%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329112439+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 492.500000 0] endobj 11 0 obj [0 /XYZ 40.5000000 366.500000 0] endobj 12 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 648.500000 391.500000 672.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bmf-finales-schreiben-zum-verlustvortrag-nach-para-8d-kstg.html) >> >> endobj 13 0 obj << /Type /Annot /Subtype /Link /Rect [195 456.500000 265.500000 468.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/weiterentwicklung-der-steuerlichen-verlustverrechnung-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$q 33|0|0|0FaVB}U̪`wGXJ.fw#?~Wvϟ]v{?v o/Qǁ=>(?j jחO~\paQg|_T|fH*koō} ǹ,[+ӻ]t/2ـ`./{+Z .F]V۠!w&E'?(d[+gbZ{K)Z;ed)ј\~`N/`c61L3k~1z\qj[@Ϊ\G19U>pE<<ᬆ`9hGddM;L˯_ ? ^"mDs>2@rFbܨ!7;gf29 cI@BQ(5Et" t"u#A,ŤrIDZm Tj (7D9N&abh bRƙHnBAL밐0hM 4AAA-h*ۀ?1^3t@ >BzHxQ uhT(H@Fb;O4Eܒ6|š^QÍ/6ZRY Ȯ/7č_WEZ%3F-(2ALr\„zp$c94LF o.ơ 2Xn!kd?i 871sIErhRǏ[sCFgH쑀ֆoµd֗:RCIY/5ze6YP . T؄C Cp#u`$ i5Y2>;ZvR1(E=iiyمatu!ɤԆ'&@<8-hj,l&~"fAn`Ǘ cÍCА݇Ad7'Bxp D@˞xw?3NX'O*hr+9/CUsv?Gq?~424X P_.87ZF3a'/I矤#S@t ?;E!p'addd'wq3Hrt0Ky98fGv8y*E5`d"Jk4hPKX4HѠB#[|ifl;C)JuxGҁ$ @ߨKa͎vOāy50(ş@Di@!/F,0"&  ' p1G!ɷJC_mF] 2/lBM?ԸX Th@E8r Dmr)N`gcQ"kV( Jif r2+0,y9{7h\M@> 0̈/:8B$d@.'Hc ɗ?qx4`)AёLO (G88,R؟V+2f$‰#֜wĆ&9=Bc<:ŜӁ @ {)k,9?_CF#',P`-/Fip*VNtmhotaBpXJ*9H_>H%AÉ9n(EU J򼍇Z/hL!Ȥ(DO#/G] PO5RP9-4h1Q4@.< P,[!@a9>S8tD QE1(_ 0!Vr9KJXCJ:/ i)@ۙ^ @G'Ũ$s)@i}!!Ʌ vf8KGo\kp'LZUE8 Y PXR3!ӑD((Y\(t,08BG:=G by#X2GZP5KBb4h(n,R: P]R$ i<(,(;+:X@+KJ6 őS^ PgτX Ppheh S-y8]DN)'l<0WyA}rCp}RIts8LZ[-G6t=Ie-S12ͣHb7GOc  [lzwcsԟ{ve7M_b۟wLo{ɃKR+}gzb'8`ǁ0DeY|ՍOŮ?? ƯiA͏Or;jI-7-ϳy oyi|9]v?!gP<6>C+hkFmvmZϿi3@qю+'~:W[\VY/,S1v$;Ih:mZ_x:ӞsZC N2OM}>cxa@e?:75ė LX+'JZW=b X3 Xy:d_eo3tYFB,1T GHU7Ĭ$:Wҙ?Tmc/=@vs~Fg(#G F/IuFKVy|hP;vS|=yo*{TΠB6Th6U#8VB:>σqڞOSe?~S 㫌YAx+y>Nj.Fh-SOcWp!TX!P37ngv 9n 7^S/)p닦J#XS=[:ߗ;> U̘QÍgԉ,͖9x<%7SYor|C97x5+hjpXyb7P-\oXÍ/\B|s xrn|\br7 FCRݦ6x<o_>76p xs$_ICYd2mUf*b`_*W{o4(+ۊbn(m()@>\&8K6eП0gO܌X*}!u~د`5XߺcF,8|۹>TR<2#3HrLœة۞N`mt5-Nx,D<\<Dy;u{33c{,iN"KU f颣tym'Ub~3%ΕRtZcl<QXDqRg)}Iϟ.㎕8|aɓ/튟;_6wLHx,.ΰ, JNȾš9=nY9#T`,yb=ά(Dumkq/c.