%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329131631+01'00') >> endobj 3 0 obj << /Type /ExtGState /SA true /SM 0.02 /ca 1.0 /CA 1.0 /AIS false /SMask /None>> endobj 4 0 obj [/Pattern /DeviceRGB] endobj 9 0 obj [0 /XYZ 40.5000000 692 0] endobj 10 0 obj [0 /XYZ 40.5000000 592.250000 0] endobj 11 0 obj [0 /XYZ 40.5000000 490.250000 0] endobj 12 0 obj << /Type /Annot /Subtype /Link /Rect [107.250000 508.250000 177.750000 520.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/jstg-2020-bundestag-verabschiedet-gesetz.html) >> >> endobj 13 0 obj << /Type /Annot /Subtype /Link /Rect [298.500000 293.750000 369 305.750000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/jstg-2020-bundestag-verabschiedet-gesetz.html) >> >> endobj 5 0 obj << /Type /Page /Parent 2 0 R /Contents 14 0 R /Resources 16 0 R /Annots 17 0 R /MediaBox [0 0 595 842] >> endobj 16 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F6 6 0 R /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 17 0 obj [ 12 0 R 13 0 R ] endobj 14 0 obj << /Length 15 0 R /Filter /FlateDecode >> stream x]K$qϯ %׀.-Kݙ531U3%JtVU>?ۯ}~WNϟSv?N< 7}SԱwO\B9]{?ѾCsG;ڿTK*ko_g~ȉscz 2cE>"89O?4YѪsa6:m)x<0XO:Ni'Z9O4բݓ/IiM'c;g [ 4Fcr 3I;]]gc61 =kj̃8[T  QgUΣhEì=h=݆7Ϊ ZOMѤx~v֞zd_~NO/4FZO:ud9䬍*-EQ]%oNv he=9p y*b$ h0&M J[g*Ϥ.=quG+T r<n𐉿WSe@L'vא xR` mMcLʀH(\uʹgo{U}L6S"hmU4zvdu,y`> ћ~֐ |JpH*9ګ <ǥзRSU$AEX$A j8GLͣ, u"?bwz5x^)93Gx;<ч#˭T,;eA32(tPZ&á⟢K{MfN ε|rka;F (+.j>pD/p5LfNI?I~{<"YwBNRzO92bOge+"r8wfGv8x*E`d"Jk4hPKX4H/ѠB=[|g,;C)Jyx{ҁ 0@_Ka͉VOy50e+ş@Dǩ~;P˥^n8 9 Ap6@aGE}<2\dEs}c(p?$oR)LdسA 7SL`-S5%ȁG\ï{;9tadFME [A8'\j*oL+w0,y9{ׇ] @> 0L/<]B$d@.J'Hc ɗvx~7`l)AёLO (G88,R؟f+Z2z$‰#֜wĆ&9=Bc<:jEӁ @ {)k,9?_CZ#',P`-W83'w|2D>-} `(SIPpbN qh*|E(4b)@ RuN{St:d4anLzY{ Nj9r':äUꛗX ;;H"KHR|E?i $Y;:~89}dE4jp0O?|`o?׿ʝKR+3<1ti}C袲TTZ>`I$O(3Ϧ?ISo1xny-Sxɓ'-9|fRۀɗIRA[+ ٹi=~c3{fю+W~|W]-.YJ[/< P"z`̯2?.z}7XK`gbA8Ҏ 9gmUZNjO7fyr8Pta8vKd x3$Xb@!M1I9 |?r<IԺDu.`7 -S?^0S'ÒW6csJ<TN3~yޞ%GҎ/]wZ~:$JS.߫v*e?\{jA.wA}PޞG F/?6%!YˏwJuBp@h:.yXF~QlZ Jq_0rȋc?hԗ"._Q b7Kp蜡2ϛ!ti*u@'`ž_b*ۿWt5IʸQ9Msqe?%fr\{OߞWu۞_kHֺԧgpE?=f6e6r^Põ#ЫF htz䲽kFajs ڦ?_Ak/Aj9r^Põ#(G.Z\#pȿxr_ˏwIuFxHV8xc]Rݡx|<8 BUydrmX=^}3eETƲ߅W˿}~ܫ7L\4Ũ)d䨂=`>y F;x/,;cS2DgsbɘS@Iˌp9sĆ81uJbxJȮ8l]Rn8??U b"ߪRt킧Wm,Qkn,tFA:v|62U5msPz`FY ~-?F& 8_ m ? Nnm#JtsWB$k.m DyD$m<|q3\glHL;Qm\{Zmstexl (eǮ%A^7 AJRm$)i_qMwbDvWdmIBfkg:6$U\ƅc%<{\r@ȉ$;.