%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329015342+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 538.250000 0] endobj 11 0 obj [0 /XYZ 40.5000000 238.250000 0] endobj 5 0 obj << /Type /Page /Parent 2 0 R /Contents 12 0 R /Resources 14 0 R /Annots 15 0 R /MediaBox [0 0 595 842] >> endobj 14 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 15 0 obj [ ] endobj 12 0 obj << /Length 13 0 R /Filter /FlateDecode >> stream x]]+}_"l`ﵽ@6Ad:X#{Ւj-:^g( ]:w_vwݗ鿟~1;w+]~yחvmwlį__ i;_SB'!cW/Uz/f?7~\88FaW ^G59N!Ͽ}zqwHgO8$0uC̮'9/?~~ӟ1>=9&c[qg%P7ځyMy_\, xGo{9Xl)pƔQ4veڀzݐ #>1@<7ͳȄ].'z%o-=/ 6}&chh]'-C!'|RqF)6D)Su>&".*vf MĨ lA//. P- Ĵ@sRN6iם7/Whd3^ L]xSa $;za;g!Re?sLt.SC /氿Œ>_N\>J;č'dpP J`wS&:{gd#I-O" L%8qokv0w*1? =!//@ooǁ!d0s@.>DtׁGۘ8\э$0HQFU4 lLqj`I4Iz7u@0CMH( y:@$'̌Ix߰#}zdQУ1 o[3]aW@/$2qx Hzm~ܗy8cR[UbXހ_,6w/*uN\xIhwy^2#W< mTScŀ18l!x.$[a$b=_n\~q9Q2k6z~¥Rmz79k !1tEEq4Zy@bGCʴK2 hl0zk=6L3az!m@q< a .w$+cLNIb 1$4Ghw,8F1't\qAC^ j!5ȯcD䌑.P`mTo tpxJ!*9㧘 Pqd $x6d(EMM/  &]Z42)*He%sĹ5[X$[(l*}(r fh5 p3V3G | mGC3,[$zSCb(|Ms%]!0kMcptqY("SAyMsov7NjŨ@i})!&?F35stSC" W Z)(a(5@a&8l9bg@GPfak(t,vP0h5>z #A=R dP5O @1Zy4N @A4Pb{"QK_C"v0Xƃ@݃S&:\[((G.@1>`\5BdF+NkGStz=d(O<V6' gqf7[,ɶ,q{d|]>K?lRR7y56G+L闗~`_~}q_wI/__2C X;OI9q ;OŮ'q$xI:L7GO vK?)rym40-O?Į3&j~O撿Sk 6HR'OqO[N\˳"}8vxl(ts>g׋VeGO&*+oji sKO}twWi<*!Ґ^q"a⁽/ZA+Ƣp %? Dp+}O~&c7?NB]*~aDwd*Lr| E/9x+; -;'ieQ5?[(I_LFX\qŞ5 OKӋߓqO+xlӑnKƮHp}c͏)f|RP9X ;ZAҲua(S}9ce_MU ^%JL0[cO+h@;EC ϣ :z+K mUʏo@Ǯ1א9v6e殄n$%K|7^ynЀ7%f鐘UpLJEA՟m@&:t}` P`yX@[@mx8o@&o,` G"9ANo7@ ҍKviCޞqY!^K?M)+.]{1f~n_E7'8!+H*I>! KK`v5)$1 ]|m'pײp4d_?!:*%GW|\Du4D@/(ˏ "ƒN1XC1q^P!\Y!QOg7NW 8K $UӦBDmSt^I]i6QYnuS% R`:֭=b_n\s:F;)7lp]G@%*_ S6! Z ԓ_'P54-RUD݊3r*Qv"J"J<*Pޒ2J3$}l5| ~| r 2wC M@Sm(AUHt;ۨ趶+:cD[4yzʻ(;jd]a!2?~ǫLp:{JHDLt# <:qN.i(!Pi"J#jD~Uz)xAWUVD|SKݕ4cwB-rab'ئv٘~sU.sd%qx$Qs-:~RYX5]yW&! &;IP@ߑo(,i/I떡*yܪEbVZKЇO x2I|Jp%w@Nu_J n1~l6pCuϹZ}=CMH=݆+xꭢ[䫜 Z7n'^.Llf#W_5,quϑE++Ф"b&$Թ^b[ RD'dHJҺG_GZߗx҈>G!JKEHWYNT'J}I򾶇CiR^Wwb'8[YD n"=笨Fu=M(yCV|C)F&Q5"eKubJE| c*`}lk<5;kgᜁ vQ."n6%WI1^!EF##ŽOpNk$qޫBS*Qv8 }ɑN9[/!3>GP,'Ynkny|j}:|NPCT#s/K-*H*Z6rKϖ͉%]HaI/SH=Џ[3:%}lw1O?SWrce N8|?EKƑVg%%vIiddsag<ՕA>$Ыt4NjK;f㒥.ZL֩[䦡e*U ~i|cRQNaQ=|⊪.:tKBY\Lx80݃д!뢜Zut6&uj @7Ln)ՂSQ?s(:e & hK*%{z=2 %Nԭ HnE߮yYH{rKՋ Q$>h8X~_2u7:~P#ck2T4+c$lS?