8GN^_Z!GRSI)`EWS7^N]E_EJJJ/71[`05A75GQ?"N=`$.! M)DH7R"1,`P+@2;3"DP&&\*>PR6ES%LP3@9"N=OU-(28G8.6_T M[P!*>E&!JY=VRSU?KZS9$V@WH%W'\?`D&1"CICFP!89!Y;]$@CHDV2!+3J\H M@>T.C'U$I[B(0[-W9H.>4]WK.W^7'3E/\0&1_O9'00 M@T-A`H5KKJ6MY$?9-(X(L\/IDL+]'*+#X-NDV-2_X_-LTP]$-GR`@=3Q2G[E MME*M(XTL@3*.KN!DV##2PL*;#I3#6#(>1E'_6L.?1\(5C2,`E\;XXP(2L^%? MMOX#``#__P,`4$L#!!0`!@`(````(0#!F#,7L`(``"T'```8````>&PO=V]R M:W-H965T&ULE%5=;YLP%'V?M/]@^;TXD#0?**1*5W6KM$G3 MM(]G!PQ8Q1C93M/^^]V+$P)-UF8O""['YYS[P65Y\ZPJ\B2,E;I.:!B,*!%U MJC-9%PG]]?/^:DZ)=;S.>*5KD=`78>G-ZN.'Y4Z;1UL*X0@PU#:AI7--S)A- M2Z&X#70C:GB3:Z.X@T=3,-L8P;/VD*I8-!I-F>*RIIXA-I=PZ#R7J;C3Z5:) MVGD2(RKNP+\M96,/;"J]A$YQ\[AMKE*M&J#8R$JZEY:4$I7&#T6M#=]4D/=S M..'I@;M].*%7,C7:ZMP%0,>\T=.<%VS!@&FUS"1D@&4G1N0)78?Q[8*RU;*M MSV\I=K9W3VRI=Y^-S+[*6D"QH4W8@(W6CPA]R#`$A]G)Z?NV`=\-R43.MY7[ MH7=?A"Q*!]V^AH0PKSA[N1,VA8("31!=(U.J*S``5Z(D3@84A#\G-`)AF;DR MH>-I<#T;C4.`DXVP[EXB)27IUCJM_GA0V)KR7*VU.^[X:FGTCD"[`6T;CL,3 MQD!\\.09.I?_,@GND&2-+`F=40+Z%@K[M`KGTR5[@FJD>\RMQ\#UB.D0#-QT MEL!&W]+Y\AR4$8S*6"ZT3R_!`,O8$&'\MV4EH/ND`::/K2V.TQS/';)<9#K86NQOL(E+IG:G8^V^E0 M\FTI!`^E]A$_Q/TI@6%[G4HT>S<7/#44V$?Z`Q/.Y^=SP47<^UC>S@7!0ZE] MY#27Q9`7VS)]-Q4\-.3?1X:I',?4#Z%?3WX'*&$*\4E4E26IWN+JB>#C[:+= M5EQ'^'V]CD_B=;LM6?<"ME7#"_&-FT+6EE0B!\I1,(-Y,7[?^0>G&W`..TL[ MV%/M;0F_)0'?[R@`<*ZU.SR`,.M^=*N_````__\#`%!+`P04``8`"````"$` MXQ/#0XP"``"'!@``&0```'AL+W=O&[!GT_)G,NGKG[Q1F]DL)HJTL7(1T+B9Y[7K$5 M0Z;-NI#HP)>=&"ASNDVRFR5EFW5?GU\2#O;H-[&U/GPTLO@B6\!B8YM\`W9: MWWOHY\*'<#,[VWW7-^";(064?-^X[_KP"615.^SV`@UY7UGQ=`M68$&1)DH7 MGDGH!A/`)U'23P86A#_V[X,L7)W3-(GFZ6)YE2">[,"Z.^DY*1%[Z[3Z'5#) MP!58TH$%WP/+[#):+./9!!(6,NH-WG+'-VNC#P2'!B5MQ_T()AD2O^X(K7CL MUH-SNJ0$<[78A8=-LIJMV0.63@R8FX#!YU_,B&`H.BJCVG1E#_;*OK8^E9L0 M.)9)7Y>9O47&@W.*SS'YJ]5(&X0#9'X$F8^($W\(F>[/@[$%.`RC\GEI`VB" M--),E_;@7GJL[1#!$A\E\P^7EV^1\N!3J2'2#_I)]7#(CBWT)R[&Q/X_H'[7 MJ<`0.1Z49+5XT;%P\,.Y4&`J^`!-8XG0>W^H4YST,3K>-]O4#^/+^#S;]D/* MQ@]X#W2\@J_<5+*UI($2*>-HB5Y,N$G"PND.,\?+0#N\`/J?-5[X@,,>1P@N MM7;/"Q1FXU_(Y@\```#__P,`4$L#!!0`!@`(````(0!>M.-"IP(```4'```9 M````>&PO=V]R:W-H965TV,?7"6E M)\#0N(Q6WKAIS4NV9,"T7N4**D#;B95% M1C>3]'I)V7K5^?-;R;T;O!-7F?T7J_)OJI%@-K0)&[`UY@&A=SF&8#,[V7W; M->"[);DL^*[V/\S^JU1EY:';EU`0UI7FSS?2"3`4:*+D$IF$J4$`/(E6>#+` M$/Z4T002J]Q7&9W.H\M%/)T`G&RE\[<**2D1.^>-_A-`DTY4X.JDW7#/URMK M]@3:#6C7($#.+Q#!T!SH<._;/G(('M,>(N&F M#8U9CGGQ=BW`Q+?Y<=.8_Q`9'NKEHC\#P:`P=L+=UM*6\K.L:T>$V>%(2>!2 M]M%^VFT2;.6_\5FZZ:8@ZS_`%&IY*>^Y+57C2"T+H(PC+,6&.186WK0@'&:1 M\3!_NM<*?C<2[F4<`;@PQA\7D)CU/[#U7P```/__`P!02P,$%``&``@````A M`+:E'"H0`P``>0D``!D```!X;"]W;W)K&ULE%9= M;YLP%'V?M/]@^;T0R$<7%%*EJ[I5VJ1IVL>S`P:L`D:VT[3_?O?:"0.2M/0E M"C>'<\^YOMT]^_[J\^4:(-JU-6RIK' M](5K>K/^^&&UE^I1%YP;`@RUCFEA3!/YODX*7C'MR8;7\$LF5<4,/*K2U5&Q;@N_G8,:2([=].*&O1**DEIGQ@,YW M0D\]+_VE#TSK52K``9:=*)[%=!-$M\&<^NN5+=`?P?>Z\YWH0NZ_*)%^$S6' M:L,YX0ELI7Q$Z$.*(7C9/WG[WI[`#T52GK%=:7[*_5I!+8&5(0]QS2$Q"(U14RG"V]^/9D&`"=;KLV]0$I* MDITVLOKK0($5Y;BLM#MFV'JEY)[`>0-:-PR[)XB`-P9EC:%5>$@GJD&2# M+#&]I@1>UU#9IS7TULI_@FHD!\RMP\!GBPE:A`]J6DD@HROI?'F.F1&,F:'P M5LJM"W33A.?33-^3!L%0F8[X/T([B=RD5/] M>,-VAN#UCD-PG_80<8/6K`0ZAFZ,/T!3FNGC&]4S\UV+]DA=,80#FB'&@TMWNPWO%L& M#7<,]?S,!P?D%IW;)A57.?_,RU*31.YPB86P!MIHNV`W(5X>P_@LVCB#?OL+ M++Z&Y?P[4[FH-2EY!IP3[QJT*K&PE28>@#,I MS?$!EW/[IVG]#P``__\#`%!+`P04``8`"````"$`1&2P9HT"``!D!@``&0`` M`'AL+W=OK6TJLXTW.:]U`1E_`TKO%QP_SG38;6P$X@@R- MS6CE7)LR9D4%BMM(M]#@FT(;Q1TN3E[SC,T8,BWFN<0*?.S$0)'199*N MII0MYET^OR7L[."9V$KO/AN9?Y4-8-C8)M^`M=8;#WW,_18>9F>G'[H&?#)P@G:[#N07I*2L36.JW^!%#2F0IB4$M2W&.S3(IG%<_:$:8@]9A4P^/N* MZ1$,W?26T,;0TMOQ')0]V"O[N+R55=@8RHS>EAG_CXP'8]X#\[>SGC8(!\AD M`)GTB*/Z$')Y?1Z,O<$&O\9V%FT`72"--$-IW^TQSO'[$?M#G84^X_T.1CTP ME;Q=[6"+WU-W:$,]_O]A^3YG^)%UVX\KZ%WC)6U["-VY*V5A2 M0X&4<33%6DSX3(2%TRTZQZNN'5[O[K'"KSG@V,>^\$)K=UB@,.O_'Q9_`0`` M__\#`%!+`P04``8`"````"$`O5IW'[0"``!.!P``&0```'AL+W=O/*LZ>!+&2MWD)`HG)!`-UX5L MMCGY]?/^:D$"ZUA3L%HW(BK[[L-^&Z"0I1L5[L?>O]% MR&WE8+>G8`A]9<7+G;`<"@HT83Q%)JYK2`"N@9+8&5`0]MS=][)P54[B)%Q, MI\EL,0>:C;#N7B(G"?C..JW^>%1TX/(L\8$%[@>6ZUDXG4^N(Q#]#PGU&74& M[YACJZ71^P":!B1MR[`%HPR(+SL"*XA=(S@GV50&Z^,8%3&VF(JMSXPE(DORUR_1P;!.8%KG_PB[6F]L(S]T@A M^%3*1Y+N]`V;`WILZ``/7`)IO=V>N.B4WD>&%8O2Q64C.*I''P0$GRKYR+F1 M])06C=TA\BPWZ/TM?6](WGYY<_WDJ8K?@DZMH&7.]P-L5P8/MH M/S;7,=;^WWB2K;MQ2OL/,,Y:MA7?F-G*Q@:U*(%R$N+X,GX@^A>G6\@ZQPK^6P+.["0$<*FU.[Z`,.W_A*N_````__\#`%!+`P04``8`"````"$` M6"/+VC$!``!``@``$0`(`61O8U!R;W!S+V-O&UL(*($`2B@``$````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M````````````````````````````````````G)%!2\,P&(;O@O^AY-ZF:45& M:#-0V/-^7:KG37?()SJO>U(AD M.4K`B%XJT]3H:;-*%RCQ@1O)N]Y`C?;@T9)=7E3"4M$[>'"]!1<4^"22C*?" MUJ@-P5*,O6A!:AWAT#;9"T__/"F)PUM0I[&V>:=,_94AS#N;WS:BX. MPY`-Y:@1_0E^6=\_CJ.FRAQV)0"QPWXZ[L,ZKG*K0-[LV>[-=8GW;85_9Y44 MHQT5#G@`F<3WZ-'NE#R7MW>;%6)%3LJ4D)1<;A+X M-_$$8*/WSS]G7P```/__`P!02P,$%``&``@````A`)E&,KM_`@``,P<``!`` M"`%D;V-0&UL(*($`2B@``$````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M````````````````G%7?3]LP$'Z?M/\ARCND+84AY`:Q`F+2-BJEP*-U)%=J MX=J9[4:4OWYG9TT;1IB6E];QW7?WW4^S\Y>5C"HT5F@UB8>'@SA"E>M"J*=) M?#>_/CB-(^M`%2"UPDF\01N?IY\_L9G1)1HGT$9D0ME)O'2N/$L2FR]Q!?:0 MQ(HD"VU6X.C3/"5ZL1`Y7NI\O4+EDM%@<)+@BT-58'%0-@;CVN)9Y?H:+73N M^=G[^:8DPBF[*$LI[1'26):107X;CON[^68S3T2AHT*FMZ2W43$C0YC@7 M3J*]7$2V!/,?D.!E"JTJ M-%Y^:H=\R&_-$RCQ&AHK9");KU8=7@)D1$FJT+HZ#*$"Z**HX%UB`7+$_9_E M,]C`HWP_Z*`XYG,#RD+NV]SR!^&6_()&CEJ\X;W+4X`<\VMJ6'X/X*FO]OV%YZM'RW^6E/%^%5%O]VZG9D<]L#4H_!G;IK( M0[R=?HYZ^!GWP!SWP)STP'SI@3GMQG2V[0?U>=.W_!(="-EJF-9V>K./O@OU M;._*N;ZDJ=\NW/8E\Q.-!:VBK7QWP6YHUQKIC4R70-U:;'7^%OCGX;Y^`]/A M^'!P-*#-OW?'DMUKE_X&``#__P,`4$L!`BT`%``&``@````A`$%7^[>R`0`` MQ0\``!,``````````````````````%M#;VYT96YT7U1Y<&5S72YX;6Q02P$" M+0`4``8`"````"$`M54P(_4```!,`@``"P````````````````#K`P``7W)E M;',O+G)E;'-02P$"+0`4``8`"````"$`S]#<=9D!``!H#@``&@`````````` M```````1!P``>&PO7W)E;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"+0`4``8` M"````"$`WQG\:,,"``#S!P``#P````````````````#J"0``>&PO=V]R:V)O M;VLN>&UL4$L!`BT`%``&``@````A`.]VC&_C`@``CP<``!@````````````` M````V@P``'AL+W=O&UL4$L!`BT`%``&``@````A`&?`X+Y\`@``X@4``!D````` M````````````J1,``'AL+W=OK$0"```-!0``&0````````````````!<%@``>&PO=V]R M:W-H965T&UL M4$L!`BT`%``&``@````A`$&\!WEU`@``UP4``!D`````````````````L!P` M`'AL+W=O&PO=&AE;64O=&AE;64Q+GAM M;%!+`0(M`!0`!@`(````(0![)B/=FPD``$!-```-`````````````````"$F M``!X;"]S='EL97,N>&UL4$L!`BT`%``&``@````A`+[NYU).)0``VH0``!0` M````````````````YR\``'AL+W-H87)E9%-T&UL4$L!`BT`%``& M``@````A`(-*G&B@!```,1$``!@`````````````````9U4``'AL+W=O&PO=V]R:W-H965T&PO=V]R:W-H965T&UL4$L!`BT`%``&``@` M```A`)CE<9/)!0``(AP``!@`````````````````X'8``'AL+W=O&PO=V]R:W-H965TM.-" MIP(```4'```9`````````````````.*)``!X;"]W;W)K&UL4$L!`BT`%``&``@````A`+:E'"H0`P``>0D``!D````````````` M````P(P``'AL+W=O&PO=V]R:W-H965T M&UL4$L!`BT` M%``&``@````A`%@CR]HQ`0``0`(``!$`````````````````MI4``&1O8U!R M;W!S+V-O&UL4$L!`BT`%``&``@````A`)E&,KM_`@``,P<``!`````` M````````````'I@``&1O8U!R;W!S+V%P<"YX;6Q02P4&`````!\`'P!+"``` &TYL````` ` end XML 13 R4.htm IDEA: XBRL DOCUMENT v2.4.0.8

Consolidated Statement of Shareholder Deficit (Unaudited) (USD $)
In Thousands

General Partners

Limited Partners

Total

Partners' capital equity (deficit), beginning balance at Dec. 31, 2012 $ (396) $ (6,733) $ (7,129)

Net Income (Loss) 80 7,917 7,997

Partners' capital equity (deficit), ending balance at Sep. 30, 2013 $ (316) $ 1,184 $ 868

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_PartnersDeficit

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=31814832&loc=SL4591552-111686

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=31814832&loc=SL4591551-111686

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 14 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 5 - Fair Value of Financial Instruments
9 Months Ended

Sep. 30, 2013

Notes

Note 5 - Fair Value of Financial Instruments
NOTE 5 - FAIR VALUE OF FINANCIAL INSTRUMENTS

Financial Accounting Standards Board Accounting Standards Codification Topic 825, “Financial Instruments”, requires disclosure of fair value information about financial instruments whether or not recognized in the balance sheet, for which it is practicable to estimate fair value. The notes payable and amounts due for partnership interests are collateralized by the Partnership’s investment in two Local Limited Partnerships and are payable only out of cash distributions from the Local Limited Partnerships. The operations generated by the Local Limited Partnerships, which account for the Partnership’s primary source of revenues, are subject to various government rules, regulations and restrictions which make it impracticable to estimate the fair value of the notes and related accrued interest payable. At September 30, 2013, the Partnership believes that the carrying amount of its other assets and liabilities reported on the consolidated balance sheet that require such disclosure approximated their fair value due to the short-term maturity of these instruments.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for determining the fair value of financial instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2155942

+ Details

Name: us-gaap_FairValueOfFinancialInstrumentsPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 15 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 16 R18.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies: Variable Interest Entities (Policies)
9 Months Ended

Sep. 30, 2013

Policies

Variable Interest Entities
Variable Interest Entities

The Partnership consolidates any variable interest entities in which the Partnership holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity investment at risk lack (i) the ability to make decisions about an entity’s activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially all of the entity’s activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, and (b) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.

In determining whether it is the primary beneficiary of a VIE, the Partnership considers qualitative and quantitative factors, including, but not limited to: which activities most significantly impact the VIE’s economic performance and which party controls such activities; the amount and characteristics of the Partnership’s investment; the obligation or likelihood for the Partnership or other investors to provide financial support; and the similarity with and significance to the business activities of the Partnership and the other investors. Significant judgments related to these determinations include estimates about the current and future fair values and performance of real estate held by these VIEs and general market conditions.

At September 30, 2013 and December 31, 2012, the Partnership held variable interests in one and three VIEs, respectively, for which the Partnership was not the primary beneficiary. The Partnership has concluded, based on its qualitative consideration of the partnership agreement, the partnership structure and the role of the general partner in each of the Local Limited Partnerships, that the general partner of each of the Local Limited Partnerships is the primary beneficiary of the respective Local Limited Partnership. In making this determination, the Partnership considered the following factors:

· the general partners conduct and manage the business of the Local Limited Partnerships;

· the general partners have the responsibility for and sole discretion over selecting a property management agent for the Local Limited Partnerships’ underlying real estate properties;

· the general partners are responsible for approving operating and capital budgets for the properties owned by the Local Limited Partnerships;

· the general partners are obligated to fund any recourse obligations of the Local Limited Partnerships;

· the general partners are authorized to borrow funds on behalf of the Local Limited Partnerships; and

· the Partnership, as a limited partner in each of the Local Limited Partnerships, does not have the ability to direct or otherwise significantly influence the activities of the Local Limited Partnerships that most significantly impact such entities’ economic performance.