`)o t1Mc 79$-IP;'sE LO[)omͷޛj{@r0Ǒw̼=s^՘;R׶RX4̲nj;;nǎ۲hֺ`ihqZ J/mN-蕎i%z'^D49QqJ96^LFHN!1v)Ʌ/j'':IIm-[OUuv94TwOS h C>+nIŠ X|jQՒ\z; ^dGp]_;Tj}TuЕ&st5UzvA4 >%g۵ QY+_oHH/]kǶ$PS_6F􎃗w1)󪾱IIRJbY  ~zk^m~Dܕ}7Oڞ4#Ifj$1)Da<%wN?x۬m{dp>B'AjW4-]-&DP>(EP\) rnknVSCímwն{V۲~=[1ٶ{/Oo_8DpCZےq2+;[HD@w#n=벂~g#{IJz!k%guQ Aəi<4s ^F0 O|fyh*E+M1! }G֊7K57K-m+w޶ElwzF>v\twh.5e8n4OKMMl5 #T|ʗDǾDVP yԏԥ6$gץ7 5.}-FOmyb&~VrٖW&9AljK+m[.ϨYԾsK,^ "c|{=b 4TDBD]c&!@:Z7n \rZd _-MO8*Jr qzkNYP.%sR9IK9ZǵBKlEE}칆͵9?r!:nmuG9k蟧Tw}?r K.`:Mt>㵲Wa%4Ы6j;s6[z|SZ^σ^ϕ^3nT4&O^+vޅ޳F%4udD8_IfRֈVzT5ߣEQZ#h̑we o{[$>9UߪTf&FOuwI0eM_жpI,~{AJ2Yſp,ILƇnKT{PsRlh[$8RoV>mEzGGxieϪIm۞+Ӂ;Vi $f\3ئO^)K-j7>mk 7{~QyʣG+H{[vV NJy'7's7L^-ij nlzj7mŦDu4>|gĮeUےDW}Jaqux{N@S/*_N> >> endobj 25 0 obj << /Type /Annot /Subtype /Link /Rect [129.750000 669.500000 200.250000 681.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/arbeitnehmerbesteuerung-sozialversicherung/bfh-aenderung-der-rechtsprechung-zu-zusaetzlichem-arbeitslohn.html) >> >> endobj 26 0 obj << /Type /Annot /Subtype /Link /Rect [277.500000 363.500000 348 375.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/jstg-2020-bundestag-verabschiedet-gesetz.html) >> >> endobj 27 0 obj << /Type /Annot /Subtype /Link /Rect [192.750000 249.500000 307.500000 261.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deutsche-rentenversicherung.de/SharedDocs/Downloads/DE/Fachliteratur_Kommentare_Gesetzestexte/summa_summarum/besprechungsergebnisse/beitragseinzug/2021/2021_11_11_download.zip;jsessionid=B6035DA5D7A86EE828E47D2E55E8D9CF.delivery1-2-replication?__blob=publicationFile&v=2BMF-) >> >> endobj 28 0 obj << /Type /Annot /Subtype /Link /Rect [168 231.500000 282.750000 243.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2022-01-05-gewaehrung-von-zusatzleistungen-und-zulaessigkeit-von-gehaltsumwandlungen.pdf?__blob=publicationFile&v=1) >> >> endobj 29 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 189.500000 111 201.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/arbeitnehmerbesteuerung-sozialversicherung/bmf-gewaehrung-von-zusatzleistungen-und-zulaessigkeit-von-gehaltsumwandlungen2.html) >> >> endobj 30 0 obj << /Type /Annot /Subtype /Link /Rect [290.250000 171.500000 360.750000 183.