رu:aPJTq k:yӭU$f <#{]$ޕ$O+ȗU |UsyI 9'*)Sj]HlcnVvx~ׇʚ Wvk w}cDT#ɶ$hMpݠDn`攸ME?ԵOn*F_\^ uJ߆Kk1QwsHLSvnu{ud5VuK9U핞&ɽT.Vz5rSӡ񢪊ֽ:C&dEi7OقNl^Q- I4r$rn8 ,{VW-P|O龴)ݲXoWߕ)Coqn$ЭwzOǼIbrTD8'jglIξn2ZC*ڼ)~ $=`$Li^=U#.Vfl=B7ZUHA ?ex8wu/`[e:)8]3%9Z_ldI&Q[{MR;I<]na^f!0Y~ FWfOfcs7$_i®mMAӉ^dnrfhluy|L%&I\3ClQx>uwj5KJIuZIlII;7nXsL]'~‘2gwݟB_ssh8^?շs툒 %jh-m+rM/# t.Vފg[q~t D9\DI$ H6C]{.tͦ{RՊ{=If23(gӺؚx`./k(N oMA'pbk4*9^iDzIy9}̖/wP6~2Ǘ8 ) =@ n߫1$wpLj*B$Y oH2}f[k[\$:I$:-@%Hl#IlfMj/W6ff{6{uǭ=uh!h[$xT]U 6捞FeWEz/um5$!T=~9|{x9uK{U׽axd3ݔ}^ w`j1]5D8P^|-p ^$8$CJO uKM$0ONMIrbƗ$gGlءQ*ķhP-и׷0u$wDmbN 3g;5lEʫߕ*v(Ȃ4f<;7 Jk*}a&mKt[ljv-Ni4"4T{M49Cy%z%xF$WiyC+3 tn_M8Z΍x>حR-l58Bc'vVbuhhr$کYےjEۤXTgoo>7PJUd=f(֖ .^ Qmܩiv/TGYYAM%͐EW w޷e.KMխy"jU{U{E ԟ䞯QTrjsn#n-)Ygi-NQw*Z[4D9N$-yh]k[e$\'haSQtzjn[V,yZ}KWgEАA< *.QYҾE=n|]Q߭/Ceo}6ϟsg _@ endstream endobj 13 0 obj 8949 endobj 17 0 obj [1 /XYZ 40.5000000 329 0] endobj 18 0 obj [1 /XYZ 40.5000000 657.500000 0] endobj 19 0 obj [1 /XYZ 40.5000000 281 0] endobj 20 0 obj [1 /XYZ 40.5000000 221 0] endobj 21 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 245 385.500000 269 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/internationales-steuerrecht/fg-koeln-einkuenftekorrektur-bei-teilwertabschreibung-auf-forderungen.html) >> >> endobj 22 0 obj << /Type /Annot /Subtype /Link /Rect [151.500000 197 186 209 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/document.py?Gericht=bfh&Art=en&nr=41860) >> >> endobj 23 0 obj << /Type /Annot /Subtype /Link /Rect [199.500000 197 274.500000 209 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Web/DE/Service/Publikationen/BFH_Entscheidungen/bfh_entscheidungen.html%20) >> >> endobj 24 0 obj << /Type /Annot /Subtype /Link /Rect [151.500000 167 186 179 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/document.py?Gericht=bfh&Art=en&Datum=Aktuell&nr=41866&pos=1&anz=58) >> >> endobj 25 0 obj << /Type /Annot /Subtype /Link /Rect [199.500000 167 274.500000 179 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Web/DE/Service/Publikationen/BFH_Entscheidungen/bfh_entscheidungen.html%20) >> >> endobj 26 0 obj << /Type /Annot /Subtype /Link /Rect [151.500000 137 186 149 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/druckvorschau.py?Gericht=bfh&Art=en&nr=40488%20) >> >> endobj 