է=.NTx[u+Q {N# X[a_JY0%M^ODbYƭX29f&FPO׬QZ~6OqA^fo /Ҷ0DEK`y0Rxmk566{j2XG]>,ex!1 ~Jbv]q" T!RЪɭR^b'^1kI[d>\(HkaHJ[m l=aSɱ< uD,4z+"TA6+)U9u)Y" cu⅊LJ$FY,T9o+myNJ \K*`IslߓpZ3`졅u_%4/ X=9k*o[Ji"0<$f(6+H>Hrݟ#}qV3DKGlX Z _kN86ӄ[}E%xY$0G{&I ll(Y$y$/V R6Ylԣ^tmkOؐ]7+ zӖ^.Ev%!$Sؚ@՘CtJ$ݩs^_IrONz^ʴ"d%i~Hۛ'~0$Maio8GV?^~Po+sopnOږ?7ԭ5nԽyÍr){e<.H~WI잦Y#0)]6+>ʕ]6(h-ȦokUx r{KMemNڳ[Ӵ^4M5 qնeiVѯRW7ѥ{)c7z"I2oJ*snq;^K59wn^.ĵ\6CɜDalҙ>Ϳ9Y!ӽ73O[Y.\ZuM.'V7q$BE^<~>ڼ:" h+;\79I}-Wߧ`V(j٩濂N|mj&IcO+$)/|g7NPŸ4g:7Z ρfwD#RlD|=HlEosX2zK]tsjU1m Z1yw:Iz~A~6p4Ds;IY ﵽG2GL@Q@fst\?$5ƢOᗨ끤e<.my]ʽƩ#MSf%mJӤ)h;4mO4趘{–qQ]|^uZTWW7yUFz(H VR $bTdTrysGPM]yr-3r6>zc^tݸ!ٳ\Zw4 FCQAMƙMsDzdYӼn-[8AD[n['p$*2m]r;/m*;d7N F7!%DCq*yk|boH<Ɋ$]ҷM^q}a,~: T≮zc^t3=u:}}g7}yTju¸ua_uͮJk5.ggx$OIR6SS%ՂS+A"rn(e _\a<\L83=Fk z^h(4v4{;]u# |G~mm=PN9v> kkenrzŻDu MKfXI`^o2}%'ڃ~^hJ|tE&tݫc[)6"pĺyƑ.7*%6jdu>fA΢$&*"nD%y*{áX"IL\D:I("0o&[a5aù7v'Z^}|ݜ&Kiܜ}J)@xfvvhʁ/VHɥ]cIQ _4jv]IIOǶ_ii.^Mi9__>Ӆ);%W '*m:Gʷ;[pa:eL9@uӋ /{ݢqK[CEQ䶇W066^E&zJ^%<~$%:ntϜ N6CV~[f{)$MKW}46,zV [7[*fxO R.IS4mt͆Lc>]OI`yB|C~WE:ǧyȼȏ#1?i(;S$7y (9ũbS%ځϏ`wʷݒhoG(&p>4cu{S|.潉E>7aVCR-cUj}pb5tjWBLއ3yvJ{RݰIu/;p.nB7?[ğa$n-{2č%ARw,[_[tf&[b lEUF0sHKlEXdtN6(^`fŅij̼!}vfnMG+j)p xq|6%koҼ;yO;~,T2xYGIz|V'|j% {k[1j%[; z&} !iGD8U(I20/f$Yd3 Ȉy*t aU+nj +׏ 6m_YVZGXrQcVQ_ m/EДQH$A_ai`Iѯ >!: qi^zW7M7/y`Soک) ..W95)W8{~l﷠ >I ߨU9Ɵ ث]@X9-T:ms" Sةm-g`+/Xwѽ/4{@n`[6^QA36*$5)$ O~y* &nmwT vݾs>42*hG/I&ڄLnITzėW#ն M[JͫN]f9I#u#(nfʗ}׶7v;n.pa*-)%?g r ycs,fNz ^)'!_C]hwLH *fS"R(Ɗ6LlI[hۚʸ{k\ru^&(wJ;6r!@Er04U|$Fr8u^*J!=J$EߎvZ~ybP endstream endobj 15 0 obj 8729 endobj 18 0 obj << /Type /Page /Parent 2 0 R /Contents 19 0 R /Resources 21 0 R /Annots 22 0 R /MediaBox [0 0 595 842] >> endobj 21 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R >> /XObject << >> >> endobj 22 0 obj [ ] endobj 19 0 obj << /Length 20 0 R /Filter /FlateDecode >> stream x]KWh>F@Q(`@E6FDJH:#PIL<3o_~߆*^ںYo0eڕvՏ?V}_f_gwWmپlPoòfSn\w8=^?߾1r^֮Xozz]}e _^^uվMݘz׏/um=ᗶ:uK7@-{jKnh7ku{Z)ߣ`TC(}3&ew؄&{L  55Tl\e')1}_wip/5vgI-Q suh5Q;{ojG~aìbVׂ.i龾n{luңi7fV5:=Ѳ2 c&~Mw'Ib6',3 b}Q=LXCZ@ g[5/{'>h.Ub>=-@` +a{D~KeƲ^```-T=)F\Մ$fǽ'aV^#֊}Q" k?e' aHjq(V6``"-X65ob `{;xe"3Zu={$ރX :l|b;[m<Un]Mg߇c\іRV>vVUR\9\aջ㢿e6ӻW8~?Oe0۴,KYf#+/̀ *4 bڶ[;,gc7J'w/ݻjfӜ(m*VYdYK̘bvbz w*n>TA86C#YL G1j@#bN e b&6ӆ.rO1WS_ܢ{CnX-H3i 24e9k`zxPz Hx-ޓ>{ K5Xزͺgc4ǫ$ `ټ7QwDd,5/-{9V?L&-ƌn\m^.R]]QJQR gyyaSE6xM B3DRs ХT\-m^>(./o}P oOAuy ^>(|{wW8~?