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/arbeitnehmerbesteuerung-sozialversicherung/bfh-aenderung-der-rechtsprechung-zu-zusaetzlichem-arbeitslohn.html) >> >> endobj 18 0 obj << /Type /Page /Parent 2 0 R /Contents 31 0 R /Resources 33 0 R /Annots 34 0 R /MediaBox [0 0 595 842] >> endobj 33 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 34 0 obj [ 24 0 R 25 0 R 26 0 R 27 0 R 28 0 R 29 0 R 30 0 R ] endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream x]K۸Wh] H GRA.Š"әb0v-JEZ:D6'^˔({ɏ?/_||ݤ2OݟjkN*eɷ}e}ӎ%:kɏh>~iR T*͊mQj>O{ڶJS6j? myajn5Ujjoo>8uYJSUIѬJϻz~?g2QYsNC~T3>?$onm=쾵+k_Qfy ;pXY)}r%_i/=e%Uvc܈I?Ygݕb?*>f7k-;71c6j~yu|7eg`'0r1$nnvǰz"3!d\fyޔXQaEPMˢvRB<7<Z?c.9ejٵk1C >5@cN| \M {790I"vXƈgTKJoڈ18a𘘢B;kG;ˢ79Y:;) AѦMujiUׄ\AT^ +7ۮ,b_LԶ.soC>\[[˕g+f4c ܕnTgsb3 %5Kx6ui)gn=#k1#6;W!S$t`1p֞zc $E!x07Wn{vCiUAY9enc{ Jk̶lgpM,)0w "S}h.-d1e ^&,P,g[ZIbx !(aYHEo֮Y 'ߛU;Y7`tV{1FXeXT@"ؑYV i] >`˜:ñ*uzf7aj:Lx 廨]FvP2\om#wY^(<ϡ #"jԘax81ݭ*csΒiyY'ďrS/NӫsiyBa k-ˠz3&,a M 2a gL-,Iߞ%PV܀;΃0J 낔"5zpޅ`ZT'<= $^9;{,&)LR3xTJD\spc&[/e<j %#퐑zsy)srLVb/UL+ibTa'4ߤ|-j=Ynás'>XGcƏ}~չ 烗 5Z/zyW+LLT1LkC+chC+gY+ܯq-Ȱqv]ɂt\`d'w9KLFLLCјʽ>؁|?LHG= Vj܇l붼_X[wK50=Gbަ)j"uȌ@4K5Z<xd}˟8S@Q4]OgbWZ FiT>b s 1^5WmPG`+ vL; @2%J!r25C(q,08vspB;Sq,0o GgW™fGL $*@='1X@CԞٓ!6gWעDSW'eGX{_C0 &f;FV?vǨL^KqCkR5 ah8s~pÔQ fQk< y_s0#A|.OS$,Q"L XB.JKCev"Up|Yn/~ш0%67x~`WdY a۸=Ž5zByh(q27l&[|Q2(b:$dݘFAWy|`riZ oφÄ,V1QyT12ƿ=w/e};21:dHFgRpW1E=b=7B.fY$1q\=5,9+8EUV)OS1n,y~J+G4Iޛ[{%?Ys endstream endobj 32 0 obj 3960 endobj 36 0 obj << /__WKANCHOR_2 9 0 R /__WKANCHOR_4 10 0 R /__WKANCHOR_6 11 0 R /__WKANCHOR_a 19 0 R /__WKANCHOR_8 20 0 R /__WKANCHOR_c 21 0 R /__WKANCHOR_e 22 0 R /__WKANCHOR_g 23 0 R >> endobj 39 0 obj <> endobj 40 0 obj <> endobj 41 0 obj <> endobj 42 0 obj <> endobj 43 0 obj <> endobj 44 0 obj <> endobj 45 0 obj <> endobj 38 0 obj <> endobj 37 0 obj <> endobj 46 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 37 0 R /PageMode /UseOutlines /Dests 36 0 R >> endobj 35 0 obj << /Type /Page /Parent 2 0 R /Contents 47 0 R /Resources 49 0 R /Annots 50 0 R /MediaBox [0 0 595 842] >> endobj 49 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R >> /XObject << >> >> endobj 50 0 obj [ ] endobj 47 0 obj << /Length 48 0 R /Filter /FlateDecode >> stream x]nF+.