%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329150543+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 704 0] endobj 10 0 obj [0 /XYZ 40.5000000 684.500000 0] endobj 11 0 obj [0 /XYZ 40.5000000 577.250000 0] endobj 12 0 obj [0 /XYZ 40.5000000 421.250000 0] endobj 13 0 obj << /Type /Annot /Subtype /Link /Rect [160.500000 553.250000 231 565.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/arbeitnehmerentsendung-personal/steuerrecht/jstg-2022-bundesregierung-verabschiedet-entwurf.html) >> >> endobj 14 0 obj << /Type /Annot /Subtype /Link /Rect [113.250000 257 183.750000 269 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/rechnungslegung/bfh-rechnungsabgrenzungsposten-bei-geringfuegigen-betraegen.html) >> >> endobj 15 0 obj << /Type /Annot /Subtype /Link /Rect [121.500000 137 192 149 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bfh-rueckwirkender-teilwertansatz-nach-para-6-abs-5-s-6-estg.html) >> >> endobj 16 0 obj << /Type /Annot /Subtype /Link /Rect [114 29 184.500000 41 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bfh-sperrfirstverstoss-nach-para-6-abs-5-s-6-estg-durch-formwechsel-einer-oberpersonengesellschaft-zu-buchwerten.html) >> >> endobj 5 0 obj << /Type /Page /Parent 2 0 R /Contents 17 0 R /Resources 19 0 R /Annots 20 0 R /MediaBox [0 0 595 842] >> endobj 19 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 20 0 obj [ 13 0 R 14 0 R 15 0 R 16 0 R ] endobj 17 0 obj << /Length 18 0 R /Filter /FlateDecode >> stream x]KFrKvF#>$cka1ZX_Ȫ$YJ]u|D;##_{/s://^s\LꆿOI_8/Qǎ??r Y{?QAsE;ڿTK*ko_q٠r\~ڇe>*rlOvЭ@;YէOxhչ0GwYo6ڇL<p_t{Or&fhܓ/IiM'c;g h[e3I;=y;lb8 :j[hBΪGEQo_fطt_xV]0@m&ogoI/ ɜ?N\:yd9䬍*bY Q]%oNv K Ѯx#x{rX`MpbO*eL[xT:)mm k$iuJ>`Sb Jc*o%\u& dͳ7*ed*'RwAa`AS2|>YZr^t * ]*w*=F-]yI$nlĀ%J>k] >'4dW8@ȥցbʜR0kXrXD@vF PBc$@ V smB M*pb t@D8O$ dHADCV:/fc!KL.xmSG', A3XߤIAi3kK|PjAARmj KnS#${6y.Ɗj-NfX@KLpK LJ[_@r < ɋ2ܙr LkPFP '6O@K`PA@}DZnX`Kbi6HbiÝnGsuaa|Cj"PnIh >NIaL[ >oe;|vӜjb>SeU< ,?VEZ%3D-(2ALaaB=$c8͘Z& PC[/ 8tX-D3x'MV&f=(RBjo2:CbD6 גY_HMa&e=ը!m\%/ wkFIBA@jd >[b (E}668I CBI '&@{N½f'+)9;}06ݰpPpXtC;pl88 }G"$ x^TZZ )";в'ޝS&MӲ c(܌)x*x.Nm1N&_'Nq x801ΛZhA6T,;eAq?g ›<`TA?