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peraturan:sedp:9pj2010

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK

Jalan Jenderal gatot Subroto Nomor 40-42
Jakarta 12190
Kotak Pos Nomor 124

Telepon    : 5250208; 5251609
Faksimili  : 5732064
 


Yth.

1. Para Kepala Kantor Wilayah DJP;
2. Para Kepala Kantor Pelayanan Pajak;
3. Para Kepala Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan;
di seluruh Indonesia

 

 

 

 

 

 

SURAT EDARAN
Nomor SE-9/PJ/2010

TENTANG

PENYAMPAIAN PERATURAN MENTERI KEUANGAN NOMOR 2/PMK.032010 TENTANG
BIAYA PROMOSI YANG DAPAT DIKURANGKAN DARI PENGHASILAN BRUTO

 

 

 

 

 

 

Sehubungan dengan telah disahkan dan diundangkannya Peraturan Menteri Keuangan Nomor **02/PMK.03/2010** tanggal 8 Januari 2010 tentang Biaya Promosi yang Dapat Dikurangkan Dari Penghasilan Bruto, dengan ini disampaikan kembali hal-hal sebagai berikut:

1.

Dalam Peraturan Menteri tersebut antara lain diatur:

 

a.

Biaya Promosi adalah bagian dari biaya penjualan yang dikeluarkan oleh Wajib Pajak dalam rangka memperkenalkan dan/atau menganjurkan pemakaian suatu produk baik langsung maupun tidak langsung untuk mempertahankan dan/atau meningkatkan penjualan.

 

b.

Besarnya Biaya Promosi yang dapat dikurangkan dari penghasilan bruto merupakan akumulasi dari jumlah:

 

 

1)

biaya periklanan di media elektronik, media cetak, dan/atau media lainnya;

 

 

2)

biaya pameran produk;

 

 

3)

biaya pengenalan produk baru; dan/atau

 

 

4)

biaya sponsorship yang berkaitan dengan promosi produk.

 

c.

Tidak termasuk Biaya Promosi adalah:

 

 

1)

pemberian imbalan berupa uang dan/atau fasilitas, dengan nama dan dalam bentuk apapun, kepada pihak lain yang tidak berkaitan langsung dengan penyelenggaraan kegiatan promosi.

 

 

2)

Biaya Promosi untuk mendapatkan, menagih, dan memelihara penghasilan yang bukan merupakan objek pajak dan yang telah dikenai pajak bersifat final.

 

d.

Dalam hal promosi dilakukan dalam bentuk pemberian sampel produk, besarnya biaya yang dapat dikurangkan dari penghasilan bruto adalah sebesar harga pokok sampel produk yang diberikan, sepanjang belum dibebankan dalam perhitungan harga pokok penjualan.

 

e.

Biaya Promosi yang dikeluarkan kepada pihak lain dan merupakan objek pemotongan Pajak Penghasilan wajib dilakukan pemotongan pajak sesuai dengan ketentuan yang berlaku.

 

f.

Wajib Pajak wajib membuat daftar nominatif yang paling sedikit harus memuat data penerima berupa nama, Nomor Pokok Wajib Pajak, alamat, tanggal, bentuk dan jenis biaya, besarnya biaya, nomor bukti pemotongan dan besarnya Pajak Penghasilan yang dipotong dengan format atas pengeluaran Biaya Promosi sebagaimana dimaksud dalam Pasal 2 yang dikeluarkan kepada pihak lain sebagaimana ditetapkan dalam lampiran.

 

g.

Daftar nominatif dilaporkan sebagai lampiran saat Wajib Pajak menyampaikan SPT Tahunan PPh Badan.

 

h.

Dalam hal ketentuan huruf f dan g di atas tidak dipenuhi. Biaya Promosi tidak dapat dikurangkan dari penghasilan bruto.

 

 

 

 

 

 

2.

Berdasarkan hal-hal di atas, dengan ini ditegaskan bahwa:

 

a.

Biaya Promosi yang dapat dikurangkan dari penghasilan bruto harus memperhatikan hal-hal sebagai berikut:

 

 

1)

untuk mempertahankan dan atau meningkatkan penjualan;

 

 

2)

dikeluarkan secara wajar; dan

 

 

3)

menurut adat kebiasaan pedagang yang baik.

 

b.

Mekanisme pemotongan PPh kepada pihak-pihak yang menerima penghasilan atas pengeluaran biaya promosi mengacu pada ketentuan perpajakan yang berlaku.

 

c.

Pada saat pengisian Lampiran Peraturan Menteri mengenai Daftar Nominatif perlu diperhatikan hal-hal sebagai berikut:

 

 

1)

Dalam hal pemberian sampel, kolom Keterangan harus diisi dengan mencantumkan Nama Kegiatan dan Lokasinya;

 

 

2)

Dalam hal Biaya Promosi dikeluarkan dalam bentuk sponsorship, kolom Keterangan harus diisi dengan informasi kontrak dan/atau perjanjian sponsorship secara lengkap, termasuk nomor dan tanggal kontrak;

 

 

3)

Dalam hal Biaya Promosi dilakukan dalam bentuk selain sponsorship dan kegiatan promosi tersebut dilakukan berdasarkan suatu kontrak dan/atau perjanjian, maka Wajib Pajak harus mencantumkan informasi kontrak dan/atau perjanjian secara lengkap dalam kolom Keterangan, termasuk nomor dan tanggal kontrak.

 

3.

Pada saat Surat Edaran Direktur Jenderal Pajak ini mulai berlaku, maka Surat Edaran Direktur Jenderal Pajak Nomor **SE-29/PJ.42/1990** tanggal 2 Oktober 1990 tentang Biaya Promosi Bagi Perusahaan Rokok/Cerutu, dicabut dan dinyatakan tidak berlaku. Demikian untuk menjadi pedoman dalam pelaksanaan di lapangan.

 

 

 

 

 

 