`yHE? tQ.. i4A,ġ(K8C1F᝙3g}?ẘi믫_rKlw5=\_꿟_!|hYavQ̗eeqῲ_˿6+q;o7}3Wź=M[e5T[ |KvXvڔ,em=Gqmcmk9\EN}ɮyӄ濗ծnnˇ_>enܯS3ea˷4G꡷t0.9H1+}j o7'u<}L ϹϪV#m ̳YV,+lxxWZ7>Es"}7G=>}xCa\7=FFϓQE+\0 s92_06rB#, !r& k̟}q<)feĬc'X[q0lbN (k!CT:A&k7a&*F\ ƴ>@Dk,hzԪp:b.kxD]KkJFXGxCM'bpcV_kEvn =ONLr{]mӸ!SFO1sa[|k3 &YadۖB*",gvnԾх0Ge\O1:2XA 7$Col'j˶Bއj̚1|f,@b_+r>+yjf{YDR1cф؉tcfTϊ5 GA:4kf&bGST EhѴ<x%˵Gr!&_oRY4)֨HW g{e-n(rS0QlQ{Ưa9C %dG=/wYZWV,"߇сe+*05STf:gy9YM1@25;Ř$2uxŨ}9x&)&-\_&V8\!ɀms59n!JfSIy hE7tezXlO uDhҏI UTx&БqEe*{3tdo`L3.ɮDLjf![ߓP"{p91FK,T-"\U[;q+ewLH*aH7 ["E ӌBHc9 @}]AsBoH+NUjLt1OO4|}bz[ELx9EH ¢jJDV qO |- +8EF0wτ 0#Z-zήȺu6E͙z RV~C&$uOʝr7ጦ|aS0jb# ~jDCv?8/+'zU#d_2H,S;?eeJxG؝S58ΆLFVVm$"=(vN4\YYe×xi%L6_|!JJE.mR7?i0i•Ct%N}=鑻+? 05QN*MŽh\SXjOH|UR97N endstream endobj 48 0 obj 2263 endobj 51 0 obj << /Type /FontDescriptor /FontName /QZBAAA+OpenSans-Regular /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 52 0 R >> endobj 52 0 obj << /Length1 10160 /Length 55 0 R /Filter /FlateDecode >> stream xz |[Օ=ImYWғ7˻-YKKlDZx!!;d%@JR&4B(봝v30e`vXN/ыw=|#,"o6ۦ>6@!ټ9>/R$ |)`2Ӗ7 ?!t@=gxtfl;ڑ>5fѾMEHc|otgǠ QQ|٩)Nl1-ZkE: Aǘgw QA+y2iډ\p9F! 4l՞\bh w:66(hr`y<| mŊmr㙰U)mX 罇ґd+ XgQa{R¢];Zᴘ֯{;9cyrrW)oe;s]?ط^ؿʽAGw}ravF'ٕ JVWeK1fWUr}; ]zl'>x&sm*АPSR= {Pn1Y%(v+ع~Ưm/rώ6>:»|o|k>{AI?^ YLkʤ^N3233]tx죈Û8 {&kSS %+v:p(joknl;acpl螺KH.\R:>ybA,NVS' ۷]~~׬j_[龚^ _ `;zc'8lK(r[b4(VɈO,\htzі@uIzdjkjwT, \\~fgC[GOo[Ĵ,PqggلeD RgfK \uv^k46kuCKI9&OM̲*kv.pV2u1BM:v@Xo(AL l=κn*P sKmٌ`m YGsSdf]6Uј񞪍kJ/-whf+_.۞3acPoՆ]};_^Lc|VBKh --BAewZګ||Qjf1(~΄h, v_ mٙ")?vLFt#]$z{οxep(K͡R~ |9|zOzVP>@7B)F"{[odQ`jX6ř}dPl@ݻaleǫTc\Z25qDYkJE?3 pPN_o {׭U*_n۽ KNo}=XSjPYgAS,̒d XoH$ "yS|3:}-(;%v,DQf64DĵYM8%Hh(0pa87$ezE6ΎedOC W9ݽ[*J3x;bxlej8_׃O<r_g;x\vvaQՠ+_]`mFcELl--)so,*f|T'R#Gdgr# :SV̆e|G.{{fyj/{qߕU}8p斂ޣ=Tg{ǵP\DW=U@AAzC% ]DO0Q)Z,Rv lq[q84Utw.O(.^N;9@ۊʚ,iYPuN 99#tf&6J-jt,I%"Uj 7K Xr(!;5J I8?ܴo~bx$&kyE`wZkb|~3)i*UTiFv~3Ć;:y#nHqsPc'"o۠ Ƭ[?^u鱂,io/{)hjmiz)X1y vJǭwCے2ɲ2?6Fq_}ACx W\g)VMJTAc~w5c i6hķEzV وv{=xeзڋ ";CW(A&KOX tbo$v"WQ"zܕBp N>p%+W\9v:qu[hlQ74]nj~RoLI|=& YQVe[+}8ϵջ ia0NTZ8Ď@V# 1W#u25t WP<|Δ%ִEiV[j}Çϻ(0I%!Ջ)_ ]~"??>1>!:6&>&N|%{:Q/iu eZkigRAT\ 4D%3g -o$o$E)̙^8#΋o$&ؘx H;::G.KMUjM6tŅEv*]Щu%5pm*ZR\Jtb[aG%4/+$>C_?}N[_;YJAk4c,$ߚ/$jpb .)f_!_ej) %v. kN>u`*IQ(|{ R7KyxV.zba%0HBRX iaD_Owxw:DوLR,igUaIEg_'04Dy E>j[Ե׿_h6VF4Xute>}YnYӰJ˹ -DA^D2~b|R[;_oip{e%qe܁U}NE3cGcbc]s}#OS c8EJ%kM[c 䊞GTxe4a=cGG޳gECބw&C3ɩsL݅.V01!.6:!