=6(>dmQ&HZUt#9C K,n'"һ(Kbf5y|TXW|^eM6S36(9<E0|˄z2L햰exLqe(31pQ %Rea&fxH+IL-~y{3(p3nQxF(J(0µB$^Ǵ',Ǵ'b>94gfǴ^>Uk 1|, 89E-(u"(m,Bzj9)kx9rI͏{YhRo~nfa0 @%&W`q/zG6[N s3TO6ʔef gm4G+AHs&lP~h~3b'xŦ *F-\3 TƆ2kµ͑ þA,fy.p Oc"MjAJA-]"e{&\Z PL}M@&-@S_tJ Δd}d ieh^S{{N"nL==┈4D03Uvfat?afr4%qQQJ*īñǻ- ~OMܔ5E¼ϳFR [f<)wlƉxu=Jl#;-ke"~]vՌUqf;5#+w?iP3zw׌pz욑 Z!E&!dxev* Be82y(hMO{Ί"_<m-RFC18bjWO+۾hlPbFU7M$-'dZн9Z J1 AZsm}ڰfҌj d`*į膂XH٘N%󷍩l TɅ߲„a1QU&[ݨm¨-3=1ض+R@XxdFNf6'3~L))(ŭ\hqƇl} oOa4q0λO qfoT8>1XXE=\= f:cj-Q8ٳ(TQ1??:7:ѝRQXCTԋGG8PY4?h 4fptJWQكC;j\4\PIH0:dB&ߵ {2I^%*ѪX}pC}+ qΖªhh0H߅dVJ8<` 2ϔKE xJxHX`|y:P b!4` JfdbATaD< F/,P;)~1I;&hIUShSvg\5Lc~l)3(_ )gY rsZODF;1ZK_cWtZt z\O;u+w?}W7:zwUW8~?=rN}햋q3aN)]utew"+O1JJ<ۗ:)m7%Qh[" R@"(D);.LڪUcv)֥_&є5pm}l!Gg_88wtIYXC1+A(mAMt ըV*[,)t)%W1iG(%>K& aP% $#6qU*=^/Ѕ#zLuZ fs=1C9 Z B*[b$Q%H&$Et``WˆEUVE-( s[}K@g͝,`sQnmؙMbx ń4x.XRrQG 1 aJ1ZBSyU!7(Y;&dFk0dMYb By&}LkjX D!^+[Id&S0,:V1޾caXL 2Ksiw1=sc\U3K$h1n<)OMq]7k^zL kD3N TȪ@ΐJe`L403\J‘(a UD0m{Ν4 1j$Tt\5Q5߈6 C6g{ {`d$Lɰ변{T> g]a= X@Y@> f1G]hGQ\IZ }mjQ9B;Ɛ5.eB q n@J W\)U'ql_4 21}ДH=|İ1 bDiS@ZeO"՘RcJdm*OarYqQ83"p;p 2,g2^ǦT3pUq0.RY36+Q>ȉrQ`] Ύ.L!e&@{Q`BQ%vCĭٍ (=B=).V1,ւR\v!O@խ ǦJl|5iv6" @ag)E̖KV$LEVсnDNK?k endstream endobj 20 0 obj 5392 endobj 24 0 obj [2 /XYZ 40.5000000 74.7500000 0] endobj 25 0 obj [2 /XYZ 40.5000000 104.750000 0] endobj 26 0 obj << /Type /Annot /Subtype /Link /Rect [61.5000000 50.7500000 164.250000 62.7500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Koerperschaftsteuer_Umwandlungsteuer/2021-03-18-Fortfuehrungsgebundener-Verlustvortrag-Par-8d-KStG.pdf?__blob=publicationFile&v=2) >> >> endobj 27 0 obj << /Type /Annot /Subtype /Link /Rect [187.500000 32.7500000 342.750000 44.7500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Steuerarten/Gewerbesteuer/2021-03-19-gleich-lautende-erlasse-der-obersten-finanzbehoerden-der-laender-zur-anwendung-des-paragraf-8d-KStG-anlage.pdf?__blob=publicationFile&v=1) >> >> endobj 23 0 obj << /Type /Page /Parent 2 0 R /Contents 28 0 R /Resources 30 0 R /Annots 31 0 R /MediaBox [0 0 595 842] >> endobj 30 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 31 0 obj [ 26 0 R 27 0 R ] endobj 28 0 obj << /Length 29 0 R /Filter /FlateDecode >> stream x][ ~q43E$)ЇACEXl u.g3]tزhH~$˿>}9dȺ~aS6s/Ok?