*MÄ )9MM&8ɵv|uOL &s}0,Bq>>&hSRE')Zߞ) O:H֝|bTwddbO92bOg%tІKy ;W GP{xT&5Dh*(9h$^ѠB=p-L>R2d%8<H, 0@_Ka͉fOϙkpaFcK(ş@DivKpr+" m$X'#QFyN=PzotCQ=mz] 2{6U!?T?X TMo@E8r Dmr+Npgc8 2Q"kV%ڀKMQm郜Ã@ "K?$~+3k ӯh򮇺i1فkK! p$Dڀx(.ui4n)H"8hyGlH.9pS?#:p삇YGPI1.TQ!q/0p%kh!1b{Z bNoCF;}wȧ  a)*? z='D9P_<57, E y^ B0IQDz^:(Wa&@GzK [ C8"pnD:X.{t"@KUA. P,[!@a9>S8tD QE 4v`R*R=/ i*@Lr_OhR2I\ P_}Hr"@NRb[)E" b At T1K 5aؚ PLȴ%JJ,,m)@ %)1Nh~܃z U;%׭%ZN( {C"@p#p8XOv?Җ"1R]` rdP9_ ~^~h|/sY:JIl]TVɫ2v-I0~$$O(3φ?Ick1=l`ͨRXQYϖ 8ˬ^0iO{.WL¢b|ӞKxC<9/ }I;hge%a\bjs /{(P =h/?K;4SO{%)Y̓ |BP E&iz 1-XXvVxbԘnfНc"?8C+#vȑ6t mv Q>9 ̧u:亁'gDN;5KIFǖS|ݜ.Fn>><>Y`azCjh-,ïv>$K<ӎѢ;&Q[aH`1w1UHOdӍ%ș>Q@(F^At#d`<֊^Z+} <^{;rؚꑞ"99G~~4ݷ|l˦-NS'M/ˮy|MOI[e"nҭ\y~~FAQw,'#=.:?//9A.ў|'26v}~Ѣ,E57Zmλ^7S,)=⩻*Oڃx<{~<xtxȞkؖkʏ5ψͮp+a}9Ie𒄗e4mjtOwE:G2~mYI+S~fqk[X0ϔ`}JUܚ)/ ߸y nB'}bQln(7DVB,Hʲ^S^?IԏD~na'X__ t1r{(1cw Vj+|A]*ߣ_~28PPsDn}`ό?Z%ND&)D+ O!o4B1L7w7i"uwn;﮵{ ֵ%Ac$LA]+RJ|7j lVasɰpsri6\Nac,^9nȔPmK\mN+~-O!<Q7X|έ~.D:^Rȍ^ tݘm_ŋ}oKGx(x d$vsI2;W[aY~$/"ͦlK%PҨKU-$Ł$9K2Syl-x{.Eil.ZdÏ/ͧm q16 ߬~6fs38Z(ᢸի&r/L HÊiF׈ZbI[t!Q9m`޺`;)پs n0َBv$IōҕH Kl!HH-fjjkd[7oJV! |дM\k6r-WRgwK+$KU<* ܟfy$;6E'ٱ.`3xshnZ-Yf=e` =[x79igqQo##9Q7PD! g\WR-G[* <I{vE>+oIxBbIj@ lfx\Kd$u\`ϑ޵[{{.$žeE`7hdb6FI?&]wϴQ:Tωnwl8LY#Y_Fy^T q,D^S7lU%tl6EOMM{͔V[x"UB+KK46OZ8nB"DaՄw|- żõB y*(}7<^)F>W[ߜm2er]:ߩKIEO. Scm:IIǶl/0|p*> ٗMO}&iӿ|orY>>ifsv%!"ySW}Uq3 vCe* %/ȍ "*ozZZ+ ;\-Muko^UY\7Jg4O-g_])5 VMoV]-)CuM/WkT=ZhnS7Ggj[`AT>cFclk];>%:]\C|[1%IVGfv|dltwx==s@ g.Tں‹<>Jpq@(wq͗2srIV+{\'X5qwu,zTY>ϧsEȋ,G<>dzɑ.IX|>g̦_ vA#ؑl~ʺnHn*^pāpR9 )i*W"}$KN槍;in_ξY˺[<' {=Yوw)"KU*<'ў`r3u7DIj>k1𛷏 .I;:{$douVTY*nxNQ5OʾI$pn E!^5G.逢+0%1jvVX%"mz0N~B\ڌErؙ_>vsd:#`éR;fI~؞I¢>O\sYc] 7AEuᱟ83bx7F=xL-,$NI7d5C?'vv-vҴNIz;iRo'5vK$Q۽u껍*!JQRa5x[[7O`^'I5mnUBPv5P%5Q!\P;w[PkĈzU0j nMy>8$9q\d\MY}U\&J@Revv@v%r$ T&IHE·ʋ;l}~(\kRJksG~9楯V*]/]o{TjZ =VUZպfޞE5Z%9HTu ]W= KqVGoG x[m漲ɑd}J v+I`7\@y,Z]j<Cxu3%K.[}fit+T!V\j_W,n]wViQu~u+i*bk}-Gd|s2+[P6Ltc$Ϻjd̳~K$:^|f"VU^.UxD3v+MdΊUq7$R7CroV]T$aȊv+yjtĨ;.`gZ}*PQΞE\3!=\}*<]u+K<5 IU>jZ{ҫiuB^Ew{6EVPIJf'qVpsbUYDyI{XnmZuvDz #KUX!h\.*_N–̛F#9}}uiRvJʗ?g)uf+ҸÍKRޞ.j[px'e_7sP"OUU6f%&*>EZIeV ̛gnuˮK>UP.zf?ڼDeQbPSv)ŠŠQ jMLbPAOhET ѱWF%D0+|*qrk(3ErHw 2[?