^!:Ȼ<_RpZmF͚(&2ba""&'' } 2o %XeǻUrZi>o8vOy٭G9=Sn# N} ,.X(߇~{zn_x;ۇBS? AvWx^i/a `VkW3ebʒ^0Z(AXSSs_\7Do罋GLJ܁3g;/^wcЋVx wl{kWU@CE@90;Gs{SҴ'8ܻV1c?-Klch|rfIĢ/SM-M-f,X pN/;Ǔ<@hQ1}W1W#W߽BXp'~:YZ eP1^?"x `! tǩJʪ|Wꀛg >3,7? /C[nyѪ&,>-KS&"b].nHj߸X}nеj{eo&2YK:􆛓-ewTI!`JAښZpS>nRY[BV5yU{eJ"D'KT\d^ڙ_.Y(?"@Q:y qN 9=8\c`jgOJWYx&"(qjFZ7͇_񿸌z*GMNx?{M[^XwxN^sUW&X.bG#z؜s/J~WR"ƙ\}Ee >VTO/@]zʮCj,8:û|P+?|f}$,f% R kF"r*T&*OcI4,9/V R;XP}.)1x=e H) 9/!%!_aO3!@GQ?%k,&k LY..`o!DŽp!=by&2B_ EA$b?q1т(F$`E ؘ8 u!3jT2iR4[:[zcnVRr zH3̹Na+*,'Y LM#N6^$;v\ a|a-^>~+6sG ɞz?(,vgB̲bLOQ⯃1+24+נ3Huo7[Z'}<<'ufM,Y\M-wO\*Agk4BFkirj+,i9ICQblV1r&RΨo&I9;ouP4UDq@ Oؓry5EHLfizD"&^KJhޔͨ_Tjtw"w,f$_'^`ZКl˫ )$a YJ+|0++y;ګRM+* R9iG_Q$LYz.X׾cӿx(PP;Ɔksg (L8!O^9O>op ?/%U{Dt3@;H]T yW!1b*MEg;ڀlvuC@ldseǎs?:ԕ]c~Yڱl_+Ӑ6).|@p' 3rJL5̏3S.cГi_"h.OdwC5@Ve?<;'< |!AT/(+IDRP:,|c\On@i˂@ђE["\xpq`qA_[35iWY+XדCR_mn  :qNSZLLޱ}l}sDb=cզ9?<:^X65l> oaB '"K [v%E\/IrrB| >3]J1Sӊ)hwi [ 9GpZXz;['Əj{C?_C3c3~z *S% w+bhCD: W v)j~.5@}.R7Y v$Py A)s G0)z+FyztKDoGi (7r@iG.D GMP.%I}!N$fj%S3ma_#Y#<,@ټW[ g%rLf /m{k${7w}"Wx1;1#w jz>꟢@c?cLlLnLK̫ձ?s5{3o.as LlM<NJHڒFq{hgd䓀,T4a~b̉32}F$C?)DC8'R#9.pe<1g"ej8P~)R΂׀3 MhV5-WZegA}J 0fvm0Mϵf`4R3\C0cG&5Fqi Ơ4G朎̨3R4A}7)@CH\E;ֶG+Ԙ5e/޽nӰfF MGhlף*T {լ^jf y endstream endobj 55 0 obj 6981 endobj 53 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Regular /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 51 0 R /CIDToGIDMap /Identity /W [0 [595 258 567 567 261 567 0 720 250 557 544 607 354 465 608 597 405 539 551 473 607 250 496 475 608 608 607 918 641 551 627 769 334 551 568 521 892 512 567 293 591 319 293 277 607 266 721 257 546 519 747 608 510 567 567 261 518 612 250 731 597 916 723 618 405 346 567 625 567 364 567 261 567 497 ] ] >> endobj 54 0 obj << /Length 875 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0049> [<0020> <0032> <0030> <002E> <0031> <200B> <0044> <0069> <0065> <0053> <0070> <0074> <007A> <006E> <006F> <0072> <0067> <0061> <0073> <0064> <006C> <0076> <0063> <0068> <0075> <0062> <006D> <0042> <00E4> <0041> <0077> <0066> <0045> <005A> <006B> <004D> <0046> <0035> <0028> <0056> <002D> <0029> <0049> <004B> <004A> <0047> <002C> <0054> <0078> <004E> <00FC> <00A7> <0038> <0034> <003A> <004C> <0052> <006A> <0048> <00F6> <0057> <0055> <00DF> <201E> <201C> <0039> <0043> <0033> <002F> <0037> <003B> <0036> <0079> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 