~s*S0EGlLSgˏrOw;Yf\;f;5y~~ǷoY:zx:Fo|~()}vٟ_=4[t]ThyV#;Noy9e9Y3S՗]ԗ#'uLf.GܩwH͎N1EbuzRzd.GڵVz~IWG9`~lU2>z39w=b6[CQ-8`s@^ [ũcvj._`%+nD7ICfO>)=V {D}JyF5sXUg5;'9 כHi f;P;wܭF_:4"wN#ZB(A Z]^ ds¬*Z#% U Z9+j2<fӍ*y}sh E*Feպh=hoӝyh E[N̞oaO Y2"|kC'Ecz}:XKRZ^wJ!e>ڲ.:r.Ou'0oc^oil]nv^sq~[\ݝ?zv~=/?yu5/q16X3y3(MoXQ =oF&3;9X]HcWy_<󍦲qۺsƀCL!,"?q2Пk@N$C#U C-,{xELZ!?گd*rD┢x kQTxXU>#0'MZށHJEvsp+qugV-x@b݅612ͨD4Rxq^#U4K ٧Ken!b[ I 0 X~/w>d|”72XdS &RARO_,!#9_$9@%C>t%,EA'⣡)"𠹦*ۢ- h,YOT+Os|ǧZp|g9>ՂS8>UfJSqi6JfRroC)Pu i88-hDH ITҮ0DQ"dQo%}8d*BV^?~ kՄ7 ܵ:G uv&&q.6hucZJytgVm'|[H$ hh$#N0*qbÈ@Z/5(}ĉ[#0IӈR Mٴ_hnhOh,kh0& =Hz` ĻcfH [LJwd$ow.0-0_"Bn0Ypx%6gM2A >u֡R>.\io{ވ=l]L9ED e@rRbƿV\Z^Kjly }C<7H=}Y_aFΛZ3V RkDF CAGZ<1D+ i5@,註iLc/J;iYFO:7$Bd7#rB{/zNh,f%hYE)Ak`2ZX( )T<Ϙ۰WSc|ؑxsxz6@"\ڥN?V:Ļ^GT,"#Q 3q&|#卑#K`ByPYeԏ;Vo@ً?ٻ|I%A'/RETVkI}F>4ԻʽցJMC+pYj!䑥!lTAKsu dzo -Di +8b>cј|2ix7pUQ 2D!"eW13@ҽd#>$-BƓiG?dGĤO4wxs%˽X`(E~"/Yw{!WDJ4Lo!M -LCjN6cd RnI 9ޑL,[qMcl+mCI$}GJնclGWV/e;vĽHK4/^d>Z1`LaD틮73-`3ZFM# ܺo/7JLDn&b+>8JSŜδPGd}P1L}=q$PPw*9pbó#Xsx #o;<"?Y^'O3{U缃^ZJQ^h?ŀe082?e֚h$ZJC^(]lHI¥+C9gCsPȦEa#@B Z"d"7]״LVp?*9@aPaHQ5+qT^1 $cX>5`ܛ׋1{iE!_] ꋯh}[5VC(~F3%n|;wJnu] ?jfӗٸpPzXRIU'D!{w򸄋Fl& d kE^+PYD /V45NcJzQH,*WD&KCM+)tk.3GoK-"/կ8%0[E=mhLcȾXQ\^=!zȠICZ7M4mprjQHy)ܦH $@Zr|5Ъ3}F iI\+yǐiq2EʅOs?uNMBj,-[YԍiN - jVɈ^A/G豕}Ru-<9{^;?}S\IG! \ˁ&-F.c3(͍}ַij^^^Y7&#?(5h\egOCjl_Oݝ".p`MkB?+b/N_սؗ6gKMiF07 Q:ZA9,4aD&-(mʭEJ?:e9kHpy suD Z#.L؅n,"f endstream endobj 29 0 obj 4767 endobj 33 0 obj << /__WKANCHOR_2 9 0 R /__WKANCHOR_4 10 0 R /__WKANCHOR_6 11 0 R /__WKANCHOR_a 24 0 R /__WKANCHOR_8 25 0 R >> endobj 36 0 obj <> endobj 37 0 obj <> endobj 38 0 obj <> endobj 39 0 obj <> endobj 35 0 obj <> endobj 34 0 obj <> endobj 40 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 34 0 R /PageMode /UseOutlines /Dests 33 0 R >> endobj 32 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\~" b.Czz(Eus/%.E[Rϳ+*f&V$7of?>5>wnjKw`Vں)OO&SK/|NJ]fjoM\ }/eRXcǿ_YLE]Ĝ)ќN6_VaTj"O7tǝbN=Axscr}W:O?W?{lmC}㧤Δզhō6YQV~G<:6È݈):lG̝;[)u٪HU~|ʦFTΦ[ ޏq)zf܏G6ct$ȝu]#]{?;\OWǚWG'c'R>g;Ynj ~*g8`xua"o uM@I2z,f(cǦ5!mς铵O@lv\vZAZqfYùb;0(g"OdnĚx/(92b4Rٱzݙzyl61xa-?]