The one VIE at September 30, 2013 consists of a Local Limited Partnership that is directly engaged in the ownership and management of one apartment property with a total of 36 units. The Partnership is involved with that VIE as a non-controlling limited partner equity holder. The Partnership’s maximum exposure to loss as a result of its involvement with the unconsolidated VIE is limited to the Partnership’s recorded investments in and receivables from this VIE, which were zero at September 30, 2013 and December 31, 2012. The Partnership may be subject to additional losses to the extent of any financial support that the Partnership voluntarily provides in the future.

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_Variableinterestentitiespolicy

Namespace Prefix: fil_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_PolicyTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 17 R6.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies
9 Months Ended

Sep. 30, 2013

Notes

Note 1 - Organization and Summary of Significant Accounting Policies
NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

General

The information contained in the following notes to the unaudited consolidated financial statements is condensed from that which would appear in the annual consolidated financial statements; accordingly, the consolidated financial statements included herein should be reviewed in conjunction with the consolidated financial statements and related notes thereto contained in the Annual Report for the fiscal year ended December 31, 2012 prepared by the Partnership. Accounting measurements at interim dates inherently involve greater reliance on estimates than at year end. The results of operations for the interim periods presented are not necessarily indicative of the results expected for the entire year.

In the opinion of the Partnership’s management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting primarily of normal recurring items) considered necessary for a fair presentation. The consolidated balance sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements.

The general partners collectively share a one percent interest in profits and losses of the Partnership. The limited partners share the remaining 99 percent interest which is allocated in proportion to their respective individual investments. The general partners of the Partnership are National Partnership Investments, LLC ("NAPICO or “General Partner"), a California limited liability company, and National Partnership Investments Associates II, a California limited partnership. The General Partner is a subsidiary of Bethesda Holdings II, LLC, a privately held real estate asset management company (“Bethesda”).

At September 30, 2013 and December 31, 2012, respectively, the Partnership had 15,091.5 and 15,185.5 limited partnership interests outstanding.

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States.

Principles of Consolidation

These consolidated financial statements include the accounts of Real Estate Associates Limited VII and Real Estate Associates IV (“REA IV”), a California general partnership in which the Partnership holds 99 percent of the general partner interest. Losses in excess of the minority investment that would otherwise be attributed to the minority interest are being allocated to the Partnership.

Method of Accounting for Investments in Local Limited Partnerships

The investments in Local Limited Partnerships are accounted for using the equity method.

Net Loss Per Limited Partnership Interest

Net loss per limited partnership interest was computed by dividing the limited partners’ share of net income (loss) by the number of limited partnership interests outstanding at the beginning of the year. The number of limited partnership interests used was 15,185.5 for the three and nine months ended September 30, 2013, respectively and 15,249.5 for the three and nine months ended September 30, 2012, respectively.

Variable Interest Entities

The Partnership consolidates any variable interest entities in which the Partnership holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity investment at risk lack (i) the ability to make decisions about an entity’s activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially all of the entity’s activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, and (b) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.

In determining whether it is the primary beneficiary of a VIE, the Partnership considers qualitative and quantitative factors, including, but not limited to: which activities most significantly impact the VIE’s economic performance and which party controls such activities; the amount and characteristics of the Partnership’s investment; the obligation or likelihood for the Partnership or other investors to provide financial support; and the similarity with and significance to the business activities of the Partnership and the other investors. Significant judgments related to these determinations include estimates about the current and future fair values and performance of real estate held by these VIEs and general market conditions.

At September 30, 2013 and December 31, 2012, the Partnership held variable interests in one and three VIEs, respectively, for which the Partnership was not the primary beneficiary. The Partnership has concluded, based on its qualitative consideration of the partnership agreement, the partnership structure and the role of the general partner in each of the Local Limited Partnerships, that the general partner of each of the Local Limited Partnerships is the primary beneficiary of the respective Local Limited Partnership. In making this determination, the Partnership considered the following factors:

· the general partners conduct and manage the business of the Local Limited Partnerships;

· the general partners have the responsibility for and sole discretion over selecting a property management agent for the Local Limited Partnerships’ underlying real estate properties;

· the general partners are responsible for approving operating and capital budgets for the properties owned by the Local Limited Partnerships;

· the general partners are obligated to fund any recourse obligations of the Local Limited Partnerships;

· the general partners are authorized to borrow funds on behalf of the Local Limited Partnerships; and

· the Partnership, as a limited partner in each of the Local Limited Partnerships, does not have the ability to direct or otherwise significantly influence the activities of the Local Limited Partnerships that most significantly impact such entities’ economic performance.

The one VIE at September 30, 2013 consists of a Local Limited Partnership that is directly engaged in the ownership and management of one apartment property with a total of 36 units. The Partnership is involved with that VIE as a non-controlling limited partner equity holder. The Partnership’s maximum exposure to loss as a result of its involvement with the unconsolidated VIE is limited to the Partnership’s recorded investments in and receivables from this VIE, which were zero at September 30, 2013 and December 31, 2012. The Partnership may be subject to additional losses to the extent of any financial support that the Partnership voluntarily provides in the future.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592

+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 18 R8.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 3 - Notes Payable
9 Months Ended

Sep. 30, 2013

Notes

Note 3 - Notes Payable
NOTE 3 - NOTES PAYABLE

Twelve of the original investments involved purchases of partnership interests from partners who subsequently withdrew from the operating partnership. As of September 30, 2013 and December 31, 2012, the Partnership is obligated on non-recourse notes payable of approximately zero and $2,341,000, respectively, bearing interest at 9.5 percent annually. The Partnership recognized interest expense of approximately $114,000 and $345,000 for the nine months ended September 30, 2013 and 2012, respectively. Accrued interest is approximately zero and $5,750,000 as of September 30, 2013 and December 31, 2012, respectively. These notes matured between December 1999 and December 2004. These obligations and related interest are collateralized by the Partnership's investments in the Local Limited Partnerships and are payable only out of cash distributions from the Local Limited Partnerships, as defined in the notes. Unpaid interest was due at maturity of the notes.

The Partnership had entered into an agreement with the holders of the non-recourse notes payable collateralized by the Partnership’s investment in twelve Local Limited Partnerships with notes payable in which the note holder agreed to forebear taking any action under these notes pending the purchase by the note holder the properties owned by twelve of the Local Limited Partnerships. All twelve of these Local Limited Partnerships sold their respective investment properties to the note holders during 2012 and 2013. In connection with these sales, non-recourse notes payable and associated accrued interest totaling approximately $21,806,000 were extinguished.

The Partnership recorded a gain of extinguishment of approximately $8,204,000 during the period January 1, 2013 to September 30, 2013 and $8,365,000 for the year ended December 31, 2012.

There were no principal or interest payments made on these notes during the nine months ended September 30, 2013 or 2012.

X

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20, 22

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19,20,22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_DebtDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 19 R11.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 6 - Contingencies
9 Months Ended

Sep. 30, 2013

Notes

Note 6 - Contingencies
NOTE 6 - CONTINGENCIES

The General Partner is involved in various lawsuits arising from transactions in the ordinary course of business. In the opinion of management and the General Partner, the claims will not result in any material liability to the Partnership.

X

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14435-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 440

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 20 R9.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 4 - Transactions With Affiliated Parties
9 Months Ended

Sep. 30, 2013

Notes

Note 4 - Transactions With Affiliated Parties
NOTE 4 – TRANSACTIONS WITH AFFILIATED PARTIES

Under the terms of the Restated Certificate and Agreement of Limited Partnership, the Partnership is obligated to NAPICO for an annual management fee equal to 0.5 percent of the original remaining invested assets of the remaining partnerships and is calculated at the beginning of each year. Invested assets are defined as the costs of acquiring project interests, including the proportionate amount of the mortgage loans related to the Partnership's interest in the capital accounts of the respective partnerships. The fee was approximately $36,000 and $135,000 for the nine months ended September 30, 2013 and 2012, respectively.

An affiliate of the General Partner is the local general partner in one of the Partnership’s two remaining Local Limited Partnerships.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

+ Details

Name: us-gaap_RelatedPartyTransactionsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