~~\~ endstream endobj 18 0 obj 8842 endobj 22 0 obj [1 /XYZ 40.5000000 337.250000 0] endobj 23 0 obj [1 /XYZ 40.5000000 235.250000 0] endobj 24 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 199.250000 385.500000 223.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesrat.de/SharedDocs/drucksachen/2022/0401-0500/457-22\(B\).pdf?__blob=publicationFile&v=1) >> >> endobj 25 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 108.500000 127.500000 120.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (mailto:dgegusch@deloitte.de) >> >> endobj 26 0 obj << /Type /Annot /Subtype /Link /Rect [58.5000000 95.7500000 125.250000 107.750000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (tel:+4921187723826) >> >> endobj 21 0 obj << /Type /Page /Parent 2 0 R /Contents 27 0 R /Resources 29 0 R /Annots 30 0 R /MediaBox [0 0 595 842] >> endobj 29 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F6 6 0 R /F8 8 0 R >> /XObject << >> >> endobj 30 0 obj [ 24 0 R 25 0 R 26 0 R ] endobj 27 0 obj << /Length 28 0 R /Filter /FlateDecode >> stream x]]}ׯsr|} a}P8M zRҒ":#ht#%̙D'e,>~aʽ{T&{5z}};oF?'dߺJ>~<~?m_Ʊ1I{unyeh~߽?iLM47Qfi~<*2fQ^NҼԧ=Gp"Jl4w}D_TӟjM]pR3`/b_䧻+J/:^'.}Uڴw%{ʬ_L2]Ib77={#[gDQ<LSg*< Ԝ?zMHPilW>}m[,m1n(iK+,N,&1QdJ-{ሞ%ín1ѥ͇GP-{OW2#f(P|I<mR|1i~_4 `]R{Jsgr ؞^f7{f7ެo"oYx= xXP :ΡN\y:AMVKhL%1BxAᷠG7U6ոm@+-晭[ PET6@e*s"*29T@ePY~)jt(݆tll<5L6to&d1%]wك2 +TC̔I撵 PYUvUtr)U B+ʮLfS8PV&pjv_ fZ3+c(k"'* yf2a?0OWDjp\yt<%=LB8//~% obU :6ob$EިҭL9xgvCaLů7SŜ&LMʤ)&h aj+hcYNL/")L-=BRډ@Y1P6ICC/zaL4}fx2G'l.QY0Xܯa7,{ʆe߰畻˞},{^\²e~DzOO?a=/X>wXQ>I6_dB'b'0cW=vT3G| U}GȢfFzyyFUb>$E=x)tZy6i}npuOKcѭ N SE075]! h&_/uǧ'wQgQLΚk>M19! mշ TjBQ$a d^H)ZB(-{ΰ'6x IhΚ>ؔ;0$'Q>h]ծaIIbn"P6Za@9"ؘij &VZ5gE3tn E9~SXQ3&D*C5;L=m,](7;lZŽߣ#p 76D67ዪ/Kx2x/i'<|Q]UQ/O_)BQ8Z<ƱY> F,6յAbSo_3Qu]CnL[>(bI2LUљn΂^#Cz\D3&4~1_Ie([˖*(`\S/4XY 1 $Pn0f⭺+MԹħ3{Fr}t1+N}d]CAULM؍$rL/,@4x8+k2o*ݨHR"P;K€ƖWHt',?L & *_dW,TOe""N`慐u${r~p/66;1?6-Jށ=X97cAiP(HUaekhwT)l`1D4. G-0t` .YqjC;Ařx>8/RXSLS!,|p(!xMU{Y t4w!Uv)|/i|*OZe|~>eI~PeC3jun^ꑢ8aAeZ Kv23SzԌ`+8OQq)vUn;j~1_E]Mb+#Ė1xCZJ PBnrLsSc8< gR8[RˠU@6ܭ4T9Z3 &YA_޿3Hx/ӃԎP/σs2yM+v x(k@WBY|e3ޥaFW48W&rQe҆z{U@,x 