27 0 obj << /Type /Annot /Subtype /Link /Rect [214.500000 137 285 149 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/internationales-steuerrecht/bfh-rechtsprechungsaenderung-zur-sperrwirkung-des-art-9-abs-1-oecd-ma.html) >> >> endobj 28 0 obj << /Type /Annot /Subtype /Link /Rect [172.500000 101 269.250000 113 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2011-03-29-Anwendung-AStG-Teilwertabschreibungen-Wertminderungen-Darlehen-verbundene-auslaendische-Unternehmen.pdf?__blob=publicationFile&v=3) >> >> endobj 16 0 obj << /Type /Page /Parent 2 0 R /Contents 29 0 R /Resources 31 0 R /Annots 32 0 R /MediaBox [0 0 595 842] >> endobj 31 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 32 0 obj [ 21 0 R 22 0 R 23 0 R 24 0 R 25 0 R 26 0 R 27 0 R 28 0 R ] endobj 29 0 obj << /Length 30 0 R /Filter /FlateDecode >> stream x]MFW2O`@^~$3ygt_iOYwOjcߓ_wߒo>>$K~hs2 LM1M~?>~}Yf3kvCgn}RNVIïm~{~yx}ڽ}'~K07}`o=eԚ8|w|.{UѕDxOݥpn'#se#0OnUY+)zNjܕ +v.uVgf̺7-ܕ]`تSdWރ_aV%R[.]-Õb:2پfo;]>R2ڭO#}M鿢9~*eOj_35H7G+(%F"z \}}h㞓eT]ak)NdcZ|BDl f$1{Azǫ5惍^oÖX9je}( +g)~(׌gHu@U ܶDÖhKAW.4_~_Ge.@~E 2d->/#S6,{h4Ydag1@_QZ&e=u_`3=u'/ <, EicM_Ou%T) U`:HTP/V'^(]V NM)tY p.]Zm7Yi7;Tni%W_PVfmxGk.\1^ ΌZQZ)Ҧ qeBlZpF#VU=%լO sroKXNC$9Sg}h4/o!J!X@S⋟7@c268ĉ8Q494)߷ 3YkYIJ$8Nc, "L1h;%$$"3v]a|\ $v L5G+q#872Bm<ؼo30( kSړPyHV"hl+q|01jjFrR_sZOeVpKŏ̙m( *qd.>e9rǯW丝DžI6.o}ǝIJ/O?TM}]I9|'yџfy{c ;ߞ~{ۇdtoތ?F=wߝm--A(j2nAƤԕQZ57M2J cx(jz˃guaxnY?,(cfIQׇ̜WoϜY+"4gfD TfY"+7E21GpW1p> pW1p;oOjs1p;F=]mUmZ,n9IT'U$m'F=BvMeyS;L3ĊY zΏ=XccGΏ{<' 9?vXEΏkiMW/bZG -nXV6`]# T+)tZ ƒߧU>sH}8k*1BTMQzbm*PzF!D(OM)TVyZu6P@ j(P@:^VZjUNppev@֫fZ5D\yoT3IhE\Y9kose DbL:N֮`C5] TlFDiqyOhaRr1cqjNc"s5DKVT@[\4N=dOLo٦W@ɘ=dF_'qW/_yUĨˢuyfz`a2+67Pu]U+W,،$?kd͜K4]n wӘt|vN#[U:/%a!ѷbuk)g+]Gjһѻ]YzWѻ8zW3w5HVGu0SorԃOEf" Xco@UB#NVH(h=IDT"c[pp4 #+WTFETھbAy^z霮@3!9->] G{ R$F0>s7#LVe> \"m@vpdfg^ϡ HN],!'k*e)w 3߳9 PZXcAeYW k_p;(eO(u`>FP]ش#v.d9nT7HJ07*iXJn#Z/|RhUt,&?Jl 5@# z}=TkHu8'[M c:ܗl1#jԜ2*60ؖ, GJD+ĖGȦ}%cXsR\jK3sPxgEaYbfꇩFZAkl 3 LdIJ6,8DtJog6?;>9J8K[vKUP#bh TS5ijyp:Ug)3c* ؞8*foo}]}fU@@Im88+}HPiycIVƥA9 f&t8>NܭFPUPS}RqJ70;TשѺW>+"oJ$`FiS-<\MW) 4n>1<[HlߪW6Vv 3ΑNa׷tssQC ~{gO}`i<`>Zd"bU*" ɶg%1Oz4;~E`Ӷmrd4\ab:s}`=B y }i2y[Ucl}o]b/x@ԦƎzq\O"{w~ hS\' fOIҗ w?w?q3ψo`d7EO8'9Xh) 9:k$w#xǡ4hsZF܆lp0J ꈯ,#tܳKЦH( [n J;V?L mqq{x:ϡ v͇xQ'6R?