EXCEL 21 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\T834S,SDV,%\W,S9A7S0X-#5?83$S-%]F,C4R M9F9D-#EE,S,B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O6%B;&4\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I7;W)K#I7;W)K#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/DYO=&5?-U]3=6)S97%U96YT M7T5V96YT/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O M#I.86UE/@T*("`@ M(#QX.E=O#I%>&-E M;%=O#I.86UE/DYO=&5?,5]/#I7;W)KF%T:6]N7V%N9%]3=6UM87(S/"]X.DYA;64^ M#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DYO=&5?,5]/#I7;W)KF%T:6]N7V%N9%]3=6UM87(V/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H M965T4V]U#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O M6%B;&5?1&5T86EL#I.86UE/@T*("`@(#QX M.E=O#I%>&-E;%=O M6QE#I!8W1I=F53 M:&5E=#X-"B`@/'@Z4')O=&5C=%-T#I0#I0#I0&UL/CPA6V5N M9&EF72TM/@T*/"]H96%D/@T*("`\8F]D>3X-"B`@(#QP/E1H:7,@<&%G92!S M:&]U;&0@8F4@;W!E;F5D('=I=&@@36EC'10 M87)T7S1A-3,S.38P7S'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2!) M;F9O2!296=I'0^ M)RTM,3(M,S$\2!#;VUM;VX@4W1O8VLL(%-H87)E2!&:6QE3PO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^)U-M86QL97(@4F5P;W)T:6YG($-O;7!A;GD\2!# M=7)R96YT(%)E<&]R=&EN9R!3=&%T=7,\+W1D/@T*("`@("`@("`\=&0@8VQA M2!6;VQU;G1A2!796QL+6MN M;W=N(%-E87-O;F5D($ES'0^)TYO/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^)S(P,3,\7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO2`H1&5F:6-I="DZ/"]S=')O;F<^/"]T9#X-"B`@("`@("`@ M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^)SQS<&%N/CPO2`H9&5F:6-I="D\+W1D/@T*("`@("`@("`\=&0@8VQA7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T* M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS M<&%N/CPO'0^)SQS<&%N/CPO'1I;F=U:7-H;65N M="!O9B!$96)T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT+#@U M-CQS<&%N/CPO'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2`H9&5F:6-I="DL(&)E9VEN;FEN9R!B86QA;F-E(&%T($1E8RX@ M,S$L(#(P,3(\+W1D/@T*("`@("`@("`\=&0@8VQA2`H9&5F:6-I="DL(&5N9&EN9R!B86QA;F-E(&%T M(%-E<"X@,S`L(#(P,3,\+W1D/@T*("`@("`@("`\=&0@8VQA7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA M'0^)SQS<&%N/CPO2!R96-O9VYI>F5D(&%S(&EN8V]M92`H;&]S'1I;F=U:7-H;65N="!O9B!$96)T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S M/3-$;G5M/B@X+#(P-"D\'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQAF%T:6]N(&%N9"!3=6UM87)Y(&]F(%-I9VYI9FEC86YT M($%C8V]U;G1I;F<@4&]L:6-I97,\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@ M("`@/'1H(&-L87-S/3-$=&@@8V]L'0^)SQS<&%N/CPOF%T M:6]N(&%N9"!3=6UM87)Y(&]F(%-I9VYI9FEC86YT($%C8V]U;G1I;F<@4&]L M:6-I97,\+W1D/@T*("`@("`@("`\=&0@8VQA6]U="UG M6]U="UG6]U="UG2P@=&AE(&-O M;G-O;&ED871E9"!F:6YA;F-I86P@6]U="UG2!G96YE M6QE/3-$;6%R M9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D M93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R M:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3Y4:&4@9V5N97)A;"!P M87)T;F5R2P@86YD($YA=&EO;F%L(%!A2!O M9B!"971H97-D82!(;VQD:6YG2!H96QD M(')E86P@97-T871E(&%S2`H)B,Q-#<[ M0F5T:&5S9&$F(S$T.#LI+CPO<#X@/'`@2P@=&AE(%!A6]U="UG6QE/3-$;6%R9VEN+6QE9G0Z M,&EN/CQU/CQF;VYT('-T>6QE/3-$9F]N="UW96EG:'0Z;F]R;6%L/D)A6]U="UG'0M86QI9VXZ:G5S=&EF>3ML87EO=70M9W)I9"UM;V1E.FQI;F4[ M;6%R9VEN+6QE9G0Z,&EN/E1H92!A8V-O;7!A;GEI;F<@=6YA=61I=&5D(&-O M;G-O;&ED871E9"!F:6YA;F-I86P@2!W:71H(&%C8V]U;G1I;F<@<')I;F-I<&QE M6]U="UG6]U="UG&-E6]U="UG6]U="UG2!D:79I9&EN9R!T:&4@;&EM:71E9"!P87)T;F5R2!T:&4@;G5M8F5R M(&]F(&QI;6ET960@<&%R=&YE2!B96YE M9FEC:6%R>2X@1V5N97)A;&QY+"!A('9A2P@;W(@5DE%+"!I2!I;G9E'!E8W1E9"!R97-I9'5A;"!R971U2!T:&4@96YT:71Y M('1H870@:&%S("AA*2!T:&4@<&]W97(@=&\@9&ER96-T('1H92!A8W1I=FET M:65S(&]F('1H92!6244@=&AA="!M;W-T('-I9VYI9FEC86YT;'D@:6UP86-T M('1H92!6244F(S$T-CMS(&5C;VYO;6EC('!E2!B M92!S:6=N:69I8V%N="!T;R!T:&4@5DE%+CPO<#X@/'`@2!B96YE9FEC:6%R>2!O9B!A(%9)12P@=&AE(%!A2!I;7!A8W0@=&AE(%9)128C M,30V.W,@96-O;F]M:6,@<&5R9F]R;6%N8V4@86YD('=H:6-H('!A2!T:&5S92!6245S(&%N9"!G96YE3MT97AT M+6EN9&5N=#HM+C(U:6X^/&9O;G0^)B,Q.#,[)FYB6QE/3-$;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM M8F]T=&]M.C!I;CMM87)G:6XM;&5F=#HN-S5I;CMM87)G:6XM8F]T=&]M.BXP M,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BTN,C5I;CX\ M9F]N=#XF(S$X,SLF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S M<#LF;F)S<#LF;F)S<#L@/"]F;VYT/G1H92!G96YE6QE/3-$ M;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M M.C!I;CMM87)G:6XM;&5F=#HN-S5I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[ M=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BTN,C5I;CX\9F]N=#XF M(S$X,SLF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S M<#LF;F)S<#L@/"]F;VYT/G1H92!G96YE2!T:&4@3&]C86P@ M3&EM:71E9"!087)T;F5R3MT97AT+6EN9&5N=#HM+C(U:6X^/&9O;G0^)B,Q.#,[)FYB M6QE/3-$;6%R9VEN+71O M<#HP:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M.C!I;CMM87)G M:6XM;&5F=#HN-S5I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG M;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BTN,C5I;CX\9F]N=#XF(S$X,SLF;F)S M<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#L@ M/"]F;VYT/G1H92!G96YEF5D('1O M(&)O6QE/3-$;6%R9VEN+71O<#HP M:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M.C!I;CMM87)G:6XM M;&5F=#HN-S5I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ M=7-T:69Y.W1E>'0M:6YD96YT.BTN,C5I;CX\9F]N=#XF(S$X,SLF;F)S<#LF M;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#L@/"]F M;VYT/G1H92!087)T;F5R6]U="UG6]U="UG2!H;VQD97(N(%1H92!087)T;F5R'!O2!B92!S=6)J96-T('1O M(&%D9&ET:6]N86P@;&]S'1E;G0@;V8@86YY(&9I;F%N M8VEA;"!S=7!P;W)T('1H870@=&AE(%!A7!E.B!T97AT+VAT;6P[(&-H M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U% M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O M:'1M;#L@8VAA6]U M="UG2!T:')O M=6=H(%)%02!)5BP@:6X@;VYE(&%N9"!T:')E92!,;V-A;"!,:6UI=&5D(%!A M6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ M:G5S=&EF>3ML:6YE+6AE:6=H=#HQ,"XS<'0^5&AE(%!A&5R8VES92!C;VYT2!!9W)E96UE;G1S('=I=&@@=&AE(%5N:71E9"!3=&%T M97,@1&5P87)T;65N="!O9B!(;W5S:6YG(&%N9"!52!R971A:6YS(&ET('5P;VX@6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI M9VXZ:G5S=&EF>3ML:6YE+6AE:6=H=#HQ,"XS<'0^5&AE(&EN9&EV:61U86P@ M:6YV97-T;65N=',@87)E(&-AF4@;&]S6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI M9VXZ:G5S=&EF>3ML:6YE+6AE:6=H=#HQ,"XS<'0^)FYB6]U M="UG6QE/3-$;6%R M9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.BTN-6EN.VUA6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[ M;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3Y&;W(@ M=&AO2!IF4@97%U:71Y(&EN(&EN8V]M92!O9B!T M:&4@3&]C86P@3&EM:71E9"!087)T;F5R2!T;R!T:&4@97AT M96YT(&]F(&1I2!E87)N:6YG M2!R96%L M:7IE+CPO<#X@/'`@6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S M=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI M9VXZ:G5S=&EF>3Y/;B!&96)R=6%R>2`R+"`R,#$R+"!/86MW;V]D(%!A6%B;&4@:6X@97AC M:&%N9V4@9F]R("AI*2!F=6QL('-A=&ES9F%C=&EO;B!O9B!N;VXM2!P6%B;&4@:6X@97AC:&%N9V4@9F]R("AI*2!F=6QL M('-A=&ES9F%C=&EO;B!O9B!T:&4@3&]C86P@3&EM:71E9"!087)T;F5R2!P2!F;W(@82!T;W1A;"!O9B`D,RPP M,#`N(%1H:7,@86UO=6YT('=AF5D(&%S(&=A:6X@;VX@6%B;&4@:6X@97AC:&%N9V4@9F]R("AI*2!F=6QL('-A=&ES9F%C=&EO;B!O M9B!T:&4@;F]N+7)E8V]U&-H86YG92!F;W(@*&DI M(&9U;&P@2`Q,2P@ M,C`Q,BP@66]R:W9I97<@2!T M;R!T:&4@:&]L9&5R(&]F('1H92!N;VXM6%B;&4@9'5E('1O(&%N(&%F9FEL:6%T M92!O9B!T:&4@<'5R8VAA2P@86YD("AI:6DI('1H92!S=6T@;V8@)#$U,"PP,#`N($%F=&5R M('!A>6UE;G0@;V8@8VQO&EM871E;'D@)#4P+#`P,"!O9B!W:&EC M:"!W87,@F5D(&%S(&$@9&ES=')I8G5T M:6]N(&EN(&5X8V5S6]U="UG6]U="UG M6]U="UG6%B;&4@ M:6X@97AC:&%N9V4@9F]R("AI*2!F=6QL('-A=&ES9F%C=&EO;B!O9B!T:&4@ M3&]C86P@3&EM:71E9"!087)T;F5R6]U="UG6]U="UG&-H86YG92!F;W(@*&DI M(&9U;&P@2`R,RP@,C`Q,BP@=&AE(%!AF5D(&%S(&=A:6X@;VX@ M6]U="UG6]U="UG2!P M6]U="UG6]U="UG2!T:&4@869F:6QI M871E(&]F('1H92!,;V-A;"!/<&5R871I;F<@1V5N97)A;"!087)T;F5R+B!4 M:&4@4&%R=&YE2`D-CDL,#`P+"!S M86QE2`D."PS-C4L,#`P(&EN(&-O;FYE M8W1I;VX@=VET:"!T:&4@6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3XF M;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S M=&EF>3Y/;B!-87D@-BP@,C`Q,RP@=&AE(%!A2`D M.3(P+#`P,"!A;F0@87-S;V-I871E9"!A8V-R=65D(&EN=&5R97-T(&]F(&%P M<')O>&EM871E;'D@)#(L-#(X+#`P,"!W97)E(&5X=&EN9W5I&EM M871E;'D@)#,L,S0X+#`P,"!F;W(@=&AE('!EF5R;R!A="!B;W1H(%-E M<'1E;6)E6QE/3-$;6%R M9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D M93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R M:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3Y);B!!=6=U6]U="UG6]U="UG M&-L M=61E($]A:W=O;V0@4&%R:R!!<&%R=&UE;G1S($D@86YD($]A:W=O;V0@4&%R M:R!!<&%R=&UE;G1S($E)+"!W:&EC:"!S;VQD($9E8G)U87)Y(#(L(#(P,3(L M($)I3PO<#X@/'`@2`Q-RP@,C`Q,B!A;F0@2F%S<&5R($-O=6YT>2!0 M2`V+"`R,#$S(&%N9"!46QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI M9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QT86)L92!B;W)D97(],T0P(&-E;&QS M<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@6]U="UG6]U="UG M6]U="UG6]U="UG6]U="UG6]U="UG6]U="UG6QE/3-$;6%R9VEN M.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL M:6YE.W1E>'0M86QI9VXZ8V5N=&5R/D5N9&5D/"]P/B`\<"!A;&EG;CTS1&-E M;G1E6]U="UG6]U="UG6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ8V5N M=&5R/DYI;F4\+W`^(#QP(&%L:6=N/3-$8V5N=&5R('-T>6QE/3-$;6%R9VEN M.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL M:6YE.W1E>'0M86QI9VXZ8V5N=&5R/DUO;G1H6QE/3-$;6%R9VEN.C!I;CMM M87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E M>'0M86QI9VXZ8V5N=&5R/E-E<'1E;6)E6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ8V5N=&5R/CQU M/C(P,3(\+W4^/"]P/B`\+W1D/B`\+W1R/B`\='(^(#QT9"!W:61T:#TS1#(Q M,"!V86QI9VX],T1T;W`@6QE/3-$)W=I9'1H.B`Q+C(U:6X[('!A9&1I;F6QE/3-$ M)W=I9'1H.B`Q+C(U:6X[('!A9&1I;F6QE/3-$)W=I9'1H.B`Q+C(U M:6X[('!A9&1I;F6QE/3-$)W=I9'1H.B`Q+C(U:6X[('!A9&1I;F6QE/3-$;6%R M9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D M93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$)W=I9'1H.B`Q M+C(U:6X[('!A9&1I;F6]U="UG6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP M,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[ M;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$)W=I9'1H.B`Q+C(U:6X[('!A9&1I;F6]U="UG6QE/3-$)W=I9'1H.B`Q+C(U M:6X[('!A9&1I;F6]U="UG6]U="UG6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R M:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$)W=I M9'1H.B`Q+C(U:6X[('!A9&1I;F6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ M6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R M:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$)W=I M9'1H.B`Q+C(U:6X[('!A9&1I;F6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ M6QE/3-$ M;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M M;6]D93IL:6YE/B8C,38P.R8C,38P.R8C,38P.R!A;6]R=&EZ871I;VX\+W`^ M(#PO=&0^(#QT9"!W:61T:#TS1#$R,"!V86QI9VX],T1B;W1T;VT@6QE/3-$;6%R9VEN.C!I;CMM87)G M:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M M86QI9VXZ6QE M/3-$)W=I9'1H.B`Q+C(U:6X[('!A9&1I;F6QE/3-$)W=I9'1H.B`Q+C(U:6X[('!A M9&1I;F6QE/3-$;6%R M9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D M93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$)W=I9'1H.B`Q-36QE/3-$;6%R M9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D M93IL:6YE/B8C,38P.R!/<&5R871I;F<\+W`^(#PO=&0^(#QT9"!W:61T:#TS M1#$R,"!V86QI9VX],T1B;W1T;VT@6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[ M;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$;6%R9VEN.C!I M;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE M.W1E>'0M86QI9VXZ6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$)W=I9'1H.B`Q+C(U:6X[('!A9&1I;F6]U="UG6QE/3-$ M)W=I9'1H.B`Q-36QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE/B9N8G-P.SPO<#X@/"]T9#X@/'1D M('=I9'1H/3-$,3(P('9A;&EG;CTS1&)O='1O;2!S='EL93TS1"=W:61T:#H@ M,2XR-6EN.R!P861D:6YG.B`P:6X@-2XT<'0@,&EN(#4N-'!T.R<^(#QP(&%L M:6=N/3-$6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R M:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE/B8C,38P.R!O<&5R M871I;VYS/"]P/B`\+W1D/B`\=&0@=VED=&@],T0Q,C`@=F%L:6=N/3-$8F]T M=&]M('-T>6QE/3-$)W=I9'1H.B`Q+C(U:6X[('!A9&1I;F6]U="UG6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI M9VXZ6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R M:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ3X-"CPO:'1M M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\T834S,SDV,%\W,S9A7S0X-#5?83$S M-%]F,C4R9F9D-#EE,S,-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO M-&$U,S,Y-C!?-S,V85\T.#0U7V$Q,S1?9C(U,F9F9#0Y93,S+U=O'0O:'1M;#L@8VAA M6%B;&4\8G(^/"]S=')O;F<^/"]T M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L'0^)SQS<&%N/CPO'0^ M)SPA+2UE9W@M+3X\<#Y.3U1%(#,@+2!.3U1%4R!005E!0DQ%/"]P/B`\<"!S M='EL93TS1&UA6]U M="UG6]U="UG2!W:71H9')E=R!F6%B;&4@;V8@87!P2!Z97)O(&%N9"`D,BPS-#$L,#`P+"!R97-P96-T:79E;'DL(&)E87)I;F<@ M:6YT97)EF5D(&EN=&5R97-T(&5X<&5N2`D,3$T+#`P,"!A;F0@)#,T-2PP,#`@9F]R('1H92!N:6YE(&UO;G1H M2X@06-CF5D(&)Y('1H92!087)T;F5R6%B;&4@;VYL>2!O=70@;V8@8V%S:"!D:7-T6%B M;&4@8V]L;&%T97)A;&EZ960@8GD@=&AE(%!A6%B;&4@:6X@=VAI8V@@=&AE(&YO=&4@:&]L9&5R M(&%G2!T:&4@;F]T92!H M;VQD97(@=&AE('!R;W!E6%B;&4@86YD(&%S M6QE/3-$;6%R9VEN.C!I;CMM87)G M:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M M86QI9VXZ:G5S=&EF>3ML:6YE+6AE:6=H=#HQ,"XS<'0^5&AE(%!A'1I;F=U:7-H;65N="!O9B!A<'!R M;WAI;6%T96QY("0X+#(P-"PP,#`@9'5R:6YG('1H92!P97)I;V0@2F%N=6%R M>2`Q+"`R,#$S('1O(%-E<'1E;6)E6]U="UG7!E.B!T97AT+VAT;6P[(&-H M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U% M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O M:'1M;#L@8VAA'0^)SQS<&%N/CPO"TM/CQP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ M:G5S=&EF>3ML:6YE+6AE:6=H=#HQ,"XS<'0^/&(^3D]412`T("8C,34P.R!4 M4D%.4T%#5$E/3E,@5TE42"!!1D9)3$E!5$5$(%!!4E1)15,\+V(^/"]P/B`\ M<"!S='EL93TS1&UA6]U="UG6]U="UG7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^)SPA+2UE9W@M+3X\<"!S='EL93TS1&UA6QE/3-$ M;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3ML:6YE+6AE:6=H=#HQ,"XS M<'0^1FEN86YC:6%L($%C8V]U;G1I;F<@4W1A;F1A6%B;&4@86YD M(&%M;W5N=',@9'5E(&9OF5D(&)Y('1H92!087)T;F5R6EN9R!A M;6]U;G0@;V8@:71S(&]T:&5R(&%S'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA"TM/CQP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3ML M:6YE+6AE:6=H=#HQ,"XS<'0^/&(^3D]412`V("T@0T].5$E.1T5.0TE%4SPO M8CX\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP M,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF M>3ML:6YE+6AE:6=H=#HQ,"XS<'0^)FYB6]U="UG2!C;W5R2!M871E'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA"TM/CQP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.VQI;F4M:&5I9VAT.C$P M+C-P=#X\8CY.3U1%(#<@+2!354)315%514Y4($5614Y4/"]B/CPO<#X@/'`@ M6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.VQI;F4M:&5I M9VAT.C$P+C-P=#XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM M87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E M>'0M86QI9VXZ:G5S=&EF>3ML:6YE+6AE:6=H=#HQ,"XS<'0^5&AE(%!A'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA"TM/CQP/D=E;F5R86P\+W`^(#QP('-T>6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R M:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP M('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y M;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3Y4:&4@:6YF M;W)M871I;VX@8V]N=&%I;F5D(&EN('1H92!F;VQL;W=I;F<@;F]T97,@=&\@ M=&AE('5N875D:71E9"!C;VYS;VQI9&%T960@9FEN86YC:6%L('-T871E;65N M=',@:7,@8V]N9&5N65A6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y M;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\ M+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3Y) M;B!T:&4@;W!I;FEO;B!O9B!T:&4@4&%R=&YE2!A8V-E<'1E9"!A8V-O=6YT M:6YG('!R:6YC:7!L97,@9F]R(&-O;7!L971E(&9I;F%N8VEA;"!S=&%T96UE M;G1S+CPO<#X@/'`@2!S M:&%R92!A(&]N92!P97)C96YT(&EN=&5R97-T(&EN('!R;V9I=',@86YD(&QO M2!C;VUP86YY+"!A;F0@3F%T:6]N86P@4&%R M=&YE6]U="UG6]U="UG3X-"CPO:'1M;#X-"@T*+2TM+2TM/5]. M97AT4&%R=%\T834S,SDV,%\W,S9A7S0X-#5?83$S-%]F,C4R9F9D-#EE,S,- M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-&$U,S,Y-C!?-S,V85\T M.#0U7V$Q,S1?9C(U,F9F9#0Y93,S+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R2!O9B!3:6=N:69I8V%N="!!8V-O M=6YT:6YG(%!O;&EC:65S.B!"87-I6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y M;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\ M+W`^(#QP('-T>6QE/3-$;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.C!I M;CMM87)G:6XM8F]T=&]M.C!I;CMM87)G:6XM;&5F=#HN,S5I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.VQA>6]U="UG6EN9R!U M;F%U9&ET960@8V]N2!A8V-E<'1E9"!I;B!T:&4@56YI=&5D M(%-T871E3X-"CPO:'1M;#X-"@T*+2TM+2TM/5]. M97AT4&%R=%\T834S,SDV,%\W,S9A7S0X-#5?83$S-%]F,C4R9F9D-#EE,S,- M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-&$U,S,Y-C!?-S,V85\T M.#0U7V$Q,S1?9C(U,F9F9#0Y93,S+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R2!O9B!3:6=N:69I8V%N="!!8V-O M=6YT:6YG(%!O;&EC:65S.B!06]U="UG6]U M="UG&-E M7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@ M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^)SQS<&%N/CPO"TM M/CQP(&%L:6=N/3-$;&5F="!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#Y-971H M;V0@;V8@06-C;W5N=&EN9R!F;W(@26YV97-T;65N=',@:6X@3&]C86P@3&EM M:71E9"!087)T;F5R6QE/3-$;6%R9VEN.C!I;CMM M87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E M>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN M.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL M:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3Y4:&4@:6YV97-T;65N=',@:6X@3&]C M86P@3&EM:71E9"!087)T;F5R2!M971H;V0N/"]P/CQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@ M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M M;#L@8VAA'0^)SPA+2UE9W@M+3X\<#Y. M970@3&]S2!D:79I9&EN9R!T:&4@;&EM:71E9"!P87)T;F5R2!T:&4@;G5M8F5R M(&]F(&QI;6ET960@<&%R=&YE'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA MF%T:6]N(&%N9"!3=6UM87)Y(&]F(%-I9VYI M9FEC86YT($%C8V]U;G1I;F<@4&]L:6-I97,Z(%9A'0^)SQS<&%N/CPO6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;&%Y M;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\ M+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S=&EF>3Y4 M:&4@4&%R=&YE2!V87)I86)L92!I;G1E M2!T;R!F:6YA;F-E(&ET28C,30V.W,@86-T:79I=&EE M2!I;G9E2!B M96YE9FEC:6%R>2!O9B!A(%9)12!I2!T M:&%T(&AA6QE/3-$;6%R9VEN M+71O<#HP:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M.C!I;CMM M87)G:6XM;&5F=#HR,RXT<'0[;6%R9VEN+6)O='1O;3HN,#`P,7!T.W1E>'0M M86QI9VXZ:G5S=&EF>3ML87EO=70M9W)I9"UM;V1E.FQI;F4[;6%R9VEN+6QE M9G0Z,&EN/B9N8G-P.SPO<#X@/'`@2!C;VYT M6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[;&%Y;W5T+6=R:60M;6]D93IL:6YE.W1E>'0M86QI9VXZ:G5S M=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y/D%T(%-E<'1E;6)E M2P@9F]R('=H:6-H('1H92!087)T;F5R6QE/3-$;6%R9VEN+71O<#HP:6X[;6%R9VEN M+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M.C!I;CMM87)G:6XM;&5F=#HN,C5I M;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y/B9N M8G-P.SPO<#X@/'`@3MT97AT+6EN9&5N=#HM+C(U:6X^/&9O M;G0^)B,Q.#,[)FYB2!F;W(@86YD('-O;&4@9&ES8W)E=&EO;B!O M=F5R('-E;&5C=&EN9R!A('!R;W!E3MT97AT+6EN9&5N=#HM+C(U:6X^/&9O;G0^)B,Q M.#,[)FYB2!R96-O=7)S92!O8FQI9V%T:6]N3MT97AT+6EN9&5N=#HM+C(U:6X^/&9O;G0^)B,Q.#,[)FYB3MT97AT+6EN9&5N=#HM+C(U:6X^/&9O;G0^)B,Q.#,[)FYB2!I;F9L=65N8V4@=&AE(&%C=&EV:71I97,@;V8@=&AE($QO M8V%L($QI;6ET960@4&%R=&YE2!W:71H(&$@=&]T M86P@;V8@,S8@=6YI=',N(%1H92!087)T;F5R&EM=6T@97AP;W-U2!P M'0O:F%V87-C M3X-"B`@("`\=&%B;&4@ M8VQA'0^)SQS<&%N/CPO'0O:F%V87-C3X-"B`@("`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ilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.8 Html 18 71 1 false 3 0 false 3 false false R1.htm 000010 - Document - Document and Entity Information Sheet http://www.NAPICO.com/20130930/role/idr_DocumentDocumentAndEntityInformation Document and Entity Information true false R2.htm 000020 - Statement - Consolidated Balance Sheets (Unaudited) Sheet http://www.NAPICO.com/20130930/role/idr_ConsolidatedBalanceSheetsUnaudited Consolidated Balance Sheets (Unaudited) false false R3.htm 000030 - Statement - Consolidated Statements of Operations (Unaudited) Sheet http://www.NAPICO.com/20130930/role/idr_ConsolidatedStatementsOfOperationsUnaudited Consolidated Statements of Operations (Unaudited) false false R4.htm 000040 - Statement - Consolidated Statement of Shareholder Deficit (Unaudited) Sheet http://www.NAPICO.com/20130930/role/idr_ConsolidatedStatementOfShareholderDeficitUnaudited Consolidated Statement of Shareholder Deficit (Unaudited) false false R5.htm 000050 - Statement - Consolidated Statements of Cash Flows (Unaudited) Sheet http://www.NAPICO.com/20130930/role/idr_ConsolidatedStatementsOfCashFlowsUnaudited Consolidated Statements of Cash Flows (Unaudited) false false R6.htm 000060 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPolicies Note 1 - Organization and Summary of Significant Accounting Policies false false R7.htm 000070 - Disclosure - Note 2 - Investments in and Advances To Local Partnerships Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote2InvestmentsInAndAdvancesToLocalPartnerships Note 2 - Investments in and Advances To Local Partnerships false false R8.htm 000080 - Disclosure - Note 3 - Notes Payable Notes http://www.NAPICO.com/20130930/role/idr_DisclosureNote3NotesPayable Note 3 - Notes Payable false false R9.htm 000090 - Disclosure - Note 4 - Transactions With Affiliated Parties Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote4TransactionsWithAffiliatedParties Note 4 - Transactions With Affiliated Parties false false R10.htm 000100 - Disclosure - Note 5 - Fair Value of Financial Instruments Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote5FairValueOfFinancialInstruments Note 5 - Fair Value of Financial Instruments false false R11.htm 000110 - Disclosure - Note 6 - Contingencies Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote6Contingencies Note 6 - Contingencies false false R12.htm 000120 - Disclosure - Note 7 - Subsequent Event Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote7SubsequentEvent Note 7 - Subsequent Event false false R13.htm 000130 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: General (Policies) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesGeneralPolicies Note 1 - Organization and Summary of Significant Accounting Policies: General (Policies) false false R14.htm 000140 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Basis of Presentation (Policies) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesBasisOfPresentationPolicies Note 1 - Organization and Summary of Significant Accounting Policies: Basis of Presentation (Policies) false false R15.htm 000150 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Principles of Consolidation (Policies) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesPrinciplesOfConsolidationPolicies Note 1 - Organization and Summary of Significant Accounting Policies: Principles of Consolidation (Policies) false false R16.htm 000160 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Method of Accounting For Investment in Local Partnerships (Policies) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesMethodOfAccountingForInvestmentInLocalPartnershipsPolicies Note 1 - Organization and Summary of Significant Accounting Policies: Method of Accounting For Investment in Local Partnerships (Policies) false false R17.htm 000170 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Policies) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesNetLossPerLimitedPartnershipInterestPolicies Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Policies) false false R18.htm 000180 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Variable Interest Entities (Policies) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesVariableInterestEntitiesPolicies Note 1 - Organization and Summary of Significant Accounting Policies: Variable Interest Entities (Policies) false false R19.htm 000190 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: General (Details) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesGeneralDetails Note 1 - Organization and Summary of Significant Accounting Policies: General (Details) false false R20.htm 000200 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Details) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesNetLossPerLimitedPartnershipInterestDetails Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Details) false false R21.htm 000210 - Disclosure - Note 2 - Investments in and Advances To Local Partnerships (Details) Sheet http://www.NAPICO.com/20130930/role/idr_DisclosureNote2InvestmentsInAndAdvancesToLocalPartnershipsDetails Note 2 - Investments in and Advances To Local Partnerships (Details) false false R22.htm 000220 - Disclosure - Note 3 - Notes Payable (Details) Notes http://www.NAPICO.com/20130930/role/idr_DisclosureNote3NotesPayableDetails Note 3 - Notes Payable (Details) false false All Reports Book All Reports Process Flow-Through: 000020 - Statement - Consolidated Balance Sheets (Unaudited) Process Flow-Through: Removing column 'Sep. 30, 2012' Process Flow-Through: Removing column 'Dec. 31, 2011' Process Flow-Through: 000030 - Statement - Consolidated Statements of Operations (Unaudited) Process Flow-Through: 000050 - Statement - Consolidated Statements of Cash Flows (Unaudited) Process Flow-Through: Removing column '3 Months Ended Sep. 30, 2013' Process Flow-Through: Removing column '3 Months Ended Sep. 30, 2012' real7-20130930.xml real7-20130930.xsd real7-20130930_cal.xml real7-20130930_def.xml real7-20130930_lab.xml real7-20130930_pre.xml true true XML 23 R3.htm IDEA: XBRL DOCUMENT v2.4.0.8