։1 s <GT8ҁ: YB-:j u dϜ#֍mU.GԺ~VlNle| @ Št1k6 )x<ef3uxڎ,Tdm.XAN!j¨cD`-Z(LXogzc\B62frEIGOt\IEU >Z̾p)^fL gћhlonV9spg()L !>PXy_YؗcB=B\'Nƙ.17et-[m lLl-Z*bFC.H)80ּtNsȚQG 2ZP$WҜǕjԜc*3FM&gb%GTJHFט.,`@pHA4<8.İC^H gօP߷eXǁֈzp8Lg0q}GxO2hkaQdf9G1슗e"jd#߼T~S+9lZbUu#ap& Z nj.N;#l"|,U&0{I-bX}PUyӢuVnS=+.T 8NonJ~0W/s(#p}A6mD ο!TStñj\kr*p=X5ҧu'yw endstream endobj 42 0 obj 2426 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 11272 /Length 49 0 R /Filter /FlateDecode >> stream xZ`Ǖ]$$шv H`E,")*,*z-e[dM2e[vs/$K\8g]r"N`vϟ#B"77ixK)W=FH}#C^*GzhbSvA8B8op{<~uoEh Bjfd{𧫆}!b ıP`;q 1K[8TL]]/#trlO d>8sjBA[ym8OUPJy\mZgtpyXHSy'7TQ)=MkjkJkZtۭXoJ|~5X׷Yӝ&on4۷g6n~Ai8P2u2)Y$pEJv$II]Ѿ56~ڧ]fK%cX,qpI=shdim=fϷᖶ  {bKsWx7 E#dW4A O`mȤKe3-[]&XVZ"H`C75׀JP+A un3튥g{B2 6ewtg۱\U,j0_lոKlWpMչ{0+JݝE 㼍rH/,́My*8գNѬ2=ޭ-mFAڼeUnS, Սcn/^FO]G*Ɯ*l^[iɕbJi-_es'sPcTFW 20OVnU=r$YۯMIz#ωR-g΄9FΗvxjRR-6cK;COvKF ŒTgqNߖfVZ2,SʖL0;ڟ*e*v5jt 6{$bLxdR)P$(vae`mVPX'`Bz9_4{(D㡾U6+g6l,r [UEQZ^Վ FƎ*f1|GѶs5.|£Q 7~oi߂Ο:N~'XVr%y,,s%zWkP h>:,/` Ğɩm[?~qlk3ȹ}jú%>#8sgwCgVՆDv%3&[_|*d ~Nx^ě%!Zûv/n*x Y]G;;֗} 2Bt֖⻳rQU^hN`VW[cXGlAD1sINXm=& ;{r%%]SQ}"z" UTXz\ڵe鱱tJ 6jt2)-V)C,Z*JU*T\8? _#3BZ%ԕ؇Lм؃X_bף8rOsZmm~g&gFRFutdqa,?grh1W뢱,%>cw2L!I}yDe䖸8s7_1'X!$gIo+{3w= /28]aR) +dP ,ݭ-: ~4c̛&y7jiZ 璑zȗIֶ7.&U+30%- $b.9n_}ѤbQ,J{loR(m6滷65(Bm]T{}f.'^qfK^Xu+Tq7vvgVs~ V$`/X5Ub3*mJjj T>D䔔,( 17SӰ;@9_yIITQ/2W]P"<#JS ˆ!Xs?`Is:;6 hwd GϜ-̟I&M{=hx_!֮+ʕJl}Lms9]ۦ.l֞;;GǙ||,31]FJ[IIr|3>HEh3ҥ I|w S '\rO0 $CsX` @#X,.Ydk3[_۶bھZɲc̱;b=;l{C_R=ee:?$uѩ{kO钒kve-: b)z]@>l`i,²"+\@lMxwEF=!9'ћ .y=%+*1w$?j3uz)ӚGĹɛG榡r%Yo_,k0XL[- H-fW%$˫^.WnLN*`)ߣVXCS67Q8ZSQRN9 eZJ˶zUQDٴ)Q@*W%T"C %Uز+b#BA\D(@-Iy9C6"ޝV|)s ~@]fgrŷ|!ޚE"'зvsN=FXKOĦ:unrvQu\hw[g T?S/F  Kqj:G([d79Fu+DkB3%!cwZG]Δy58N4ap/gttljL"S~j -qZښ[J=uu[J X X4kֆK7Rr'^ o TV,2hA.6K̴B?ummNWz_};)WbʂBȷ Sԙnޅ۸-S^@ ~ZƉܜ MqI>YG^nj-m9ѭhPQe4%F1`m޲ L# 2!lA[,f}Ր;%FX&EɸJYP0E#Jqʮi⒡g0qG54z g4s쨧d hbbUV)F2u$񑡂<\ܼ=Ş# uF=(BؐE\Kn&'s3t`GkSݼ0w 5yGfptk!3e S?}ȗO7&l֑LJ٬wlЈ5ٷ[էߋL[__@qaWzN>ǻg7@B.#0"EHڍTE'EʅmNS_vh[с~E@FL&[8;qQȔ$'eJߐ.O :Ṇ|,6Qci"H+R!{8'u'-Q/vh89BiE$,gAUșC.+YpaX 'TTW'W(u`4g?!53U0d>cG?<9'm㎆ MM{/0`&flCnjx_֕׿ KoںѿӢfL2.[bd FwQ\BfOv@ IǹYcOv4״nzʙë] DUȡ_ެqR|86`Wg-7A2X W_|šn}q,٨D{'8iM}63JQ` ">#25ģ]y*S.v=ߨ>#y%JG58N0h賢KO=LmG9]tG0NЦ)[ c8,y\/1c^%p DjH 1pMRUh3ю(2"%BdJ~EVvnK ׋҈Q |6AGU`~X }᥅yƸhNFL}y0Cv?oScN4 >_C̑dm:yQ \&p]Kx#!;BF }9,4l:l.j ÛWw3beęH99ōF }G]ѯG4&*)fo|?bbO>$ B=jςVt# =V)m v=&`̋kk I1d" .