>y TُRķ.j'[D9L MBqL S«@PC81U=KR7p<^oNE)N ْTSBTS[8p©-©;t é|NmNT=`\N٧uT\fךߘ)\<羨y9'LƉ<f㓿JlcK:|cV]A؜F v<3.uE{%ba ;Y{>Mgͦt.6 Ê˃kDpA`>ޥP3@#+ Bկ=:Ѫ삖!C犠Y cA D z~N=ćs\wؚޜcóGm LdXk K(EŖ';.J:sY"mpNb Cbnf[e|[> endstream endobj 30 0 obj 4971 endobj 34 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 789.500000 118.500000 801.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (mailto:obusch@deloitte.de) >> >> endobj 35 0 obj << /Type /Annot /Subtype /Link /Rect [58.5000000 776.750000 121.500000 788.750000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (tel:069%2075695-6906) >> >> endobj 36 0 obj << /__WKANCHOR_2 9 0 R /__WKANCHOR_4 10 0 R /__WKANCHOR_6 11 0 R /__WKANCHOR_a 17 0 R /__WKANCHOR_8 18 0 R /__WKANCHOR_c 19 0 R /__WKANCHOR_e 20 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 38 0 obj <> endobj 37 0 obj <> endobj 45 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 37 0 R /PageMode /UseOutlines /Dests 36 0 R >> endobj 33 0 obj << /Type /Page /Parent 2 0 R /Contents 46 0 R /Resources 48 0 R /Annots 49 0 R /MediaBox [0 0 595 842] >> endobj 48 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R >> /XObject << >> >> endobj 49 0 obj [ 34 0 R 35 0 R ] endobj 46 0 obj << /Length 47 0 R /Filter /FlateDecode >> stream x]M6W\ ^'PH@@EEҴ+[ {8fave3`7X7gݘ5PQ$]GZ48jYZCX3)x"\ du?t̙}f1WMq9U1]妌0ۃKkEW&Y7r6#ߵ:sr-kAG&R R~Ml.\~/>ih (KŠN#^l3Qr_0:9vȚ%*2_OVSx 1Pwol ( 1j0A̺1I1<ҕ,uUs P$ \24 Z+^ q62?\*WHM)Mw`& !&nT)kQwkvGV78͙,QXᏑu R8lPnǡ\ a8I "LԪ) &l7"r!uR\TcUtTӂ ]Cp݈X (e[h۲2[x\GY35({%v!i%FA+ƒT2_ҙUŌ׃xi%MY_sHu$"H O_4xhEc{D(8ȝNA&``Go:B.WM& ̣#DW;Fx`KgYF͡ωoعUk.uՖd\e,5Ŝ `ž#Mm"/uc:^v)״p 9N+7lBc%:~b3g5p_d OM=ǧv񪂻ط}/!E;?Ѥm endstream endobj 47 0 obj 2420 endobj 50 0 obj << /Type /FontDescriptor /FontName /QYBAAA+OpenSans-Regular /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 51 0 R >> endobj 51 0 obj << /Length1 11724 /Length 54 0 R /Filter /FlateDecode >> stream xzx\ŵ̽wwեjUWڦוVҪZŒb[]r6rcSl#_$^ A %X~]5̝;s)sfF)D"T]o0O4}]?|J _ $zV>멆> pPO\D spkM+R uEMh!ᮡ_!b=#0b!IJP7Q3ngFj~[|`A~b?P*cг! u%!z:1JF]%"P,t>@W<}ϦϷ ӟt"'vK1..ٽ9%c,Ƚ@_BM&!eZln Xa:iS8rl֞!M^es"Ҍfg鲩N gglmqj]wJ^RGvm24\[3Q0*U۬==JUmzJY_T,L ށ>C9hi+ߏjjhTTӋFMrpSohjZ?ӻ{ =HT sqB&LS}TDV.