Consolidated Statements of Operations (Unaudited) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Operating Expenses:

Management fees - General Partner $ 12 $ 45 $ 36 $ 135

General and administrative 6 4 18 17

Legal and accounting 7 25 39 95

Interest 26 93 114 345

Total operating expenses 51 167 207 592

Income (Loss) from partnership operations (51) (167) (207) (592)

Gain (loss) on sale of interests in Local Limited Partnerships 69

Distribution in excess of investment in Local Limited Partnership 105

Gain (loss) on Extinguishment of Debt 4,856 2,614 8,204 8,365

Net Income (Loss) 4,805 2,447 7,997 7,947

Net Income (Loss) allocated to general partners (1%) 48 24 80 79

Net Income (Loss) allocated to limited partners (99%) $ 4,757 $ 2,423 $ 7,917 $ 7,868

Net Income (Loss) per limited partnership interest $ 313.26 $ 158.89 $ 521.35 $ 515.95

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_DistributionInExcessOfInvestmentInLocalLimitedPartnership

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_ManagementFeesGeneralPartner

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of gain (loss) on sale or disposal of an equity method investment.

+ References

No definition available.

+ Details

Name: us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629

+ Details

Name: us-gaap_GainsLossesOnExtinguishmentOfDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_GeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Aggregate amount of interest paid or due on all long-term debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 8

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.8)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

+ Details

Name: us-gaap_InterestExpenseLongTermDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Aggregate amount of net income allocated to general partners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section F

+ Details

Name: us-gaap_NetIncomeLossAllocatedToGeneralPartners

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Aggregate amount of net income allocated to limited partners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

+ Details

Name: us-gaap_NetIncomeLossAllocatedToLimitedPartners

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Net income (loss) allocated to each outstanding limited partnership unit.

+ References

No definition available.

+ Details

Name: us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnit

Namespace Prefix: us-gaap_

Data Type: us-types:perUnitItemType

Balance Type: na

Period Type: duration

X

- Definition

Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_OperatingExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.6-07.2(a),(b),(c),(d))

-URI http://asc.fasb.org/extlink&oid=6488393&loc=d3e606610-122999

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 225

-Section 45

-Paragraph 3

-Subparagraph (k)

-URI http://asc.fasb.org/extlink&oid=6488370&loc=d3e13550-115849

+ Details

Name: us-gaap_ProfessionalFees

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 24 R14.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies: Basis of Presentation (Policies)
9 Months Ended

Sep. 30, 2013

Policies

Basis of Presentation
Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States.

X

- Definition

The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

+ References

No definition available.

+ Details

Name: us-gaap_BasisOfAccounting

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_PolicyTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 25 R5.htm IDEA: XBRL DOCUMENT v2.4.0.8

Consolidated Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Cash flows from operating activities:

Net Income (Loss) $ 7,997 $ 7,947

Adjustments to reconcile Net Income (Loss) to net cash used in operating activities:

Gain (loss) on sale of interests in Local Limited Partnerships (69)

Distribution from sale of Local Limited Partnership property recognized as income (loss) (105)

Gain (loss) on Extinguishment of Debt (8,204) (8,365)

Changes in accounts:

Change in Accounts Receivables - limited partners (205)

Change in Accrued interest payable 113 345

Change in Accounts payable and accrued expenses (69) (5)

Net cash used in operating activities (368) (252)

Cash flows from investing activities:

Distribution from sale of Local Limited Partnership property 55

Proceeds from sale of interests in Local Limited Partnerships 69

Net cash provided by (used in) investing activities 124

Net decrease in cash and cash equivalents (368) (128)

Cash and cash equivalents, beginning of period 992 1,178

Cash and cash equivalents, end of period $ 624 $ 1,050

X

- Details

Name: fil_ChangesInAccountsAbstract

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_DistributionFromSaleOfLocalLimitedPartnershipProperty

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

This item represents the amount of net sales proceeds received on disposal of an equity method investment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 35

-Paragraph 35

-URI http://asc.fasb.org/extlink&oid=7658923&loc=d3e32847-111569

+ Details

Name: us-gaap_EquityMethodInvestmentNetSalesProceeds

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629

+ Details

Name: us-gaap_GainsLossesOnExtinguishmentOfDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInInterestPayableNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in other obligations or expenses incurred but not yet paid.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate amount of other income amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Article 5

+ Details

Name: us-gaap_OtherNonoperatingIncome

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The proceeds from the sale of an interest in a unit of partnership.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromSaleOfInterestInPartnershipUnit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 26 R2.htm IDEA: XBRL DOCUMENT v2.4.0.8

Consolidated Balance Sheets (Unaudited) (USD $)
In Thousands, unless otherwise specified

Sep. 30, 2013

Dec. 31, 2012

Assets

Cash and cash equivalents $ 624 $ 992

Receivables - limited partners 262 57

Total assets 886 1,049

Liabilities

Notes payable, in default 2,341

Accrued interest payable, in default 5,750

Accounts payable and accrued expenses 18 87

Total liabilities 18 8,178

Contingencies

Partners' Capital Equity (Deficit):

General partners (316) (396)

Limited partners 1,184 (6,733)

Total partners' capital equity (deficit) 868 (7,129)

Total liabilities and partners' capital equity (deficit) $ 886 $ 1,049

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_AccruedInterestPayableInDefault

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_AssetsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14326-108349

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 25

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 7

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 9

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.17)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.(a),19)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_CommitmentsAndContingencies

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of outstanding long-term debt or borrowing associated with any securities or credit agreement for which there has been a default in principal, interest, sinking fund, or redemption provisions, or any breach of covenant that existed at the end of the period and subsequently has not been cured.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(c))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph c

-Article 4

+ Details

Name: us-gaap_DebtDefaultLongtermDebtAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount of the general partner's ownership interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section F

+ Details

Name: us-gaap_GeneralPartnersCapitalAccount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19-26)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Total of all partners' capital and liability items in a publicly listed limited partnership or master limited partnership.

+ References

No definition available.

+ Details

Name: us-gaap_LiabilitiesAndPartnersCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount of the limited partners' ownership interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section F

+ Details

Name: us-gaap_LimitedPartnersCapitalAccount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of obligations, including trade payables, incurred through that date and due within one year (or in the operating cycle if longer) arising from transactions not otherwise specified in the taxonomy.

+ References

No definition available.

+ Details

Name: us-gaap_OtherAccountsPayableAndAccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amounts due as of the balance sheet date from parties or arising from transactions not otherwise specified in the taxonomy.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.8)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 8

-Article 5

+ Details

Name: us-gaap_OtherReceivables

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The amount of ownership interest of different classes of partners in limited partnership.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

+ Details

Name: us-gaap_PartnersCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_PartnersCapitalAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 27 R13.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies: General (Policies)
9 Months Ended

Sep. 30, 2013

Policies

General
General

The information contained in the following notes to the unaudited consolidated financial statements is condensed from that which would appear in the annual consolidated financial statements; accordingly, the consolidated financial statements included herein should be reviewed in conjunction with the consolidated financial statements and related notes thereto contained in the Annual Report for the fiscal year ended December 31, 2012 prepared by the Partnership. Accounting measurements at interim dates inherently involve greater reliance on estimates than at year end. The results of operations for the interim periods presented are not necessarily indicative of the results expected for the entire year.

In the opinion of the Partnership’s management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting primarily of normal recurring items) considered necessary for a fair presentation. The consolidated balance sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements.

The general partners collectively share a one percent interest in profits and losses of the Partnership. The limited partners share the remaining 99 percent interest which is allocated in proportion to their respective individual investments. The general partners of the Partnership are National Partnership Investments, LLC ("NAPICO or “General Partner"), a California limited liability company, and National Partnership Investments Associates II, a California limited partnership. The General Partner is a subsidiary of Bethesda Holdings II, LLC, a privately held real estate asset management company (“Bethesda”).

At September 30, 2013 and December 31, 2012, respectively, the Partnership had 15,091.5 and 15,185.5 limited partnership interests outstanding.

X

- Definition

The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

+ References

No definition available.

+ Details

Name: us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_PolicyTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 28 R16.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies: Method of Accounting For Investment in Local Partnerships (Policies)
9 Months Ended

Sep. 30, 2013

Policies

Method of Accounting For Investment in Local Partnerships
Method of Accounting for Investments in Local Limited Partnerships

The investments in Local Limited Partnerships are accounted for using the equity method.

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_MethodOfAccountingForInvestmentInLocalPartnerships

Namespace Prefix: fil_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_PolicyTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 29 R12.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 7 - Subsequent Event
9 Months Ended

Sep. 30, 2013

Notes

Note 7 - Subsequent Event
NOTE 7 - SUBSEQUENT EVENT

Newton Apartments has entered a purchase and sale contract and is scheduled to close in November, 2013.

The Partnership’s management evaluated subsequent events through the time this Quarterly Report on Form 10-Q was filed.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

+ References

No definition available.

+ Details

Name: us-gaap_SubsequentEventsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 30 R7.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 2 - Investments in and Advances To Local Partnerships
9 Months Ended

Sep. 30, 2013

Notes

Note 2 - Investments in and Advances To Local Partnerships
NOTE 2 - INVESTMENTS IN AND ADVANCES TO LOCAL LIMITED PARTNERSHIPS

As of September 30, 2013 and December 31, 2012, the Partnership held limited partnership interests in one Local Limited Partnership and a general partner interest in REA IV which, in turn, held limited partnership interests in zero and two additional Local Limited Partnerships, respectively; therefore, the Partnership held interests, either directly or indirectly through REA IV, in one and three Local Limited Partnerships, respectively. The other general partner of REA IV is NAPICO. The Local Limited Partnerships own residential low income rental projects consisting of 36 and 302 apartment units at September 30, 2013 and December 31, 2012, respectively. The mortgage loans of these projects are payable to or insured by various governmental agencies.

The Partnership, as a limited partner, does not have a contractual relationship with the Local Limited Partnerships or exercise control over the activities and operations, including refinancing or selling decisions, of the Local Limited Partnerships that would require or allow for consolidation. Accordingly, the Partnership accounts for its investments in the Local Limited Partnerships using the equity method. The Partnership is allocated profits and losses of the Local Limited Partnerships based upon its respective ownership percentage of 99%. Distributions of surplus cash from operations from both of the Local Limited Partnerships are restricted by the Local Limited Partnerships’ Regulatory Agreements with the United States Department of Housing and Urban Development (“HUD”). These restrictions limit the distribution to a portion, generally less than 10%, of the initial invested capital. The excess surplus cash is deposited into a residual receipts reserve, of which the ultimate realization by the Partnership is uncertain as HUD frequently retains it upon sale or dissolution of the Local Limited Partnership. The Partnership is allocated profits and losses and receives distributions from refinancings and sales in accordance with the Local Limited Partnerships’ partnership agreements. These agreements usually limit the Partnership’s distributions to an amount substantially less than its ownership percentage in the Local Limited Partnership.

The individual investments are carried at cost plus the Partnership’s share of the Local Limited Partnership’s profits less the Partnership’s share of the Local Limited Partnership’s losses, distributions and impairment charges. The Partnership is not legally liable for the obligations of the Local Limited Partnerships and is not otherwise committed to provide additional support to them. Therefore, it does not recognize losses once its investment in each of the Local Limited Partnerships reaches zero. Distributions from the Local Limited Partnerships are accounted for as a reduction of the investment balance until the investment balance is reduced to zero. When the investment balance has been reduced to zero, subsequent distributions received are recognized as income in the accompanying unaudited consolidated statements of operations. The Partnership did not receive any operating distributions from Local Limited Partnerships during the nine months ended September 30, 2013 and 2012.

At times, advances are made to the Local Limited Partnerships. Advances made by the Partnership to the individual Local Limited Partnerships are considered part of the Partnership's investment in limited partnerships. Advances made to Local Limited Partnerships for which the investment has been reduced to zero are charged to expense. There were no advances made during the nine months ended September 30, 2013 and 2012.

For those investments where the Partnership has determined that the carrying value of its investments approximates the estimated fair value of those investments, the Partnership’s policy is to recognize equity in income of the Local Limited Partnerships only to the extent of distributions received and amortization of acquisition costs from those Local Limited Partnerships. Therefore, the Partnership limits its recognition of equity earnings to the amount it expects to ultimately realize.

The Partnership has no carrying value in investments in Local Limited Partnerships as of September 30, 2013 and December 31, 2012.

On February 2, 2012, Oakwood Park Apartments I and Oakwood Park Apartments II each sold their respective investment properties to the holder of the Local Limited Partnership’s non-recourse notes payable in exchange for (i) full satisfaction of non-recourse notes payable due to an affiliate of the purchaser and (ii) the sum of one dollar with respect to each property. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in either Oakwood Park Apartments I or Oakwood Park Apartments II at the date of the sale.

On March 9, 2012, Birch Manor I sold its investment property to the holder of the Local Limited Partnership’s non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnership’s non-recourse note payable due to an affiliate of the purchaser and (ii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Birch Manor I at the date of the sale.

On March 27, 2012, the Partnership assigned its limited partnership interest in Arkansas City and Oakview to a third party for a total of $3,000. This amount was recognized as gain on sale of interests in Local Limited Partnerships for the nine months ended September 30, 2012, as the Partnership had no investment balance remaining in either Arkansas City or Oakview at the date of the assignment.

On April 11, 2012, Oak Hill sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Oak Hill at the date of the sale.

On April 17, 2012 Richards Park sold its investment property to the holder of the Local Limited Partnership’s non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnership’s non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Richards Park at the date of the sale.

On May 11, 2012, Yorkview sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of $150,000. After payment of closing costs, the Partnership received a distribution from the sale of Yorkview of $105,000, approximately $50,000 of which was received during the third quarter of 2011. This amount was recognized as a distribution in excess of investment in Local Limited Partnership during the three and nine months ended September 30, 2012. The Partnership had no investment balance remaining in Yorkview at the date of the sale.

On May 11, 2012, Mount Union sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding

mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale of the property. The Partnership had no investment balance remaining in Mount Union at the date of the sale.

On May 16, 2012, Birch Manor II sold its investment property to the holder of the Local Limited Partnership’s non-recourse note payable in exchange for (i) full satisfaction of the Local Limited Partnership’s non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Birch Manor II at the date of the sale.

On May 17, 2012, Bellair Manor sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Bellair Manor at the date of the sale.

On May 23, 2012, the Partnership assigned its limited partnership interests in Jasper, Pachuta and Shubuta to an affiliate of the Local Operating General Partner for a total of $66,000. This amount was recognized as gain on sale of interests in Local Limited Partnerships for the three and nine months ended September 30, 2012, as the Partnership had no investment balance remaining in Jasper, Pachuta or Shubuta at the date of the assignment.

