loan note interest tax treatment uk

loan notes, see Practice note, Loan notes in share deals: tax FAQs. Adobe InDesign CC 13.1 (Macintosh) However, there are a number of exceptions to this general rule. Visit our. The Business Expert website is completely free to use and we may receive remuneration from some of the brands showcased on it. 69,921,949,945,text,6ND$)Dub.`EWBeRB)lTFF9!E`W;n%@;ugS3DZFVSEr^+YD?(dZ;?18.FT?L`AH6`NEr[<_6NCNpD?+)FA,p$<+95(8B`MuMB`N5TAH66@+96<[EW@3^B`N5TEr[<_C]J/L@fU'?D?+_XDZFeXEr[fm+94\-C]J8O+96E^B`McGBE3,SEr[<_EWBYNEr]bOEWC7_AH66@/c[!o<<.(?AH3hQDZFAL+954Er]nSF9#kPEr[<_$34K7D?+2ITE'$5AH6`NFoZ4V@fU'?Er[<_B`N2S+96H_FT>kNC&hfF@fUTN+96K`DZCm[F9#tSAH3hQF9#kPEWBqVEr[<_DZFAL+96NaEr]bO+95gMD?+2I+954AH6iQF9#kPEWC.\+95(8AH6?C@/t*D+95=?DZFSRFT?L`B`N&OD? In practical terms they are a useful method of raising funds for commercial purposes, often in property investments or by companies seeking to raise capital. However, if that belief is later found to be incorrect, HMRC may direct that the payment must be made net of WHT, with the WHT paid to HMRC, and the payer may be subject to interest and penalties in respect of the WHT that should have been withheld (even if their belief was reasonable). 2020-09-23T22:37:13+05:30 This guidance note considers the capital gains tax (CGT) implications for shareholders of the company being taken over.The consideration paid by a purchasing company to the shareholder(s) for their shares in a target company could be either:wholly in cashnew securities in the vendor in exchange for shares in the target company (a share-for-share exchange), ora mixture of cash plus new securitiesCash considerationA chargeable gain or allowable loss will arise if all or part of the consideration given to the vendor on a takeover involves cash.Wholly in cashIf the old shares are exchanged for cash, this is a disposal of all of the original shares and a gain or loss will arise. If so what rate and where is this declared on SA return? Speed up all aspects of your legal work with tools that help you to work faster and smarter. HMRC clearances will be required if this demerger route is chosen and appropriate time should be built into the transactions process for these. Wed like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. The payment mechanism generally used in residential mortgage notes is full amortization of principal and interest, i.e., equal (level) payments of principal and interest on a monthly basis for 15, 20, or 30 years until the loan is entirely repaid. This is, broadly speaking, interest on loans that will not be in place for more than a year. To the extent that the groups total UK net tax interest expense is greater than 2 million then full relief may not be given. See the Stamp duty