1OmP`0C5r0ډܫܦP7')LAJa2mf6m @&&NFq!?M٠g < ݝr Ck:wpҪ(J |y;~ZTwj궚' Ѝ/^6s;āL5-9)\<"egk'>M+01a$Eލ38M 8>5kQ5ϣtVj|8O zt#%7׍nk/Ͻ%> endobj 35 0 obj <> endobj 36 0 obj <> endobj 37 0 obj <> endobj 38 0 obj <> endobj 39 0 obj <> endobj 34 0 obj <> endobj 33 0 obj <> endobj 40 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 33 0 R /PageMode /UseOutlines /Dests 32 0 R >> endobj 31 0 obj << /Type /Page /Parent 2 0 R /Contents 41 0 R /Resources 43 0 R /Annots 44 0 R /MediaBox [0 0 595 842] >> endobj 43 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R >> /XObject << >> >> endobj 44 0 obj [ ] endobj 41 0 obj << /Length 42 0 R /Filter /FlateDecode >> stream x]MoFW\2w@QQ=0,iZMP5RҊ%<;"6hb{Mr9;훙폏|MoOc-"n<6>}N:yHڿW6S/m~sRj)ozrQ6۟gn~/-,Yg}pkM7NhԙkoO_۝OmMYEZ3?'79.]gw'oV}<]}Lw]j{mmOVn!]}JLm|d[tKo[ܢLu/}KmuѼw+^Էwsjx۶׸.5s[Uе8[lhupMxv-?V|ƕyY3s`[NkkNx9Rvg'cC5# ܍@߰5T;ۖb5ͮ#F7l!8c5%Zl>O|l1o}˱`7eT9= 3>0 nݼG|!-MVHwEu:aV}bţZbf1'7 ̬=1>Vf؏}eI< 20o 1P:!lvx% 0a2Qٕe<>57S(]G Z4>j5CdVb.#XGvcM[gSV_kƔ39cv3KWdh l[}-/:Z9] GHtY6Nܨ=}-aGe4xQ=k)[/p%%g@yi+YYS9L%SDEB=pGvvE?۽iNr&p/*%f}ă뛵QkŊl)OW@MFV}\ 2Hۯc7l6Q+uWi)**gJ!d#Ng  ZZz&/4`Tv+`fb2390g&C1ē4kj&cGJKN뿖2ZGnXZJ{evֲCL,d)3|jeڻرM&S@Flхk/gCul ,) :ʽj:5 Β h9,3DkXv9+2)>V(| sHd1Fɽ=.s`B`~0> MRLZTù"LplfC mTMbX#)VYt`?f{^ЇlǶi^E-$ϟA> endstream endobj 42 0 obj 2264 endobj 45 0 obj << /Type /FontDescriptor /FontName /QTBAAA+OpenSans-Regular /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 46 0 R >> endobj 46 0 obj << /Length1 10756 /Length 49 0 R /Filter /FlateDecode >> stream xzxǕ 6+H4,` "6IYŒLUV,ˊ&DvȖζ\r_RvlKvr/jg3;=aPA$B FT:{C3fhPfPw_e_-BsD~HE v;Գ!M!d{}ЇCJ݄'O&GВ ,n5z+G?pwT FЗޡWKvnS)U2b$RJPgG*j׷qM]ּ5=64\Y߿gfDytoꞑk|93QjSZlfL[.c)JL%ӶmH T$ QQq_Ow+ŮڎJ㼂}gxԑuZOJ_~,3}9pc= e3%c̢< {X5U%nEg{}[ZL&޾*îT[ec5UY[&<>} NQLy5ؑjWb"V6y.)CAS͋cX.XX&Z Ƣ2D"/yJ-9? 4fƒ OĸL"KeS {֖s_~: ݽJ]ofJ1.-vQŢRQNP<đͪk[?K<{y\\m dG`]msC]]μ{jVnBtRpl}X<繊nݝ3'Z5PRYK%w Nh}r)_j U. ytoS8a~,ZjpA@*KM^_竌0 j G5vTcǶE Fd?[?Ti)ܒJk&5E &R(SRA'ɉ`fKR*ƩIt([`]߅e!DtKsF͔wHbQzNhT 4V Svk@+o0[B.R*|.)߷c6UR$)9Cb2-y>YfBa!_mj2Ә\&kT9-I{ۭV:B*wc4".b)9D&"9Jw2͹59 z],~"e ] ^Vp$:5hP9nHuF%VU,Lɩؙn;ή":  xζv)$%-C먩jDK]M!N$&eX2!OL`MA3(@q8nG?9?t oO5uů*.).?O}PID ^A΁dPDJ=nnل#g`F}l#dCfYٕG*!r.,ym~}3.l1zd W Ǝ"cZ y<&l].