On August 14, 2012, Ivywood sold its investment property to the holder of the non-recourse note payable in exchange for (i) full satisfaction of the non-recourse note payable (as discussed in “Note 4”) due to an affiliate of the purchaser, (ii) the assumption of the outstanding mortgage loan encumbering the property, and (iii) the sum of one dollar. The Partnership did not receive any proceeds from the sale. The Partnership had no investment balance remaining in Ivywood at the date of the sale and December 31, 2011.

On October 29, 2012, the Partnership assigned its limited partnership interest in Aristocrat Manor to an affiliate of the Local Operating General Partner for $5,000 and the assumption of the non-recourse note payable (as discussed in “Note 4”) by the affiliate of the Local Operating General Partner. The Partnership had no investment balance remaining in Aristocrat Manor at September 30, 2012 and December 31, 2011.

For the period January 1, 2012 through September 30, 2012 the Partnership recorded gain from sale of partnership interest of approximately $69,000, sales distributions in excess of basis of approximately $105,000 and gain of extinguishment of debt of approximately $8,365,000 in connection with the sale of the above properties.

On May 6, 2013, the Partnership assigned its limited partnership interest in Bluewater Limited Dividend Housing Association (“Bluewater”) to an affiliate of the Local Operating General Partner for the cancellation of two non-recourse notes payable (as discussed in “Note 4”) by an affiliate of the Local Operating General Partner. The Partnership had no investment balance remaining in Bluewater at September 30, 2013 and December 31, 2012. In connection with the sale, the Partnership’s non-recourse notes payable of an aggregate of approximately $920,000 and associated accrued interest of approximately $2,428,000 were extinguished resulting in a gain of extinguishment of approximately $3,348,000 for the period January 1, 2013 through June 30, 2013.

On September 17, 2013, the Partnership assigned its limited partnership interest in Tradewinds East to an affiliate of the Operating General Partner. The fund received no proceeds from the transaction. The Partnership's investment balance in this local partnership was zero at both September 20, 2013 and 2012.

In August 2007, the mortgage lender for the mortgage encumbering Newton Apartments sent notice accelerating the debt. The Local Operating General Partner requested that the lender restructure or write down the debt. The Local Operating General Partner conducted mediation with the lender in June 2010. The mortgage lender was unwilling to write down or restructure the debt, but did agree to give the Local Operating General Partner additional time to complete a sale of the property.

The following are unaudited condensed combined estimated statements of operations for the three and nine months ended September 30, 2013 and 2012 for the Local Limited Partnerships in which the Partnership has invested (2012 amounts exclude Oakwood Park Apartments I and Oakwood Park Apartments II, which sold February 2, 2012, Birch Manor Apartments I, which sold March 9, 2012, Arkansas City Apartments and Oakview Apartments, due to the assignment of the Partnership’s interest in the Local Limited Partnerships on March 27, 2012, Oak Hill Apartments, which sold April 11, 2012, Richards Park Apartments, which sold on April 17, 2012, Yorkview Estates and Mount Union Apartments, which sold May 11, 2012, Birch Manor Apartments II, which sold May

16, 2012, Bellair Manor, which sold May 17, 2012 and Jasper County Properties, Pachuta and Shubuta Properties, due to the assignment of the Partnership’s interests in the Local Limited Partnerships on May 23, 2012, Ivywood, which sold August 14, 2012, Aristocrat Manor, due to the assignment of the Partnership’s interest in the Local Limited Partnership on October 29, 2012, Bluewater, which sold May 6, 2013 and Tradewinds East which sold in September 2013)(in thousands):

Three

Months

Ended

September 30,

2013

Three

Months

Ended

September 30,

2012

Nine

Months

Ended

September 30,

2013

Nine

Months

Ended

September 30,

2012

Revenues

Rental and other

$ 36

$ 63

$ 109

$ 101

Expenses

Depreciation and

 amortization

4

6

11

9

Interest

8

17

24

25

Operating

33

71

100

106

45

94

135

140

Loss from continuing

operations

$ (9)

$ (31)

$ (26)

$ (39)

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for investments and other noncurrent assets.

+ References

No definition available.

+ Details

Name: us-gaap_InvestmentsAndOtherNoncurrentAssetsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 31 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 32 R19.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies: General (Details)

Sep. 30, 2013

Dec. 31, 2012

Details

Outstanding Limited Partnership Interests 15,091.5 15,185.5

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_OutstandingLimitedPartnershipInterests