basic rules guidance note for further details.Reliefs should be applied for in writing to HMRC Stamp Taxes Birmingham office with sufficient and appropriate evidence to support the claim. Well send you a link to a feedback form. Practice note, Loan notes in share deals: tax FAQs. Please see www.pwc.com/structure for further details. Under normal loan relationships rules, interest is relieved when it accrues in the accounts, not when it is paid. Interest on qualifying loans is usually paid gross by the individual borrower; tax is not withheld at source. In such cases, the borrower can only bring the debit into account when it actually pays the interest. We reported the total gross interest (per the documentation) and they paid over the necessary tax. A gain or loss will arise on the cash element, but not on the securities element (as long as the share-for-share rules are not disapplied, see below). PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. As an alternative to paying the interest, in order to obtain a tax deduction under the late payment rules, it is also possible for the borrower to issue Payment in Kind notes (PIK notes) to the lender. Higher rate applies to certain profit related interest. The creditor is an occupational pension scheme (S378). 80 0 obj <<360ebbbd4dd52eaf089490d1756c20cf>]>>stream We also use cookies set by other sites to help us deliver content from their services. Should a loan note instrument contain a gross-up clause? (e.g. Loan notes are a type of financial instrument evidencing a loan agreement between a borrower and lender. Where a borrower makes payment of interest by issuing loan notes, the notes are referred to for tax purposes as 'funding bonds'. Error! Can anyone confirm how i treat the repayment receipts? s4IA0!"_al8O`[\!W`9l!([(is6Te;:hXchDf]T1E$-qh0E=(!8PK[eE$75FbQ*W[Dg\Xok&B%QDV+1f&lZb7os>ILR4pJa4KMK3(R.bG_h`c\B*=dpaJ3p=_W/26")S&=!YGM;+VHLq"]5qA+pN%ILR4pJa4KMK3(R.bG_h`c\B*=dpc1oKBmGQ'WO^.(l1lei8m5tUMOLQVb1c.Ws4RG]!s&B'&H`UF561#O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O5KBDcgf5N;lrnHHm/=KA].@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O5KBDcgf5N;lrnHHm/=KA].@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O5KBDcgf5N;lrnHHm/=KA]-5N].,7HJ3bUlsE6I^77l.tlru.IO+S0#`a.a3C*kA"W>$/V!'=-iArGo1!8><;3o[SK6#U!0t*1rr?*A5NHMX!1GY?WUF3>Noto7gpR.^X(7jn1k3aer`&Wqk=9U.j_e9%!7eANq&2K[N.3=(fCPcJht"6.J*P]7r/Dfi7R*/$lhSr`n+g1R^\)E,r^MtEUE@XMp&+%AGPnSd?i%3&rr=96r6^Se:O<__"^G<__>e)jfeVe,l[k,U]+rInu'0N3]io4!%W*AriM?5aO1"f1h6>[hS5U%cMmm0\SM3F?d=\pJ'-QSrrB*1TCOggbo$FZpTNaMF2-gS>5nTQZ;:975N[oS.XTe=UUf:Q[k3*pfdH]W+7hrdPs+I/dG43d>F*%sCm4ifO85Omb+A;(kjEZmXik)J[RpK!,=h[ZO6'/`rcE?Gr`8-arECQI!0O&UBZK\A]mi()Sc8[?EnC;mP(1R#rr=lcq,?.bSK6#U!0t*1rr?*A5NHMX!1GY?WUF3>Noto7gpR.