^G!+ \x&xQ>0BZSa˨Q5hv51ÌKޫaLz Akˁ6jg?WMe 5P]#hjƬ+u=yf ] noMbNlo{A=3zewggwFcy5D 3,E3\buVŎY!ۙ`|uakaŬ endstream endobj 49 0 obj 7531 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 [595 258 567 567 261 567 627 521 354 608 557 250 261 720 551 473 641 892 512 608 918 250 496 597 567 567 607 334 608 544 475 405 607 465 769 539 608 591 510 607 721 597 293 546 519 747 293 551 319 551 607 257 250 627 567 518 618 723 405 916 346 567 568 612 731 597 567 567 607 772 266 497 820 772 625 277 723 567 364 ] ] >> endobj 48 0 obj << /Length 910 >> 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> <004E> [<0020> <0032> <0030> <002E> <0038> <0041> <006B> <0074> <0075> <0065> <006C> <003A> <0044> <0061> <0073> <0042> <004D> <0046> <0068> <006D> <0069> <0076> <006F> <0031> <0033> <0064> <0066> <006E> <0053> <0063> <0072> <0062> <007A> <0077> <0067> <00FC> <0056> <00A7> <004B> <0047> <00F6> <0028> <0054> <0078> <004E> <0029> <0045> <002D> <00E4> <0070> <002C> <006A> <00C4> <0039> <004C> <00DF> <0055> <201E> <0057> <201C> <0036> <005A> <0052> <0048> <0050> <0035> <0034> <0071> <0051> <004A> <0079> <0025> <004F> <0043> <0049> <00DC> <0037> <002F> ] 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 5276 /Length 54 0 R /Filter /FlateDecode >> stream xu8 tSyd,eI6ޒeI#K~ɲ%'c ?!6؄ĔPҦefN,cYFO֞4'k:m0B!VP{˳xV9_z BDOa.06#$nY<H|9𱇗M@K$ Кϰ7C^/lcW_,kB^qjoԳ;FIPvߠT $5艹? gBZrDx[_\{WװxoRn봝g(ͱ_~v{)UVB +m;PDNʻ/ #3Rf9bD/ ebh¾+mۺeK sEBqּ*ޒ-WI}>+-%(b%XS]\ve(_%uQ.Zh_ݽHd86"1d7(~ Q^/a.~l+05~]w}J9{J@SQ?I/G0%*3vD>eEiL)֔HCJ{J!y*ji`, mkL b{jŹ+͜Ɏ"sƯ::{cm {*w%\mFkx;ΡvvYGN6qb*(x i yrHhIb'{XǟžMM̩ cRvbL&:d=B@0潇w,blR@R H%9X.X; Eh]JIO@DȞlX$qM͜.&tl@յcǛ8ZtwreJQtv/}X< T#'㟫qTx e$|go`78ݠ/!X{%aOXYdLLJ)S*}}t籽> %,]'Z:.,GS1Eˁ&4UyRQqٝHxd\wR M\Z1!$[D;&ۋ\Hšޚ'7\2p W$v`΁2ѦH>'Bʩ$'gΙ,'FFPuu+|ipcýEE^OW׭R`(z;W;(xl6gOql5Z_]=f~yl EBA>ޏكw cda؆+Ծ<|G[S;4ږ,w}[NWGG[[x Vz~Gb~9GF&saٔl]\f%b,֤0 O{#rh23j MOh/hS|7p˅z[&N|7EVx0ABG Hc?75qVk[,ں?̀S qo _z`:VVV|Tq$RZeeeVV:Ύ5o20+|}lH2/QN{&Z~Z%P٫F: }c>?y韂 J۔;x@X; [_ٟҌ1ozWpn&lϦL>}(IO܇2Y5"z;xKɌ!m-xfaww6"H; .;&cq&VX]$)E̖d;;Z NJRXpc<1ڼ<%tH29쑪6Q[* z?8nVo4j:\[F2=e3d#l̘-nŗ8J<qg1氓zaŗCUfcmMk/-7Y[Z:+4B.Y+6Z>.xbiK쯭s{LXrB/0Ѭ~o~B{r$ ᨤX1\\Th4fS fd<8v ҂śiigHMQo..Cm<({>m+WU{i<=*eg քnq /..