Namespace Prefix: fil_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

ZIP 33 0001376474-13-000532-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001376474-13-000532-xbrl.zip M4$L#!!0````(`*MJ;D-@[F6,0C4``/:'`0`2`!P`&UL550)``.A%(52H12%4G5X"P`!!"4.```$.0$``.Q=;7/;.)+^?%=U_P%7 M.SM)JB19DF,GMB>[I3C.C*82VV4[N=V[NKJ"2$C"A"(X!&E9\^NONP&0($7) M\DL2S]J?+/,%:#3Z]4$#_.GO5[.(78I42Q6_>=;K=)\Q$0B)"-%DR$$YZVM4@O92!T)U`SEFMXDQV] M^WEPIG.9":;5.)OS5+38(+SD,;YYJ&9)GHF4#>-87?(,NM8M^"?HM.!>LDCE M9)JQYXH>ZI%^JZW48: MKT9IQ&!0L=Z/51SGLS?/IEF6[&]MX2MXMZ/2R5:8I5O9(A%;\%`;GA*I#)[9 M]_"A4!;O%>\`-;M;YJ9]M+EM>&Y[2\8ZP^&Z1G/=GG">%&^,N1[1T_;&%@ZS MW>VUMWONE4C&7];T@+='7)<]9.G*I_>VX&XQ/BTK#\ZWW6.]K7]\_'`>3,6, MM^L#&,NH\M;QX'1X>(*<)]*[>]M=]V@H:MS3(NA,U.46W&@8)SXB;\#*JR7& MV!'T]O;VMNBN>Q0D^&6_]VI=X^:)9R`[__83OKJO:?QG8LRHJ7T4DS?/M)PE M$9)`UZ:I&+]YE@H>O6J[T7>N=/B,;5%#=E+W3]()C^4?)..'(.8JDB'],XC# MTU1H$6?T[\GXO8QAC))'YW!%S."&?B=U$"F=IP*>/I>36(YEP.-L$`0JCS-0 MM%-H+Y!"7XBK[&VD@B\L4'$&_YPA>>^`KEZW]W]V,D M.\#_$Z:S123>_,@3I0]F/)W(>+\K8_NS/5)9IF;[G2X(1Y(=1'RA\JP]2678 MGJE0H(R*`^RQS2.@/'P=D_V)#^>*23I9[QU\\B%BF/'@Y17[OGBZE@ M,AZK=$9R3/+'X:40KK(,;HY5%*DY.H5894*S3-'E/.9Y")8[Q#>L6L`_8Z<% M0+=3`R8U/A2*6.,3*9CZ;,HS-I_*8,KF*H]"QI-$\-3UR<'N0Q/7MGS`.*A2 MBLXN6K3HU0VHB8,H#^'N5*0".M13HF`D6"HNI9B;H4,[O^5Q0#R9RVRZ8>,\ M#J&9B!ZP_,)N@&E+C!V809Z)1*49L#DU[`:;`5<7R`T1(YGO1"!F(_"VV[T6 M.-1>GR6I2,`CDPO'=TYYFH'8ZJE,.E8]=T$]2S/#9H*C&;(T9D`"N&\Y8S@2 MY`C2&&?1`GY>JNA2L`F81O3P,!:)IIL!&P2(SHR;,?$8FW%4^KVB0(%AS"/H M28V92D"?*$(HAN@ZASM2A1J'@W84Q@.#0JZQ&(:L-4\E412"T3)A)^?E[H%F,Q[S"(A$F>O/\56I2>H2F&4SB4!4C"8F@LD+\C3%N]#1 M3+^@KF0H4)S=M"]H1CD;0%I\!7C&0DLP6S5J5%'+^.&#;06H%XHVL9#E>TG:R> MJ!J=Q'FF\Q'8%8G6!'CT5@"7=,C9+RK"<,%T!#S`WD#M((M%.9J*"/TWM"5( MTQ@'6-#*:WBA/1<(GNP;;UF^^9:#4T5!]I-.(@+?*O*H_&%E5$UF/#E/BTI!;DKP*"/&A) MN^\01-\@N2QBZSPV:=`9^I0CXU,\;_?!VK7/PR$9O!6/#3_[_N;L:`!7/&]3 M\YCU&,$82QN5+-E<\(?:CV)L0%%KI+"VON_]8"(I:%M<8>3NWIU),%\H^&4@ M8S-^RK05IL1SJ5%I(,K.4@G1-3#!(@O>VS:>PH!F)%!SRH#*/EP)WVZA([?0 MB3LU^Q%B!14BH[SL'&-]/QP"AGY0B`(X\?!&J1^5SOFA\'JVD)!8C;.0@%G* M(&``$C`0J!DQ_WN%"(2A0C")6L-.0:4:A@%B8&3^\: MPF\R%I!+4[[DIKC^9@EZV+0-(0A!N;N:"?88(B^+@BG#7`5K9-!6"'`/T`)810KVIMK#@^K;"BT80V5BP2\>D0F6$ M9=)U_I\WO(M"(@F_MD#>`H0]%F,98%+=<5DW)G)-KU/7<`\$[_/PJ$5)>6RO MFH@8P1JX.U-I`>V6BPT!*"T/$"@&+@1ZGSWG+XP$JPS3_8+] M($:G\S%22J&'0ML"&EB`Q/`F7#0!')",P!#*N&$5T@8SPW@("8#!+70^HE6& M>MR7)XCH'+#GHQ>,(Q/"%/9=F<`X^`>IF_(M@H0BD M)O"M&8LJC,32'2%=!OB$5<>=0:H]2PIC&8EX=F/$6#3J& M5'+4'A3J,E/TI=CUX[0C47,@&?@12IB2S.8AQ9#LL+%)>G6F0%-UN3*-ZRV0 M`]L7X3&?-05S09L([0;E,0`?RO]*F7)BE#9+C!FOF]Z`,H1$9<+-%N0('H$N M[@?2-G%'MT4;^MN=EV"COQ;<\%T7BT*1H36DF&4^%4;&LS6FOA##9<3.+=YH M]COHNV MV1HQ?LKO5;&PW_)P8C(SM^)MNM.BD#&[\NM0D7(%V;@S6E//TU18GH]S\!/" MK/M=\B@7QGS[\PED^_@\`?8FBMX/@EP)` MY.!2^$81(P9H1B8P:4#FUA%\E.;FN!+S&53OE>%C/9J=4G9G:S/`/'!M/"RZ M!M^X.)-CES7VT#*^ MJZD->'>S-JZQO[;NP2T6KFRG`PD2AHXF+88V*YJXVH"+L!9_6Y.]_S4A_?Y- M(/UOO=[PZD;K#71)8HU3MM^F@557?9H7>\8<[/=B_WPQ&ZFH-L"_]%YO^T.] MEU^LLF34(+#:A;>D(6;=L^I"KI7DIUGY"K-"Z9`S`JBS-E&D0AGT^FC'L.@$ M4BVRBY=@?+2@"@D$JRA?$A@`>6O9\#:K]W.')VGZ_2>)Y-E6I_,/,TDBEJ9K39.D* M[G/=]*!./DW1G:?(XVG+0*VU-96;1.M%(6?A53WG=>H:`A&/(36E M]+H175L3Y%\#NA$FX3![S^LV(1M_VDSV=@L?F(LB;,D;L<1"O%`)*]DQ&T9IHPM%/&6`%[LL`8]M[T*0)!VJ MZWE`*BA0:%`XT8VBTY%Z,SK`FXA6AL32RM*]V1F!F"\" M#=H584.[A"S:S2"0B;(_1*I6S',CIK',Z1DWN'$^^HU`<.4OYE@\VHX"Q,[. M+_K@):RMS.S]]H%E>9R9TG8+T^EBOPQA6)YV_K3UO3:357:R>04FT,`)VK9C M%5OT;8!EK@]O%]H!7F]/34EDK]O93K*JORHWIO59FPV//Q^=7WP\.KXXA]^T M(VWP[O/@^/#HG%V;BCAC0UJDB'D:MS;LW)@;Q`/G M%3NQ+H+P4=`#L\4+_+)8,?ZBNY9;4RS\CTJI\-_^YY9OS7A:RQCLIC09DVAP M_`9(TO(+;*_=!$R/KXE;P"^:U5RS+`)$H:5$2@D%\PA<$:X.Q)TZC^:3,%P%OE6LV M0:`DGIDQ(!Z"!O0;A59_'BMPL4D$7H^KN5EK@[C6E`!$)J6EQ0$7:*P3.8AX MKD0:2%-WBV&10;5J03<*3+G)T%MBA"ZM.[>5$,+$545-16O3@-V4K=IM7%0& M@"BYW:+EN?$.%756MJ-6[)BK!\87;>SE1TC7D+*JG+$ISBSK9%?O?%K3E5E\ MR1.[_.(M/)0!LJT71@V$!O?V_MIA$**88EX'78"Z)1%H6<#UU`1\_G90_!^D M=9/%$0N`0>M!M@ETY>5.9V*2@^BI=,$&;F5(EQ)8*;,'RU,8*2#J%V5XCKS[ ME(YX#/?!`*F$'O`JLG_Y],[?_,-,M;@CF$9+RD(]AAZ7*#1EMCRDY=5X1`BU MTS;;7O>OA:!*(%86&\1$`?89&;!%V!6FTPH0J+$T.PNH.Z\L!\+QQ$RP2*G$ M9>PMYT&60*NUA/3:L+5ARS'V`0D#)$.T'U0SX`9,+@BIV5*<"KRAL<:`)$KS MB)0(^`"JD_O+>&N6M6XJY&6Z(72%Y5;P/.-@:X1X9()XLZ6<%ILWL%.>I#4N M0FHG#>45T.3<3'(A$RMRJ2K=.'FQ*U&HEC25XH)L:%32ZPS,D]-K<'K-FS)- M&1A/4XG;=[&\`,)0TKDU#Y7[NG586Z,&Z(9#$"5*6&H.[MB2_F-=BA8/`;7 M6STKZ!'G=K=C@A^MNBFU:ZM%1L78[9IH6$L:6D=L MV1KB`&P:X$[NV&`3G;==JG)`Q+*DA3)T$RE,8=G"6^UJL.IKN!_FJ8N?-BFF M)\DD=.D!F*('91<'H'ARAN:#FP/!C&3/>%C4FZV>AHX[14R;%QK""=N&9WJO MT2FOA@5=<&.E'A)?5_L&9&")/B!F3>_5\B>O]54J9N@EPTK7L%0ZUL):,`-_ MQJID+-'P-26W>=VIW5E>55HJD7W5Z=ZD1/8!%L.^)Y>E='6;V9RF8@G(X64M M%15+65@8PP`R=E2OZ*'J9;"`"_57QL"VJ95 MX`]!T)MJ+<',U&17QG5$8IWAO1$P_(@6*T]B]EZ,TAP+-_L.OCSA7^98_0TL M_,(&#F/0S.SZ7GEW:$)3")U"N\&ET$>;"9;#CL8QP8WM1O9NGT+@6 MII2MV*&D\YE;=PU5A)N8*!^W+"#WB=QQ*[&;A8_P="!$Z$7LF/C73Y2IGTH" MRM(02)>G`"&##+*_>J;5FIM#MYTT]-AB"'M,BO.1@R"P/: M:$$M>2M6X>]1[&\N]??0USUHQYWD_[927YVB)R$NA+C_:M62*-=8^R.,+*_= M\`[\':1?>*S!V1YBI&.=!9Y2:9#C;"K3T.YL,F?F%74H/VRW8!0XL0B5FI`( M-V54L_<)IS5&"\J.JRNCUV0^&R8D?5HN6HZG;V)5JVPPEI2XT"!QAK_8Y..2 MNT&2RHCU>E[,P7Z1:*YN;#COR2;>S=QY>Y5A2O-9XC?MG\1060G&T\_IW`67 M,A+&,*-V`L'E`5W6AOB+> MV$XQ$=1==P>[:_E@7[1@/Q@JRF5U&X"9'CQ=;%;C<+* M,6Q5I'MU;5V%AIL<#71K#2_X]J3<2\K]D6;Z$YWC_2^NWX]GEA^`.RYF:254 MMJ'R^@+ZI+].?W<;`:LGQ.IQA*RU27]2"Z<6!0+V5L#DR-3RZ%_X7\&2M]4A0]U;]U4$=] M=W>_!>Q[TV-$;P\`UUD&!#B./6&_)7*63^`JZ[UT#!]>+FBE<7-CZZV`?BNS M^]PU__T0OG>W<: M#WW[#KQ;3(5"[E-E;@-H`^<:@$JSSYY\.9D6Y\T;Y1CK]*K@Y.Z>P2S-SI=J MO5\%3!RYC\_4&K"HISEQD2**,180@D3D4D\=X!J*45/OKUO;N^9U\[&46-0^ MMN@#%WRD+OTCC!Z1Q-@0=->=\7XG2_8VRL6<\U^_3*#8YX?XB/(2& M%-@?!6:W[L@8VDY<\J;_G3;S/`0A&1998;_;?66DHTQ[,%4O#7%QW<^$CL4\ M4[%?IHH'U*"-D0%M]!*1DP7*0\#-=[PCO"XV<`2T29@V,A?[*2QEM'?:GM6+ MFVQ2$%Y(NN9QV==&/92']<]$:+U:85QM7X@RH"4!`>G6SY8P3Z"(Y?%E256$>>.>`N28S M4QQ3C/NI*ML,[5?&@5\CVJA3;K99M>WPEE_;*6S*!@>HLM6?7^'.VL$KSTV* M-#.G1$#\38>FWW;O@#M3BR"@Y2T)_K*%_U[EM5I!=K4,TWO++TPM+[<<:%.% MYAHWZ/E'Z9=>Z1JVJN5JVZ*BSB?#&U&]2K):<+3B)56O3?/J<,S7^@P+_.71 M%4U5%_Q734)]%A;?6LN\-4U_26!Y**^\Q-Y@M>P0N;!@IT6VU@QX^_?O(B>; MG)VBZCB^!=&JHE$'4>N8QE>69Z1R&;DJ,HLEWN]ZAJ@>OGF/RK@2$?6V7SPG M2B#?@S?UBTV.>/\VOB.CM`4_M212^WW%KOVX(N:).N%X7$?#G00]YM*=5=]" MW:%ONYANVO@9<9YHL>]^E'0:FM)*.W9/],O7G;T=?U.T>1;/=0RSJ:6CWW.4 M7'+ODY&92AH(I!?W>SNO.M#N@1T0LIT1N:SXM9Z$;_1-MJTL7#7J7O_FHS9? M`KC#H/V>\,`3D:Z4@;N(LFW:BT4@8EA2G^]$S$>*5QX*-4<8-CT48BK1VT,A M"CNG[W6C32:BFK[>_:1I3YKVI&GWIVG])TU;SZSC_V_O67L:1Y;]O%>Z_\%7 M=R5F)`)Q0H`P[$@9".=$RP)#F#G:3RLGZ8!W$CMK)S#\^U-5W6VWV^\$,Q8 M6NV$Q*ZNKJZNKE=7H0:P)0M7;;2WN]&J(ZW::-5&VYH3;7_NY=BT9@-VTNO: MM,DH_.`V;37I:M+5I#<_Z4H""I"W[)$Y"Z8?]^49A`^[01Y1!Z/*A!LY7#GD M3>R@BD`5@2H"+4F@2EZKU.(W,VY%HQ+L>3%_`(N@XJ\D_OHU9+#F8;4;BU/K ML%E1JSBUS'J[(E<9V5QG8C!QAPKYVSF,7GMU7+BT>?-C)OT*=)>97NX/&4] M7H7)#[91#&P3@;;2Z;5-!#*+N2)^8@H5D6C7!H5,^4J*5XY"`OZ3HJI!3\SB=J5N+ M,G%#UP'E>[&9+C&)"G]8#6I[>'F;G(%*%M>[]OMMW/G;2JVF69&K!+D:AQ6Y MRG!7P\N:G?2"@IM^QQE=8VKYE>L,%YX'7W5\G\W] M.T#HT\0=?OOXO__SRZE\\9P-YN>VCTWU%AX+GB$1#G_+S8LZJQ9`974K5S\R`HEOQK\Z`5J51,K9N22%#:_=( M-)6T2BY+=$R@14!]&`0V[P@H.7]BS`E?-MOM=A1P M&8Q%^$3'BQ1OI8X.A/$C,R*9E,4KI-"XGKX0H4F1 M8AE$K(=;KC$@]SW?A7T!_+58%*_!#3#N(+!D#F2#DE;]@W%WV[GJ=\[N>M=7 M?>,_O;M_&YV+B]YEKW/7/0=+Y_:NU^T3&0<24,79(3)?Y"%J`!M/`R7AEE'Q M[9%QAJ?2V!YBIPJ4))U`OX`G$\ZZ'",%1-15YZ9W=LW;*SK"AH`]XUCW'.Z8 MP;'R#WX)#]<5BSU6=%_D7K>D_@>_K.P::^#&/\;CN;0;-R%CUAX7FV& MA_G(KD/$Y1TE!>J1-GI^8``(W2!1R8_6PAY:,YLNM`^'O.A]0)-`_9A%-!JJ M_@^D1Q5<;Q]S&)IG9G-]YMD6L/]6[<5.0EL8O8.%S?F--VNY%S_.Y(\.M5#, MKIJ.O:#"G9&AY":=/27.E@\T]Z,R\<2?V M\/D-GD0MHV9<='JWQM?.Y9>N<7UA7/2N.E=GO=/ZG( M!-R`OAJ45,B4?>PF2KTC/KGP3_)/9^Z('TQH_-RY,WMH'#=:NTKOLA"VPFIA M*[-=ZI)C>[Q%GV!?W#QC[,KPB-P*.PH$W51<7AF@&V0<`+5#H&#&,G3MHMXF MFI2&_B]^MHAN2V`HL?DNB4]N^MKDE)IYN)&&9)N!D)>]5114N(1.L.)$4Q-T MFR#49(]E08=1NG7OOJS/B,]6:27#1=T\Q#O+W\0I*XZ^X*A*F2EH\U.THGRP MDX>T_IXHX[5+D_(7`SK'85D>+;"[%H",^\@\WJ'"6Y"I[;'[Q23BL<,)<]DH MT)E:WQBM]C1ML1%)A?=4QU?$#1BSU@7=]XQ.4HN\N$HV8!,;YNB'S:&&EN<] MD[T?J"'8VXQ*X01J#Z``9],`#BAR5'@,U1?N>>8ZD..#'!_Q55+YG8\C=AL0 M=/B@[CA%VY!.$H4*2F,0_P'&JZ&>JGL'?:;NQL23J]`)%#FSSMPI,)<,W9Q1 MZ!S8<`AS_S',J$,XO,ZNK^YZ5__JPI%5F4G9KIP$52P(&H&,E,)A8CWY"YMD MKDU]/[FX4Y0E>2:X'M@"*'J$BPX;PF*K4.;[Y-SCD2/;$4T\%1M)-CG64.([ M?3BQ["GZ6R<3<1AAUTAJ&>D\X\YA'AY?=N1, MZJ.'"XOGG#2W_>$#&\%A248L,@NY_Z_@),7#:H.=1M^4C$G1492MS_!8Y&WW M@DUE,-I50?M6%Y?@%9KF/7:9[+WP>:,N._# M/9^Z<2/;^Y.06N?,'WHV-5T'"?$)FUM?CV]`_F!Q/?QVQ30&(>Y^]"!@E"54 M$P2I9JEQU+!?(U<3A2B/-&X,E;+0=E%:-J(K+.CN*%1S2_8Y>W(7DQ%J:!@M M$&,*EUTNY`^D@>,9=X_9!#$5,1D;N*M&"7C@,=0'5"-OADQ0[1IH08SCGX-NLV`G8$PRD9**!M:'0*'(7'T)X:(VI_:#N((R66"'7#N/<8=<2&N=BD90,9I!5!2KV#8"26 MZJAWW`4(^D!:KTXY.(\QH7E$VY=Q"P_U"8=A^WK0;@BC$9G@8=140L=T#VH/ M*P$#$-3^R:7Z\^S@N!J788J&8IYO%]P_TQEH;<@E9?:T8&?#`A70&B%2_/MW M^"K8XMP_C78O+B(@Y:"(09]I*'M$A[Q<]F?NNNT3[XF MZ>>'U4?189%O6@9SU'@%F/]C6SH87%^DWF7(3AQ2;[LN1HG&?=KM^(#"[>8C M@[A#D5>E!&/$&:JG:HSL1WNTB"8-ZCC%R!"?!DG1*TLTH59_4#)%=XW+RS/C M'4&GO%<1,P.N"[V;FNT7/OQ^%VA]!JL%7.K85D"IT.`34F67*)Z'C-&1>2*\ M?6XB[%GZ0B68S1;IKO;(1FD"-/J$SE-_9!G_=B>H+O"!@`8X&FR[1QZ(>F`3 M/+\!%H].4JAR+B0G2$9DD[-#O^_XGVIR)#L$B>8QQIR%FFYFMW7K;W&L1 M!/C#/&[!'PE,H+B>`6,?G?:PKHDF1GGC(6I[\`<5=6H=+@7>SQ96(NH8"'H! MC6&,R&OX1>V)&W;\,`W?)!21S]79$"GPK<"1D-1H:+M8LS9W9^KHE#^?@([R M#=%QK]E*13G)2$Z<1>K"W*VB*3U8CXSK'X'>SNT+U!A05I)YD:P%)*@+PGKX MXM#P?6I@GLSU.MMJKF>)-W`*=TVO:#K?A&@#(T;@;S7+K5M5\4L8H8$.+A,H M;O'LX6WIU5-1!J&^]GHD&%,>ZWU5SZ7;;@>^44XE[635=0DN5)5\V8ALAG/3 M5[4=H7C$$P2X5%;/Z$NN<0%L]ATU_"`%Q08YACM`"05RSP!9Y!0:>K(QP1;S MM7EX+TQ14=Y6)5V/.J,?T'(H8 M1N*6Y4\*]5X22J*$:TD*`](3`?=Q!)&\RF&%ED0OFJ"?'MG\J7:J?F\A*_[L M!?M4.!P6OLRR0O,.V'!*Q(]PUW),$Y'37]PR/?!!8(%J;!"+\J^79F,@@IXTN0TPUF"V9'H8?),Q@UQA= M`?7GV3[Z101%`_(I*/PHB13>UA-$RM,YK(1W1<2/Y[CRY)H!*")C>X@&_Y[T M"*"1F?0Z#0V_`3=^[75WR6'@B&^Y.DY)CAXFR09NYS`0,@0.LX;HQ`8J#/T3 MXYWUGK,UWFF1YX&BU&!JBNU_PW'0?^@OQH@IJ3LN"AS8EH$#FT?+N=+(*$4& M8_J/G%2(&V8]X:UGX5/Q%P,>Y==TS<4,O4T?C'>#]YA"#.J>YRYF2=>UTO&= M6'#"O+/YY)18/B4:C=C0]GDZ$J6M!114_32S/("// MWX61Q%#A[40V>6R^ M\!P-U`<"-7P?IX_K"8M.3(/CSM56&;Y0TJXGH:^/P9YPI_90S9ES>(P5A/G< MYF9>Z%+.)":S*6]*A&MHYCP!SQDMAB)C:L`>K,D8P*$7+D"?HXH^\9'M1Q+$ M8?@Q>XI.C!\A"7N,,M%Q]R!3AV:JRL5R'+D[9NX37@1P86"/TMW(]@FF)*:- M(.G5J0L[U0=I0SF8/#H%!KAX$1Y321,0%W83>>)A\W#G(_)_*D])-O*2.8;/ M5R[OD*R2F4N'!LT6[!(%06EK`&I%_'_+NCH:3:INL"E?QZL&LD8,<^^X9UTF MO/+TU111'[!AW)LH`TN^@5<][#F/(2)+P-_(HOR+,7`4;&KEZL0N17MP(TN% M:>Z>!!F?`;^NS)^$"P>+&AG7/CQWXO/\Q7"H#WRK\+Q)?$D[@')B?J%@_Z#O M!!=UW6]L8C^X[B@IC16?<*6H$>(/SRS/!:67)9TW,G%,"/?0P86R+J#6,$BY ME/EH":(@$M008#5D5#=#7]F*?R]&]]RNBUYL\5G`8Y;,E..>F#"ZS8\SBO?S M(AHT^'B!%^V5O%$NOM7UI,3>,'9`P02NVOO$$/P-Z3$!5O[&YB2RZ2Q_NQ&] MM84'8@H@4C"FOOGR%@KG";0DD+AZ="%,@-?!HI&#VSM5?=2UV0"(@' MR^<)#8C')ZB`*6+J;C5\?R[U(OAMF M8.LPY!6T7!@Y\G<>O?25"HKLH%5(7-("@'P\!-^0XSNVSR2E1^4I2*]55P9'H!VAO=]Y/(F5DJI-O)K+&7D(OUX@=?N MG&"&<,IBF9UXG>M0PE/\?I1CX) MZ;-73MTDS\:;M627"WR@+8IN2RO1UA4)T;QV1_H"KPD0G^FDDE!J<`8Z\)'BX0G M(4;A_7*(A05?@%TG/4J(N(*S)+`80HQJS00"_77)[JT)A=J?:S=SQU-&4'#\ MTC_?^=@\!`&OUIA)'G)UO!KE\#ILO@A>T04L@Z!9;[\0A@V.8:,\AF9Y#-66 MP1UGU%&Z]JZ3[0XBF&4,NA;DRO+>"R*W`@.:+XKFLES87@I+":TK"E>OD?6. M(PAI`RV-1$D6,X\V@,7RO-0XV`@ZR_),HU48G:"IX1E6`026$@_Y:STDHX=1 MZIAKP*PD'QV9+X39*@=E_<5P7/ZH/%P"1WZ48KKP!9A%9T%_G^O@9G=/9D[< M\%RBCLC51YOBSL5F%*'I&.1(KI%Q:VUM(VT"X=>F25$K?GB&^J6R>+6UV.L/EUXU77<(Y9`%.;R`ZJ$+#O@B-DGY^Z0:L#= M/<]89HXYULLYW==?B<&YHZC)8SO[*FV9C>=CN71K=_U[GK&IU^__H, MRVOWC,:P*!38?R/V_7>6G=&/)_91HW%X<*R"UR`$\,]X M,M@%%6CYDUE>$?K7:F8#1#&'GP9!GX([G;I.?^X.OW$'B^)]6LF[5FP(#9L+ M>\*\,\#RWO6RR=D'O.!94=$&D3WC-V;5D2/@](ES^@3OX^761?8=NC^9'YE7 M(@1MF*_"0\IQR89_Y:K@M3^]G8*="XA\N%_3H2NO!U5>#%N=:NXVM/%KL[.W&8Z;$15 M6`W>\H,U]*%:1\5'XFW6RD[F^#BJA7`H90''$#?K!^T\N-3A@8VMQ61^Z3KW MF(>'7W5XCG&IX1K-`]U'DP$[\$F+QEE2&[CA!69[CGBS[%JUN/E5`'*<1<35 M3%\\B1X;#N)2J45;4[,)LE2*&)1SRA1WA5#DUAO'A1 M,(B4'0;,`;XV1)+8XA40R>8134]Y*90R.>9H:91N/'?,?)\2C9#%RC)*=&0= MVO)#);""%AE;UU@Y$J&]H4&SUK-=8J9:@!!MJSMA6Y5=RYC[.Q7R6C!(6.)V M\P4QR-GF9F9<>.VX9/%#\R`S*)R*2Q#**QH8CEG0*2'6[+!ET6!OC.2'1QL: M+GNI&_7-C9NUK*UV8YEQP\!+V>6LI:UG"'*E(1/6M):ZJ&L9,WMA:ZDKNZ;! MLU:WEKJ\*8-W*5V:5P8+2X%A43^\T_$ORW;PE6OGW/9GKI]I7F1C=A@]T\J. M&VB_YTIWK9[3I2I^U^-8%;-XRN?RBDX]5(V7'CVJDL'T?%Z*\!J`J%V1H[D%N&5SWU';W`8"YO"?[H9=&7\%2T@JZC1Q6]$>R MR"*8*V9SKW&8@FN1<3>'=2,=:[-UO'?:K:U$/XVQ(^B; MK;WVRNBC7BB_/Z=J-#F!EK_Z\^X_F)#BUZ3LGCM>:C`J`?[*X\KI)(T;A'W6 M-G!ZU"5M"-4+9<]+V6/%J*L=_^$X:QP^@\@Q^;\^!.)#M3.'*KN:F!%=D('- M]3)P=.0,Z@;QTS6.G!:BS./@HC9&R45'5@9O76DF&43]3!VF6!9%%YD*IEN_(W,!!;IS/(?;GBQAM&GYR\^9B\& M3N1.6,5E:<9NQHW*@F-N`M5,)F^T&JN@JCN,\\#")),?MZJUX6$P'4L$?QBR/P^R^GO%<` M??[EU,;:;_;8QO*@PPGISV?#??NWRU+MS++RI!0.$0$_WQ11C MT^6+^1JS!&T?&TI$\)??E<&_\=K8-^3EN?+8__EJU-=Y[&B#/,:]W*\^RT:! M63:6GZ5VC&W#=',%QTK3+>!8W1@18*Z,.B=\//T^\"8C^X1]GTW0P?8'KVPW MLN%7S%#\;4<>!'W9UY)[B1!;UZ$CX;OM[WS4DE6%1LG!G>XGCO(1B"O0V"*1 M7LCG_!97)FJ:O,&528_OO,7EV,A&6<^YFA[0>HN$W@C?KXO0Z2&?MTCJ3?/T M2IIN>HSK+9)ZTUR]$JG-US8JS)6$W^N;=(WEJ5^B7M)6\#V6E5"0C')Y0EW9 M-ZBXY-`L``00E#@``!#D!``#=6FUOVD@0_IQ*_0\^^H&>%&,<+FT2A:LH MI!45#2A1HIY.IVBQ!UC=>I?NKGGY]S=K<'&"'+[N5:MD"[@F?\F&]3)6PS\Y.SVVW_.'WUZ\N?[%MJR>%'WK@ M6_VY!?Z02%N!G%`/5,43@14JU+2N6I\;-RJD&BPE!GI*)!Q;#7]"N-%LBF`< M:I!6FW,Q(1JG5L?XX%6.\=UX+NEPI*VWS5^MDVKUS#ZINC7KSU[O6_/T#_?+ MK7M_\E?%FDZGE6CZ:)9H:MLV&!GE?U^8CSY18*%W7-5+(ZW'%XYCE&9]R2I" M#AVT77-BP=+K5T='D?#%3-%'"M-:+.XZW[YV;KT1!,2F7&GCS4)1T0L5C7>$ M%_F38THK4\(\V;&8;89L]\2NN969\A-`!Y0]FN:ZT6LWNR84C@E9];Q634@; M>UL&8DUE&0KW_/S)/3M+/RP"/,"UF4'QU\?C0IS#1P?P7%H']1 M%PV,)0XFO.3<96:25LARTN-RDLP'6I.HT=7WD$X(`ZY50S>)E'.L7O>$A9`!