&bZC1DQ!?T_]iXKr'+3X)yF<9%n.,غ7gRyfKgׁ=]& R!#~NS1{iv!Kb-:PK,j5}%%]GWJ O:61^T\櫘y7uv]§Pukg.)uo{׎NH6'HZ?8 'hNkU(LdH]Na.Iv['빯X#K$g^%J3 oҖUoN>qK Wϭ1ScDʃѢnL.^l<%ɉrsGld̥y<]L;:`E.0)u֕g22%Yr+(}Eӕ,&oA}Eߚ~+ɭ7oL}q#8e@gt@Z 0T;`\X>6]"6*:ˊ HÉ{ |r!{Es"9"9X̹bbHdsby|#ebQ|(C ֕uFFeA F1KY9;;?ˮL( ɉ[!^_8`Q$Ƨ^#S9pVL޵{ /ʑWz]d-zD 1N0C= nlkvl3l99&+$ py@D _,+ť\N|( K&sEXÒ56Li_DrّŎ\AGϜbE!D"(nT| Ӂ bZTfJIIbBRw xܙo+R2RlvE! D8]*?",3KҁG*|uJ(uGo~??'oO=Js=a0 ľ  d$ǎsT0'<i+ON} Kj`7>t-p3UL$SOǼpB8uS3 G+ "`ubi{ծbKŮvg?胇g=tYd5p2ږPl!#ȷ>'53ԩ3zhOԄ⿭ ˝UbUcjE[K ܉6 Qߍowhy79ИhF>yShndl />7P~@̭M )xIѼϓhabl#'Ǔ̱;á}4 l_$sC#C߶\6R$$TKJJtKj8YJE?[rBvh= iсĆYPS1XgVH?/ ^|灝$"IɁx7̑\_8Z"S&h 2v.<B&tztl {) 5֛ |y}/(6l{lx47_לҧf=\W:<(mL~X$ YP)jB?- 8d3:~=>0O??#xrIu=TN(VRqDsVJV=ڌ 6mmպoHWu8`4WSr:krbyIt8r ԝɯMO{@.s5:yi陓]+COCX('~OҠO-bS}V]}o4biyXX[,}PV_U=1}J#SX[k2p3Lw. >0v)3 {< Tz|Z,$={nkP,;vn&&Dk=<6RjM]Æ⑆F]) 73y*eS )X@1pjqWg++j+e[SS UO sWZDcS.?U:Q"7dMUZs0]TR.۪V^d"5}ŅUNvӦrd̈|@#,]^~P[U$$|At4B$CQee9FjTOvFPfZ OZScpQK=\8Ʋ:4$Ugtv\i0v`p&SYi}ݝ6\wn;Tk Uصm躆zbEa=cR''=sj+6oonF**..-u'Vޞwc6Ϡq6ąeDgXg~۟n4tI={LJƺ54m,[vӣ{6~}ad̖M|4oߞm?]>wԳݳ@SY%mxܒAKvKɉIK\eVT 3) yQ/&;ʱ &aEqﭤJ ͢X89Ѡ/< -!+[<4\t6yWT.$=6A. |~<76L&H"[NWhr ˨M,I% %FtcI-{!9\ľS,X/1 $ÑV=؄ml9%F}r2w{wMWqw6M ڱ3orsOvunɎPg ]tg]ml  <{͠3%F ¨afk𵽳r!oeZ|21/?؆{JqKON)(ln>Yl}BW|FuL^ųsdo_G& {<>~E]qSqrkO 7OQ?܃D*:ϗ6=t`364Ңop_~& Y$f&Q'3$ VOBүzxExo`hM ۉ V#Py_ |rzQ ys,ۊvTO ʄT.̻ހƜ%!M. iĆv;%4S"ӄ?:ع@ JkSCB+A/p,e|$? .JLRPi1p6s~ #b(/#c" #EEGMFz:gFG1Y#f}̓1} @X<(<1KMPed0ӟXxnLAnKL s-&Q6z7Ԧ 6 P$0ԎE6lHQ>jSǩ0|-P;({ M@F&斠Fg-Gj@ X3x/ʅs&ۦaCFazzԃ j 0cp axFa NQAx0' <0Ͽ*Fת3GӴ9d>0O4 IslE 5²hVófu04\g@? endstream endobj 49 0 obj 7359 endobj 47 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Regular /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 45 0 R /CIDToGIDMap /Identity /W [0 [595 258 567 567 261 567 567 720 250 557 641 608 608 607 473 405 539 608 551 354 918 721 551 618 465 544 250 607 607 475 597 0 266 334 627 607 257 496 612 597 217 608 916 747 319 892 769 293 546 519 293 568 261 627 591 521 551 723 731 512 250 567 567 597 573 567 364 567 510 567 277 567 772 497 518 261 889 567 ] ] >> endobj 48 0 obj << /Length 903 >> 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> <004D> [<0020> <0032> <0038> <002E> <0031> <0030> <0044> <0069> <0065> <0042> <0075> <006E> <0064> <0073> <0072> <0067> <0068> <0061> <0074> <006D> <0047> <00E4> <00DF> <007A> <0053> <006C> <004B> <0062> <0063> <006F> <200B> <004A> <0066> <0041> <0070> <002C> <0076> <0052> <0050> <0027> <00FC> <0057> <004E> <002D> <004D> <0077> <0028> <0054> <0078> <0029> <005A> <003A> <00C4> <0056> <006B> <0045> <0055> <0048> <0046> <006A> <0034> <0035> <00F6> <0058> <0033> <002F> <0039> <00A7> <0036> <0049> <0037> <004F> <0079> <004C> <003B> <0040> <002B> ] 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 [47 0 R] /ToUnicode 48 0 R>> endobj 50 0 obj << /Type /FontDescriptor /FontName /QYBAAA+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 51 0 R >> endobj 51 0 obj << /Length1 4432 /Length 54 0 R /Filter /FlateDecode >> stream xuW pjWJ[ʲdYò,W|}ű;>s88q 5Is bАN`hK3 0 hݷUlվ{_50RlsN}#w;{оoFzF_rp; n$d=D?2:P8zûl&ȟD`o_d=}yqj00.8}R&Ĉux|e}}%Yswd ; _* ,pBR(Wk>z\)ʤuW?][:ߓֶ;=`4QbO$Πִ>GBr?: X46~h8>ԩӀ:!XX075SkXd*n }!Tq[ܱ|[,Rށɉ͵PUl4V]itl }j=H"I&b~Y5#ŵ^L*5=PSqi[|r"x@d1ZJBi֛-IJSwջx쑥:;sO{}>xSL-LO%gQ2zwi8k*<.Ɖ\c6tL9.?` Xh|LsDႡ2U4[aG,JEspN8wVU u%fgnEGϽ~goC\hj\VkK+'nu$`mn6漞. sx ?K dYƬ>BK ɧ'DW\Rc ֨螯g'q`6Pqn=AP6o-_:ti\4%O.-w\Mr]VLO1Rwȿ{ zy"Ft+Z0.U64E",qhF0yx5f`fKE[>YJO, Wx^#%yޝ~uᆎlH;];6jYyc{͂DsvhJH&7955ْQּ3 u*==VT*9%ǘk H;!+b)Xa} q8\%u C~jklBX+6196$%6>ֲV07޴FӌY_]< %Dg,+W8גgp2,hw8|v=pA˶iYVj^W+iXHbo_bw$ҋ7!'u։Q3lNJH[* hk:;>ojjeJ6C5(vbUxSУwabǍ,V%SGnQef\ }I1>9pBY. O[!x#C'.nrC|<^ %4g;]P!lMNG+9Ԓ)Ʋ -䚲[[& H~g0 J~j<7~u*Q1h%)9K<3ş#"5S+о;)Ps]5-+$/M@  2\ZVk?tp7Ͻ8]*#U!fhR#w;( a\@b7"/p*5s! u\p!Q+$QtnىID9ok"q4oڤ3ײ"pq+<֎gL;p\ Y,9D'/"axMzzʬr}L7Zm* m{GmNtNܵ+. wli{h.yĄ^pY)BF =25wC'ZBPEԦyܛ{6UWVnڌm&p0w(hҔX6ՆǪkt 6kBP%1wYRs#B8~m _u׏BV* CzsDG2V4A_ =Bz$ O3>A𮡪4KcJ񋭔35,"m89!J9O%R(x2/ 5t:-_.9E.FxޥLT7cmI4zIcjT-"q4=o==J0DHrQB(b'4i@HKz↊(ìHEZ"Rp1NCN 0O&yӐ5L҂#9dRͤ׌8/*! } m WN;!