}dk+$ IE Z$ 8^RO>ROѲr2HlJuwY`(xS>lUӪ3?euo6&j-.\n2Wvx*4?{D{GgjqHxp.Vn/=샶jKLZKAx, Rd{RC d8MJ vި6 rp]! ۈ2њm,Ж[Ttѯ~$֫p`nh2ӛ:9:߁-r{6=W*z8ṙp5΁fߝ)*;?SQO-l6σ0QR/uibiH&՗=nƒ%];Z]OV贙߁M%- |J>G͓E3r%k66]}:EuPU<'=IG (=#gG@̕.Tu~o$\{ۥq |\w!}: h4T=%bD.Η?-=/V* L7 KO +gf ]΢0s]ԡ 2r d/B6 dadN)#| 4Ѹ1gQ$1RK>\tI9ZaRi+ӿdf Bp^xVx_M 5yt+}b&e` _4@ ?ƅXpyG>a|+^XIasfX,C Z8"w)ꆙqxÚq.4Or~J7h̏r_բ𜂹{+Gm\@;^nA9Y4˜D@ifg3{.dv}uj!/ЫF5ºv =X]xɾ7D/e%\و>8IixLvC-Џ?.8ݴqf`i :9mzC endstream endobj 54 0 obj 3800 endobj 52 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Bold /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 50 0 R /CIDToGIDMap /Identity /W [0 [595 667 935 544 319 556 652 431 849 652 450 384 283 258 645 586 303 493 564 614 599 560 510 652 482 567 628 659 546 718 759 303 806 974 ] ] >> endobj 53 0 obj << /Length 595 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0021> [<0042> <004D> <0046> <002D> <0045> <006E> <0074> <0077> <0075> <0072> <0066> <003A> <0020> <0056> <0065> <006C> <0073> <0076> <006F> <0061> <0067> <0063> <0068> <00A7> <0038> <0064> <004B> <0053> <0047> <0048> <0069> <004E> <006D> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 8 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Bold /Encoding /Identity-H /DescendantFonts [52 0 R] /ToUnicode 53 0 R>> endobj 55 0 obj << /Type /FontDescriptor /FontName /QDCAAA+OpenSans-Italic /Flags 4 /FontBBox [-483.398437 -267.578125 1229.00390 1062.01171 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 56 0 R >> endobj 56 0 obj << /Length1 5376 /Length 59 0 R /Filter /FlateDecode >> stream x}X py~ow)Ľo`, H)ED(+c:[q㉬Hqc+Jq6L:ө6LǭۦV4igG")v;;{-FU3D/pw< }s ޲u,|!33m5@o:~khmVy?»(;?"/@[lkz"E /!BzzD_#CnY:3ɾ$>Pa`PR|G87! atps41 zMBqCs%>?3rsZ.7~f57d?t2}a9q:\r3f !ߺr2A-.î bZ$5 4Iʮ>Ǡ!-ݺ]8{卙.SڜO:1-D/}ju IA0`:iPd`4[oTJId.fa{y93QK'hfYy 4"n*zb21> ,JuJ%VcsFٞGֿ.Wen5qL].xv^DQG1f*>`>( 7-bP+%m "= u5I7IM#&1EUytlb>6>v-t8:lJ؈̞d0\ P{{ɳss3#ɘx'̎ǒeq㣋Hd2ǛJ<ʀO 9_&ʕ@;߾sNڬEJݻũZ64tWD8^UP S 3,C~=/bUɑ\ciGU`k,.DB*>>Dh [-SǖK%:o޻u;՗jqZ`7;6c\xO-dbfx‹q}84wgiJ/yybvT,,H/K  j|o[=s`@>9}Rz-VÑaݡ[&ނ2%OhP}쿫pL*  qW*GX6qlXQh4{=p08wp؁\ O |1j%)P|A%FET( $'Rő]45Y)B)SLF(½ nlXM?