^X(7jn1k3aer`&Wqk=9U.j_e9%!7eANq&2K[N.3=(fCPcJht"6.J*P]7r/Dfi7R*/$lhSr`n+g1R^\)E,r^MtEUE@XMp&+%AGPnSd?i%3&rr=96r6^Se:O<__"^G<__>e)jfeVe,l[k,U]+rInu'0N3]io4!%W*AriM?5aO1"f1h6>[hS5U%cMmm0\SM3F?d=\pJ'-QSrrB*1TCOggbo$FZpTNaMF2-gS>5nTQZ;:975N[oS.XTe=UUf:Q[k3*pfdH]W+7hrdPs+I/dG43d>F*%sCm4ifO85Omb+A;(kjEZmXik)J[RpK!,=h[ZO6'/`rcE?Gr`8-arECQI!0O&UBZK\A]mi()Sc8[?EnC;mP(1R#rr=lcq,?.bSK6#U!0t*1rr?*A5NHMX!1GY?WUF3>Noto7gpR.^X(7jn1k3aer`&Wqk=9U.j_e9%!7eANq&2K[N.3=(fCPcJht"6.J*P]7r/Dfi7R*/$lhSr`n+g1R^\)E,r^MtEUE@XMp&+%AGPnSd?i%3&rr=96r6^Se:O<__"^G<__>e)jfeVe,l[k,U]+rInu'0N3]io4!%W*AriM?5aO1"f1h6>[hS5U%cMmm0\SM3F?d=\pJ'-QSrrB*1TCOggbo$FZpTNaMF2-gS>5nTQZ;:975N[oS.XTe=UUf:Q[k3*pfdH]W+7hrdPs+I/dG43d>F*%sCm4ifO85Omb+A;(kjEZmXik)J[RpK!,=h[ZO6'/`rcE?Gr`8-arECQI!0O&UBZK\A]mi()Sc8[?EnC;mP(1R#rr=lcq,?.bSK6#U!0t*1rr?*A5NHMX!1GY?WUF3>Noto7gpR.^X(7jn1k3aer`&Wqk=9U.j_e9%!7eANq&2K[N.3=(fCPcJht"6.J*P]7r/Dfi7R*/$lhSr`n+g1R^\)E,r^MtEUE@XMp&+%AGPnSd?i%3&rr=96r6^Se:O<__"^G<__>e)jfeVe,l[k,U]+rInu'0N3]io4!%W*AriM?5aO1"f1h6>[hS5U%cMmm0\SM3F?d=\pJ'-QSrrB*1TCOggbo$FZpTNaMF2-gS>5nTQZ;:975N[oS.XTe=UUf:Q[k3*pfdH]W+7hrdPs+I/dG43d>F*%sCm4ifO85Omb+A;(kjEZmXik)J[RpK!,=h[ZO6'/`rcE?Gr`8-arECQI!0O&UBZK\A]mi()Sc8[?EnC;mP(1R#rr=lcq,?.bSK6#U!0t*1rr?*A5NHMX!1GY?WUF3>Noto7gpR.^X(7jn1k3aer`&Wqk=9U.j_e9%!7eANq&2K[N.3=(fCPcJFC1LQd`R]32F5T>f@:nd5Ec,rT(J"U4W]6C:;PS`YubD5>r2I?[\*)A5PTiiW2s"OX3X!h5Mf[%r\@.CP;BSYbHBFe%l)=]WHKcXO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nr2I?[\*)A5PTiiW2s"OX3X!h5Mf[%r\@.CP;BSYbHBFe$k#MOhcZ--.,:TOgWQ`Fm!/SDnIB)taaj5b)l`oL1^NH:*b'K2Ye(t4A/hc7V=1<;aH7K*e/FOea68tm@8&ZGC1[kh\l[NB4q+Jpa-7`\DCs91.Gf/&:-K9aT2TEK;3.+i'^mB'b4IN7012T@&g*m'3>AJ0mhJ]JS&b]P07b\NgE]u1gBDHgQT.dTFr#Oop;D6Q"!4bBGT2mQf8S+i=;MKm"C"!TP*qhgbT5mMi3:=akMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW)'Oqpc5TA7*nA*_`?RoO_d.Q.W.B=(8+61]BDCTCILtpk%M(XB!oRcTa?QhH_r:1/%J-1UOg:lMZKs+Yc-aoU+E,>4;SWZfFX0uUbnV&W,"FJV/Z#4<.ktbK`Z:;`,#HK8X&T7>4FUE8Vt9h6gBOj`IQg@Kc_3KpLih`Ol\Dj1H-FLRm:ei#]&E//75d.Z"4+aLA,2_(^>ECkZ0.G'FSi1&=o'RhLo^El+u6H\g4:B,]W"RY_8:%,2*=.D^E4dOR4]/X=(8>O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(-C&[cmrr.._j)RO=qT.dU0fWY\A/!01oor*YTb+LnF%'m;(uccsf1QV@DZN0=19bj@&=la=BXb]@1W?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft0P,rq/YY!#ZUGN!GOpo6hLF-`(u9lrD]<(JOi/Nbt]l@#t:0\>h%oFt1N0iT3T$9NJEpaL1lN3tbB)/n%9A08j\aA(!*;Sg!0JZ.Wb,&h]UVd=q>H?R!0p&=rEU*97%a=TO64*AnihP5^ZA>=rr?+grrA0/ri0K(Y9j+-T@iW.<-/'>e^6VB8cJdjR/UmCIj=.M48r5"rrD_6:\bWQlD?e7nmBK6rJpmXPt+(;>nd3*TDGOJk.I&O5(@(Wj\aA(!*;Sg!0JZ.Wakk.-2`grf^JW8F8l6jd6H\`rrB'drbKW*,Nnb^r`'sH?R!0p&=rEU*97%a=TO64*AnihP5^ZA>=rr?+grrA0/ri0K(Y9j+-T@iW.<-/'>e^6VB8cJdjR/UmCIj=.M48r5"rrD_6:\bWQlD?e7nmBK6rJpmXPt+(;>nd3*TDGOJk.I&O5(@(Wj\aA(!*;Sg!0JZ.Wakk.-2`grf^JW8F8l6jd6H\`rrB'drbKW*,Nnb^r`'sH?R!0p&=rEU*97%a=TO64*AnihP5^ZA>=rr?+grrA0/ri0K(Y9j+-T@iW.