̘&ۉWQat a% !L礸{(Yq> /FontDescriptor 50 0 R /CIDToGIDMap /Identity /W [0 [595 328 546 431 718 258 567 567 283 667 652 652 628 586 493 450 599 303 974 303 560 684 615 759 652 628 510 544 ] ] >> endobj 53 0 obj << /Length 553 >> 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> <001B> [<004A> <0053> <0074> <0047> <0020> <0032> <0030> <003A> <0042> <0075> <006E> <0064> <0065> <0073> <0072> <0061> <0069> <006D> <006C> <0067> <0041> <006B> <0048> <0068> <0062> <0063> <0046> ] 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 [52 0 R] /ToUnicode 53 0 R>> endobj 55 0 obj << /Type /FontDescriptor /FontName /QDCAAA+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 56 0 R >> endobj 56 0 obj << /Length1 6412 /Length 59 0 R /Filter /FlateDecode >> stream xX pU~%Yvؖ,Yu}.˒|IS}_l'q!$L.HQL2!0pd3n2LmAvwf-`̰[CBbydI)^7"tu8܋~'g" +;2S aW꺹m%OBMSt! ׿wȆAaeP!bQT7~{S=I w!%pz+ T(K܇>ͽjB[; u-a " buCuA'fHg\n>.[f]5^6ܳW찏 ݡqk.V9j&_9'A].iTR)Vy=A^zC环.]^>rt{)J>rw>?8Ш]GL/=Cojz= #FjHhE d_1$[FCZ> !ں{bq _ZVu*u(2͖IUZ%K/4-_!>EWpi~?+ h4k!ފ1yM~,g?;ZD岈^a.VVt hڡ*Mk1.^_ |9+jad@Qf :u.-& 4ìvъW A95m6豤fohKwzDitK]aUeq6cQ^ًT \v8l&F,/,# ٝ*MYvfsoo۹}r_Xb9o\T{>xKggϖz0L &PfK-jYPY@ ^s~,w^  h5\?NFL̤z+oy p+֖\uh~KSzCg9 ݮǎ2[==-qZQ!VKI+ iRJ/F@3X{n?}/ ȵiO@*eX^Llo:X*[M[*)?4;lZؾx0\0Pc}GfgӣCaGgәh1'DBC$dbpM$HO @JJYMa/W&Yuzy"hT%^pqGh9]_!b+4)C`@"IWRϒ߁mϊK ?C6Ѕ== x9d7dOa_`,Z-c]ޞ{wL9D[W^xiZ 4`352:1^~اO xq?^xw]֗}og!Ng~~-aaҐ cInb,uX엏 jt> N'[Sc-Y`)pdaw藦׀-:Ԗm/M떯I~}yaa{%VXr'Aq԰z尌3~OZBl4:=p0({ޞLD,UV'bꔺF(7}Jd,Vb9Ʃ9&XFɘ@v=2 1\+p +w#y,zEtx0s{%!jenb1ډ3KVV'v02t|A΂knZu/ˋNg$RUպjjt[ZG!y$ɘ6n`i@IH(*[wf`?ɗ(kTJ)~u'@Sx:%PS}JzrR ( qix}"j!k̥?NK6'[AgMK#ٽ $"b΍ztt,m_ וeP,)AB2]6Y٪g@97GCu>ra4V63ެxɦZpBcGAd͊|Rdx&8et7ZILo򙬈h ͢;t+<=W<% Z XK-|4W8RZa$k9.f5VɕY_inƭ3PH4w d}1MՕZ)j{nh\H)j@X`]5hopzT57mKYqk-NH05.ggcO8#QtWdjQm6Pۻӥ2%GRIyuyYQH [fZ*YJn fZ#֋xxr`x97hK e%-(RL%*X9OyRц&Cz\2Hf& 19򗍹% Ką,};A4=w"sIz$`hJ?)9Y׿kDC#PĿ0LsZ?F,ւ3üoKd*gsIY汥Ow!yﲠUXif׿0n}ӓ, [O3dg{v;N:GK̴u8BE} >Ӵ2sW54(m v H'3M)$j5Ƶ?.^Kκ,% z&1+r;-Ã[[-sma4(Z* bmt淎DzKeTܖ=ME%rQ }j(#ҝ^ӐG ~?$jZ=aBXEh ̗%e" ԸYwUu3>e6-`ڼ?ehZ&WԨfwo[%ѨlPm-JpwJ~/3So]p'd1QTm8T r?p )1(]BNJJ<Oɗ6RNrko侾< 0)P 4e_spdBWM6+~?k'6@q(瞛zW@WaL;ofcL{m(' b(HEcį~vshy e PGPA_~Ʊ"Zϝ ɗ4 ~#j};FAoϢ478,%X:i~uh>o71OD a$N_$&#"RU s*8y(V4YzчB3r1ӄ  [~o1VG/"T(c/Z*I\(SH2ɱP#%ʥȃeX|Pƨ?Q(Srl\J9Vu#gV^h dz<1hߔՈnʽ7f #!w5 kp=nmp͢yiJ gڷ\,h]$ 03wա81+#l7.