\ {ÑrzW(k]d\GOT}l"%*Eub1ډV-/.?dx=>>9l[6<.1;pVRh[$Җh;hP֐W$i0w9aا ζzh&9nl:1cWz|E&VCGgUKꌭZz]C{GN嫉l9aϢ:45@e擟j]X*2̫n3޾AhK4lnɡPD _74B8=@ݡW)z[+Մ(3ߴ?\ڜΑ"1n L[=2tf'R^R}ѥZMNMw_Gb&hUvOv! tvKsrxns2ƫ73LGlĔ?pɠS1f5)hr8Bm5؞1H=Tc鋵q+=@~QXWϣOzl+YptiilTqo(v~_ 2{2FNSF̧K+mT{:e4D#"/ q MPW q~NQW>%8OE3 gA~ 6c H r?AA$ b54M $_B3<'W+:pCFI!/_'Q^=rWyUMUH.gC߄U*2Z [IAS)X9_9H_e|T1WdX c^2T_Eh -Ce{WY ³̢Erh?> /FontDescriptor 55 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 710 249 573 494 250 558 250 310 561 476 572 428 572 392 865 573 310 457 515 450 546 485 ] ] >> endobj 58 0 obj << /Length 581 >> 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> <001F> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <0077> <002E> <0064> <0065> <006C> <006F> <0069> <002D> <0061> <0078> <006E> <0073> <0075> <0072> <006D> <0062> <0066> <0076> <0067> <0063> <0038> <006B> ] 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 18 0 R 23 0 R 32 0 R ] /Count 4 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 60 0000000000 65535 f 0000000009 00000 n 0000046101 00000 n 0000000215 00000 n 0000000310 00000 n 0000001080 00000 n 0000045960 00000 n 0000035398 00000 n 0000040711 00000 n 0000000347 00000 n 0000000391 00000 n 0000000443 00000 n 0000000495 00000 n 0000000778 00000 n 0000001421 00000 n 0000010226 00000 n 0000001201 00000 n 0000001387 00000 n 0000010247 00000 n 0000010555 00000 n 0000016023 00000 n 0000010369 00000 n 0000010535 00000 n 0000016940 00000 n 0000016044 00000 n 0000016096 00000 n 0000016148 00000 n 0000016524 00000 n 0000017272 00000 n 0000022115 00000 n 0000017062 00000 n 0000017238 00000 n 0000023163 00000 n 0000022136 00000 n 0000022996 00000 n 0000022798 00000 n 0000022262 00000 n 0000022382 00000 n 0000022535 00000 n 0000022678 00000 n 0000023059 00000 n 0000023471 00000 n 0000025973 00000 n 0000023285 00000 n 0000023451 00000 n 0000025994 00000 n 0000026260 00000 n 0000033904 00000 n 0000034436 00000 n 0000033883 00000 n 0000035540 00000 n 0000035803 00000 n 0000039715 00000 n 0000040064 00000 n 0000039694 00000 n 0000040850 00000 n 0000041115 00000 n 0000044984 00000 n 0000045327 00000 n 0000044963 00000 n trailer << /Size 60 /Info 1 0 R /Root 40 0 R >> startxref 46220 %%EOF