7 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Regular /Encoding /Identity-H /DescendantFonts [53 0 R] /ToUnicode 54 0 R>> endobj 56 0 obj << /Type /FontDescriptor /FontName /QECAAA+OpenSans-Bold /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 57 0 R >> endobj 57 0 obj << /Length1 6544 /Length 60 0 R /Filter /FlateDecode >> stream xX TWnhŻ~tCoZhZy#oPQ 6;j|%qc$xf69ML&o7uܜ9dNvNv&LN&UVu#1=g/E׭? aP ڃhZse?\L f::>"BתsRwu #w}4a|yh_7һk &40;2PeQ.#B"sfU䤎e= W6W64TS /B!yT.nA9`<c)B,Ua*rI k_bO`;7Lʄz^,MfGO9s K[UR1ձlYqkTLϭcH߆'v1Z'x"}@GFrnPhrj $bFnڶnPcG'ȝMeZOO;{.qRSYa2mfKBvNJZZ-]H[rO4֫TyfШqR1MJI6A0%jdBTA~CuV:^h7(5 )x0AT x{~aZUWh˝yBl.-/$s?~BdrrlEfMII&c[bG%cuyiÌ(P WEOVZlE(eB;ա %TKzR*aI#/YY6PߘkG:~ 6>ƱO4+Xmsa*mvp?? Zs!D_zx.}J̥Х\ %@vp X,89~0?Qf ]3ܟ9gYycg>`_ԲmZնZkoп^yL^G6Y%DXCj;WfN;@ۛ3==ՕpϏ=FL2jFktd;w˦P 2 hC%R<&@%I1hp:ʧ:; vܠ/VrojW Dc[u0lLrlM;_oWbDČ՚wp!w{e0WgXp+om{e6EU@쌊U (}ʬFWCb@-LMΎ-]{fjptrkWJyJgg&gkFm[(ԁ=܏KW}_9Uugi#Zғ OzD:t}-]t:+CIHPV[J*w֙_~f?0 SP\ezXKC1AGeܷܵpȵk;jw @4=OOmn~@sEBҿdRl4Uv]di$cdYlu/yZ\rVJ3Ǎ抪&{jL\Z:=u]o%'-M.GyS@9o3Lƺ-_*+ }qk@:ZSE}< K "1*I6ѐ#y"AEQOɝ5rY2D_ȰڊRhpߏ ʣq|Zc0jW/Lj׵Տgִ5g"rEvK ;w?텭#5{]nUDo߿F{69 4~?o`ǍH7C$Q3ށ=Κ 婨qzwF{h̶`QBLľ=($H FJ 9f|76s/P My\(o]Y!jny~RTNNTBUE.} /?rrJ)qyQCr?&ۅ%t !Gbק`1kI˕r4&>!I trq슸X(LjX8'b:V"~/ry]EYPiVVi1TfN* v+';J lʃx4@83;Dk["H{aUx#y>Fs|`.=mR:g_tN9r-8=z|x`CSsaEYŁz[ )8 V* <fN뜎ꊁtCLIw9;Y[=:zu/ dv@++g}Wp4pp`A>ǵI6tLrLOx(vE {A:R\r.a/$x< ލ& &a5;TDVHAFDHf 8Y$yS$KE ǎrVU40^Uk^;P_+%}-W[B98YܶgEOI 7ty-ۘS%>!(2^-h>jY.%r/ gV#f&JD w[k|-()Ϯ`ioͅ7чOgTiM @4 9k2&fҲ~vKml6z xri:ɥXf$JH"&κv;ލ?ʪr]{z |ԉVu!g>/ܪR`7w m[fY"x;"3 ?rKd) G:䓳'Th>zxC#^ܳ5m{(37)fsk|fnО 2y{۳ مu8%&;42H !KJaWwnv"RtE5ivBڇnw*T| z\Ł4GwwjSkԁ7--RTG+mii6G*r*`I E..9ŵB y:Q,cJtfr5TZ\Ɋej V9K*,mIҐ6r<GͼN>vБ]:xi$腊bV`Ǵ;%bp.~w(~"rnKsKwwmnP;׶4YnG\E׹ktEHj0 :M} 8!p&p JtjeiF-Qd2 {=?6:G/bX/k6Yyu V[}7lt:;=xnwt.q_Aw|t1cl:o@GK/RJ 0 jC"tvuumZnUU>:%M .W_۶kI8Uq5n^Dz8Y)u^#*IFVY=p!KEsb !]8 ̬$PybY8{[ƒҼ+D2)<: %]fqB|}ܡ![f/S3m56\uśݞuc}};'_~>/EJI޻#/T?B8mw0 {nZ':k!@铏?|xvБ'dw,QhC|)Cf-h9R4WT*Í, B.QCr]GJh(YV[GI en?bY,N"z;^R:V&%bŤ4q|\ŠI:7ved=yvM `t8vxݹ ujZT[U:Spf'|Q[x@{g'T!