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3uTk5J49e/p8vgULFly4cOHQoUNTpkzx+Xw//PBDcHDw9evXBw0alJWVlZ2d3alTJ39//0uXLr388svp6enp6ekDBgxIT0/v16/flStXMNkg6wbzPenCuDaEYw4CCgiknyM64GYJU3w6dGGe478AO6JtOFMT1NNsH39RWAawKjLXwIZt8PYBk/T2bvwOblGZ+eFVESkla4krdA6lnCTgT3zZAWtl5oUFS8abG8xzYTzl6vP5fLt27dqyZYtlWURG+/btm5mZOW/evPPnz9+6dSsgIMCyrC5duhw/fvzSpUsRERF+fn4ZGRlBQUFer7egoOD27duJiYl/+9vfiouLY2NjlyxZQtygS5cu1dXV//znPzt37kz8obW19cGDBzk5ObGxsZ9++qllWQMGDKiqqrIsa+PGjYcOHUKS8scff0y4Pnr06IyMjO++++6nn35yu920PukVysvLe/fubZpmYWFhbm7u+fPnX3/99bq6unXr1g0fPvyVV14hS7+mpqa4uDgtLW3QoEHHjx+ndUIX79WrF0FJcXHxrVu3JkyYsGvXLmId3PrkkEaHxlIETeag8LBUEpN5PQ3m44QcmyzdhFs8UBccL0kDm8KrCFcr+LEscgsJ3VVVtQEyuW2lMb+mJFI8ZebjUFWVPiMlGWciQA9khRiBZcrtPa+we6Snkva5RakzaxrPSa9KdsOPP/64ceNG4oi6rr/55psNDQ1+fn6nTp26efPmjBkzLMt65513Dh8+fPz48cOHD6empp49e3b+/PmWZU2YMGHZsmWnTp3q1q1bUVFRQkJCcHAwEbuPPvqorKzshRde2Lp164gRIzweT15e3pAhQzZv3rx///6uXbtaljV8+PDCwkLLsjZv3rx7927LsgiNPvvsM3KdTps2LTU1dcOGDTt37iQTp76+fseOHT6fr66u7vPPP/f5fDNmzFi5cmVKSsrHH39cV1e3ZcuWr7/+etasWceOHSPp//bbb48ePTp27NjDhw+XlpZOnTqVLv6Pf/yjra3txo0bAwcO3Ldv34IFC2JiYizLUttndgOcuFbV2/soPCKr0NM+2QBuS/wKqlwRAU9MPQgYSbbM4nOqCPXBkAAA03MSByV5Iw+GDeuM23dgh4qikGlJt6cgJ9gkITmkjdyosoiRAh1Vcegi8AjKrApHpiLy/YjRwsOAl4E46sw3qQifP6mknTt3BgcHP3jw4OLFi+PHjw8MDLQsa+rUqUlJSRkZGf369dN1PSAgYNOmTc3NzYsXLz5y5Mi5c+dGjx5dWVn53nvvVVRUPHjw4Jlnnrlz587hw4dfeeWV6urq+Pj4wYMHV1dXv//++5ZlzZgx48CBA0eOHBk3bpyu63Fxcc8//7xlWf369SstLbUsKzo6mjCMbJcxY8bExcU5HI5OnTo9ePBg9erVO3bsIE9Ca2trt27dKioqzp49279//+bm5o8++qilpeXevXsvvPBCYWHhsmXLzp4929jY2K1bN03T+vbte+vWraampp49e+7Zs6eysnLkyJGEo927d6+qqgoLC9u2bZvT6Rw6dOjSpUuxVjV26MKna4igP/AMShwan/vy4K+A5wHBFEgbTAiu+qGyMZumCA2Q3QaS6fF4eF4yOIkNlFFjznOFVUqQjCLBFBJJDlFCU5JmQCYQEZelHyrC06aIohT40qEsiLlCR9BjuFmcVxW5S2SDg5Poup6RkbF48eKQkJCIiAiyIUzTTEhIyMzMbGxsnDZt2rFjx2RZXr169cyZM3fs2KFpWkVFxfTp05OTkw8cODBr1qytW7eeOHHixx9/PHTo0NixY5ctWxYcHFxeXl5RUREbG6tpWn5+/qZNmxwOR1hY2Ny5c5OSkiIjI3NycuLj4+vr6y3LSklJuXHjBs29ZVktLS3Lli1btGjRxo0bi4qKLly4cPXqVV3XSdGnpKRMmjRp6tSpBQUFHo8nISHB398/ISEhJSXl0KFD586du3XrlmVZR44cyc3NzcnJmTdv3rJly9LS0tasWVNXV7d3714CuR07dgQFBT158iQoKCg8PPzGjRvfffed3W4Hj9dZGrIpyjO4anaLOB9glUszV/om8yhpzJYnICMXpM6MQtLjHFwx3RyJFBFWxMkgxDb4LyF//BvY7Nw2J/aJhHxCPonVkeoimV9h2U9YH9A70lNJJzCeFJbv1+HduFGvs+I4XQSayawmzEaRoCSSw8kdw+mKyUKIdIJlWVu2bFm8eDGpbKV9hqsuYrO0cogPwPFO8MlnFB4ici15RE6GKVL1kI7EfU+mKCOBBJBa94oEaqI39Ce3yOdHkgAZZAoL0Sks71YTplIHlyckkpAeQgwSSFfWhNnKVTZFvBBSUUS0UhOuGENkFHhYha0moo9gmCSsblEjquu6DTIBDAPRhBRKImFZbl/yobLwPX0mJ7wq/PyUj4IvQVKBr1wcOyRY0dxgqqDWsYIVlqFCB1YLURSkEEA0O7i9qOiA3s7hcDgcDhT9ZWRknDp1ihZSc3OzJNK74IvQRFqJLJx8bhZrhtKkByYp5GRaYzasyRLqEKACCNGhMRe6xBIGMK8Kc8UYzCcPnQPrRBPGNaTWy+quiHoCcYGgmsiUQCIBfwC8NQRLF053aEhJkvgz4FCEIwh8AwqTfm6DVd7BlIEs0qRiymUR/1REiAiSQZMNkYKKV9tHO8EEZJFuSFfgj4HViRlSWEQOhiRAgl+QCldc7YtUnU5nc3Nza2sr/VUT/gc6h8KJLS0tJKZ2u52es6WlBSU0bW1tra2tuCDGSmdOZUukfuoikgRNSv4mlR2GYRAem8IfjlRUn88nsSRdqEWpfakQsIrPlKIoECDImc7iUrTADJbDgfi7LDK5tPapdB6Rt68Kp73BCh8UEQDiLiCaVsAwETZNZGVww1cV0WBNZOvKoojlX7peEbE+SVQGcjcQ3Yn+6nK5aAqBkYh605eAJQ6ZOMA+uY6GuldE0R9HXGh5lQWcJBF/4u49jYXX6WkVlvzqcDjwDCizbmlpoVXR1tZGskhoSjk0zc3NqqrSDyVRiUXSDGoOEYEx4Rb5GR5RmKGJUCHWld6+LI7ei3QrSYNP9FPg7hGJ5b5wpMSXiojuAmXAOLmVCXlV2rddAA01RT4ApYTrzOUH1gEFDd0FYtphHaosW8MUDnxOVXFx/jD0siRd/5JRyITe3jMKpAQZBSLiWjhwDs0fYIZmV2sfh9BYNqAqnFbcyc+nH6hDj8TfCrqGHp60CcmHKmITMks+lIWPFkNM0Gi32wkmSWTpRRwOB8kuHc3NzfRf6AQQf3pZs33ODgSRPhjMAakoisPhwDNwCQAxUNr7uhUWr1dZATcQC3ghsaJFwzCIPgLe6AqcPnE9AGUNIcbjaYyyAwKh95BXoLFscRolmLYqs/01EWTyiKpAWuR0DmaKbmoDurpYsRsOF6v3cDqdLS0tSLDHhWgl4SJcw0KCub7mKPu06ocEaMLPIImSEowLKA5emNRKfX39+fPnk5KSzp07l5mZ6fF4OhS1KqxdQGVlZUFBgSzLRAC4BifgpJ8D6cHU6VIAMHyAFUwzpAsL2hQJGfT8d+/eJWmQWE431CsAWBUBYUmkOBpP1VphtUvCMS4Lru9ltR+QbI25LfmhMp+lLhyfGGe6iCwShcGUHA4HmLTEwjqkCnBxQ/RQgQDoIomWk1ddxPRh0ZLIqqpqg8BBnWnMP8qrjVXBPskPCs8oIBMSpggzn3MGlbkI+PVlUXoqsaCrImrxZJbCorICLs4WNJHsc+XKlc6dO0dHR4eHh/fr1y80NJQuArVLD68oimVZe/fuXbJkiVf0lSB4o+eRJKmqqurbb7+lkBWgHYANC50egJSUJZo0Id+ZrG9N08j8Jyj96quvAHU0o3a7HeJlinIOlRk9UCkkfHwMZREfx+o1mCOPj5jGjBvAGFQWIYvZ3kWvsPC4LJJFFBGmcrvdiYmJoaGhixcvzsvLo6F+8uTJ3r17L1y4oAmLoq6uLi4u7sSJExgBVVXPnDmzc+fOvLw8eh1uWoGg40Y2oBreCkPAVTloqCyqeCFPBLEkZ83NzXDCy4JQYii5uoGWx8l0I+C3m+V9asz9hPGV2UG2S2pqKkXPKXL41ltvuVyunJyc8PDwFStWPHz4kF5k69at33333Zo1a1asWOHz+Q4ePBgUFLRly5aWlhYsy5iYmNdee+3AgQO6ru/YsWPhwoU//vijLMs1NTWnTp3atm1bcHBwbm6u1+uVJCk8PHznzp0///xzZWUlSX9oaOjFixdTUlI8Hk9ubm5ERER0dHRLS4uu67179ybMVlW1oqIiKCjovffea25u1piZAgWtKEp1dXVISIifn19ERMS8efNWrVpFnimXSLuh129oaBg9enRsbCytK849IKa0JKBYcQs62cMq5WXBnej7W7du9evXzzRNXjh0586dOXPmjB8/fsiQIcePH7csq76+fvLkyXV1dcnJyWvWrCFLq7CwcPPmzatXr7YsS1EUr9cbHx9//Phxp9M5Z86cR48eeVg1C/iGwQJgNgAYmQIgFtDaHZo0AVM57HMXFYwJSXhMOyCrwgpCoF9kFs2HyckZAtdNNOLoxgOdmJGRMXDgwKKioqysrM2bN3ft2lVRlP79+2dmZp49e7ZPnz6WZa1evXrOnDm3bt364IMPIiIijh8/PmPGjJKSkhkzZmzfvl1V1dbWVl3Xr1y58u6771ZUVERGRq5YseLRo0e9e/e+ePHikydPfvOb35w8efLYsWM9evSwLGvixIn79u27cOHCH/7wh3v37l25cmXs2LEPHz7s0aNHQECAJEkff/xxdnb2ypUrKbj61VdfqaKjRFtbW3l5+QcffOBwOBThFyTQ1XWdnkRRlJMnT86ePduyrMbGxkmTJvl8Pqp9oNVIq92yrLVr11K6AtCOV6uaovEExcDgf8B1kONiWVZTUxM5QJxOZ0NDQ0lJSUFBATgATX1NTU1JSUlubu7333///fffW5Z1+fJlegDTNEeOHNnc3CzLss/nu3HjxurVq72ienvGjBkul8vn8yUmJv7www/QNjzirYlUSYN8+FzDElbBdG1tbeWuJd5IR21feSe3r4tS2nvjJZaVBxUDNYrz5fYeU43lMXRwdqjMNU3y7fF4bt68+eyzzy5evNjf33/hwoXV1dVerzc7O/v48eNr1qx55513ZFnu3r273W7XdT0+Pn7BggWyLF+5ciU+Pn7YsGHLly/3er1EOsvLy0kEy8rKUlNT9+/f/+mnn8bFxZWWllISiWVZH330UUlJCbJGxo8f/+DBg8GDB1PgPiMjY8SIEZZl5efnnz59OigoaPLkyZZldevWTWGZOm1tbR9++CFICyEKKukkSfL5fPHx8YsWLcrMzLx06VJ5eTlRw5MnT4aEhBD8E73bvXv3gAEDgoOD79y5YxiG0+mMi4s7fvz4sWPHIiIiqqurPR7Ptm3bzp49W1lZGRER8eTJE+IhZ86c2bx58969e6uqqsaNG9evX7+AgICvv/66ubnZ7XYnJSWFhYWNGjXKsixiSrLw/MTHx1dXVw8ePPinn37y+Xzbtm2Li4sj78TkyZPLy8tVVfV6vWlpaWvXrvV4PBRdGzlyJHWvefDgwYIFC3i4QRap5aZIKzHR2xGLQxG2PPQR178wHbjxAQIARisJ1w/Ut9Q+1V8VyfYSq04xROQDj4unUpkTRBPO3g7naJp2+fLlQYMGASc0TSsoKOjbt+/p06czMzM///xzj8fTuXPnmpoay7JiY2NXrVq1ffv2uXPn3rlzZ82aNWFhYZZlEW2oqakhGQ0MDAwLC8vIyJgzZ05cXNzjx4979eplWZYsy//4xz/Kyso6d+5MMjpu3LicnJwRI0aUlZVZlpWWljZ58uTi4uJBgwZdvnz52LFj48ePtyyrZ8+eOnPwkYy2tbXpLLGX1C6Bgq7rZ86cGTBgwLfffpuQkEAaMzk5ecKECXa7fd++fVOmTKExWb9+fUxMTGFhYa9evdxut/KmxTEAACAASURBVCRJqampzz///JkzZxITE+mpVq1aFRER4Xa7v/zyy0ePHlmWdeHChbCwsNra2mHDhl28eDEtLa1r1675+fnV1dVlZWUEvaWlpfPmzaOImiQcQy6Xq7W1NTg4uKioyOVyeb3eEydOxMXFERJPnDiRoJewgxJ3SOwIRw3DyMnJIf1AyKizoivul7VBjTpZP0e4rEkCSNQgLpLw1XECQM4aWPTgSaCqXJjwc1oGEGtoQOArPaXCwiqyaM2qsWJieufU1NQhQ4ZQVhG9Tnp6eteuXcvKyjZs2PDSSy/V1dXNnTs3ICDg9u3bnTt3XrhwYUBAQExMTFZWVp8+fSZPnmyaJmmGysrK119/PT8/v1evXgcPHszIyOjRo0dISEhxcfFnn31GNuk777wjSdLo0aP3799/7dq13//+95mZmUlJSaNGjcrOzh46dOi333576dKl/v375+fnL1my5JNPPnG73d27dyfRpHd0uVzdu3enEaZ3JNMeo6Tr+rFjx5YuXVpXV1daWtrW1uZ2uxctWjRixIj169cvWrRoxowZNKnff//9jh073G53586dSWrLy8sJ9cnnahjG9u3biRoOHTq0uLjY4/GUlJQsWbIkMjKyR48eJ06cOH78uJ+f39q1ayMjI2kevV7vmTNnxo8fL4nOYbLwta1fvz4tLU1RlKKiIsMwHj16tGzZMhqcSZMmkSHodrtv3rzp5+dnibqu5cuX379/37Ks5OTk6OhoItC6yCgAlFJkzuv1/htHuV+TZp282dRpB7peEcFr8odzu4qksMN1oOhxwMYkaXA4HDU1NRTtxSLhug98FFfoYHti5RQXF586dYoUqCJ8OkePHl22bFl6enpKSsr169cVRdmxY8e6deuSkpKuX79eVVW1bt26TZs2FRUVbd26taGhAdxj8+bNu3btKi4uDg0N3b59e0FBwbZt22pqavbv30+ic+LECVVVq6qqNm/evHPnzuHDh9+4ccPj8SQlJa1Zs2b37t0EHrGxsWFhYaWlpXv37m1sbIyPj5dFlKi5ubmsrOz9998vKSmhMQdpU0SVj2maP/3008KFCy1RAeJ2uzdu3Lh8+XJifqWlpcRH16xZs2fPnpKSkn79+pHhVVFRQdqAxtyyrLi4OMqL/eqrr7Kzsy3LGjZs2Llz5yzLmjNnTkxMzD//+c+//vWvu3btqq+vp3tdu3ZtzZo1X3zxxeHDh+vr691uNzl/ioqKBgwYEBAQMHXq1JUrVxJt2LZt2/79+2NiYs6ePUu67vHjx4sXL542bdq+ffvoxSsqKgIDAw8fPhwaGlpXV6ey/E8YjnRrIs022M4SiyrB6JZlmaLVLtbH2SWCh6AEaDQCe5DzVJAHSBuuL7He5PSIOnNZyyK2DjOLe2TIn4DfApVRnkrLTBORbhI+cnyqogZVETUMTtEtEG9K/nb6uU90vaMHdolSVV3XJ0+efPr06aysrC5dujidzmPHji1fvrygoGDq1KkHDhwgAwgpw7rIfqfRa2hoiI6ODgsL27x5c3V1tSqigh5WodrW1rZhw4Y5c+aQQ4cgo62tbf78+f7+/sHBwadOnaJfJSYmzpo1KyQk5NGjR6TrQ0JC+vfvv2PHDsIzVVVra2unTZu2cuXKwYMH79+/37Ksffv2TZgwYc2aNf369Zs0adL06dPXrl27YcMG4o6yLNfW1paUlJSWlhYVFVHoQWJpbi7WUZlUXHNzc2Njo8pS0uT2biLC16KiIupEAs+SzBKMNFHrqyiKTWZOexjsLhGchMHuYr56zCJcASQN5OHHFSQW2uFEW23fdg/vAKHn7gVdFN2rIgIBUVZYywbMOp4TxBeILglPKkaWviTQxe1cogAQvg6XSOsGL6f/0js2NjauX78+LCyMTCXDMI4ePbphw4akpCSirU7ReNApth4wRaIMkWaisy7Rx4Gcr9xA9IiKe1Wk28rCp0hLCFwI1XCSiO2RhjVFPQbdi98UwX3S0bdv36aCAlm4C+kEega4KaFtAPYSS+XhDk2VZd3TbILVmKIAndvKksiYQXj5X7l5QEHQOz7rNJE4cBo3WVwsWNVBxcN4guBCOyMcwAUCMgqSCotKYvEMWXiecU0OunL7wDHdAjIqC38ZVmBzczPdmlg1VIEiEjsQzsCVFRGuhH9HZ11zSSyA1ngdrjG4K4fezi0q9VRVJSpFIVlak07RSIuvPWK3eEgsTjL+wIXg0yFQl0X3TDwnjV5TU1N5eXldXZ0s4kwo1iPVobGOThgH0le4F9Qgnwh6fVPko8jCfS6xKAkHHRJQWZZtEAJJVLjjotzucbFtGDpIM2SL624MPawuGj6u3CE3EE0XK3jiokbvTx2caXwRfcEFuQARrXEJ1yyHdmQdqMwtgEUls44pLubZ5WAMuYcZZ7SvqDRZ2S7IFh7YxbL7JNbU0ul0mmzjEVycQMEQKWD4HlfGINBFsLBhJnNIBmUCqpmmSRKmt281zD/rTxWW4V6q6MKsi8wKCCLGCr/FquaBJQyILKLuiNeQirBJIiCpti8BJTih96eINgEJuohB1Djk0GkyCxqRIDpZP2igmsRseVVtF/pzuVwNDQ2NjY0u4TogaHGLxh60wkBDKV6PxUBfyu1DzNDOmnB+QQSd7TNc8UYSOyBhLuEeNkSiIF3Hw/rSuFkLaUwb4EBvXztBI0AzTQfRX5AWF4sG42Ek4b1WRURAY7lt/IAqgCjzAAp0Cxgz/QrSD82jsKaZXD0CVmCWAKcwraQB+LDLosmXymwmcDlDbFeiaZpNEnFO/kAqc7+DFBNkkuxiLiFDLuFMJXHkidLkxoKs06VaW1vJQlRV9cmTJ1RCFBMTs2bNmlWrVs2fP3/NmjVU+DFr1qzAwMCQkJDZs2evXLkyOjp6//79Dx48IGJuiMRh0ow0vhrLX+EjrrTvlAYG4mpfSCiL6kKwWyAot+o01onYK5qQIQ3PYJskGaxjDLiHzKq0NRZAR26UwrJg8SIQFyhHmaVxYdXx7BaVRT1UwQ4xPjoL9XHVpLAgC2AV+VaGKK6X2M5bMrNDMFZQWdDveACwIDyexMqWFJFGY+vQrYlTB4kFMzugCy0LWjpOcbjah52c7MDLKIpCfq+6urqUlJQVK1YsWLBg8eLFcXFxFy5cePjw4ZMnT0pLS8vKyoqKiu7du5eTk3Pr1q2srKzS0tLi4uLS0tK8vLzLly8nJCSsXLly5cqV8+bNO3z48P3796GwIGF8uDFACovfyoyqo7iFsxSu9VwulyGKazlG6szzjM6MUNkABpSvYDw11ruP8Mkjmj1R9ZkkMp7Ik6+zFttc6UuiKRB9Q1guib0WkJ5Mt5DYnlX0DB7Wd1xpb43IgpJyfc0fm87hNqXM6s45G1ZYT0z+W3jvuYzqLAtRpzx8LD4oYlVkJYIAAEqxXDCpdNDJAFHIvUuUjNKiyc/PP3To0Ny5c5cuXZqcnFxZWVlXV/fo0aP4+Pj169fPnTuXUDM8PHzNmjXkSd6xY0dMTMzGjRujoqJmzJixcOHC7777bu/evbdu3aqqqiovL09JSVm9enVQUNCmTZsePnzodDopPxdrkeMojZ0qKBrX5txC4skr+BJaEvwEyIcQkSGKRnhes8z2J0GEDEijiA5+yDRFeJBrAz55hij15vgE4MQCwDNDFPBBYQmddCD3its0eGBD9CwBleR0BckrhshHUZifkS8eqD4sJFNUotJNaWGrLIf137l5HDJhXGPmuJsJ1j2HUkm4/UHbqS7R5XIR801KSlq4cOGGDRvy8vIKCwuzs7O3b9++dOnS+fPnx8bGXrp0qbS0tKWlxSWKSw3W1t7lcpH6ox4yJSUld+7c2bNnz6ZNmxYvXhweHp6UlFRVVVVYWBgVFTVx4sQNGzbU1dWRJ0hirgCNZexyYoTqVgglZ2Yys08BZrBPaZSR/meJcjmcoAsniyTy5MHh6CAdqoryHfIQAV0wQVx3GyK7Gd9IzM2CO0LIuHRCvrm694jtBrC2AV5utv2SKVIH9fbJinw5aSzyQlfGK/NZ4NEZjTV55chNiuVfffOwmOhRYLg5nU6SG5nF5SUWjgdJJenEOcQOdV1va2s7fvz4mDFjIiMjGxoaKisro6Oj/f39ly5d+vPPPztFpQE9Li6C8jeSHh5uxQR7vd78/PyYmJiSkpKUlJRZs2YtXLjwypUrjY2Np06dGjNmzPLly2tra8kLCF6IF6SV42LOMiAHBo5rf8ioIVJxNWZ8eNo35yajHt57zgpUFrxQWDmrLip4iNdy4aOHJHsRTwJhBQqS45MDMJctN+uEo7NNFwgCVNEpBGsYaKUxo8oUudi4L6RcZdssqSK84hbdR3RRCgL0Vdk2VxBWTrHwpQ3wCVkGDZJFchMMSTBLOuC9J3oKFQ978/Tp0+PGjdu/f39LS8ujR49CQkKCgoLS09PJctI0jergUOxGL9bS0kKT0dLS0tzcjPCMJHwZbaJ1z9ChQ3/9618XFRWRWBQWFv7www+zZ89es2aN3W7PyMjw9/ffvn07mCiiGgpr5gNQkZ9yuIKMyu0DEJAANytgQtobDtSCovCSPkPWISXkpkC/UnKnA7wVkY9GYsGBCuBqt9u3bNlSWloK3glAhQNfZ4faPiuXTsPDwIcKrqmKqg8u+lAsJIuyyJRXWNMG/BzSb4qmaHToIqBotO+bBwJgwwTgUIQDVhJxP0l4HzqY7arwIjkcDtBQutn9+/fHjBnzww8/NDY23rp1a/78+VFRUXl5ebIoj3Y4HE1NTfRzarTpcDhSUlLoInv37q2urj5y5IhpmsuXL58zZ86dO3d0Xa+urr579y6BSlBQ0B//+Mfw8PDMzExF9FNRFKWxsfHmzZvBwcHr1q2rqKggSU1KSjJE+ytMPNSKynaH4gqUEwOVFbLKzJMH9mmJXuMkoB5Reg+R1VgnMEwefSaB8Ik9xyj+pIr6d67iPWwfBZ1FdwcMGPDhhx9OmzaNMuhIRiGCNClYGx7RBdt8KrMYWgLpV9wMQnAL9BfUiMYW3g8O5PgvlgGYDNabJvz5ujDg3GL7Z5vMwhWcruF+yM/QhDNSFs5UegHIK01ec3Pz2rVrv/vuu4aGBsJOklRN01AOpSgK6f3k5OTS0tL169fn5uY2NDS89957Dx8+lGW5b9++GRkZO3fuzMjI2LdvnyRJ6enppmlSDxLLss6ePWuz2QYPHlxeXo6cQKIlFHTRNO3+/fsBAQG7d+92OByJiYmBgYH37t2j6Xe5XLrIK9CE6xSvCaUMAODBGJoSKHE323fZK7YOQ6oRNCOACtMJKFIFE0UxE88fBfVS2a4vAFpFUSjj7rXXXnM4HH379qWIJTgJ+ABsGog44g5Q4lyCNeZjwnKCkEFGDeHbho7iCrmDjBqsiweXUfwL9IWYer1eG2z21tZW+D7p4DKqiMpgUspwP0mS1Nzc3NzcrIhMwV69eiUmJiqKsnz58rVr1xYUFBiGQQE9VTQoPX/+/OzZs+/fv3/kyJGTJ09euHDh/PnzWVlZR44coTzFRYsWdevWbcmSJQcPHiwuLo6Ojo6Nja2oqFiyZMnatWsty/Lz8+vateuuXbuqqqokSSopKdm3b19tbS3wnpLYVVVNTU2dP38+5TWGh4fHx8ebIo0f3JpeE4DKmZYqwh4YBAAqZtQtCjzQccQjdlqCaJqiqSesGVOkF2rCAUQnoOaOqy+dOVmJDtEaI4LRpUuX8PBwy7IGDhxoicx8wKTBXBBm+71K3KIm02i/zaTBthmBBoA4wvbiCscULXpAOmFOgX162EYR0Aw6q0SFKUmPREvRBjNIYuF1mbkzYQlJzNuPn5BYOxwOXdfXr18/efLkqqoqyl29d++epmmtra0NDQ1kVLW0tERERLhcrpUrV965cyc7O7u4uPj7779vamqKjY1NS0vr3bv3O++8c/fu3Z07d0ZFRX377bc3btyIiopKSUmJioraunXr5MmTp02bpuv6u+++O2DAgPnz56emplqWRR3zRo0a9eOPP547d45CGmTw0egkJCQEBQXZ7fZDhw5NmzaN/P94a1l0tpJYCFRle6lxeADq8BXvE9socucosUxDpNN3YA5AHeC0l21px/UvQIiEcs+ePZ06daLMjzNnzuTm5n744YfBwcEFBQUvv/wy8lE0Fj4w2++7TK/gZjvqukUXMawlfhqkllajLFI8gYtYDxg3LAxVVeknMmuOBNUPyo7Bgc7BAvuXf5RMHKV903UnK0oGXYOjilQ8WT+1tbUBAQGRkZGSJK1cuTIgIMBut7tcrqamJqKekiSlpqaeO3eO8iCTk5P/+c9/njlzRtM0f3//5OTk+fPnHzx48MaNGxUVFYmJiampqQ6H48aNG5qmRUVFRUZGOhyOI0eOWJa1efPmS5cuPffcc4GBgTabjZo1DxkyZMOGDZ06dRo6dOhf/vIXPz+/lJQUVAATY8vOzvbz8zt//nxdXV1AQMDDhw8x8bJIOgbRhLuDy6JptitNBimkAbXYzvUgANwWIRoNTgw1qojOIpBRUxRGSu2DW7quW5Y1YcKEZ555pq6uzm63/+EPfwgLC5s4ceIbb7zxxRdfvPLKKySjJmvhyVUziYKbNe2HK9cttuaBcLhFc3GPaKAHha6y6gkOyZyGymLnHVm0bpBEX3MnS6gHikNS3Wx/co/HY4PilkQZO4lgS0tLS0sLpkpi6SMwj6jCgdq5p6en2+32SZMmHT16lCSDAj8ZGRmFhYUEoqNGjXrxxRfv3r3b1tYWGhqalpZ28uTJzMzMZcuWUWu7+vp6uFpAfGk0HQ4HMVqn03ngwIH/+I//ePXVVyMjI//0pz9t3759wIABNpstISEhPT19yJAh9fX1xcXFx48fT0tL00QUW1VVh8MRHR29YsWKtra2xYsXUydvehdaSHyhQkDxGJgbk/XnNsXOltChNOuYVP2pWCikHCSMvkfmuVe0+qclBK7s8XiKioqeeeYZm81GydQ2m+3mzZuPHz/+5JNP+vXrRyVTGgtCglGorBsADCMIMT0zHp5kBe+IQ2c2nyl8ahBrPCe9Mowc+hNXSiqLawAXNBE9wSKhJ/x3XWgH34oksu6pqwxUPP1LhrxhGFlZWUOHDi0vL79z587s2bOfPHmi67rdbpckqba2NiUlpb6+fsWKFfTDXbt2nTt3bv78+Tt37gwLC4uPj6+oqIBTjQgx+aHoCrIIqNJeUCRMbrebEJRqEd9+++1evXp16tRp3LhxpaWlq1evPnr06P79+xsaGiIiIjZv3nz9+nXTNIH6hmFcuXJl1qxZTU1NmzdvPnToEBES+J4op1tiZfsyiwlx2sRXv7f9prGgU27WoQS0UmX+agixKkKXJKOETG1tbSarjvf5fEFBQb/73e8GDx5MFVR//vOfiWlYlpWSkkItgmHRa8wIBlP0ih3AIHl8yeHhOfV0s+ajJksrwXWgLmASgdDDX6aziKtL5A1CR9EgezweMnmhSQzqpQMXKewnjuROUSAK7CT3p2EY169fHzdunN1uv3v37rRp0+x2O53mcDji4uJaWlqmTJkyf/784ODgq1evGoZRWlp68OBBMnFobTlZ8w9gCa2H2tra8vLy+vr62tpau91Ob0Je0rfeeuuVV16hKf/zn/9ss9nIk19UVNStW7e7d++qqrpp06bQ0ND169fn5OQcPHiwsrJSFRmrHo/n1q1bo0ePrqqq2r17948//sizYzGaLpbWrYjGaVr73YVNEUwCBwWUQlECTXFZKurV2DakmHK36EkGjwz55jRhQRMRHz16tGVZL7zwwvTp0y3LoukYNmzYL7/8Yor0pafpncn2C6XHU5mzE5aQR3Rw9omdj7nIGiymili/W7QvVYU3lxNuKCKdRfgAqAB1XdeRxoVbGIZh04W1jvYNQGyinvQZIVACOU3T7t+//+mnn9bV1R09enT69OmaplF7RFVVZ82alZiYKMvyvXv3AgMDlyxZ0rNnT0VR7HY7MVTyPZEtRTetqqrKy8uLjY2dPXv2Z5991r1793ffffftt9/+4IMPPv300169en399deDBw+eOXPmqlWrbDZbZGSkZVmtra02m+3NN9+kd66srLTZbG+99daHH37YqVOnoKCgX3755c6dO2PGjLEsKyEhgV6HRKSqqmry5Mn5+fmDBg0iNKXj559/LiwsJNiDr00TORZG+1i2x+OprKwkieH+UVNshmSJpvQ0Wz6fr7CwkPovA48hVR6xswwsCdM0W1pavvnmG7pmamrqK6+8EhkZOXDgQK/Xa7PZ9u3bR4LS3NzctWtXqr4gE1Z7ag8WU+x3A/MIehn4B3MehJV/42abj0EJECjCPOLiqLLceU1YivRDWdROukXxjMx6g2rCqSdJkg2pnxh9upmLdW4iNxNUvGmaZWVlM2bMaGpqSk5O9vf3Bxw+fvy4urp6z549MTExISEhXq93+fLlBLTkooKU0wKqr69PTk5esmRJjx49Bg4cGBgYuG3btrS0tPz8/Pr6ekohhUw/efLk2rVro0ePttlsw4YNGz9+/MaNG2meqBY0Nzf37bff9nq9FRUVP//88/PPP5+bmxsZGVlYWHjq1KktW7YUFxenp6cToj98+LCtrW316tUDBw7s27fvxYsXa2pq7Hb7mDFjCFlramoIPp88eWIYRkNDQ2trK20FpjM/c0VFxeeff04yWlZWVlpaSvq6sbHR7XaXlpZWVlZS9Kipqam0tLSwsHDw4MEkEOXl5Y8ePaJ5ojYQFLw1DOPhw4fl5eVut9tut3fv3p38oLGxsb169dq/f/+QIUN27Nhhs9nu3LlDivjgwYPU8B+iprf3FhlsB0T+J7dIB9FZ91qz/W565KBQ2WYj3BwkGYUlroiYFjgruDh+QoKI6AYYlCw6BHI4/7d/lEukSxxI/SRjhQwpSZKmT59eXFx87tw5f39/QpqWlhbLso4ePdqzZ09ZlgcNGtTY2Hj27Nlr164VFBSQm91utxPQ+ny+R48erV+/vlevXvPmzUtNTSUnP70GLQkKk9Jncs6T/dulS5exY8eapnn9+vWvvvrKZrPNmDHjxIkTJFVvvfUW2UaWZQUHB4eEhEydOnX27NkjR47s2bPnZ599Nn369DVr1gwePHjSpEnDhg27e/euzWbLy8ubMWNGnz597t69++abbw4bNuzGjRtDhw4lzwCVWQYGBg4dOnTatGkai4mbpllVVUX1wUeOHBkxYoS/v//UqVMtywoJCfnyyy8XLlzYo0ePBw8etLa2fvXVVwEBAUOGDBkwYIBlWTExMaNHjx46dGhQUJBlWfPmzevZs+eUKVPsdvuQIUPmzZvXu3fv9PT0urq6rl27Am8cDseJEyf+67/+q0uXLjabrbCw0DAMy7J69+6dlpYG5z9UMIx6g3X4VkRAlYssPxTRiIHzaZ05zgyR1AKoBvSClqisdY/OckMNFmTCsoHHA2ocrol/xeuh2eEHJY8m+htCXjVNCwkJuXPnzv379/38/Igt2e328vLysWPHZmZmPvfcc0FBQSUlJePGjYuJiSH5bm5uJgGVZfnKlSujR49euHBhUlISGTGU+4zen4i4IohPzyPLcnZ2ts1mO3z4sGEYDofjL3/5y9KlS4uLixcuXNi/f//Vq1fTzgoNDQ0ulys+Pn7KlCk7d+58//33Hz58+MwzzyxYsODatWvPPvssFarPnDnz1KlTY8eO7dKly9dffz1hwoTm5uY5c+acPn26qamJqn4Nw3jvvfe8Xu8333wTExNDWXOqyCiTJKmqqqpXr14+n69bt266rluWNXbs2CtXrsyfP3/Pnj2WZR08eDAqKmrx4sUHDhywLCs9Pb1Hjx6NjY1dunQhu3PAgAEPHz708/Nbt26dZVk3b96kjcji4uICAgI8Hs/nn3/udDpNUdcmSdLZs2d/+eWX//zP/6SdHXNyckjudba3FqTQYF4kFLiSuMClAKeSKbaPA4XVhY8d5rYuApWwe9yix50m8iI0FssFBissV5CkFmvJZBENk20Q9S/fE08HoQMpIzCSWlpaGhsbJUlav379sWPHysvLx48fX1tbS4o4MTHR6XRu3779hRde+PWvf71ly5bjx49TOghq2bxe77179/z8/FavXl1RUUFUgxrVdghmwpay2+0tLS0U1ieIXbBggc1mKy4upqJbm82WmppKvsnm5ubt27f/+te/Pn78OPnMw8LCli5dmpmZ6efnd+bMmW7dut26dSs6OvrFF1/88ssvly5d6ufnd+XKlYkTJ7766qvvv/9+QUHBvHnzJkyYcObMmcbGxi+++IJ8jZ988onP5xsxYkRWVpZHtFKqr6+n+vT6+vovvviiubn5zTffDA8PDw0NDQwMfPDgwaxZs5KTk8kZHBoaOmTIkMePH3s8HtpX6eHDh3/961+XL18+b968cePGZWdn+/v7p6enE2GYPn36hAkT+vbtO3/+fNM0u3TpAqEhKmxZFmkA6rk3YMCAo0ePmiwjTmdhcUhbBzNfZSkpJgua4wSNbYHpfqoZExYqXUEXqYyQPJVlGxoigYabj4TopO5hPxks6EDn21yi14OL5c/DS69pGgkQ+eqzsrJWrlzpcDjGjBlTUFBA0rxu3bqEhISSkpLGxsYJEyZs3br17NmzdAWy9B0Oh8fjiYqKmjVrFtnXmqbR2iBfT5vYD5f3N6UgFvFgAPlLL73UqVMnUiITJkygSbp27VpUVNSgQYMWLlz45ptvrl69+ptvvrlx48Ybb7xRUFCQlpZG/W06deq0YMGCmpqaX/3qV7QR47Fjx27dutW/f/8LFy5s2bIlICDg8ePHzz///NmzZx0Ox+uvv25ZVmNjY6dOndxu98iRI9PT0z0ej8vl0jStpqbmq6++siyroKDgiy++ME3zH//4B6ndHTt2UH09xcASExMXL168aNGin376ybKs06dPf/75DDHldQAAIABJREFU521tbZ07d6bzo6Ojy8vLAwICfv75Z1L6FK2IjY0lavHee+8RVaUZkWXZsqyrV6/+7ne/syzr9u3b9Ki62KZCbx+dAqpxW4dHZQ0RE9JEnh50us66qHLnJXca6MJpCrseQKuxgCc+a6z9mGm2q2nhq+jfdr3E6ux4tBNZoeSqpPD30qVL29ra5s2bd/fuXRKvxsbGDRs2LF68eOrUqQ6HIycn5+TJk6QESfhcLhd1QYqNjUU+DtKlOcHATV2sdBh8VFXVq1ev2mw2f39/r9dbU1PzP//zPzab7aOPPvr73/8+a9aslJSUmpqa5557bvTo0e+88w78MhkZGV9//XVtbe2AAQO8Xu/atWt37drVp0+fSZMmPf/88zU1NZMmTUpLS9N1vXfv3pR5/dZbb+Xl5fn5+Q0bNmzixImvv/66oiizZs2ibWtoFj0ez7x584YOHdq9e3fa/O706dM9e/acPXs2OdKXL19+9uxZn8939erVRYsWtbW1ffrpp1OnTv3mm2+GDBlCqrxPnz4TJ06kdibz58+/ePEi4W6fPn38/PxCQ0P79+9fX1/fv39/VVUnT56cmppKD+D1euPi4rp162ZZVp8+fdCRhvt06DnN9rsewrJRWesNYJhX9K0FUiqi1F0Ru9hAnuiAC0hiFbNc5rAG4CaCc5RTCF0U+SAERW4Qg2Kh8K3AeOrASltaWjRNO3To0N69e69du7Zu3TqyS65evUrtMHft2rVmzZobN25s3boV6SaEjvHx8YGBgaWlpWQjNzU1kYGPTFOMlCySBMiHhb8Sguq6Tlb8oUOHUlNTx48fb7PZ/vM//zM2NrapqYkGkR64rq6O7rJp06bAwMCmpiay82pqatra2i5durR8+XKXy0Xbe54/fz4vLw+5gpMmTaqpqRk3bhylEZaVldG7y7IMyoFegj6fr6ioqLy8nFxFJCVNTU3ghVCLFKeQZbmiosIQ5YFk6Tc0NNAkUVQPDSAaGxspO5sAgmQ6MzOTWKnb7ab8hOzs7Lfffpu241baZ23CeJdY/wHjKacmoBQYxq0fkAfOIoz2G2EaLEdWZe0hcICA6qwASxcZtIBb8F04cenBbPBOg4ySQY04OxkuVVVVEydOdLlc06ZNI+u+qalp1KhRU6dOpbzavXv3hoWFkfGOS23cuHH37t2KiPUju55jJHyQssgjpm800fiJzlFVtUePHjab7csvv/z973//7LPPPvPMMxT9l2UZFl6bqJAmayw5OXn48OFoKkTxpLKysqioqMuXL//888/h4eEZGRn37t2jRXzv3r21a9eWlpbOnj1bEoXaiBXDJqBlbIjd3wicPGLbGu4k11hMFagGxUoHETJCLKSiukXPI0IQt9tdUlKii6oMj8fz3XffzZw5s3v37kQMdNZXEMS0A8hBSiANCDq4WZIeeKcqCozwzEgn0FjgymCJBzDRcDv6DNTEGpBYwTRfz3jCf/ueNFHML7FtltrEPi8kqbquL1y48N69e0eOHLl48SIhH5ViVlRU+Pv7X7t2jUSKgpYtLS2GYaxcufLAgQNwtcJyd7FmelD6CqvThQ8BSYNOp7O4uPi///u//9//+39z585NSEj46KOPunfvvn37dk00+kMHNVnUY9ntdsMwMjMz+/fvX1FRQcuAaENtbW1CQkJISMjkyZPj4uLS09PpfFVVV6xYcfv27T179pw9exZ2NP2Wu/QxnfCbIF+Jf8k1KS4iseIcaGFoWxJTIJAsCuio8oSuZlmWv78/xTiQfWI+VTWFtdHBKqeL62w/jP+Tp+osaw5SyLEWF/eKnbDpgIxqwu2qipJUN2slyy0nD2uJZYrEXDrZBo8Ud6LSHJMFI8tyZmbmhg0bWlpaxo4dS+N7/vz5oUOHbtq0iQJxBw8eJPudNKYsy1u2bImIiCALg3CXuCkIh8xyAjl8gk5JomqKNN3+/fttNlvv3r0ty6IuyW+88UZWVhahI92C1gCeXxM5ClVVVQMGDKCN4+HlffToUVlZ2Y8//ujxeFD439zc3NDQMHXqVEVRyF7RxeYKyGfAQocU6iJVhw80CQSfKsJRZK4oLBbgEX2+eSsemiFgNixa4gl+fn42my0xMdESzcXpOQ2R6iqxnh/u9lVy8MA/nSHA7XSsEIUlxCG6a7DsZh6gUtkez7ipIpqXGCJJimOqJuL4bpYiSMtVp/1CsVJdoo+DJIo8XS6XYRjffvvtkydPtm7devr0acMwWltbZ8yYQSEZqosnRKQdZIi5hoSEeDweIogAOUn0jVJYuYVL9FwAN8VSAYBZljVo0CCbzUY5EwsXLvziiy9effVVYEYrO+gugFUE6Hv16lVcXExkxuFwuN3udevW5efn012ys7NzcnIIMO7cuZOQkHDlypVVq1Z5xEarkGOIAuaJBp2njRosUd8USSeaKO2F9oe4U7CATDG3KIoHzLhFj3CPyEmlhXrmzBmKqQIRVdazhN8IK8EUyYS6CL1CWA2WbswBjy9LnTmkFLZDLB5VZjXWuihl0UR0huCWDqC1Ilq8GO23nQCW24jD0f0M1kSJtLCqqqdOnYqNjS0rKwsPD3e73SQEeXl5s2bNmj59+oMHD65evUoGPinl8+fP+/v7k1HFc/XJkw/LjtYAl0ueXwIBlURHoV/96lc2m+3Ro0e6rn/wwQevvvrq3Llzyf5wiVCZIgqRsSRcoreFLMtXr17t06cPEqnIL6YoSktLy48//rh69ery8vLKykpaacuXL29sbJw+fXpNTQ09Nj2eJsplVeEdRC0voZFHpJpDgpX2PkuuheX2vel0XSdL1hKtRonjlpWVbd26ddasWd98883Jkydppj2ikR03a7T2GZy62K8MKl5n6QEoOIHQgF5rLP4EjSGzvHr8VWdRUE4GOji8oFWI4HKmjlVBRAVuUXpHmXqSQck6xYbHLpFBoqrqiBEjmpubFy1alJOT43Q68/PzKdfT4XBs3br1559/drvd8GvevXt3ypQpEEGIKQx55FUBp2GRSKJVk9K++Rl9j3Tm6urq3/zmNzab7fbt25qmgWPQCgGR5cEISXRsO3Xq1Lx58wyRcqWqallZ2XfffXfjxo0bN2707Nnz7t27JEY5OTnff//9w4cPw8LCNNGUlGSLO0dUVnaHLFJCBdg9ssg6gz2rir40OBByJAH1iAq+J0+eTJ48+be//e0777zz7bff9u3bd8qUKRarPvWwzUA4r4BsGSwEaoiwuFfsSKs+lfdksoRXg7mrdFGaS4YEN+Hdoo5UY61eORHiwsrtORfbqBt4jwGBPrFhFlXmQaWZNgwjLi4uPj4+Ozs7MjKSoDEvL+/jjz/es2ePv79/fHw8Gf41NTUFBQWPHj3q1atXdnZ2VVUVtRPDw4FuwmJwir763GgD85NEmRHRD5/PFx4efu/ePbfbXVVVZbPZPv74Y+KR8LA6RbK2SzSjBOXVdd3hcNCI79q168iRI263m1xgkiRlZ2evWrXK399/586dubm5aGu4ePHi6urqqKio2tpaXSTSSyJdGjjaIZMNlJTy60xWpKEKD7YuvFGYQhA17ASSnp4+atSoP/7xjyNHjkxLS6MvU1JSjh075hWbNEOn8yvAWgeDBEBiOZF4QfNyIwniyLkBrTF4CVSWWmqyuCWkVmNbZvJFoooIPmcgdI4iahNMlodKUm7jBorCOp7RcqGs0I0bN+bl5ZHK83g8WVlZQ4YMuXbtWmtra2lpaXh4eJcuXd58883nnnvu5ZdffvHFF1977bUPPvjgyy+/9Pf337Nnz6NHjzSRUq4oCtL46ZDZFs4IccHigZyZojRWUZTQ0NArV65IrDcqucmcLNW1A7EmOSZNRDpB13XKIqisrKytrZ01a1ZUVNTRo0dBP4qLizdu3Hjz5s39+/frut4qGn9i/ZhizxM4nrjqp+GWxfasABjMgSpcmG6ROEzo63K5goODf/vb3/bq1evevXuWZcHEOXTokMkSOCBAkvDjAKGhxzuYMiirMoX3EYnY0LBcvxsiocQUu1ZjUYEE44d0giq6AUP1w2Cit4CYKSzTFMuVy+6/+KgqikOAuk7RKa6wsHDZsmV2u33GjBl0j4SEhKVLlz548ODYsWM7d+5UVXXWrFl/+9vfjh07du3atZkzZ2qaVlxcXFBQcOzYsZiYmODg4K5du7722mvvvPNOQEBAYmIiebxV4a10sYOjID0PiL/avqrdNE1L7ECHP2mi1BPeAFxWFlnbhNyNjY2jRo2C+S9J0tGjR7ds2dLQ0HDjxo1p06YVFRUR9ZwzZw5JjCJcY5poRSuLwAc84TB4oYjB/ADDMLYgJfieEPTSpUsvv/zyq6++SnUs5P3VhU+A+ljRiuXCAWUNC8YtEt4gH3QduoLCHJkciaH3XKLPAEmVyoKiZLcY7cvr4N/FZHEuBBYLWCVdrTOHBmgA/FDw5Ns4+aNJdYrapm3btuXl5e3YsSMpKYk43/z583NycjZv3izLcmlpaUNDQ6dOnbKysizLmjhxYnJyclFREckETZXP52tra6usrDx27FhgYGD37t3ffvvtiRMn/vTTTwUFBabYNhPWklO044Pqd7FyfjqcTqchdtWWWXtEXdSeYxHLrK+5zPo7mKa5b98+2oID29SmpKT88MMPV65csdvtBw4coGdLTEw8efLkiRMnUlJSNFEXBbcR7F8MaId2OgA8aE/