Ļư ޿{ciZkp_L!IpϿ@`hGY%. o<䅂ₜL7z`4%Ǵs J!ZRB|*'q$[Y(! |zF\|1*T\RkE+p~÷FbQǽW[f BUB;*XL;A|Dt }v A@)B)^F³`JJTXDh8;!!a?DGFB@q(+ё*<,&cbR% BLP+};29Y,I*QU )qoj3e)7'h8Xl$Ym(j1Ha 3kd UUE8 AZNՆsFƎʏc7<}UTW[n^ˁbJ803 28+NSAQVFH|dNYNJ1K\^߳Tٛ0-0U3$VˇAm/WܞsB%ѱg>;^d|ܭYɠEIJ -ಒa-[|Φff߰ǎ|r)qd ƍ8#il<jD-hZsre ~пIITAח +u&I?xŶV73'.a3O鍡a,*j\3)c;>zh~ RlrPgbu !߽juGP2 6DWw{g[g/=Fo ,7܂M]{N gfTgtI WGjē]0A? pz}!YC.z3@_/ATQ=RYE;S&b3AũU-}y{ؠomNts 9qy`l z/h@3(0a{oFyMF8E0+G7]K\3UTb\ÇI8a(Sv_ U|>ܻ⵴wF׬{aI^XŀJPKP; PMsϵ)3|&6(+ӁeʂrU?8Z'Itz T[L^Ho+(H1Y), [JUEhKhVhmvgSshе4ݱɕKIqHUZy˃ǵΝjdr1+|;2WUcTJZ*:H$``GawzyaX®Eb!apn9zɳ9}9|ȃd3,Q=[bp$.Y;Zuxe49vߠR$jus97n |jErdKW易<b RW;;Qd)(譨m8 7VUZ]}zofF瑎vE_C9J5/?R|033)YE&H jkX e}E_lO<9R.;Wu|ۇܼe=nx5>~:Zb+ݬWJ4hU6Co$6np~[Y.'K, ZYo@_(wid _<>M}vì?@@O K0C$&Uf|GXϣ Tʇس^`ǜ]п^`(xfh/&3țcZ05k hSE`%MV;6wAJ^fї sb2 tK:_imkpZZVv5#CV9Yv<7//W[}NlN-i]^pd=/Z^~x{;NMY\RqD? `NyƲshCLNȞCLB`9o9iuuuUXjeER=6z"z2'/U7_^RbҲX}lPP)231/NS: f4U!W2!gt> QmغqMl<5I EJPJNdϽd)1/dN;9|['f 3%-ٝDpV ln.ªT2* 5:R٬ nW]fЃL,q*miǩZLy+ es8;wŶ˗ۭ_]B!JQBbh4r<=|^\x*t]k2 D$T)2Az f[o\&:ȣ ϪJϛG>-$~h}wcgњ5wU͖t9K=FWifF3M/>9/7Ǎ1;:j4q7xjT4). &t$89`ηe76nZWk**$:7>Dh9 K\B13RRqy%v]?\2UP:(ylC&29hZtv8ӵI&X Ŕ,K"iQ! ԄEG &LaCsMy@ "_&\ )(xaM e^ʁ`qPmcÎhۿΫǟ+u+)μj9xu绪7w }ghU@ux#E!$KXPdlJP,ďFyխM nzMaE"?Ox7B:CRfyȹȎ  <YWqFJTJDУo*F0_ +4F[߸i[jxʊ6cëmֵ뿹84b{fz{hBgG{O~gq#|gEH79$}CC~qBZ[Aa'yEF]LOcOt574kz˲afxddntqadt>=oOoO=>AyXY@ a''ZD;uctg:lw{yx?΂\|sLCtɳu7Ǐ!)Mgil'OMOgdo~DqDEAQA hxC4T3sfmQ "Ů4~%Lc`R/T[JJ]7Iy94қr*ĚwǼ“Y`2VVT*URE eFR OȰ7n(+6%I*H*+-@EU,WtjDy*Q(UPslJX Lz]\, o2&.DXzEpDL|kr:SS|WF; kzsؙe=lEˆ=>Qy\ݞ{{<"K21}LV| HØP;QSoK 8_)VcAwBE_.F>7:*"<4*|lnf2fݚC2s?9'CՆ7 kz/L7466LolU~t}lۈ7z߂W79V7ɗ|?_W2P ~-O0w/ o".ҪA\|>bW*G S|9dfWYX,Ϸl)K O]+~2_%pÞMM TদERLUskSsiγœ)+sVķI., L,ypq6f8nCv&\b!Y|?WXJ:[lxXU4oldhͺ?>!sZj,\t54Ss1\$SlbQt28?/.k9Yg?qKs"T į:[\vOنع?' GGAk{vJd6y|")>K=nmqnny]yMM0+$m2WB}*3:?š=~[zz sJɢO-[8c{<nj, +$mA4NK%yx~ᅨ9~ mAש?A|ah S㨃>bt)ܛ|v&A+)+D<(6"ճbg:+ mf Cu=mdElXF5X/ach:>6(kuaě(#'":HA!TѢA^֠G:x߃㏈|bq%|0;k*RP9jecaoa n!B|aڰ~ _L'_Gp#"R\(v3hch")JWQyob;b_ix^SfvӹؠDBO>c 8!LG,,SH`qzF",G!+a|4X( q2, l _4FXJԏ$`322_BK/ܫO/R=j { @8\Ɍ6 oN7s=֠nF:W?4 }&}$8DpF?0 ! \лgϿ5ږh uE|sLyYq4y5D\ Fۋ&(`xVQ!