*E'蛨ySN|8:Q&uS7p,@OQUh$g+Xo7$-R2"13zȚ?t-$W":_IGpwA`%%]sOֆ\0' E@Ahp7ގg!^ T(uߤoѷ+S<% bF3%E%\Lv̺R#m) #&j!b1_!S)جW"}壷#}o"}JIH?qqx:HFTs(Oc~_@ehA,چ6)mm + e 0gm^ ;Q}[%h܇ͯޜ١ 2cڈQ4SG - œ FxND8Z~@R#ϷBT ܥ?OY;> /FontDescriptor 56 0 R /CIDToGIDMap /Identity /W [0 [595 574 652 493 599 431 484 303 303 510 652 615 586 450 384 614 628 652 283 258 684 556 849 560 546 599 564 560 759 667 628 628 718 974 645 336 935 544 319 567 567 283 567 567 336 806 959 ] ] >> endobj 59 0 obj << /Length 686 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <002E> [<005A> <0075> <0073> <00E4> <0074> <007A> <006C> <0069> <0063> <0068> <006B> <0065> <0072> <0066> <006F> <0064> <006E> <003A> <0020> <0041> <0045> <0077> <0067> <0053> <0061> <0076> <004C> <0048> <0042> <0070> <0062> <0047> <006D> <0056> <0028> <004D> <0046> <002D> <0030> <0035> <002E> <0031> <0032> <0029> <004E> <0057> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 8 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Bold /Encoding /Identity-H /DescendantFonts [58 0 R] /ToUnicode 59 0 R>> endobj 61 0 obj << /Type /FontDescriptor /FontName /QJCAAA+OpenSans-Italic /Flags 4 /FontBBox [-483.398437 -267.578125 1229.00390 1062.01171 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 62 0 R >> endobj 62 0 obj << /Length1 5468 /Length 65 0 R /Filter /FlateDecode >> stream x}Xip[uH }6aW⢅DQV$U(^xI&"ŖOlklUI!gxV7fNic2u<>h[f81-O"9: iVHWs'*?ǚSjC^=+qEb.څ4H%5;%R\lSRâ׊E;tRq;rA \!T4.mH-ڃV( 8He6x >O*>>\nS/?Sɡl, sVx|V E& Fe}'qͦRJ&#v1Ka?;h~V32LN:M-DOovq2htpD$߽@. >C%O2цZbQ%`d 8/ LR(W,:Z=n;lCs^P|'w&dP)ał!ScMh6;Ӏ}bcV?sSZVP0͌M h.5,(%^[ƫFSy!K)ȘiХb/sKzt_"ޓj\]цNzBkrڙ} a='&yH\7 ^fȯӚl f YR-;ǔFJR|,/{&t֧'n,٭юnb΄F%ǀf0 ^fzh"j20ީ scфT¸񉱥Hd2ǛL OKAЮ7|S}˷n4HHwop*+hLg1ְ¿"BaV? 4 /?&jl%f 9ϾbU.юlT"m5E-I{ґϥ/0e .V@ıC;w&,7n=^~?3}"8&͌O*SF&? ^܅{6}or!o{\7Xv`J}e=X "%t~_{捯V>T:#-P=KXI#C>C 4%k@S 4)~kyA]o$+96q\l+dB9끓˻#:< Md,৕VBL(7}R0X #[44XIB)SLF T:MϹe}؎2pȜO_Zzm+۟|hS'XZ,F;qi۪H_2V_>l7m>/2;pFR6i$Ҧvƫ戮}%Icǎ=a y y  UYVv(S˯%+_=34x}`ЃnwK.,2uCh>W@@Fc2;ڏ~~>mjg-D;V- *匷AP&v>pjDbr5B\]%#2^Jnd\fU{[v&ŧP`S5'RL_k9MjAΫjjiMy`wK+u|GbQ]S/PþBY{trȬQE5fk f"/%g!BTB|c(n-J1Ü\JU"Xy . ESri#vU5z@KY_@Z +΃x]]c9Tur)Za͏zv]FC~&ij'$IΒϓwFj!uc|Kqor˫ey'x?b3mS _1 b{T'6NN"YN!