>8-2 MTI4$VPWYV"LBO=@^_HRH+FF#7/:#*9AZO'C8$UY0,)62EX`L8+B[G+Q&U]+PX*4A>1(AOP`/,ZS[+9'E-K+B("Z)&YB2SF.X[($/S-+N37WW=BI?BR MEEWY`O%?-824G11N9!^6$-H:SQ; M&-A3+4!H'H"O/N%ZNL6S17<05[4V[Q&I.4@UHN,[3K,JPS86]ETGMBTI7_G9W#Y'6'N.5H\/8> M.WQ&/+J(GNQ2N-(,[,G%-O=P*2AHP>*[S>-]\>KTE>%<+M6"IO0S%"9+5;[H M%/O2*#KL7`LN8I?1*1%DD9HE?=@\9L:@V">,SX1RU1%*@>KRJYD!'E(U,ON[ M[L!LO3-(W*QWV'3FB$NQKXO,%;2>?P4]$O[J4A*#8OJFBC=(&>SF5#YLBO-& M*)WGWPK",^)=5!J3K-E[A(3,8;/VQ-]T$AJ(TZ[#L,0T-+))D:1+DDYR7[]2%ER9%N2[82V9&Q? M7$<^'9][GA-YI,]]_^$^(-88N,",GM2:]4;-`NHR#]/!20T+9K][=WAD-VL? M?GWU\OT/MFUU.?-"%SRK_V"!-T#<%L#'V`51=UE@A4+=:9V??6I=BQ!+L`3S MY1WB\,9J>6-$]9VG+!B%$KC5II2-D51#BS?J#[?^1GTV>N!X,)36CZ<_6?N- MQCM[O]$\L/[L=K^='O[1_*W7_+K_5]VZN[NK1\-'HT1#V[;&2##]^UB_])$` M2T5'Q4,K1L>/HF^[[G-09'SC*]X&3&.Z]>OGB161\?"_PS`UW!XEYT_EV M==ESAQ`@&U,A=323&P4^%M'U2^9&\:PPI)5KH?^R$S-;7[*;^_9!LWXOO!10 M'Y.983ZWNNW3CJ;"T90UC@X:*6OM;TTB%FZ)J6@>'1TYT:=I:^7.DU/SM/=# M9_+AG#4N@#.E5TGZ8J(IXBYG!*[!M^*W7Z[;B^-A*AT/!TYLXR!"]JP([+%\ M&,')GL#!B$!R;DN!]1$3/>;TA@!1?*`H]M;1Y M3R9S!=?;H'(]&$:([$GUJF43';^C)L-)B6&6T65C;)O:-?"8Y;CC]X:JOALR MX@$_4Z&Z6&Z(ZN*A2F.\&)9&%<,BS$UCJ1%=+3)>2Q-22R\5/A+]:'(/A3U` M:!0AD`WE,A1:?#4FMO8GW>!F>C6C%RBWQX7,6Y%*;#,Q6#4%M MI!0<-M+`$:E9C*O.?-FV MFY-MOF);HEE1(J8ES`DY7[I=E>:VN1UQ)M7_)M51D>S>H_4)J%K021=QJ=Y< M1<5\CGR9IAO4+KV_R-:M,/G2>F5'6;F'Z1('>EU?18Q,T]T0(SO*;#'VRQ-C M.BFH.@_:ZNW2@N'1<&W(&:6JC\EMS)&(*[\Y`%D6I:9`/F5:_\R`*O<,=CGS ML;QD(D_NE$&%R$W6WPU"!CB#(/#8KA//V\$`LM?LCA,Y/0[/`!HOB? MZ'2B1;U>&`2(/Z@=-!Y0K*8;1&7+=5E()::#KL+I8A!//T\T,?A6SAL-`S4D MUWZ;CD'(*$/:&DG\'9ZX8?J;KJ16$T,\,B726D-N7YJGPC,DR(%^$5WTH&=: M0XS/^MP^I;GC&^+LYQN.J$!N="#Z.Y;#EJ^J'(SB\M;<_++"0-MG=SU0AB@_ MO$"8?T4DA(Y_@:EZ0#`B;2K4\A\].88(7SK,]NE>!Y(ALG]1*[I>!X`:7"OG MG&Z?R'P`AFA[VPO[`KZ'^D1IK%X,$;?@=OO4%4$HM8Y+3GBJ4-;-8]F5*J\` M=ZG:?D0"JUU$EX-0*1?=6PF=BW#MBN8KQE"J_EV.U4RME-5;R>D6LRI9L!S= MKN3"6I&4FA%7((?,Z_B/GUPP_KA]:M.%#5,E4N49L'9&@_(^TKPIPZP,V=CS`$Y3JS3PX=>GV$@:(3'X*D-&>FF51Z6;4S)!*ZH]; M58()U,PFQH6/RVHI+4B5A/;9,#;48K,!3LOL!5V3UIUL]LQ8,0N;#//M2^E\ MRLNFF7ZG_!`KUVJVU0Y#,Y"O80PT!-'J"\F1.]^1F&NV`YURBZ%5+F&N]1$] M:5-5D*FBB[+);['H(%>%'/-2U[B^XH18^BY$DG=V&HE9MSIH=MD\ARQ)BW MJK0`"R%5[FGH)!/>*1-2Z%^(QV'ET)]O7VDA"L+,EN2@S.=`+T;Z!.I"Q3CI M(`H5],$FVTM-GLZFNFZY$;C-(R88/VB_P\D=>5?4$L#!!0````( M`*MJ;D."@^7;0!4``&$(`0`6`!P``L``00E#@``!#D!``#E7?]SV[BQ__DZT_\!+YW6R8P5 MQ4FO/>==VE'\Y<:M+_;83MK.FS_UX`)"6*)$"0"Y+P M>S\DMB5@=['XX-ON8O']GQ]7(7K`$2>,?C@X>OWF`&$Z8W-"EQ\."&>C[[[[ M]GAT=/#G/_WZ5]__QVB$KB,VW\SP'$V?$)XO@VC$8/`94U3]AJO8EQA"XH90]!+%CS0_''[/6A^&[] M%)'E?8Q>GKQ";]^\^6[T]LW1._1?U]=_/_GV'T=_N3WZ\O:_7Z.O7[^^5NP5 M%\5Z-)(RAH3^_%[^-PTX1J)UE']X<1_'Z_?CL:ST.(W"URQ:C@7M=^.LX(M? M_^J;;U3A]X^<[%7X^BXK?C3^^X^7M[-[O`I&A/)8MB:IR,E[KCZ_9#/5'@N6 M2%M"_C7*BHWD1Z.CMZ-W1Z\?^3PGZ(*$>VP^3:XO3JZD*L9296^.W[W)E9;T M&BJB5"55Q='Q\?%8?9LO++Z/G];XPPM.5NL0OT@_NX_PHII<&$5C67],\3*(\5SJ\UCJ\^@/4I^_23^^ M#*8X?(%DR<\W%UK)CO=H)97&?TG;"%VCU+?1L'40R0.U>_-\GO MQ+2(6\F*C9HI M).&,,IOE:1Z$$P?Y>601\*FBN>&C91"LU?PVQF',LT_4(C%ZV3S@6&V.VPI>,UQCRK$. MQ>5R8"1K64/0K'9+B&6D$4YINP0U2'`CL-M(/P2^M1HH8KP&-OWA_!1/XU.\ M"#9A?,GH,L;12GXT6;$-U6T,S'7`^+<2";KMY&@=/`73$!\B0M$\8><;G*PT M4816@][I#V:["?US51(MQ(`]XUB^0'DSB.R'03RSZZ M8Y^$LD0EH3@AVO*"BE9AKL-G1\S`P.Y6"9`1L;=I0!*$:"<>VLFG[)V)A"@5 M$>5E1#%#^U*B3$S?QE:WG5$CIT+=1T%X9181#N[(_],I3LA!-_CC[ MUX8\!*$T#"0&6S$*(QQP?(J3GQK<-B(!1FP;@:$GWWE*3^Z.9M)>$M!Y\@O> MB>`;FMLHJHCC]EW;JWE%RG<=L0Q*(CU83*+R0.)B?;4 MVH"`"\-,0V&AV%4P7:?\I,?WY4:P%$A^)?ZE7%&P9>L;BILKK,*"TJI[^T/P M9/[/#8^51?:.W6"I%1+B/7W,Q' MF62H9%N47]-LM*4#+&>BV8VO][X-L"YU7QR*W:.OOT$K1%R0VSQ4`#Y`R M,Z?&?/0_1__KTO;93MQXZW%_CM;\%AG,7\.! M1;Y6'`BX\^0/D?@KQ,JR*(^<>5Z'TK:X5I&<\D_?`&:AI;*MWK+7^H/>>4"B M+T&XP5>+)FC42BT^MFC>4Y[->156^3MMA9C-C M1#@(_SC*KO&I:6!!PI^N-K&\%R>#6PJ[,3'A9K$LQ:6E0<76TT%SX2!30HX3 M2EFA'*]MI)0W"T]S]60`:]MY`)#]B.-[-K]:3&8S&>@HN)ZS*/%XRC/K!967 M7,.<"%6`:T$$!+[V0D.`F'"5D]F.+Q*,T8ZS].4IWGF$>@7,]JK+@Q3:X;U& MT.[%GES05&9^@V=83.'34+>;LJKJ(KK56D#0SNI>_*7BDC+Z:,>`HU')W.$+ M:MLHJB*.M&%7]GA%)4*[T3JB3(Q<[ M)SF1)G-EU:J^CJ0@\9,*I5A2\HOX/N`"OLDI-/31L5NCPM)ITZ8K>\9A;DHP M`3!?S`WR*AA#(/>\IC:=!BH1H]7]`!:N$R;VHA,ZM[WM5RKOSMJE$P5T]-B& M92GJZH1[YOL=.ITBM,8NI'-I=V7XI!QNP2K8P6VE",@.+;UC1 M-+F\:S*HND]<9.<*B=)LU9QMHDA\E`2>U%V8:43"`:*:"PSVM[\5ZUR.L=SH MJT"0)`\71W?,XY,I1'-EU+;MZT'2BFP#!:X9)RJ@Q3J]B+ZJRS0CM0(Z2S?R M,0@E5M'M/?8P$*Z)2@S)1BP[K2D6.9Z]7K*'\1R3!(;BER+ZQ$<_G=&8Q$]_ MPV'X5\J^TEMQ&F84SR\XW^"H`(CZ\JUQ9BT*!%P)`R0YC'Z6+%#&`R5,?(&8 MM38R7#7LF6[!=$Y"')T(@"]95`QQTY5R`)Q*M@[@HNBBC+!_$*EL=QD8!GWW MM\Y)+UG\E%B+=^OR#0Y":=#Y(2!4^MBOZ"GA:\:#4+/F-28#7O_:"@ZZZRRH MII8MQ.C61D8RG\_.N5!A,/-NN6RKP>+2">O[KF:^4S93,9WGA(L.^0<.HG/Q M2='^82H)F@%KV(.,M2EIE-!&DCA2U'U!F(4"\M.A50=TC9,[0=8`#O6U$T3D M&3F!@23H8\_G&UK5W665]GKC;X;Q7"4MN173^-4B,Z5Y%KJKN.W7KJ\!81\9W5.\(+,2"JM*@`(V-.Q`*$I) M_BX0R_Y_HEFP)C+9'5;;!?1RGG!ZE8^RFR;V!1LI78-1N/6L6RCLY3&A%`A_8$ M,5O*OB#$JN'59QVC\@>Z>G.-(V-@HF$KTYR.V^LX341W>S%'S(*ET`,9VT(\ MS>W76FW&"SK-N[P_C$OS`9="8GY%SQZE-WQ#^'UBJ9?I/S68KJ\'QK"U:`Y- M3OMLY*Y<,G)Y)\%-JRH>9NFB<4.,06L%%<=<0TCV.,;V;^6=)%N]-/Y2-[Z, M=>!CRT8DT+@JW,+T#F4V"B@AS+Y3^D/7#7[`=%.;S:Q4#(PA'6-8U&)"TW7" M&HBLQI0U&6'?\*UK(D:0]3@M8TN62(M5']X.EJ*S(M@2Z2E=K M$!9ZUJY-H.GXX:$.FE?[*A&HC0.9$!KJR3();RUHASK0_(A7TU+DG+&HX^/+ MO@`N3BW7S^+4LM]N\V&E2O,#1/L6[+M\\DAT<[>YCKOX7I-(+NWRWH')2@/: M.-[Z7@$X9_/W)2_HV>,,L.M%DWB'I"`T#OB=8<&.J0&4N0X85%8B08"5/`$9[MBH6V%KN_`+ER/&R@^8.,>*L5%8<=0T`"]BB3&:S:"//98DG^SIY%/*"IB\H5FQ$ZFJ`MAN6 MXD`&4LIBZ[SW^2',!BK)[PX:=5$_D?7)`U)VL?7YL@ZCZRM$, M2>=]^HK#(#W6/-T)87B@'D3@XE0T"QG?1+@NCT`3"@X\S(W%!6<1^#T:H3PO M]#<2WZ/)0BP/),A.R1[:G5OHJNP+;MFWD.R+`0V6RJ!TCC'?MUE6[*&,Q6$9 M%2T$@8!K1Q\ML,K)5#`V^P(H6V7L94.T[I8>G<[EI*%&3X6^/-SQ7">*BVL@ M^4RPOF#)6@$E1[1=9P`FGB]!1.3F/CO-8+E,BWE]7?5.C44%T.1C)PP$)1D' MM,O,E/+P!2OV>LC//$UZI3-[>)J$#S=Y(T/#5[*[]*D-K$L:\Y49MJJ#+A;O/>',:E M:?:,5Y5TZKYTZ`W/D75]%0(HL?$V1(ZV;R/!T&R3`_'91$#7@+\%H1XCHITF MU)01PXN0?4W3JU0%#7L76M)>5>VCAX?&=O$:7AN+\_CM?2!Z/7?A7NL'-59RX!6U M$.72]T/#4)`2+Y"OH,2D>X&&J"=BN+`+R(G41ENW;8R^F=N;] M0KY$7'\,..'Y9P(UV]MR.?#&5LL:@@=%5/IXKH4$8N!XZ>+1MKRXI\. MP]6*;)_L.&%*&$SEE7+[V*R&1!PX%=L(#8[0^@,:H3UFOL&OG5[*/L?VO=G5 MCF8BQ)FK,)\PJ#I7[7\/VL%4L@+9[S."2%+T!3/:IN;W*0:U]AD[N@Z>%!R- MB>%*Q1Q$@58SAN49RFCZF@9-U^IRT*9)W_W!PS:[2P=Y73K)Z'**XX"$WJTM MUJE3DKMXG,/0RU#:K(K72B]"U94K(@LX#&NQU; MEGFG;G/4NQAP[_9`B@-OT([$!BTOO/*4WVY6JR!ZDM-M3IS\0_*^YE`:JA]* MKOA!$3RXSS.YH^_`YVDBU)7/TT)XESY/DK%[ACY/"U59^CRM.[K/0+U9A`.. M3W'R4PJY=]=4-$6#9JNJ#D+W[`4$(?9>_(7ES6'=M6*7,2_.6F67=QG6N&%" M%^T55(YA;`I,@%$]42V_H%E,FL&ZKB\+,K/7B@`?%\GCQ2EY;R9NJ\;GC?"6 M'3#T:XP"G_+5(9X]0Z29@"TK=_3RHDY("-A@[RVZ#DQTWVYCK.+_A\V+2#.T^+8_B9!,F[VE\8G0;T*>U0&J*.[!$F@6!620E[?3]E$.4)^\;UNK4 M4#91VG1(?WBJ<)_4G"1--<"HLA`':I+Q;KJR:',11=9]X"COY.XQ0DU&0#$M M"B3'57>%V]%QEF^RL>@@0WD^U^3>@Y;:U1.M4_ZN'NKKKO%V![ZN=-#W[AZD M1UV:S98#8(";M%>+9C'I%A7=W;BM%0YT[-S:DP5*MRR5L5Z&VMZS4(`0I0'K MOB"VN8JTMW# M;R#2M;OBK6*#QKV(&--@Q52CRU@P1_/3LXSWTJ'(NB_Z/&4'X1F7$^+.`L`_ MBT/;;F78%1%"JYO!?V&$QE]$2;$MU^'.`6$')W=7C8,E+MCR5@9>.2'.'^2S MSAS%[!E9F]RILVPK<`N67EU[;(6W.XJ:K:.NM`L'GDD,]YM$%4&77B\5!7R# M:HT^*IQ9]?TRV!U9W2[0=5+VSM*P#Y!VO=M$Z\\TL;IE*G5P\G17.3[V3`96 M#^B:ZSC(^V$A$BP#R/ZSZ;XAR$H!YQ#K#IEV"L[C.!PS10]%PBM+F$%N"L%W,(7.XW MM0C)JB[O^&)[+3H'X4]-7,<1!/>%W018#TL&ZMO+6]QL^#Y MI:-UH,3ZVP?>IZS=6I=+;=;&KV@`TA^FTS=_Y#B;KPA5;YW%Y`&G>9@T`*^K!4:[I5B@2Q3I,TZ) M-S?/Q#=<62JC"+)&G=25R4&%$"7'B_SS]#DK0[$$R+"@80H1%2%T'0M9\7D&L44+H, M8M,10SFHC<\,5A9U[(YV][A@T7#D&VQ,[38[G]L^)^@JV/(!TXTA9#+]VD'@ MXSXCV!7%A)8W5FM=(\M!A57J[-8[]H6%&QH'T=,Y"<7`T;K%BN4<^,,TK!TX MPK:444+:%R#4MKWL^3+JO2MH9*Z2Y'UX??;XZG(@:!A9.W%Q)92]S!EO;'P> M&P;%Y]MS*7X3GV4?B?^F``L` M`00E#@``!#D!``#M75MO&S<6?FZ!_@=M^N!=(++LN&GB(-E"D>U`K6,9MI.V M6"P":H:2N!F1*LF1K?[Z)>T#A\T[?7@(L2P[( M?.%R2#M#C,D2_WAY_?O'?P\[]_?VA]WCO*=ZCNUVIHX/PUS?RQQ@PV!'H,'OW;,;Y MXDVO)PL]C*ES2.BT)^H^Z86"SW[X_KOO/.$W#PS%"MR?A.+'O3\^7MY:,S@' M7809EVC\@@R]8=[GE\3R\)1X9$G)T<1:5E?14.DB@2F.#X]/>UYWT:E174V7XM':W_9\[], M2*,<==;F%91^YW-*B0-OX*0C?W^Z&19![TFY'K+IES-BN7.(>?B[C^USS!%? M#?&$T+G'U[..A^<-7RW@NV<,S1<.##^;43AY]XQ"X+SJAK5+*GXL77EO@V)! M(1-BWN>7XH/8<^$#A]B&=OAD":%AG%*30!6'6-&G'SBR[1)Z$(5]D`%;M+LO M><_HCQFGP.)A10X80^?=0>EBO:HZ1IL<@];AE"Q[-D2>B>0?GOK=H^.@"_TH M/OKB/_X&3I%\*N978`X3"BO%H@I&^>S3N+*`6F&5XD^/S`-EBP\D>@OA*S'O M6C/DV&'I"27S"@8,E2`Y&(2C%MJ0A2P(G(,.H3:D_@"P%_N'0.Y$M1EVCWUM MF+WCT++M_&+?=KZ&%!&!P3X#/,_@<3E#+9\`FTW!R;XHZ`N5;*G6A0.F&::/ M?V^8R1/@LDW]T[Y,[:L]$.I0X`S%4/KP&UPIW7I2SC#3*\!F4_!R7Q0,7"J! M7B!F`>=/"*C:YRA%#2-"#3F;BY_WW!W(?$[P+2?6U]N9`,]&+I?1M9SCJ?M& M7B'#^"ECAFRF7NV7J0OD0#H0+6=*J-IMQ:6,Y"(!--OXK_?<3?Q>?`,7A'+1 M)FZ%'5VF[B#9XD;2H8*>S?Y;B(RAK-1@RT@H_UE/MM+S,9VD"R=T`P(PZR16QAOP>.S"'? MSB#D[!,&KHWX)KE:.=5;HNK])'I+*+)-HY\`-O;:C\NZ4P`6?LN'#F?A)\DN M$'S\1<8-4#:)T>0"8:$7$NV",)23%:Y4=*N^7!]6GS%AW`(`":&6^G(=)F1_ M5D%59XD[`M4$BKC1OO0-H=3:4YF+:`9ZDFVQ>"-Z]3F3=AGB)61<6D?T&"O2 MF38BP@^.^`S27PG"_+.0=`6'"N8;J+CEUI+=P*/MH@GC[6C%H7Z+&``V.__+ M14O@2#A]/@"4KL3\YS-PW&3"JF0A[9DL`KVC]8KZ+'E-Z09:4*@\=I2],"6F M/1-I8#M:J-AVY,L=\?2W@%"JO-[LU;"'=G%%,5OF\5'"XD;&&G+=%/D3/M&\!@3+%2(H1FTE=WDE M#(T]Z!I1C$<\,P`*)YE,0(JJD#:5*"7Y'>Y/JT_0!"CT%J(3"ODM7 MD)5?IF7*"MI=E*4"[-KEBB[17";6*W&57\8Z%42+*NG65O66$+LY:W/!URU[@0(;QY?:0D3:!4%! MF\73\X<%Q*PP^:R6-X>.',P-!CZ*S.1'@,'44_$"0A:/F3/2DKGB+9N\L.V$ MF'>*$XR4.YL MDM4BAW[H,5"-B]7H,9;>< MC8I>[M[S6MQHXAV,,2..T.,,3I"%^(Z6Y/(?U>+*7+YBK;]666UG5XF"+3F4 MM69W>8DTK MDY-LR-I1%(_T/L+Y.+7ZERNJ"R%Y+4R]-S#$JQTM\5$]EY9,4=-HR<:KW>)> M`LX9F0.$#E1DA.0K7)S.\D7X1',K6XMEH==7#CD?H<[BS,>T>[&X@R%6D];K'4J MG[!(%VDO]REU$9YJB019[U>?F'QO>KW1H&]QM"QS%$.-BG1Q(3D,)E*@E4VE MW;3.N%7#^@VT\H)BB[3T[?^YP;E3=^0&6@1;R($QK>](,QUU)X]Z%(UD-R1H MFD)(;CX2,&^!`YG`9D%HJWQ#R<)M'YNTP^Y4O(\K;^Y*^JW/0!NFQK-;2B-'!-G8/LI M/\YMG:XS>TBO8[!'=+R=`K8_5VT@O9M7T>-([^:::O=G)$3?-+H0^&1B8311 MO%TD=!?MF2 M$0Z/1W0*,/K;IP+;M^Y\#NAJ-+E%4XPFR`*8!_D-@?V:.$B>REU[GU1J_J&V#N>;RGO"F5WQ)O> M1Z9I3;G+2H]LPTE64O#)-6ZQ>K,VX@M20OXC7V89#B&OPU..WN[TNK98*@$+:K'ZLQ*Q)E_WIC@+,A/+R MF/G?$9_U)Q/D(!`D]9N;)I5X4!N=NX1:3SU^BZ/WG="2JZBARWN!*C68Y1DJ MV483;_'R`B#JY8XB4Z$A%B!=+U1IR%<4/J8-3U&HU).?J`VBP+3>!#JY(%^M MK%F^H:0]-/$*/\GQ5"VG2]5_= MNF,&_W+%0\Z7XD=#G3]5;1O=/Z7$DP.H_Z)_W)2%F3VUO%G=.@>W)CVXWII@ M>/Z:#DNI25W,65E-:M[2UD8OFBSK7%32+3F6]RY#&#)V!IE%T2(P_WO`$!M- MHFMW11ZG1D5M7P>;SUO4#=6QDM'^*0.:%KXJ3R]S_%8>BB;&LME#;'"^V!Z.#;*BEJCC>K!.N;\E\-G2X(*!;F ME@;V[AHJ%Z$5E=+?F97&;[3W^@PHDGM)UU=\BV_E3C,M/%:A>F1`']G4P9U$;[EV!9Z0QR@!PMUN9"5MP2I8]&R+?YN*/I*G%1U\NX10XWD1ZE7'[;Y:$+D?FI*YES(33LGE] M53(O)$U]W9)AOZP@)@I.TBFB-:=(QN4=H/*&126LU"8C^G/">5!>D;UZE1.B18O M>%`UH/A)(SE@M8O!UFMR/C(%'4DIS2E(@=*N1ZRO:A@0YKUI&L)2$*"6UYR* M'*#:'4^\N41-'I7NO_OK"M4##`0S(>&XMI9C6P]6N#5W0HEHY?JW9!&MFU:T?QO:4(JT8[2_`*K@"/N'-D550)``.A%(52H12%4G5X"P`!!"4. M```$.0$``.U;ZV_;-A#_W`'['[A\<0M4EA]-VP1QBS2/PD,:&TW;=1B&@I9. M-C&)5$DJC_WU.^IAR;$EVZG5%H.^))1XC]_QCN21UAV]O@U\<@U2,<$'K6Z[ MTR+`'>$R/AVTF!+6RY?[!U:W]?K5K[\<_6999"R%&SG@DLD=`7=*I:5`7C,' M5-L1`8D4?BFFI4K9[B M@]-^BGWAG633F2:/3YZ07J?STNIUNGWRUWC\^63_S^[O5]U/O;_;Y.;FIAVK MC[7$JBW+8%3.#`)*T"RN#KG@/`H&K9G6X:%M&Z;;B?3;0DYM5TM;WX5@(Y&% M5""9TTKX%AAN^C$Y0NG:G]]=7,7R4\)#G_%_5HM'^KYMNB=4048>*6M*:3CG M\*B:Q-1IAVULM3I=J]]%/_@0`-?G0@:GX-'(UX/6UXCZS&/@9A(]YB_HOSP> M#T]&9CQB69V#/GJ4:BW9!(=\05;$EZ09]*S"'L:5-C[,Z%W(J6-*!4Y[*JYM M[%BP15,Y!7U)`U`A=6`]Y!3/TOBFWN@>'!S8<6\1NJL7T:2X]^VDLX7Q\>B( M8M#I..C,(SZ'(>.>B!\>'1F1AYG;WH-'8B6')E`&>XH%H0][Z;N9!&^P)X'Z M+ZP,^)=00AL!9312^,A7.IZFVT86A7Z.(5WDFC,15#I+4I9&`86($*1FH.9! MMV?OR"87O&UM0A;&V4]KD4\GVUJ$+.#_E,8XU-_6&&1Q(K_FB#,R/J`1Q#0^ MOA\NR%LQZ1-HS)5?3IER?*$B"9="0WRJ^#FH.WY2$$WX[#9\ MWH&>"7?DY3V8?0WY-2AMTKHAOQ!HW9A*C7Y0,Q:J>M:J;\!1%9;/:PK+!*XA M+70C8I)#)HR3�IHFX6PKHB^0U53(V\<6&LZ@G5*D55L?BLIEB,\1C*(J(F MSNJ*LTO0%T*I,<@+%N"IWBU,[R'7@&.HZPF\K3171>*+FB(1`1*#D"!$DF(L MKGXD0]E$Y_KH?'XBXO$%7A5)]ZBJO-Y=[?7GV%@0TGBDQ".]?'-70S-MT[M" M]4$L92=E_MI*1H4W.R5SN(>-@@J3A)A9G&DA'\2*I*3Q^$YWB+%D.)%"'S!+ MP)FE\+5;8SZR7EW5JK!?TUZ0HS+D"[B:U;^NR-MM8%6N/_6++9Q\DY8HZ\9<*?S`]._8\YC.:7A14+`<;<%9M#R5W_\^P M411,C&22BR:I[,:A)0[MFS]J3._,^K;F!YZ5M!5.Z_56.ZV?-A1)936_O&SG MIXT<5#F=2G;*)<\T_EB9*[^AOKGJN)H!:+4F-RZAK?).KS(73@621&*3^6Y^ MLE$C;Q2"3+ZSV_1(4\)4Y;_^9F>9^-8BE]UX(JMKM2NZ^'W1; MVNR(/_"7M5J^<]E&<564E1QLON?O:DUH+H>F<.*38_8?PR*^(K@;/U1!0IR&H<5;*&O+B*)@J^1FCRV37^*9OR2W155P\E MIYX7)B>8BR&QG,8Q:Q.V$ZIFY[ZXV29?6\%3-9OVMTC7C&@2R_Y_IFM'=J$* M`!\62@2.6!`*J4E266*R%M-3425AGJRL5,(RKZQNS^IWV[?*;1&^L@BBI,[" MWA9`7M625+08]0=&???Y1NKO\W\+`L$OOQ5$H31G:R"%R@\#8+],]M9()@E\*]!3?^R(S&6RFB<-!*J'&%"EHD+J)(WP2"8PHG[X;88Z24 M&?>.6"Y/55KE1>[C`GV(=*>(_ER*XHCZ,O!+,XZ1([&Z3P=A"V,9K4JTCL7UE1>GV\0!) MWVQL4AQ]J.%6O_&%\\\Z<[/O`5@Z$2']&B`TMRFE'E[']=W,*%N!SVY#X`K6 M[B#+=-]U9<54>@(2Y\;VR^I&K+LR9L6B>F0G62LV_P-02P$"'@,4````"`"K M:FY#8.YEC$(U``#VAP$`$@`8```````!````I($`````&UL550%``.A%(52=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`JVIN M0^D4P+ZF!```N2,``!8`&````````0```*2!CC4``')E86PW+3(P,3,P.3,P M7V-A;"YX;6Q55`4``Z$4A5)U>`L``00E#@``!#D!``!02P$"'@,4````"`"K M:FY#:2M`L`X'```82P``%@`8```````!````I(&$.@```Q0````( M`*MJ;D."@^7;0!4``&$(`0`6`!@```````$```"D@>)!``!R96%L-RTR,#$S M,#DS,%]L86(N>&UL550%``.A%(52=7@+``$$)0X```0Y`0``4$L!`AX#%``` M``@`JVIN0V3L5EK.#@```^,``!8`&````````0```*2!`L``00E#@``!#D!``!02P$"'@,4 M````"`"K:FY#&=Z#<*@'``!P0```$@`8```````!````I(&09@``'-D550%``.A%(52=7@+``$$)0X```0Y`0``4$L%!@`````& -``8`(`(``(1N```````` ` end XML 34 R15.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies: Principles of Consolidation (Policies)
9 Months Ended