־4sRYϻ"y^Eh#'=7<<9M.Q̷b(sږẑ桶g endstream endobj 59 0 obj 4419 endobj 57 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Italic /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 55 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 710 249 573 494 250 558 250 310 561 476 572 428 572 392 457 485 865 250 515 546 546 573 561 512 595 545 450 572 310 440 556 ] ] >> endobj 58 0 obj << /Length 644 >> 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> <0028> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <0077> <002E> <0064> <0065> <006C> <006F> <0069> <002D> <0061> <0078> <006E> <0073> <0075> <0072> <0076> <006B> <006D> <006A> <0067> <0032> <0030> <0062> <0050> <0045> <0042> <0056> <0063> <00FC> <0066> <007A> <0041> ] 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 [57 0 R] /ToUnicode 58 0 R>> endobj 2 0 obj << /Type /Pages /Kids [ 5 0 R 21 0 R 31 0 R ] /Count 3 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 60 0000000000 65535 f 0000000009 00000 n 0000041002 00000 n 0000000215 00000 n 0000000310 00000 n 0000001668 00000 n 0000040861 00000 n 0000030227 00000 n 0000034851 00000 n 0000000347 00000 n 0000000391 00000 n 0000000443 00000 n 0000000495 00000 n 0000000547 00000 n 0000000830 00000 n 0000001090 00000 n 0000001354 00000 n 0000002023 00000 n 0000010941 00000 n 0000001789 00000 n 0000001975 00000 n 0000011699 00000 n 0000010962 00000 n 0000011014 00000 n 0000011066 00000 n 0000011332 00000 n 0000011520 00000 n 0000012048 00000 n 0000017185 00000 n 0000011821 00000 n 0000012007 00000 n 0000018339 00000 n 0000017206 00000 n 0000018172 00000 n 0000017988 00000 n 0000017353 00000 n 0000017467 00000 n 0000017602 00000 n 0000017741 00000 n 0000017870 00000 n 0000018235 00000 n 0000018647 00000 n 0000020987 00000 n 0000018461 00000 n 0000018627 00000 n 0000021008 00000 n 0000021274 00000 n 0000028746 00000 n 0000029272 00000 n 0000028725 00000 n 0000030369 00000 n 0000030632 00000 n 0000033921 00000 n 0000034246 00000 n 0000033900 00000 n 0000034990 00000 n 0000035255 00000 n 0000039786 00000 n 0000040165 00000 n 0000039765 00000 n trailer << /Size 60 /Info 1 0 R /Root 40 0 R >> startxref 41114 %%EOF