֞d+a:01] endstream endobj 54 0 obj 7893 endobj 52 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Regular /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 50 0 R /CIDToGIDMap /Identity /W [0 [595 258 567 567 261 567 567 892 250 354 465 769 557 405 608 723 250 496 597 918 567 293 277 612 567 364 608 607 567 293 608 551 641 512 731 539 473 551 618 475 607 544 521 334 518 607 257 627 772 551 625 720 319 607 510 721 597 747 546 597 591 250 608 567 568 567 820 266 567 723 261 772 405 346 607 428 497 916 519 496 889 ] ] >> endobj 53 0 obj << /Length 924 >> 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> <0050> [<0020> <0030> <0039> <002E> <0032> <0031> <004D> <0069> <0074> <007A> <0077> <0065> <0072> <006E> <0055> <006C> <0076> <006F> <006D> <0037> <0028> <0049> <0052> <0035> <002F> <0075> <0064> <0038> <0029> <0068> <0061> <0042> <0046> <0048> <0067> <0073> <00E4> <00DF> <0063> <0070> <0053> <006B> <0066> <004C> <0062> <002C> <0041> <004F> <0045> <0043> <0044> <002D> <004B> <00A7> <0047> <0050> <004E> <0054> <00F6> <0056> <006A> <00FC> <0036> <005A> <0033> <0025> <004A> <0034> <00DC> <003A> <00D6> <201E> <201C> <0071> <003F> <0079> <0057> <0078> <2013> <0040> ] 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 [52 0 R] /ToUnicode 53 0 R>> endobj 55 0 obj << /Type /FontDescriptor /FontName /QDCAAA+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 56 0 R >> endobj 56 0 obj << /Length1 5364 /Length 59 0 R /Filter /FlateDecode >> stream x8kP\uw˲/ }eawy-K!!$ȲR[)&Thi!(c;qFmqm͸'^|. )Ώ~\9~9y.hZ:CKNpsL!:624QOc?>j67JU*(to4!-BSUJ,13<_ma M}+V }fo"0J^ A07nR՘z`-Zݯ/-hUA3ߌEp-,SZ:H+J,Q*qdov{na7,U*-dc 8`2p2Ňzwu/\^\Xdwwl ⫔:Lm.YlcڱfU(qehW~DW~o#CXA oA p QIļr@ѿ;4ĸ.vltwg!y9 >PW׸ .fڹ.7vAݵը)73@{z71}DY*c@\Q}$ݱi_*7*fzhϿ$- 0{f è%fփ)fp*i2M@ޒk8e|6GC 蓣p8<_Ӄ Z-]:>tcK4(LƲ?=xxk͖[iz^28Zii(qGhY ;lVcWbeXoMV{ɵU(jpSiJKR >kfKZB{]^dkLP Z-ڗjPM4AfP BR>n,{@=GLqN9ʝϡ#| vzmdHaD5,Yb1獘,KR8M8|dձ'%*nTT:}EԹc{ CTpQaekÎ.BѲ%M(E &V* ͜׹] #O @,}:ʃM $3krνx0hs dVPf)2\!dȲ2οKoْʦI4U~.IRzKZ֌'tHQQ$ǘ^L.cdRى,#1#}w/ FC+ܛAj|_fr5nݥ$2xEuuk9NisXIy_-I+aքq/ÿKlHԇC|^~m ֢H@$Q yOreR~ x3g{1ߢY&ݾqLJgݏ?Z[oWy>T]\( @F lURs {q*Ⱇ>"&K]===HsrOrF-q_a [c\[?<О8ܕos;;hrD-Or==>d4M OFc /N6ɩx=HbF?f5mf]1,'ꔀ7v[׼1TSn[R3Tvw:\;]ˉUdK,M36X;,$wBE<$n&}I|Iz' ߍÿ"K)|73X*U2#.`  "q4'sptpkq~~hI R699NG_/C@3w6,6o5T =w=wm-$%ne[ZZ* Єh tb . pR\uTJ *Sôj"0k⩲X7Kht2>B"ϔgJXy<#ؕ?ٕ;5HTVhQ$#ǍdK~HӋWH#?%$F"u!"o\;3:|}G3t@{3ez9?  <$;G(ɻHI@n KC@_fNeEY 챌d,IrՆFhoCUSߠޠSϜaj99 IdLr]**~i woKXDAƟ\J@-Nj@70JIyfQ.JI8yqx> oIX>΅9&| `eESh?C>!P'PFsF$@hlo@#|Uf9{!rm 3fnT_M :c/F9@J9%\D`8FXTATZpc_&nxC$'Rt~uIE9A6$%Z$ [kh~kdC= ifM(kQo endstream endobj 59 0 obj 3731 endobj 57 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Bold /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 55 0 R /CIDToGIDMap /Identity /W [0 [595 667 544 759 283 258 655 586 510 652 431 493 628 450 652 652 560 599 628 484 546 849 303 615 599 628 614 974 303 564 556 623 574 384 806 645 ] ] >> endobj 58 0 obj << /Length 609 >> 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> <0023> [<0042> <0046> <0048> <003A> <0020> <0052> <0065> <0063> <0068> <0074> <0073> <0070> <0072> <0075> <006E> <0067> <00E4> <0064> <007A> <0053> <0077> <0069> <006B> <0061> <0062> <006F> <006D> <006C> <0076> <0045> <0050> <0078> <0066> <004E> <0056> ] 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 [57 0 R] /ToUnicode 58 0 R>> endobj 60 0 obj << /Type /FontDescriptor /FontName /QICAAA+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 61 0 R >> endobj 61 0 obj << /Length1 5456 /Length 64 0 R /Filter /FlateDecode >> stream x}XwpWzow $@  ")R"& eYR|m;7d|qgrMf$w)㳓8+aK- E}}{D!TN >wi`[8: 7^~5@aCߠ{od[EsNُLhסY;Ә"D"O BϽR4D!.䝂dhMFc!~X*a-33/_K'2W~K#C^Odz flrZ2^eqe3u{o?P/Dn,=^B3_90uy:Q d_^ZVW)K'F5u4_*QzcOGo_<勳 v>^ GLfmuC,fa_*A'X,gHDz,#t k9\Lc̣JO$zd'*rYԠךFP&b+jZuNTU׮g%T5(QLly9lr^ qpgL:qz32C6Km]l`Dc5Bt=^dQ_Vc$Ө߽wMwP؜;th832<ab74Ɠ]ݽZ kwIt1߇rAIF$Y>'{"H>$%Jku uU&Z{I%"aMTNV/. A6:V/tOtx"x`n]#DVݺz?h}JtmAHz߄tf`hj&k3J3 ++lؼQ;Tw'|?:qhm 2>^P٫ KHkk[홭\ V ςAy9_Mk( 5(v-j)X~;X_uyTZ,yݒ:5604i`]F\̶d(RPKssӣCɘ'NM ƒ&rI%Fa +T>*mpt,|J(yj>+v=6C7~xY}UhJ:*uV*DB6:WD8J҂J_;r hQa[+F#C9d]8c}頟Cv+G1uvG!XVW-.m}ǎؿcG*!qO5SB>DBdx-`r>\fx{5@G@qv V?of;3 tSs^.2.bd0@Uۛ`׿W 홭aXʨj:t9])M)eBڽe)_vL ߟbPs'Aaa7ʹwXFlƻ}%apn}р568V -T 擤Һukѕfy@&TIA^?@/BL4-+,$Zn|Mՙ\zͺ|!3[[bHÏJpcKFv$VUlY.+`ד˷^ZΘ`4UM/v'~}lddbxD*6Gӝ>VTL9'., UGDB+7@8Jb1e5څ:͡0vsh`cRXT1c$%ܦuX:-6-m#q{QIh4f: &#-J]z;I%R5J66Pμ-4JT6{Z]IYq{ݙnH1ookc@lFXL e0y pu=H| W UK%H z.LۭN#TVɭ`Jk%~.CmX" @wW|whu!f Fqiq3U* Z2#qHNlwet 8_Xs%}tL3('L4[2*í!x/f4n"t$Kt F}77^RcMX6lf'qaӮɀ;!g-.?nz#O@R`@rp.RKdryVB*;@_B;l:o@y* YiJ@ogՕ]vKFYD釿 x7@6gJ="sM'qL =`7|]2wRihYH9i-FC@؋Zt`:#A--(Q_MvCqqW8z|G6.O\>K\V>=h4u< `Æt e*x4y4 8s 1nĒ켆Uv>{y景]8?3k,< >sړ9| O{S~N$ 'zkcc-02ǎ7ܿg>^hbK?lE`A냰&ҿk6_Q7]B{h:vE:v CA$g8 aނu *H /I4eZ k7P )jY6SA`wѻ.QNg?