Sep. 30, 2013

Policies

Principles of Consolidation
Principles of Consolidation

These consolidated financial statements include the accounts of Real Estate Associates Limited VII and Real Estate Associates IV (“REA IV”), a California general partnership in which the Partnership holds 99 percent of the general partner interest. Losses in excess of the minority investment that would otherwise be attributed to the minority interest are being allocated to the Partnership.

X

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02, 03

-Article 3A

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 860

-SubTopic 40

-Section 45

-URI http://asc.fasb.org/section&trid=2197723

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2196966

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 325

-SubTopic 20

-URI http://asc.fasb.org/subtopic&trid=2197087

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.3A-02)

-URI http://asc.fasb.org/extlink&oid=27015204&loc=d3e355033-122828

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph k

-Article 1

+ Details

Name: us-gaap_ConsolidationPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_PolicyTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 35 R22.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 3 - Notes Payable (Details) (USD $)
In Thousands, unless otherwise specified
9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Details

Repayments of Debt $ 0 $ 0

X

- Definition

The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.

+ References

No definition available.

+ Details

Name: us-gaap_RepaymentsOfDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 36 R20.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 1 - Organization and Summary of Significant Accounting Policies: Net Loss Per Limited Partnership Interest (Details)
3 Months Ended 9 Months Ended

Sep. 30, 2013

Sep. 30, 2013

Details

Number of limited partnership interests 15,185.5 15,249.5

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_NumberOfLimitedPartnershipInterests

Namespace Prefix: fil_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 37 R1.htm IDEA: XBRL DOCUMENT v2.4.0.8

Document and Entity Information
9 Months Ended

Sep. 30, 2013

Document and Entity Information:

Entity Registrant Name REAL ESTATE ASSOCIATES LTD VII

Document Type 10-Q

Document Period End Date Sep. 30, 2013

Amendment Flag false

Entity Central Index Key 0000722648

Current Fiscal Year End Date --12-31

Entity Common Stock, Shares Outstanding 15,091.5

Entity Filer Category Smaller Reporting Company

Entity Current Reporting Status Yes

Entity Voluntary Filers No

Entity Well-known Seasoned Issuer No

Document Fiscal Year Focus 2013

Document Fiscal Period Focus Q3

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

+ References

No definition available.

+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.

+ References

No definition available.

+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Details

Name: fil_DocumentAndEntityInformationAbstract

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 38 R21.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 2 - Investments in and Advances To Local Partnerships (Details) (Partnership Interest, USD $)
In Thousands, unless otherwise specified
3 Months Ended 9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Partnership Interest

Revenues

Rental Income, Nonoperating $ 36 $ 63 $ 109 $ 101

Expenses

Depreciation, Depletion and Amortization, Nonproduction 4 6 11 9

Interest Expense 8 17 24 25

Operating Costs and Expenses 33 71 100 106

Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest $ (9) $ (31) $ (26) $ (39)

X

- Details

Name: fil_ExpensesAbstract

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_DepreciationAndAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items, and noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of the cost of borrowed funds accounted for as interest expense.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.9)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 9

-Article 9

+ Details

Name: us-gaap_InterestExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Excludes Selling, General and Administrative Expense.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingCostsAndExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Income earned by providing the use of assets to an outside party in exchange for a payment or series of payments that is nonoperating in nature.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_RentalIncomeNonoperating

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_RevenuesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

Consolidated Statement of Shareholder Deficit (Unaudited) (USD $) In Thousands	General Partners	Limited Partners	Total
Partners' capital equity (deficit), beginning balance at Dec. 31, 2012	$ (396)	$ (6,733)	$ (7,129)
Net Income (Loss)	80	7,917	7,997
Partners' capital equity (deficit), ending balance at Sep. 30, 2013	$ (316)	$ 1,184	$ 868

Consolidated Statements of Operations (Unaudited) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating Expenses:
Management fees - General Partner	$ 12	$ 45	$ 36	$ 135
General and administrative	6	4	18	17
Legal and accounting	7	25	39	95
Interest	26	93	114	345
Total operating expenses	51	167	207	592
Income (Loss) from partnership operations	(51)	(167)	(207)	(592)
Gain (loss) on sale of interests in Local Limited Partnerships				69
Distribution in excess of investment in Local Limited Partnership				105
Gain (loss) on Extinguishment of Debt	4,856	2,614	8,204	8,365
Net Income (Loss)	4,805	2,447	7,997	7,947
Net Income (Loss) allocated to general partners (1%)	48	24	80	79
Net Income (Loss) allocated to limited partners (99%)	$ 4,757	$ 2,423	$ 7,917	$ 7,868
Net Income (Loss) per limited partnership interest	$ 313.26	$ 158.89	$ 521.35	$ 515.95

Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net Income (Loss)	$ 7,997	$ 7,947
Adjustments to reconcile Net Income (Loss) to net cash used in operating activities:
Gain (loss) on sale of interests in Local Limited Partnerships		(69)
Distribution from sale of Local Limited Partnership property recognized as income (loss)		(105)
Gain (loss) on Extinguishment of Debt	(8,204)	(8,365)
Changes in accounts:
Change in Accounts Receivables - limited partners	(205)
Change in Accrued interest payable	113	345
Change in Accounts payable and accrued expenses	(69)	(5)
Net cash used in operating activities	(368)	(252)
Cash flows from investing activities:
Distribution from sale of Local Limited Partnership property		55
Proceeds from sale of interests in Local Limited Partnerships		69
Net cash provided by (used in) investing activities		124
Net decrease in cash and cash equivalents	(368)	(128)
Cash and cash equivalents, beginning of period	992	1,178
Cash and cash equivalents, end of period	$ 624	$ 1,050

Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Assets
Cash and cash equivalents	$ 624	$ 992
Receivables - limited partners	262	57
Total assets	886	1,049
Liabilities
Notes payable, in default		2,341
Accrued interest payable, in default		5,750
Accounts payable and accrued expenses	18	87
Total liabilities	18	8,178
Contingencies
Partners' Capital Equity (Deficit):
General partners	(316)	(396)
Limited partners	1,184	(6,733)
Total partners' capital equity (deficit)	868	(7,129)
Total liabilities and partners' capital equity (deficit)	$ 886	$ 1,049

Note 1 - Organization and Summary of Significant Accounting Policies: General (Details)	Sep. 30, 2013	Dec. 31, 2012
Details
Outstanding Limited Partnership Interests	15,091.5	15,185.5

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013
Document and Entity Information:
Entity Registrant Name	REAL ESTATE ASSOCIATES LTD VII
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Entity Central Index Key	0000722648
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	15,091.5
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3