ʕ$ŊR8P"*A6XQzN_Ka̋ WQ':`V{.Bn,Thz1sh jY e`Awf} ߍՎx X;:z»ay-?XRh]`.Vc`MgmA [6gض<66{ Rm-k^{zX*hf/%k]7>lVQ +È"* endstream endobj 65 0 obj 3834 endobj 63 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Italic /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 61 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 710 249 573 494 250 558 250 310 561 476 572 428 572 392 573 865 515 440 457 450 485 310 556 500 ] ] >> endobj 64 0 obj << /Length 595 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0021> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <0077> <002E> <0064> <0065> <006C> <006F> <0069> <002D> <0061> <0078> <006E> <0073> <0075> <0072> <0062> <006D> <0067> <007A> <0076> <0063> <006B> <0066> <0041> <0053> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 6 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Italic /Encoding /Identity-H /DescendantFonts [63 0 R] /ToUnicode 64 0 R>> endobj 2 0 obj << /Type /Pages /Kids [ 5 0 R 18 0 R 35 0 R ] /Count 3 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 66 0000000000 65535 f 0000000009 00000 n 0000042021 00000 n 0000000215 00000 n 0000000310 00000 n 0000001018 00000 n 0000041880 00000 n 0000030304 00000 n 0000036532 00000 n 0000000347 00000 n 0000000391 00000 n 0000000443 00000 n 0000000495 00000 n 0000000760 00000 n 0000001359 00000 n 0000009933 00000 n 0000001139 00000 n 0000001325 00000 n 0000012556 00000 n 0000009954 00000 n 0000010006 00000 n 0000010058 00000 n 0000010110 00000 n 0000010162 00000 n 0000010214 00000 n 0000010542 00000 n 0000010853 00000 n 0000011111 00000 n 0000011558 00000 n 0000011924 00000 n 0000012245 00000 n 0000012923 00000 n 0000016959 00000 n 0000012678 00000 n 0000012854 00000 n 0000018839 00000 n 0000016980 00000 n 0000018672 00000 n 0000018368 00000 n 0000017169 00000 n 0000017289 00000 n 0000017442 00000 n 0000017733 00000 n 0000017950 00000 n 0000018097 00000 n 0000018232 00000 n 0000018735 00000 n 0000019147 00000 n 0000021486 00000 n 0000018961 00000 n 0000019127 00000 n 0000021507 00000 n 0000021773 00000 n 0000028867 00000 n 0000029377 00000 n 0000028846 00000 n 0000030446 00000 n 0000030709 00000 n 0000035393 00000 n 0000035794 00000 n 0000035372 00000 n 0000036671 00000 n 0000036936 00000 n 0000040882 00000 n 0000041233 00000 n 0000040861 00000 n trailer << /Size 66 /Info 1 0 R /Root 46 0 R >> startxref 42133 %%EOF