$9M>L>OޢO/x!~mX($Yɖ}HJ:ճ}U[LA>@//ϗ mU m m iP!9V|B @ +C6FeB?Ü m/6GGA^4Ffsf"$<5nߙ[Ղ<̽7v;+ /܌{vª}hontshv"Y}Ko" s'a.؍=ݹ%anm\_S\ش~r O[> /FontDescriptor 60 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 710 249 573 494 250 558 250 310 561 476 572 428 392 310 450 515 573 572 440 485 865 457 546 495 561 ] ] >> endobj 63 0 obj << /Length 602 >> 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> <0022> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <0077> <002E> <0064> <0065> <006C> <006F> <0069> <002D> <0061> <0078> <006E> <0073> <0072> <0066> <0063> <0067> <0062> <0075> <007A> <006B> <006D> <0076> <0032> <0054> <0050> ] 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 [62 0 R] /ToUnicode 63 0 R>> endobj 2 0 obj << /Type /Pages /Kids [ 5 0 R 16 0 R 33 0 R ] /Count 3 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 65 0000000000 65535 f 0000000009 00000 n 0000042962 00000 n 0000000215 00000 n 0000000310 00000 n 0000000495 00000 n 0000042821 00000 n 0000032190 00000 n 0000037456 00000 n 0000000347 00000 n 0000000391 00000 n 0000000443 00000 n 0000000822 00000 n 0000009847 00000 n 0000000616 00000 n 0000000802 00000 n 0000012303 00000 n 0000009868 00000 n 0000009913 00000 n 0000009965 00000 n 0000010010 00000 n 0000010055 00000 n 0000010345 00000 n 0000010580 00000 n 0000010840 00000 n 0000011102 00000 n 0000011362 00000 n 0000011605 00000 n 0000011888 00000 n 0000012677 00000 n 0000017724 00000 n 0000012425 00000 n 0000012601 00000 n 0000019563 00000 n 0000017745 00000 n 0000017931 00000 n 0000018112 00000 n 0000019396 00000 n 0000019088 00000 n 0000018280 00000 n 0000018402 00000 n 0000018543 00000 n 0000018684 00000 n 0000018831 00000 n 0000018968 00000 n 0000019459 00000 n 0000019885 00000 n 0000022381 00000 n 0000019685 00000 n 0000019851 00000 n 0000022402 00000 n 0000022668 00000 n 0000030674 00000 n 0000031214 00000 n 0000030653 00000 n 0000032332 00000 n 0000032595 00000 n 0000036438 00000 n 0000036795 00000 n 0000036417 00000 n 0000037595 00000 n 0000037860 00000 n 0000041812 00000 n 0000042167 00000 n 0000041791 00000 n trailer << /Size 65 /Info 1 0 R /Root 45 0 R >> startxref 43074 %%EOF