gKx7eLfZxzMvL++abb5555pnAwEBV1DapImqAywKNoMd1VpHMyQM0OFgHiCPPoXazSlSwBb7eOFUwxNbiGsu404WDSRLF1nxlmizTxXhqdzjCdTy5IiKusLE06j8Kp7oknOE0zUOGDJEkKSwsjGx/TdMuXrw4ZsyYiIiI+vp64qYvvfSSLMtXrlwZN27chg0b5s6dO2XKlKioqKioqISEhF9++YXULoX43G53Xl7e1q1bhw0b9ve///2LL75YvXp1fn6+LMvYiZqewW63y7JMMUxKFcDowJZSWAjANE2JNeXSWFsl2BN4TSIVISEhsM9UVV2xYkVWVpau6wcPHszJySH/gMPhiIiIqK2tjYqK0jSN8gMVsd0Ud9wgubhDMQaMD5jMOrO1MTIJCQm/+c1vhg0bRrs5orbTEP5zwjCOfxAaeBKwBlThDiP+ZzArXhf5Hx5WtsqtJSwAhTX/4m/qFnEjl2j8AVsNjjnOiGSR7iSxRvc620TOYDsZaWKbdBoZgud/5+FjXgm6cnNzFy1a9Pjx46ioKNJuGzZscLlctbW1165dS01NbWtre/z48csvv9zS0jJ79uySkhJ6VnKS37t379ChQ9HR0atXrw4NDZ05c+bGjRuPHDly+/bt+vp6wrwLFy5QCnC3bt1mz56dmJhYXFxMxoQq+pPx0L9LpGLJrFoVq6tNtPKTxM4VLtY9BR90XXe5XD6f7+zZsz/99JOmaVRUWF9fv2rVqpkzZ2ZnZz9+/Jh+axjGoUOHKioqli9fTnvBYHo6eCUNFiLiMkqjTOILemAYRltbG0lnZmZmt27dnnvuOcqKQo8T2Fsqy8zQRZN5WDNae2ekIRLbAK70V6LL3JIDanJaQnRCZnWwJisvMUSHFbgIJNZQCCxRb1//qbLGaZxrgq22ia2qdOE+41zfTXs2EHWTRbmw0+n0eDx79uxJTExMSEi4dOmSZVnU7ePMmTNZWVn79+9//Pixw+Gora194403MjIywsLCVFUlD1QHr6ciKo1u37594cKFhIQEatAcGhq6cuXKuLi406dPnzlz5vvvv58yZcpnn302YMCAiIiIK1euuFwumglJZAYS3wAxpRdWxHYI8N4T0aEh45xVYiXaRBXmzp0L1UE68cKFC6Ghodu2bTt//jxVSz948CApKenixYtJSUk6a3bMFbfJGuRyFWmyugiD7WouiYSSefPmUdZBU1OTyeIr5PCXxWaNuJTByuKISEAKYXAYIlyuidxhN+sDAFWOMw3mpVLbR9HgBwCPhCEL5APlhQmrsu2NIOsSyxySRdkqND4Gk3/WsfcNt46donW+0+lcsGCBw+Hw9/cnA+Lx48ebNm0aN27c0aNHAwMDKfCoadonn3wyYsSI+/fvO51OSkZBNiqJrJM1ZARVlSTJbrcXFBScO3fu4MGDW7dunTt3bnBw8Lx58yZNmtS/f/9XXnnlgw8+GDhw4KZNm+7cuUMZqOS2oDc3Rb9qHlnF2uVmFg0isBaeBI/Hc+HChdu3b0uiB0Rzc/OKFSsMwyDlS+UrbW1tK1ascDgcoaGh5CBsa98cWBMhnA5dRsDJCHtMYUeT7/PMmTMvv/xyz549KW+aolko0yNeBF2viIQMEAZcHDSUs0azfY8xkxnpeCRZZB1owp0JYm2IECiMesSBdOYQUNv30ZVZdbvKsvsgzSrz1Zsi7V8ShQB0aCLWCjE1sV9oBz5aW1u7cuXKlpaW8PBwEuJ79+6dO3cuOzv78uXLlFbS0tKiKMqcOXN69OihaRrt1OsU6Xw8FEnS2dLSQilRbWxTB7hLySpvaGi4c+fO8ePHY2JiZs6c2aNHj7///e9/+tOfnnnmmQEDBgQGBp47d66srIxS0QyRDqcIQ1ttv78jDz45xf4HeDZJkhoaGk6ePEkwTOvqxIkTBw8ejImJSUtLc7vdDofD6/WuW7eusbFx8eLFWAxwkWC1kN1jsiJMt0gRwnIiqH78+PGQIUP+8Ic/7Ny5k9z1ktiXgyaGOIApythhWpGsqKz/FLCHVr4h3KW6cG3iSwguvtdYygEklfgAJJvzUUgS0BrPoCgKkFtifYY11hHbLZKgNeGDx9XAGWCSAmWJlf7bh+8UzWlbW1tv3rx5+PDh3NxccjBVVlYuX748Ly/v0KFDmzZtMgzDbrdTCvPevXupIowM5Da25wGE3ikSUpH35BJJonQdElzKO5FFXzh6RLvdnp+fn56evn///oiIiLFjx37++efvvvvuoEGDQkJCKKWSaikpLw6LWGJJkzDwVeYfIEtrx44d2FGSHq+iouLBgwfnzp3Lysqin5w/fz49Pf2HH364du2a2n7jQEV4nglHPaysHnyRzqHw5qpVq/74xz+OGDGCnhnLFdNJEkN1VBrr3gPDBWAM14GbpQeAxXKdrrICZTykyjqF4LKK2J+cEN1gsShDOAok5pxXRSs/TbSnBADDGPKwBpGQS/o5nIywRF0i3R4DolOcycV2ZSBmFhcXl5qaunv37tzcXFVVKcJ59+7d0tLSgIAAkidqTLBu3br//d//LSwspNAUxTwlttkDt2lAVekDnE0Uzaca/zZRQUocVBFt5YjOG4bhcrmqqqquX7++e/fuoKCg3r17d+vW7euvvx42bNjixYupnU51dTWtFrjWLdG9WxFdhmkItm7dmpubq4gu0oqinDx5cu/evXPmzLl//z4NS3l5+aZNm27dukW96UiwIH8Ki1972M6LXtG/U1VVy7J++eWXjz766NVXXz1+/Dg9DFEXop4IUntY3zyQOUUU/Riitz8UosmC7E/TADcLg3lEzZ1b9P9wCx+q3t5PydW6W8QXwLUg9FgVqth3z+VygWDAQpJZAwgsIf60sAU5ZksifK1p2r90Payl1tZW0zRDQ0NLS0sXLFhQXl5OpXa1tbW3bt2KiIiIjo6WRGjH4XBERkaOGDFi48aNLpeLRI2IHVzxwC3SswprxEfRfE3TUI6CPGVSxzCGFNFZEnoB6o+m7cmTJ2fPniWpJUfBF1988fHHH48dOzYgIGDLli0HDx5MS0u7f/9+RUVFdXW1w+EgoU9PT9+7dy/Fcog81NfXjxgxYs+ePQUFBZZozrhp06aGhgbaj56+hOjDGCcdTYfX68UoNTY2Hjx48E9/+lPnzp2vXbuWn5+fl5eXk5Pz4MGD3Nzc/Pz8goKCyspKKv7ucJhig1eaY2AbRBZaGAqUZp3DJ12Bc1Na7RAaU1TTK2LnO9hSsugrBiYqiQ7R0OkkoBrb+VIW+QyyyCpUWVwUKwqIq7DGO2A4soiP2GBnyKwbXlBQkKIoM2fOJDVNepxkhdCOcK6goGDVqlVXr1799NNPuYyi5hhxSKfTSW9FLka6bEBAwNq1a7ds2dLa2lpXV8etcu54l0V9FVLjZBF8gh1qCL+JLvLBKioqsrOzL1y4sHXr1uDg4AkTJvTp0+eTTz558cUXX3rppRdeeKFPnz49e/YcPnx4165dZ///tq47LqozXc/eu+Vm729/yaYnu5vdbExTiTFrTIxGTZQYo4kJwYaCIKJGFBVFsCKCilgQQUDBgiBWVIyxN0Q6KEUEQeowlBlmTp9GmfvHu9+zn+aeP/gNw3DmnPM931uet82fP2fOnMWLF69Zs2bBggWjR4+ePn36li1baLbJnj17Fi5cuHXr1nfffTcqKmr58uUrV65csWLFypUrZ8+e/e2333p6es6cOdPT03PMmDHu7u7u7u5ff/31V199NWXKlE8//fTVV1/9zW9+M3To0FGjRk2YMGHYsGGTJ0+ePHnypEmTxo0bN2TIEDc3t4EDBw4aNOjTTz8dPXr0N9984+/vHxQUtH379ps3b1Jkjt8MdkZ2PuVxwwtxcLlzvL62sQ5W0CcAt8pymuBu8z/tT3YbtXFptfgWB9fHgU4Ox1pjEb4eLvplZ/mpvIOrslCclUu7+U/NHY9RPz8/TdMWL14MCr28vFyv15PTQw67zWY7ceLEkSNHHA7Hv/71rzt37hCCJTZyk85J6puCAqA5VVVta2ujfjjHjx8/cuRIcnJySUnJqlWrYmNjw8PDDQbDnTt38vPzW1paFC6Y6WBT8OggmU3IltmgCD4bn1wZCLy+vj5BEGjUzvbt2wMDA319fUeNGkXU2OnTpwsLCxMSEnx9fQMCAqgH4KFDh3bt2hUeHn7gwAFPT8/du3ffuHHjwoULubm5dXV1tbW1dXV1ra2tVNFvMpkggVwu18GDB//3f//3hx9+oF6h/+/Rwxo80fPp7OysrKy8cuVKQkLC/Pnz3d3dBwwY8Nprr3355ZfLli3Lzc2dN28eDfd2cp1seZPRzrXmAxlEmOY/r3JpEhqXLGLlCprhgcFPsnLTz0ASayzKgDAKbCcb107HynFSNhZV0lhcUOZyMm2sEpruRUcrDQtSURSj0bh27drGxsZVq1b19fVZLJbTp0/Pmzfv0KFDDx8+JLFKKExLS7t9+3Z/f//atWt9fX2JmkE4BwdCrKTuyTytq6vbtWsX9T/KyMiIiooqKSmhIHVWVtbJkyc3btx47NixhISEysrK9PT0np4eg8FQVFSk1+vJmKM7pIsndGpcVRZ4EHhO2Pow551OpyAIAQEBRUVFoAxv3bqVkZFx/Pjx4uLi7OxsTdNcLtfp06fv37+/adOmvLw8uk1K/sASApq0K5qamr7//vtXX30VhgTsM42jqVU2YBwWJ7CLnuUmk6m4uDglJWXx4sUvv/yyTqd76623yAd3svwS3jZ1/mpoLB6ClZUgE/hgy0KUAqa8vESeFAlLLCXZXQ5uupDEBsvTncKm1Nhh5cJOMC9xtTASILbpG3UI0EP81NfX79ixo6ioKDY2ljbB5cuXX3zxRR8fn+bmZoIFFTGuX7/+0aNHROL84x//KC8vB4MA4knmhjaB23I6nZcuXcrMzFQUJTU1NT8/PyEh4fz58zExMStXrty9e3dzc/PMmTPz8vKam5vv3r2bkpJSVFS0ZcsWqu6YMGFCZGTkgwcPHj9+bLfbycaA0U3SGlasjZsUqrLkOuKnuru7e3t7d+/efefOHSjH8vLyX375paOjo6mpqbGxkSIap06dysrK2r9/f2ZmJpKANC5/ArRRf3//nj17nn/++Xnz5lFLHwcXjNZY+ovK5UMBtQ4WrCJYWxlfSKhtbW393e9+99577124cIHkLpRvDzeelA7ADmhzPhkoIkQqLPmIZwAAR1wntgHQhluGisNDhvCW2Ohe8Dx21hVVYwNpCeKw356y5QimuqfEntVqLSoq2rlz5927d7OyssjFLi0tvXz58pkzZ+iLgbP169dTIx273b59+/YffvjBZrPxLCmQIbGaO4ReqYN9WlraiRMnOjs709LSEhMTHz161NHRERYWVlZWlpaWVlhYWFJScunSpZkzZ1KLcafTaTAYUlJSXC5XcnLyxYsX+/v7k5OTHz58uGjRorS0tNjYWKqqoyuByQFtwu8WQvPFixfT0tJ4WOfm5tbX19+7d2/Pnj0kM+7du0eleUlJSU4uS5dcDUmSCEnFxcXDhw//5z//ScE5JMLZudm1Kjemg5gXEqIQbIhT21jSvqZpZrPZzc3thRdeUBSFNglZMsColaUmgRYFHAFfyDCYg+C2oMrtXJnyU3YnBDBvmCos4Ed6GalhEiv6BUytLNgGTNP18FFJ/gUu4N8YhQPudDovXLiQmpp67ty5M2fOSCyznRBGoW0SkDabbcmSJYqiIJ40dOjQgoICMlih5VVueqfK4ukiq16CkJNlmeKriqJkZGTs3bt36dKlJ06cyM3N3bdvH5Wk5ubm9vT03Lx5kzC6Zs0aCv2TPZCamupyuTIyMs6cOQNcwgDCclq4cWd0eYWFhSEhIUSdCILQ0dERGhpK01EqKyvr6uqsVmt5eXlycnJubu6OHTvIZwforVYrEVLLli374x//GBYWZmU9ZLQnZ7KRXYhbtnFsNiGAn31DsKPn5nK5QkJCqFQGZew2m62XTUYEiYNb5mUzNKnGtZjldy8EsJXxnTwQZTbUD8izsuJhiQ3gtLKgvMJVeJOPK3JT4FTWvVFjIxXoAypXgGlljJuDBaX+4zMBo2fOnLl69erBgwevXbsmsvo4gh3Rn3RxNptt+fLlfLecM2fOjB49Gp+H4JTYdEaZK0qWWQ8fPEd+5ymK0tHRcefOnezs7Nzc3M7OTkVRKNJz8uTJO3fuuFyutWvX0uMOCws7c+ZMeHj4kiVLli4dcd6rAAAgAElEQVRdiuQP6BTod9ipKuuVYrPZCgsL165d29fXJ7EGrfHx8evXr8/Ly7t16xZ9uL6+Pj4+/sqVKxs3biQ0kwih19HR0a+99trIkSPLy8vJm6F1xTLDOoRJauVIIkKqxo35gq6nd86cOaPT6U6cOEGgvHDhAr8DeakDQejgYvFOLvgOKCvcpC9wnBpLf7FxI+foseC7VI5sUVgqhY0lJNGK2Llm7bxHDgMDKOKxB4+I/7woijqYaPQHss9u3bqVmppaUFAAD0lkFffoamuz2YKCgiSWl2Q0Gu12+3fffRcfH9/b2ytxHc4gqvmAvqqq+/fvLy0t3b59+6lTp3JycuBREZRpkehZgPC3Wq0dHR2kWzMyMlJSUpKSkvbt2xcbG9vR0ZGXlxcXF0fRJuwu6OWneDvs2vz8/LCwsN7eXojYhw8f5uTkNDc3NzU1kRVVU1MTERGRl5cXExPT09NDXEdvb+/NmzeHDRsGZp6CSbz+hbfxlKVo4ybIkANE4hAFJ7DwJEn64IMPqLeUy+UKCwv7zW9+U1dXx3s/Ghdds7GKKyJ009LSyCaG6AIJBaHFA1dm/Z6AfoIU9rzD4aDlgCNPjwgIk7hyHb74EbYmLC7+X0jH4lf+jnQKqy6iw263HzlypKSk5PDhw9euXSNQQuYhFi/Lck9PT2hoKIXpKVakKEpTU9N7771XXl6OghDeYZJZQzxys9asWZOSklJZWdnU1FRVVZWenr53796enp5bt27V19cfPHiwsLDQwdqt9LIOMDKLnimK0t7e3tDQQNQY4W/jxo0ERwRjHeyARY+WUrRgOTk5hFE83OTk5ISEhFOnTtHkE03TysrKtm7dmpubGxkZSe52TU3Nt99++9xzz8XExBD5zwcne1lH5h6u7h4YBc9gYxWOvPDr4RqcuFwuf3//P/zhD01NTS6Xa/HixTqdbvHixX1suoOVZbjBTSGQdXR0jBo1SqfT3blzB8pXZYneEGNAIRwpKwv20n/B8QWkIH1IR5E4ANqwxAgoQmrSY4fex8dIAoKDp19lllcpiqLOyko0JVbueOLEiZs3b2ZmZt64cUNjSRgW7qAz9vb2Llq0iHqHA6mapmVlZX344YcdHR3QFARKRVHQzdRsNuv1+sTExNWrV6elpR0+fLi1tXX37t3r1q3r6uqKjIw8cuTI5cuXL1++HB0drarqpk2bdu7cmZKSotfrq6urm5ubeW0Oy4E2N3aqxrKioEbxJ5nlnaiqWlJSkpycTFqb5NC2bdvCw8Pz8/OdLD+orKwsJibmzp07cXFxJpMpKCjoz3/+86JFiwRBQPATcOxh/cJ7WMmvxsXieQ9aY/kTPVz1s5MlH5HxTVq+v7/fy8tLp9MNHjyY7Nri4mIfH5/u7m47G0ZPpouqqn19fe7u7v/93/9NXXPhGyjcIApYHYAdZJ6VhYXxAGGhKSztC3Yk1Dc0JHApcXm9kK90tfg6WjVBECj6Q99CcUeZpWL+hx/FylG65J07d86dO0d7BeKTtgIB1+FwrFy5srKykrYIvkCSpIiICGq1LHITxekFtRSNiopKTEy8fft2TEwMQsy7d++uqKg4duzYjh07Dh8+bDQaKeeosLBw9+7dTqdTr9d3dnZGRUX9/PPPcXFxbW1tVqu1tbWVbk9hc5VAUKgs3K+yZhsqNwBNZdVR6enpmZmZoCyIlAgODj59+vSiRYtqa2utVmtNTc3Ro0dLSkpGjRr13HPPffzxx1QNBxuOkIpoOx+StjE2FGwROFE6ZDY+nciBXjbCWRTFN954Y968eWaz+auvvtLpdNRc3OVy1dfX//nPf37llVdokzhZTjcZIUlJSTqdjrr0i1w5OESgwPInlSeTfrClBValKHGZRiRiwI7D2cUzJ6Hb2dlJvRRQhwMiUuW60ciMoCQlTI05+I5giMjoIOToO1RVvXv3bnJycn5+Pk1agr6mg7qR0SdjY2Op6xN9E41kkCTJ6XR+//33cXFxfX195GZhj9KqVFRUXL161Wq1xsbGHj16dOfOnTRwsbe3d+PGjVFRUdT7pLe3d8eOHb/88ouXl1dKSsrRo0cvXLhAXftI0rtcrjlz5tBeSkxMdLDucyrLoNNYIEThphwpHOfscDj27t1LDWZpnUwm0+bNm+fOnXv48OHi4mIKo5eWls6dO/evf/3rW2+9Rc0reVrexjLxQLxDy4Pfoe/lp93xIO5h9Rs8k79q1apnnnnm7Nmzr7322vz584cNGzZixAjKKBg3btwzzzzT1tZWVFT0/vvvE6dBcR29Xv/iiy++9tprpaWlT1neMAQhFOGhi6yLjMSiPhpX5kA9uCGnMCdbYFlEIleOJrC2sgAf4U9gHcRUNviTV/Q4v8lkomtQWOdGHb8PaGM9fPgwJCSktrY2Li6OToehNk9J3JSUlOzsbBL+RMaSmKSmz59++umZM2dItossBwVmIu/WUCez6upqWZYfPnx45cqV5OTkn3/+OTMzMz09fevWrVRZ39PTk5iYSBUdGzdulCTp6NGjubm5Bw8ebG9vDwoKQhoYGD7CK9hBmSXmwB53uVxbtmy5fPkyEXXQa1ZWfdra2rpu3bq//OUvQ4YM8fLyysrKAjdufzL1HfNCoe7R2JvkK6/u6QXYUyfrt9PDBt/fv3//v/7rv954440//elPYWFhLpfrjTfeGDly5K5du9566y2aVOFyud5++22dTnft2jU6Q1tb29ixY3/zm99Q9JUXdQoruIBIo2clsFIcQRDIZgMkKHkSq09wNLPjKRdFZYUSpNYIdpC7hNRfS1CJtRWD+IR1CyNVp7D0XpgUkiSFhIR0dXWtWrUKTpwoigRw2C6apuXn53/++eeBgYHBwcHJycmXLl168OCBwWCQZbm3t7epqWno0KHU1pW3lwmjBNmuri6aHCI82a+5u7u7vb29oqJCluXs7Ozw8PBdu3adP38+ODiYUk43b978+PFjPz+/+Pj4efPmPXjwYPv27SQLYafaWPrMU6whcm0cDkd/f39wcHBDQ4ONtZam3O2enp7q6uoFCxa8/vrro0ePXrly5f3799euXVtQUABVCC6GcI8ZYvDNkfHJG5qofO9hNXF4E1mbLtbf6tlnn6WyW5fLFRwc/OKLL3p6er7++uu///3v+/r6aM5ddHQ0nfDq1at/+ctfdDpdXFwc0RQkz1DDg3QLJEMKbCqGwLq8QPnyshMAJbThfwmjAGJXVxc1KYJxSRIUcOTFJ6FW4DIzIcXooOvs6urSCay7JwDkdDoDAgKsVuusWbMcDgf9J+lQ6levsppJvV7v5eXldDq7u7vLyspIa69bty4kJCQoKGjXrl0RERHPPvtsfn4+1XmS/kWQTWSd9q0s9ZiaRlE5KH2jKIo21k1OlmWKaTkcDgql6vV6l8u1a9euqKiopKQkK9d9gNCjcdkMNhYLsbISBVEU7Xb79OnTraxs3OVyGY3GoqKiOXPmvPDCC35+fmR37tmzx2Aw+Pn5UdYsbFk7a8lJWr6XFVv2sH50PC+hsRlzTpZsCoqU7FE6D92gt7f3woULaSNBUxFYly1bptPp3njjDZ1O98orr1CB+MKFC1988cW//OUvb775ZmNjY2VlZU5ODq004YYWsb29HXAR2VA4yEXoUkwpghQkMIksoIO1o0Nj0w+7u7vRBllkqcCAu8g4UVEUu7q66H0SOsiRp9OSRCcLTSezCJDEEgUcDkdMTIyiKN7e3kRGwqaEFUJXJkmSp6dnW1sbvkBl4V1Kjbtx48a+ffv+/ve/f/nllwsXLgwODt68efPZs2dLSkpqamrMZjPvXfJPivQL+AjoEfiVDq4ErLm5+datW+vXr9++fTu1wwWTAphCL8NaVVXV6XQ+evTIy8uLQuTd3d0pKSkfffTRiy++iFmPpIKDg4NVVfX39ydx62TN4elwcrnJfEI+T4sCrHRtCpc8QFy9KIqg2BA3klnnNtJCtIdbW1vDw8OzsrK++OKL999/v7+/f8eOHX/605+uXLnyyiuvPPPMMwMGDPjtb3/7+9//fs6cOVarlfdLjEYj9eqiJ0zKE/Yi2iPTO7yIRUYbLxRxEPioLTXfY5mEmoWbD0Mnp4Wmn/znLVyHPIkxVjqwiSClXC7Xzp07i4uLDx06dP/+fcr4pBNZWId8AnRPT09UVNTt27dVVrNGW5aEGT1Zm81WVFT09ttvZ2ZmGo3Ghw8fnjlzZsuWLcHBwTTNKDIy8uTJkzk5OQUFBRQi0ljEFlYByVr5SR6YRC8uG/XjMjcMl3eSYEEC6E6nMysr6+zZs+Xl5atWrXrrrbfee++96Ojo4cOHv/HGG93d3ZqmEe/r7e1ttVp//PFHl8ulsDIxO8uQUFk9cR8bXg9+XmNpmvCRFZZzo7CD9jZ9HR0UvofQ6urqQtyOdjJ9L01WoaFqERERmZmZ5PsvXbr07t27kZGRNIOloaEBabvAFi0W8YYKm78FvGJQEdAJe0xkibwELFLrkFy0AeBe83SpxEVBCUX0FQI3no4kMbgtOv6T9ySzQ9O0mzdvZmRkXLp0iRQozmhhjRSxvRDslrhBZLA2YOK0traOHTs2PDxcZlFE8ouNRmNlZeXZs2d37doVEhLi5+e3ZMmS4ODgjIyM3Nzc6upqMhKcXG2QxopdwCWpLAqssPoYgUtnsXP5vOCxyR8SRdHLy+udd97561//6unpeeXKFWLyBUEoKysjnWWz2R48eLBixYry8vKoqKje3l6B5UBoLBxP50fjJCRq2FmaOhGTvE8Gy4qWGagF+nkxhsdOJhp1+CcxER4e/vLLL0+fPt1ut3/xxRc6nc7Ly4uWjOgqT0/P5557LjIycseOHXPnzt2/f78kSV1dXXSejo4OWlmbzdbe3k5fQcsHF0JkNWqEV8hg3hlHbjv2Epwkkcv8BOwgfXFIHM8Pp57EvA4KUWLkmd1ub2lp2bRpU0NDQ2hoKJwJmVH9sizT19Ov1A1K4oh0uIQSi2eQweDp6fnNN9/QSCGRDWVUWC6W3W4nLV9bW3v16tW4uLjY2NjQ0NCffvopIiIiNTU1Nze3o6ODD8YADSCxNa6RMd0OGam4TTLpCgoKfH1933nnnZdffnn79u3Nzc3k3GCalI2l/PT09OzduzcnJyc+Pv7+/ftg+KysExidGUaLg8unVLg0Do1lo0GrPgVW6H3YypCa1BJVZDw0FZORayJJksFgoG8JDg6eMmUKIT4/P59k6rPPPksvnnvuud/+9rdvv/023anAihrIwU1NTR08ePCJEydUVYUHInEt4kRG6fB6H2Yr3Sntat6KhScEVMAwICiDYJJZM1CexyXl+Z8+JSoLlNFD37Bhg6qqUVFRApvFiAdEr4kKtVqt1DGBYIfnSDsSlBtdLtHLn3zyyaFDh8AkYPfQ7pRY0iHCcRaL5fHjx9nZ2bGxsSEhIcuXL9+wYcOmTZsSExNPnTpVWVnZ2tqqKAqJRgoP8lYBSTjKwC8oKNi0aZObm9uAAQPmz5+fkpKyf/9+l8tFVyuxGB2tAS223W738fGx2WwLFixAOI3ulA/9QaIjWGDlMtDow/QV0IZQlBZuNoaVZawBJfC+iU/gC3Lo8RKIoUmJpTabzdeuXbty5QqNzCwuLn7ppZeoWfvSpUupuFeWZb1ef+7cuREjRvzP//yPTqcjN4t3YuiqyB7Assps5MtTECQxDwAQ5jQWqoS3BAUCLx6/wk+ic9KD/fcMMZh3IGvi4+OLioqSk5Nv3rxJ246uBiwXrNj6+voFCxZAHMJ3EzjmX2DURn9//+PHjwMCAsaPH5+enk5fB/sGbBwWRmHpCETrUFKmw+HQ6/V3796lWuo1a9YEBgZu27YtPj4+NTX17t27JG7JlW5pacnKypoxY8agQYPef//9xYsXX7hwgZj5+fPnV1dX8/pLZRlbeJRNTU3z5s1raWlZvHgxMXFmNptP4lJRQXXhHRhFUC9gLfAVvHcism6sKst2hYeBtSToEIZ4QUW4AalEh8IlfNy+fRvSVKfTDRgw4ODBgz/++OPrr7/+hz/8gXzEyZMna6xuTGRFaSTP1CfD+vgTngYJOLoA3JHMhTA1Ft6TOErBwk36BEhUll8LWfOfvCeJBcQEQbBarQUFBbt37y4oKNi5c6fMyuHh2gOgRqNR07Rly5ZVV1fz3pzAJUnhsgBcm81GPWDHjx8fFRVFQwrB7gKg9BpmLgFaYtUF4B3pf00mk16vz8rKOnz4sIeHh5ub2zfffOPm5vb666//7W9/27ZtW2lpqaqqLlbq+fjx47CwMBInMjeXhwBBPqLdbj927NjFixcTExMp49vCOGqBo53hEGBFocFhVtIS/ppBpAerKAoJaRvLRCYCCCvNazMYglCRZAxA/uEWutlcYEmSKisrHz9+vGLFCgLrSy+99NVXX7399tu0gXU6XVNTE0QaIRIAIkjIXKox3SnWSOJcfn4PwzC1cAdv4MpcXBriFm4lnVxHzqnMjRYB2AMDA3t6eoh2gV7GxQms0b3NZsvNzY2IiHA4HBKLyPOlcHST9PhwceQ2VVdXh4aGDhw4cPLkyQcPHrx3757EEmbhfQssQxEOk5M1SycCsr+/32Aw3L9/PzExcdasWWPGjKEiNSo/ysnJSUhIiIqKCg0NDQsLi42NPXbsWFVVVXBwcFVVlYWL6UFiQVtJkuTt7S1J0pIlS4iGo21JQpc3rWC6YcNLnC0O45sQRnabxOZQQqHDOCHT3MLih91sYiCWTWZVuPz5CeUiY79FxuZ0szpe+q+DBw/SsElKVL18+bJOp9uzZw8ZwbB5FK7JkspKee1srpLIefRUb6ixDGjcOLAucI0XJC5SwD9AqF+ZS/chK/8/fZwhxmwse3f9+vWVlZU7d+7Mzc1VGW+PPe1yuR48eEAnNZvNY8aM6ejogDcAjQZjGcsP4Uryw263G43GS5cu+fn5DRs27LPPPvPz89u3b19eXl5jY6PAqEGB8aZ1dXV3797Nzs7ev39/REQEmQ2DBw8eMmTIjz/+SN1Euru7Kb1N4XJ8VFXt6uqqqKi4c+fOihUr1q9fTza0wAU/6DAajbTehYWFcXFxer0+KiqKvp3WG/oUqgP6DnoAUkdgiYsk1ejfebDCvBFZZgxITVpgkCoiK38FAqBzLIxph/MBC4HuCItCPqXFYuno6BBF8eOPP3ZzcyOC1sxGFEmcka1wxUmkyvisQqvVOnHixHXr1t28eZPcL6g+PASRHbyJiA2MvC3sbY1lDNPndQrL17KxtFb4wqWlpatWrWppafH19e3r6xMZS+JwOBobG/fs2TN+/Pj8/Hz6/KlTp2h0NpaKN0ZhfvG6ElwunZMQU1pampycPH/+/O+++87d3X3EiBEffvghitAJix9//PGUKVP8/PxWrVqVnJyck5PT1NQksDalcKVhKoFGJTOjp6dn2rRpvOlGmpHsRQKN0Wi02WwRERH379+PiIi4du2aIAgUuX3KKISjgMXgXQfgXmKBaTM3ax2YgxElsxR3iTGOvOLDKpL5Dq8UUhaSVWVpUDxYZRbgIaHe19eXmpqq0+kKCwuxl2RGDqpcaqXM2nxbWXYpqDdRFF944YVnnnnm2Wef/fDDD2NiYmh8AG+MQsoAqYgs8htb5mhj6JN/c08iGzVLN6yw5AOLxeLv79/Z2RkUFEQZ6XSi2NjYjRs3NjY23rx588CBA0Q89fX1LVq0qKCgQGGVxDCkwP/xBrLI8l942UDKpYe1NqaHZTAYWltbW1pampubOzo6NJYLR5YlsZLyk4VTEDkwsq0sTVZV1cjIyOvXrxOJSKvCK0fYcO3t7ZSxMHv2bBJm4CbJMIAopX8xc60tQRgJLGMDng2dhNJo6MPAt8xVSmBfQVrDIqcXZjZHHXwI9BU0g8DlaBLo6fpNJhNd0t/+9rfvvvuOSA8IcunJkkmNZZECnTauiM9qtfr6+t68eZNsrZkzZw4ZMuTw4cNkD9AV0tILzGeH74XoBjxjkUva11inOp2ZRe4p7U9iDAIt3tGjR5OSkm7duhUeHi6xKWHbtm2jmnd/f/9Hjx5VVFTQEra2tk6bNg1sC68HofGf2vEyN7gW0l7ggvgq1xrYZrPxukNmwQLsKFmWOzo6qPkP7oI65xAyJEm6cePGmjVrNDZg12QydXZ2NjY2YrENBgONr6Ww7bFjx2JjY2VZ7uzsNBgM3d3dBoOhkx3t7e2IRxP7QYwvDcM1saOurq6urq6tra2pqamuro6+0WKx1NXVEdCx/ylk6nK5IH3pLugRYS9JzCnW6/Xd3d1NTU0GgwFiVWZMgsryZelPCselW61WEqJNTU28jyFwUXscBCmRS92He6CwuIODFV7X19dTr0/+bDJH4EOJI/EKKpe+zsoVq9hsNh2tX0dHB9HCpKQoqtvd3d3e3j59+nRVVVesWNHQ0ED2U3V1dVhYWHJy8sGDB+fNm3f16lWDwUDnPXbs2PLlyynsZOEoawsjrWAGwLTl7TkoO/pfMwvQwfSGNIIlDr5QEARN00aPHv3VV1/RJ3t6ekaPHj1jxgyV9Zbq6OiYNWtWc3Mz8s06Oztramrc3d1lxqS0tbWRkPP09JQkKSAgoK6uzmQydXR0GAyGrq6u9vb2zs5OEkiEewqZks1H8X1fX9+ff/7ZbrebTKaqqqpJkyaNHTv29ddfHzt2rLu7+40bN7799tve3t5Zs2Y9fPgQxonCumLt27cPb6IgkQwVWjyJOZ2bN29OS0s7dOjQ8ePHYcVCRwuMVbRwAUKyF1VVfffdd7/66itKPCUnle5FfbJziYN1vOF7RqDYmm6ZfoVxjKWkg/fAFBZAgjXI+4ugPiFl7Xa7DpQkgVLgklm6urpUVT127FhSUlJubi6N1yBzzWazRUZGxsfHp6WlLVmyZNWqVSTMNU2LiYk5efIk+fgi52bBfROfzGm1MKKEvpQWm4Q6Ym50coIOdC69oPQZesfhcIwfP/6ll14ifuDx48evvPLKzJkzVVXt7u6+ffv21KlTr1y5QvswNzc3KSmpsbHRaDSOGTOmtLT08OHD9fX1nZ2dFoslMTHR19f37Nmza9eubW5upsGH169f7+7uPnbs2K1btyh5oqqqKjMz88KFC8TBiaJ46dKl/Pz8xYsX//LLLwANrcpnn31GOZ2iKBYUFEiSRD/v3btXW1t75MiRwsJCl8t1+/btoUOHkp9aWlp69OjRvLw8m81mNBorKipKS0vLysocDsf169evXbu2cePG/fv3NzY2krro6Og4fPgwNf6lTQ47D9YOYZRi/dXV1aT0YRWIXK2iysVBQPuoLChIeQWEOYTlcAYrV7IHYQywwqmSWEkPHzR2cE1KVFXV0UWTGwv1xHudsiwvXbpUFEXqFW+xWAjNzc3Na9asGT58eFVV1bx589ra2mDELFq0KD8/H1sE7B0Bi15bWP4sfYa+i36auVgfxZRFUSQbjuAIaJJ4a29vp5+qqk6YMGHWrFlbt27t7e1NSkoKCAiYOHFif39/QECAm5vbhAkTpk2bpmlaVlbWxIkTN2zYMGXKFJPJ9Oyzz86dOzc4OHjYsGGSJG3cuHHIkCExMTF///vfS0tLT58+/Y9//CMiImL8+PFffPHFpk2bhg8fnpOTU19fP2rUqMTERE9Pz02bNrlcrtWrVwcEBERGRj7//PMXL160Wq1w281m82effUZSwGg0Dh8+3OVyff3117W1tUuWLPn444+jo6PHjBlz48aN7OzsN9988+eff87Ozh4/fnxqauoXX3xx8eLFzs7O999/f8SIEdevX9+9e7eHh0d0dPSbb7555MiRuLi4xMREm8321VdfZWZmTps2jVr9W7i0XbgjZOcNHz58woQJlLQgcXFskbnzMitbgNWI9AM+UYGAReES3v+WuH47IpdSjQtQWdaIxs0qUn41xcFqtepg4hB64JMSXkl0UV25wWBYtmyZqqok5BobG+vq6lavXk1ZNhs2bKCpYoIgtLa2Tpkypaqqyul0gkUjbMGcoKWijB5IR+CYbA/aDGSKwPwwcxlAdBI6urq6HA7H119/ffny5U8//dTpdE6YMCE7O9vd3Z1G41ELtPHjx5eUlIwYMaKystLpdKanp1dUVAwaNIhImYEDB9bW1np5ecXHx5eVldHEx+PHj3t4eLhcrtjY2EWLFrlcrujo6G3btjU1NV2/fr2+vj4xMdHDw6Ozs3PkyJGU5Tl16tTTp09brVZyH0lgfPzxx2Tptre3Dxo0qKen58svv6yvr585c2ZSUpLL5bpx44aXl1dfX9/YsWP7+vpycnKo8+PcuXPDw8PNZvM777xDFstHH31ERSlLly49duxYXFzcgQMHyNByuVxdXV3Dhw+H6iRj1MIIf6fTmZeXp9Pp6AloXNs6eAWES5SaWVn1qY21J0EyLslFZJzRZuD/ZGFVuBKX9wQRa2X1fbyi50WpzWb79/x6lbUDh9tF14q4CE3W2r17d1lZmSRJ9H5lZeXmzZtdLtfs2bMPHDgQGBj46NEjEsl6vX7ixInFxcUWi4WEIqQmwQ6+LcJ6xOwgDEN4JR+I51wtT4aD6bRGo5FSK7788ssHDx6MHz8+Ozt7ypQp9+/fHzdu3KFDhwYPHkz3NWvWrMzMzCFDhjQ1NdE/6vX6Dz74gPbSiBEjqqqqBgwY4OnpOWLEiJEjR547dy4rK8vLy8tmsyUmJi5YsKC3tzcmJmbLli01NTWff/55UFDQhg0bJk6c2NraOnr0aIosrFq16vjx4xQ7hbH12WefCawXwaBBgxwOh7u7e21trY+Pzy+//CLLclVV1eeff97b2ztixAin03nq1KlJkyZt2rRp+vTpUVFRZrN57NixDoejtbX1k08+IdNw165dBw4c2L59e3p6enR0NJX/a5r2ySefgFHhhajRaOzt7fX29v7oo4+I2eEdGokLYApcj2I76/cEchR5ZPEhUu0AACAASURBVJCXVtZ8hedYrKwAmrdx4cxpmkY2ocJRsHY2VMjKWmDo6BKxmRRWmwYOwmQyWa3WhoaGoKAgQRCCgoKIYKMRTY2NjZ6enomJiTTY4MqVK+RpiqJYU1MzZcqUy5cvU6IDZCRwSe/Q0d3dTW4yYAqrFAYAOUn0psgFUSB6bTbb2LFj7927d/DgwVdffXXPnj11dXUvvfTSunXr3n33XSpKGTduXHFx8TfffJOWlibL8o8//lhcXDx48GBiEiZMmODj4/Pqq68mJCTs2LHjk08+yc7Ozs7Onjp1qtVqPXDggJ+fn9Vq3blzZ0hISHx8POUlHj58eMyYMf39/QMHDqyoqLBYLEOHDj116pTGuqQIgmCz2dzc3MCPfvTRRw6HY+LEieXl5StWrPD393c4HFu3bl24cKHD4RgxYoQoihMmTPj55597enp8fX1XrFhhMpk++eQTWqZhw4bl5eWZTKbPP//80KFD8fHxycnJly9fpgzXwsJCwjrtEI2NrCDD0WKx/PGPf0xJSent7VUYDwqpZuWGLWms6x2gidpr3qmCJwcPiRfMxNLbWS9IKyuR4K0IlSu8+X/kKHwo+NQSl/4DBlhRlCNHjpw6dSoxMTE6OppXsiNHjqyurq6uri4oKPDz87t7925JSQk9na6uLi8vr7S0NJWljAB/pNlJRiL0wpe9kpUMRwoWAq87YMgKgtDR0aEoire3d0lJSVtb28CBA+/duxcYGOju7t7X1xcTE+Ph4eHl5TVmzBir1VpWVjZx4sRx48Zt3Lixq6vL3d2dHMThw4dv3rw5JCTk+eefnzFjxurVqxcuXHjjxg2aknP69OnQ0FCHw5GRkbFlyxa9Xj9u3DgvL6+IiIgZM2YUFBTcuHFj7Nix3t7eU6dOpeo8uImapnl5ebW1tRHvPWrUKEmSKB67YsWKsWPHTps2jYzjvr6+mTNnLl269Jdffhk1atSsWbP27t3r4eHR3NxM4lzTtLy8vPHjx/v4+Pj7+x89enTv3r2k0NatW+fl5TVp0qS8vDwkTIIVkSTJ6XQeOXJEp9Pp9XpeKvEEn/bkdHHUYdNrME1ohMYzUDwzqLD8XdDhKL6FtWBnBYx8ONDKOgH+2x6FN2fmEqpFLt0BxqIgCMuXL+/o6Jg2bRqUuCAIhYWFWVlZtbW17u7uAwcODA0NPXjwYF1dHTE7oihGR0cvXry4q6uLGFayNUlMEr8IH59kDHGWsBBAYgssexwIpk/ynj5ZrqIoXrt27csvvySPm96sqqoqKyubMWMGNkNra6vFYiG+02QylZeXz5gxQxCEefPm5eXlkQg3GAx0WtjE9AJWR2dnJ8IqJLFI81B0EfS7xFIlSP8OHDiwra1NEAS73b5y5Upqc9nDRsg5nU6BzaQ0GAzkQPBKWeMmuvf09MTGxm7atIlya5qbm81mM0GHWFtQjyQF58+fP2LEiN7eXqh1jfUMtLJyWbI+iVGCG+RgE51tbN4N377UyiqebezgyUQi0fAnK9fUlycQYF3gPHa7XQeMy1wmhMhyAuA2EUZzcnKWLl3a1dX17bfftra2ErNNGDp69GhNTQ0FZsjCO3nypKIoROXcvn3b29v74sWL2A/EbRE+oN8JkUTrgNk2s6JBuFzdrG8UuVy4SPpra2trfHz8ggULkIrV2dlJp4qIiPjhhx927dp18+bNtra2DnbQSWbOnNnW1rZ79+6oqChFUdrb2wmg9C2Q92Q3m1mFLoCosNb90EU2VjCtctXhdrs9Pj5+6tSp5E9YrdatW7ceO3aMyhv7+/ttrLGtyEJxZCqQOCQfiN7v7u7WNK2urm748OHFxcXQ1zzXwzPnsiz39va+++67SUlJ1GNCYV2ZNK44ES+esjJxYUAz2kdCufO/Qu/T9WBr4U04Z9jDCoud8varDrjkJajAMilhLJpMpvb2dlEUw8LCTpw4QT0RaP1IKNpsttTU1IMHD2qadvbs2aioqPPnz1NMhRR6XV3d3Llzp0+ffvnyZWwAkpdGrnDxKf6LDF9Q/XyIT2TpvbQN6OazsrJ8fHy2bt1K/APBV1GU4ODg4uJiSZI++eSTI0eObNmyJS8vD9Kxs7PTx8fn/Pnzubm5/v7+oiiCcMAeAFIFVvQDWpGeHqgWqDlyF/An3kTRNA3xUok1YldZf1AScvQxsv4F1siN1ktgwTmRxbGJTuf5SHwvyEur1drS0vLKK69QP24E33nnHeapyk2rwXkAXNgDaG8BzEEW8r+qXOYanZP/vMKC1RpXvwCx+p/8UXroCqNhYeqRACO1TrJt9uzZlZWVSUlJy5Yts9ls9FeTyVRbW9vV1ZWTk+Pr6+twOFJTU9esWbNkyRKJSyavqqpatmzZDz/8kJycTDoRIQPLkzXXgCMuA3pfYSle5JxpmtbS0nLgwIEJEybs37+f6nKIKDCbzU1NTXa7PTw8fNWqVSdPnmxubg4NDVVZt8quri5ZlhMSEpKTkx8/fvztt982NzeDW8A+od3Ie2m8fUziEIuhculCvFKWWKovYAqI0wtSmjY2EIc+j7/CT8BCiiywrHDBZAgzaFUbm9Nlt9svXbo0ZMgQKgQnFwr8pcxqFTV22Lhqbxvr8etkLfehlGWW2ClxhXHwuvBXPAq6MEh6eFrgH3jBbLPZdLSbiRIXWCGVxGLZJD/II6YYIEXA586d29zcfPTo0ejoaLPZTCw6QSojI6Otre3q1atHjx51uVwBAQEmkyk9PZ3WuLOzU1XVBw8ehISEfP3115GRkffu3aMgjcQivBBdIGu7uWE6sMeJfbx9+3ZgYOC33367a9cuvV5PS2s0GlVWiEeNVE0m0+bNm997773Tp09rrNWbyWSSZTkyMpIi8tOmTSsrK1NVFYkXZpaua2FFSLIsQ4jCHYEy1VgARmV9yDSODiSVbbfbYXaLogixASuQzD4egjLX2B9n4yW3wMJ14HFUruusxA6Xy7Vy5cqffvqpv79fYQEkCH6Ri6TbuQaiPKOO9lVW1i3fxiZD2Nk0GMhgXDCMXXD4IKfsbMIECFDscNpFRqNRR7q4vb29tbWVFDd4IoIp4Y94Svqw2WzOzc2dM2dOV1fXjh07kG7S3NxM/y7LcmBgIHUjWrhw4d27d7du3bpq1aqamhqZq1Ktq6vLyMgIDQ318PAIDw9PTEysqqqidrjE22ksH0Jjk+9sNpsgCA0NDefPnw8NDQ0ICNi0aVNBQYHJZNJY0NxisWialpmZ2draSvF0X1/flpYWcqthvJLJf+jQoXXr1plMJn9//4KCAgIH4c/OuoSauWw63llGxzxRFEk2UEcdLLmmacRWqqqKpmXUvpQCkrTA3az3nYuNCYX/q7FhQyRgaC0JELB3FRbdsbIKaR4ikNyyLLtcrjFjxhw9erSnp0fkJmJCNausPQKvDSAFkfqosXbHVq4vLsgBjYtRyaxFo8ZCABqr7oTpSUQHlIyd65lPV6hra2ujlSOkktOt1+upSR1cBBKidFBwsrS09LvvvjMYDJGRkdR8wWQytba26vV6o9F49+7d1atXz58/32g0vvPOOwkJCf7+/nq9ngrBQBdQCKStrY2K7sPCwqZMmTJr1qydO3fGx8fHx8fHxcXt3bt3x44dq1ev9vX1nTlzpoeHx7Rp07Zt21ZQUABJQ+lIVqvVw8NjypQpsizPnz9/0aJFo0aNkmX5p59+io2NdTgcw4cPHzFihLu7+wcffODj45OUlLR7925RFAMDAzdu3EgnP3XqFOFm6dKlkydP9vf3J0N8165ds2bN8vDwePTokaqqBQUFM2bM8PT0PHz4cH9/v4UNaY6MjKT6ExI269evp9ZLSUlJ33///YwZM/Ly8uBlr1mzhuaQq6ra399/5coVmhBOGCIYiVyCusqy1yQuYwMeD29XQLKq7CBYv/rqq21tbRojL+FLQU2BqoTtCMuSN0+Bb5ImdjbiW+MYULD9wDT+CnNFYaWz0AwCa0IPulRHApKi8IQ/+klHZ2dnW1tbe3s7ObmdnZ2tra3kpoiiePbs2YkTJ7a0tERHR/v7+xMvQ38lI0EUxU2bNl2+fHnRokXV1dUNDQ3Dhg07dOjQ/v37qUkTfQtpPRigbW1txcXFZ8+evXjxYmZm5okTJy5dunT37t3S0tKWlhaJtb62cEkFSJ549913//rXvyYkJOTm5p47d+53v/vd3bt3qcSsr6/Pzc0NIezBgwfPnTu3vb3d29v75s2bn376aUVFRXl5+bBhwywWy9q1a4ODgx0OR1RU1M6dO3NyciZNmmSxWNLT03/88ceenp6xY8eWlpa2tra+++67RqORKjlHjBhBgXhBEFwuV0REhE6na2hoaG1t/e677zRNKy4uHjJkiM1mKykp8fb2fvHFF9va2kgOhYSEDBgwID4+ntouS1wFJuw8hdGcoLQgQeG/wyIikMEblmW5vLx86NChVq4yCT8JH7AFeUebh5T8ZJtI2GaQ3zJ38AYrzGLsGTq5lYuOIu0Q4lZVVYvFoqPQDrE/ZITRO+3t7ZSlBmOApCxeGwwGURTz8/MnTpzY0dFx6tSpsLAwYo6I+CS9X1FRYTKZQkNDFUXx8fEJDw+/ePFid3f3tGnT7t27R0YeiV6JJexZuAQ8RVEQbobTRpYoXXBHR0d+fj5x+FardejQoUFBQQMGDDh37pyXl9fbb79dXV29fPlyIhzc3NxodwUEBFD++YIFC4qLi2/dujVp0iTa4pMnTy4pKRk0aFBubu6hQ4cqKirsdvv69ev37dsnSVJnZ+cHH3xQU1PzzTffUGKOh4fHjRs3XC7XvHnz0tPTv/jiC/J4MjMzlyxZMmHChIaGhlu3bm3fvp0i7IMGDSorKzMYDJWVlR9++GFraysRFK2trStXrkxMTCSMwkDk2QyFq0aHnjVzFUhguGiNyQm2suF3SUlJK1asoFptSFCJdSviXXjINpXLcpK4mCroBRBwEKvYRUAhAM1TEzg5j29Yrgo77Ha7Dtkb9JNQCLL615KVPoBsI4vFUl5ePn369OvXrzc1NXl7e5eXl5N5SlAmy6GgoGDPnj0RERFvvPFGbW1tamrq+fPnZVkm2igtLa2goMDLy2v9+vXNzc3V1dUdHR0NDQ3UB0YQhJaWltra2qqqqoqKipMnT546dUqSpPT09NDQ0N7e3g0bNtAXqao6fPjw9evXJyYmjh49uqKi4l//+he16N6/f39/f//bb789cuTIDz/80M3NbfLkyXPmzMnJybHZbBkZGTNmzCBt+OOPPx4/fvyFF16YOHHili1b3NzcCgsLg4OD09PTaSU+/fRTigWQGAsODj5y5AiN3ZEkady4cS6Xq7m5mYaLjho1Sq/Xt7e3f/7555WVldTu5tq1ayQqxo8f39zcTEvY398fERERHx9PhYRW1owIQgtuBHwjkUsVh+Lm3SaVVaFRpHflypVpaWkU/ZJY5iSMWpFVU4GhBOfzlEclcSVKUIAiKyWSWP6onfU1AqbhMCmcFy9xnSYI4jKXna2q6r8xCp7yqdwOUtxwm0i40idJxMKvWrdu3cmTJ5uamhYuXLh//37yddrb20G8G41Gq9WalJTU3t7u5+dHspNkZHR0dHV1dUxMTEdHR3Nz88KFC+/du5edne3v779kyZI7d+4kJCSsWbPmxIkTCQkJKSkp8fHx5eXlJ0+enDdvXn19fUpKyvXr18lBGTVqFLVIHzVq1L59+wYPHtzf3x8UFJSRkaGq6muvvTZ37ly9Xp+RkTF//nxKgxcE4eeff548eTKt6zfffHP9+vWXX365vr6+v7//9OnTK1euDA0Npfi+xWIZPnx4SUmJp6cntUuZO3duenr6P//5z7CwsFWrVr3++usZGRkBAQHu7u4rVqx45ZVX5s2bJ0nS+fPnKZ3qH//4R01NDS3Y559/Tmnwoij29PSsW7eOut1SgMfMqkHAPclcaajGpWOKXNkW3pS4+hNJkpxO56ZNm65cuaKxpgwil5VHeCIxBpzBrpUZsSWw+j4LK6kAyFSuEaLAZVLzfD7eoZ1ADInCZT0LrEeYlaWYSJKkg/8OBgrOE34lEp7EJ2XKkT0AEp4UaEJCwk8//dTQ0HDw4MFFixZVVFRIkkSMATKXKbqYl5dHN5OVlXXv3r3w8PDz58/7+Pjs2bOnu7t7yJAh0dHRhYWFO3fu1DQtJiYmLS0tPDw8JycnPz9/2rRps2fPlmX58OHDc+fOHT9+fEdHx5YtWxISEtra2kaOHJmbmysIQlFREc2upWaIW7du3bBhwwsvvFBXV7d48eLAwEC9Xk+RKkEQamtr//Wvf9ENurm5GQyGYcOGXblyxel0btu2bd26dWfOnPH29nY6ncXFxZ999pnD4fjoo4+oR9+HH36o1+srKioqKiouX7788ccft7a21tXVVVRUPHz48IMPPjh//vyjR48o+66qquqDDz7QWFrxF1980draSmrR6XRu2LCBMErxG4HNsgIvQ8oUwWEry88n0EhcaxCYhsCNqqo3btwg/09iwUUwALwNCgkqcFOKQEoKLFWKF3s8UytyBav4pMpV0/MHryiwPQD6f/v1JpOpra0N4pMIedL1gBQJPCCV965gEtDN375928vL69KlSw0NDeHh4VFRUQ8ePJAkyWAwGAwGCj8S+0M50Xl5eZMmTXr06FFgYOCZM2caGhoKCwtTUlLGjx/f1NS0cuVKRVGWLl169OjRAwcONDQ01NbWBgcHHzp06ObNm5GRkefPn79161ZBQUFeXl5dXZ2macHBwUVFRfSAUlNTPTw8GhsbZ86c6evr297e/uabb06fPv3ChQtEUuJeFEWJiYmZNGnS9OnTqWd5UVHRxIkTvby8PD09m5qazGbzTz/9NHPmzKlTp966dctut2dlZX3//fdeXl7R0dGkmnt6elpaWtasWdPf30+Y6OvrW7x4sV6vt9vtfn5+c+bMmTBhAuWJkwgJCgqi4nRaoUOHDtGAPIr1Y7XwmtePkGoi66toYe05sMYUIoGDRaLXwprwKFxM8inNbmPlRCI3g0Fk8V6Rq3fF5pG4DnswVfFFvH+msn42T20/nqPgNYOOZCHhzMIqmfisDmKgzGbz48eP6ZMwNKHEu9hB4fLNmzeHhYUZDIbCwsKFCxeGhYW1tbWpqkoBejonyWPijIxGY1FRUUJCQl5e3sOHDysqKpKSkgwGw/Tp0/39/alIw8fHh6IDaWlpgiDk5+c/ePCAro28NyPrAmdkbeWampo2btwYFhZ2//79mpoab2/vJUuWmEwmMpeRyQ9OgOg2gZWAdnd3U2tVeoKiKOr1epIWBGvasTbWaAg5EORlgwGFcNLr9cTImFg7MeJ0aWGI4sVwEgQasJAaS08TBAHq0sJ1hVG5KiJcM2BhZY0VVK5Ogwco/svCJtqQLAcQQSFJrFjKxJWkAoKQ0JDxMCpUjqUnjOJqVTbLmd9jtKl0sEQRjzaysg24R8iQJxCT1DQYDIRs4qRIUhIKFUW5d+/e8uXLqYKUCP/IyMj79+/T4pEjRZCi2AF9KZG1NGq7s7OzoaHhwYMHRDA1NTWREUKeFlQYoYo2DLFdoigWFBQsX77c19eX0BkaGurn53fnzh273Y7EfqT8gflCbiudBNF55LhAhJhZrZXKqvkU1lxJlmUqOdS4BEqINzqnwgKAFERFrNLG5ogiZoOYp8IlZaosPgTtCfNU5kKjPHVFSplP71A4cl7hmtDASOD5LGD9KdOimxU8iiwrTWaFvsqTNBksYFiugLXMxef4iBR8LJ2R1TcaWUkTb30SeuAhIf5EAhU5oPRrV1cXafP29na6hzNnzkydOjUhIaG6uvrGjRve3t4bN248d+4cCBdYFPRFVLFJFZj0k34l9Oj1elwAkqHImKY7NxqN+/bt8/f3j4uLKyoqqq+vj4qK8vDwuHjxIuEA/4j0AIIgeYT0K92+xCZjgPnCN0Ju0Xoga87KzcwUWQWPwKZrSlwsG5afhRUkInppZ3NpYSZC2yL8oz4ZLRSfLGyECQvzkS6GwnUQmbge2IKAr8Dq5mQ2IUnisuFk1nFbfbILJBwpJPsCmvgWiGGFxW/pbPz2oMtQWQcKSZJ0tDZYA5JVsEdp/QiU9NrE2jnxKVFIVuJlsMFgoCU/fvz41KlTZ8+eXVdXp9frk5OTAwICgoKCzp8/r9fryWshtFnYFAcyAPhdwZ9fZt0czGazzWZ7+PBhenr6okWL5syZk5qa2tjYWFJSEhISQuQ8gayb60qCtGgTa+IlsE5aCAcIrEURpKnAWpiApoU6k1gmHtIoCa8kF+mTFDJFTgyworJcE1EUEcjBnMWnNgABV2ADvrCQkHMCN7+Lt2h57cm7R7xfBdPQwjUt7GZ9mmC9wHaUn6ww4QUqDGUcdMvCk8X7Ipe7LHF+lZXlStPO1BlZg/QuVtEGnMFnh32GJQRMu7jSYYCJVhExJLr6X375JSAgwNvbOzk5uaqqqqSkhOr1lixZsm3bNppiU1VVRQYDnhrkgcIGCZjN5rq6utzc3BMnTmzZssXf33/16tXZ2dkPHjx49OjRkSNHVq5cuX79+kePHuHfcc0Cl7DCx2PNXFdEWBFmrtGmzKUZSKzZMS8RVdb7hdLOVZYarLE8N4o7WLnGFrAyFUXBYAYry3HGZ+iL+MQ2CBgIJ9gSEPAQXQrrV2NnU8tgLci/4jthsUB4Q8gprEMq4A5NgucscP1RZK6dkcR5SyQQVdZiHPgGfPl4KTmjOjLpulgPoC6uUJPwBxmGd0ic4B1kYSIF2MTS44nDQgaTJEk1NTX79u2bNGnSDz/8EBsbm5+f39XVVVhYeOLEie3bt4eEhCxZssTHx2fOnDlr164NDw/fuXPntm3bIiMj/fz8Zs6cuWrVquDg4A0bNhw4cODq1asNDQ16vf727dtr1qyZMWNGeHj4qVOnuru7SQ3BHxLYYWbJ8xbWZhr5TZCOAis67eZma4hcOjPEFS25wAazONhIRRs39Fvl8tMIatKTXCDEHklTjMiRWXaFxMWNEIfUuO7pAD3sUZHrdIf0ZFwMfVJjVUoSa54qssp6+OkSRyOYWRN+mYvyY7vyNL6JFVbAbMXehlgFdsEB05swynGDsizrsDwQJ1DicC94OQr4drISeDObroJ0Zgur8+Q5V/qryWRSFMVkMtXV1V28eHHt2rWBgYGzZs0KDg6OiYk5ffp0ZWXl/fv3CwsLq6ur79+/X15eXlZWRi/u3bvX3NxcXFycn5+/Z8+epUuX+vv7e3t7x8XFFRcXt7e3E6OEJFQLS0il7UToNHJ1f52dnQClwKVydrOuYzBb4VNCq0LNQdEDqcg3g+sDwEFTyxwRiAw3TPDu6+tTWULTU8l7tGyw2Ai7NtZlCD9hhvJo5qHMi3PpSVpU5tIgIV9pk0N78IfEcagSN0MRuxoOE+90QgBD0MpsMjfBFBaqzszVBgH+8KLwAnocohQmGgAtsJL5p6wCI8sIhh9GC49l0Ov1tbW1ly5diouLW758+fz58+fPnx8YGDh79uy5c+cGBgZ6e3svWrTI09MzKCgoOjo6ISHhypUroKPp4ZJCoEcGKxO3wwtUkRF4AmvJCUOT/7yJdVQEyvHvvPmPiLOdG6+jsS4J8ACsrH8+5CgAgRUiV4nkKIQlr14JbYCslU0mhrUHWSgwfkrmajOe2hsKRzPBscMOBP6AMwvXU1J5sqUtdjisI7w2czm4eAHwQMoC8eBDsIt0vLvK25qwzygoT0q8vb0d6wflTuwPL59MXBI7Qqz0j/BULGximok7CLhkoCAwC/kNb4OeMi/7YcLCUoSAhIyk1/T4TKypncKauuMDkJ2wpOlfutmUBYkjqOG8K4wzoiRLugsUj6ssNQ6QEjgmSGFRckpxp3mhiDPBl4dsk1lqsMRyLglkImOdYHTydirvucMYoAcIvw22oMixBNjzsIChQ/ifQCptZjKl8EhF1sAfoIQopU8+ZUPDlOru7v53Hj7Eg8A6skKCmlipO+hx2gG8vDSyWnj6ld7nJTG8cnoHdwIHEBqWVDDJWt6+geeE2xZY7NjMXHJcGE4OUxJ718yyhHhJz29L3rSycDPToJIgMyQuqEMowWQz8PmoAYJooQM6BBLRysqDKA8f0CRLEY3BxCeZRehr7ck58gpHzuNSeStTfjLDH5tB46bY21hNKcELqgkigD8VtjesXpELj/Gf54UuzBX+Myqbb0h3oRNZn1+eO4RlSUyQmYUNAVnTk63XwQkQUmEIdrOEEjN3kECiNwF0E1d/bGHMpZkj3iQ2iAPKmt9dQC0PX5m1NcX7EmM9+cfK34iJxdXok4ijCGz6qsKIPUh0gTFBTnbwMCV3xMrVBMOOlFnRD60H/UpxJqoOhRUhszxRmSWG2tkwNJzKytWsIWtT5RI6eUuUNwHxV5lx6RC3UL4KI+ShzWQu4CSxTCsTSyyGvFRZXSuv+rGIZrNZ4zqUS1z0C7emKIqO17lGlkLKO+8QMHykkRc/gJeFtR7BP9JyIuoIlS1xvT+f+lM313sbYQXoYsALNiUvjy0sVgRY0wsTK78Uub4BMLYgWiwcEy4x3kRmBUx4Dry4Aj5UVSVrEuqeeBPS8sCowkV3kBRHVgF1WHgKo8RJ2diQc5xEZqUsgBfCQk9hmhe3+HYQTDD7+CAWMCezjCreDJV/xVhJXHIddoXGxXIVFouXuNwR5Vc1d7BG8HWCIKjUN8/EBio/ZZt2c6ynmYtF8ZIJzrLImiCTuBU4NxkLDOtQYc3heScGn8e3W1jcQuLGTOHDMnOPINhw5WYWHOpmsyhxCJyDCVzi0eAF9oPAFani+qUnOVHEMG3cQUiFCwU5R2tMutvKesRRgAqSmKqgAE06FbXuULmseB76IP9pbzwVlMKu0LhGivhpY00ZNI7NRQYq78RYWcMcjcvMB88FENPm4TGKh2xllXf0X9io2pMVI1AsZ25IaAAAAW5JREFUNptNB1HUzcVeaZmxqNCnkHCQ1fCgjUYjbF6V5RoKHEmGhRfY1FT8lRdyEhc0UzgKw8IRbBAPAA0Mf+wK3vSRubkRCiPkee9KerJrK34VWcUFfsWpSHTBTyI1jZ4zNtbHi9f4BEQ7a5wEZGOUFElQaqNOrT1V1o6BgEvQARGL7wL3aWcF7xor/LVxFfEKc/DtrEeIjdUbKazyDt1ErOzQuAIPmcsLAaxFjqMg0wV5+8CDxIW18FplmU0CCz3Q08bepovXwSEQWBs6wJ/XjMAuFCsvb7q42nNYM8C3kWvbxItMXrDx+JOe7PIssE6qUGR4RjwdA2OLN2WeenZQ7tqvEj5wzbg1UD94E4rSyrXxsLHq3l7uwHQeir/TcyfIkhlAsMO/0/RUzGymoSiQqUA8mi1iS+BsvNf1a4zy0l1lo46ARXrBoxMv4FHhkWpcFTKMBD76JbN6Q2BRYQeeNg93Wm6eVgOFRw/h/wArR77gNCKg/gAAAABJRU5ErkJggg==}}             Tembusan:\\ 1.    Sekretaris Direktorat Jenderal Pajak;\\ 2.    Para Direktur di lingkungan Direktorat Jenderal Pajak; dan\\ 3.    Para Tenaga Pengkaji di lingkungan Direktorat Jenderal Pajak.              

peraturan/sedp/9pj2010.txt · Last modified: 2023/02/05 18:14 by 127.0.0.1