<-/'>e^6VB8cJdjR/UmCIj=.M48r5"rrD_6:\bWQlD?e7nmBK6rJpmXPt+(;>nd3*TDGOJk.I&O5(@(Wj\aA(!*;Sg!0JZ.Wakk.-2`grf^JW8F8l6jd6H\`rrB'drbKW*,Nnb^r`'sH?R!0p&=rEU*97%a=TO64*AnihP5^ZA>=rr?+grrA0/ri0K(Y9j+-T@iW.<-/'>e^6VB8cJdjR/UmCIj=.M48r5"rrD_6:\bWQlD?e7nmBK6rJpmXPt+(;>nd3*TDGOJk.I&O5(@(Wj\aA(!*;Sg!0JZ.Wakk.-2`grf^JW8F8l6jd6H\`rrB'drbKW*,Nnb^r`'sH?R!0p&=rEU*97%a=TO64*AnihP5^ZA>=rr?+grrA0/ri0K(Y9j+-T@iW.<-/'>e^6VB8cJdjR/UmCIj=.M08oCiGbmtr8YP(YWT]o:C]=7IF^@WX.dHZ-^ijV7?&H6/6Kt-4c*[KNN"Q'i`"s.W@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+mZsTCL15rr@uirrBtR'h)T7`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/6Kt-4c*[KNN"Q'i`"s.W@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+mZsTCL15rr@uirrBtR'h)T7`DZ)9>HlJVdcULcUlW?:d\MS05A7"m.XfW/;mn0MSm[GBdS4X(7:gTNR#i&$;5WtPYT/3.1Q'en]g,R*2k+8LM.!g"P(,r'TJU4\0.#-!9gH^f1c66@?0R6MD`-:-\8>9tB/`;%[fFIo=1=<$AO5U$"77#50A5TI[4e&WLo%Vj4PF"CqM;"(5t=J92t(FM=iFP=Y>\U5<=sZA.nr09H"*42QJJ_]`Tamm'JYAT5,A]O62#*]MP8u"Sr[tc>'cMjE`GZii6:/G=6(eV"Vqk!0aHHQ!\Q<2ZE^m<__eFte__>^Ms&0o9Pqrr%+u$5Y4*slaWsnGWbf!(_V2Zc*++aMXsm%Tn[bU(T1S'\.fZ*Yf0J;bj\&2/bRr,OJGs@=TQZ+0ob!LQ['/TILk.@^>&$Tq/!"K,IQs#I_??I5``&iO-X%2<1#oG+KF=QSrr0:su][(>N+]iQe``M-\MQ5o%jEeK17gonBEPhsuE_8SP--*(&JuNJl7pXA`g^I0e4P$>CMd"2Q"k%^hgrh"dfa,p?^W"FJK4Xer>DLJsJ%/_(*n@E2,drbt_UU(k>DD,`&eJ2iU)J71EiM>nf'G9KGIaqedDl0TEi2g8j6W*1Q6,([U"^;UEE?VP`DT4t9p/_Wfn+8RW?h!n#^O5t<__g%Db__>4>A+W9)ql]$\=Qq4)aL!Nb^X!X4%lNV#UVE]`I[lM:iRL4'2"K?R7m.n,?Yi_bYF9RFh*+P*e@`&^WGW;7Q['l3Lt-r(1Tjd[iCX=Dck7@p_k.MsE2LSS1Lb7[i?EAqBIN/?1ON5,72s%Mp:u\JeH.,aiO@s_7op(=i;DgTaSq.MQ+f_O$g]6\SG/[>LlR4T"X[<\`,uGm0FCHI(8K3m'1*.rHf_20lKg'A&A%5&WWXF`N[C13$KU`r?RJUjdai8q1C@nVC:pon=emu%FCg3euJYU9!pY2!MTraL8EVjA`lA0`gd,Xi,O^S,t.]!FL4SAZqQi0!F6?==%);KLX[-j%2C2Em!0)CqOVE%pf#?\EMfK,sC2s*j^J%XU\!el9%FhKn_eEn$Q_NI'qoG>)*0h;:P_u3Iq[?J@rbJgJ/s9FDqQQdd:C((u`4"nEcO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O5KBDcgf5N;lrnHHm/=KA]+4l)C2lD!&_5*L;TZ84u6e14ODfiW(/CiNH(1lX\1\OdtkDcn?U#B@lGj2&\OEFH\-=ri>ITY=XXO<-(e9aP5Z]SR8jOPINAne)SNobGGI8`fmp:J@,]BM>9N8L-en1nM(.*?6aZpS^:30i_#rp-[BhlUU9%h?`Nr5Y3ga!_Ol]]+*%8e=%_N/1YW3lfg"5=fNo^!XI]+4q]pQ@t(qff$JNiKqVIg;G3Yqb=J#$-"7pn_6]4icl?$pC#rVEhVR*&b`eQdhQU\)bc*RUUO2O+dkSH!-8\$8HQ9uk]*LrV\MQdj_Y2&)T?L2@Ag!:Unq+Q*5;iK#Tk$Y:PnDeii)(Jqab:e=I#-+<6Coldj;J8o_EG7H]Tb8T\%@j,!o[A:a9Z-'"m,g3^X9.g[:Bk5*)9bZJ3Q+Hs]ukKf9WLbr"5.\DS^'lP,;!4@ikp'%!3mii<"YTX;EaVC,jD/B1/F7['BHZ`>tJAPeG!7Z7#T!X74b^D1@-&>8JECJp6LIK<>mcc[]ru273[=QRP$?dY)_VsR:HdI'C%H!mn?_Q]XsrOk2G^LOdsP+P&UtBNcnu/HpqS*=O:r*e>'._b%0oHF_kM8`>8G#n;JMgJH7L`_6b:aS?.*/I7JK)02K_T#WDZ%8Igd5$iQ8sM]ifUdU8")i;7\\'DWH8AW"El");R>qsQ#.3C.N.?%KSE6>Tq"gN.Tll$\@\=pX%s^8)OaBRG+VT5cdhhA/7mUi-rlJ[-&GAC7hE&*CfLXQj_Zp2qN?T)mr]1Q&lHkhk(Tkn`t_Z_0'Nc.EJ91uO^bd`XL3mcKD/`cp^,q0@7mN:Sa.OkN8Z1^(tlbi-8Ora&m@;f#GQq@?>s6.T0O"q;PmcSUFbSk=5iXJ^p>;7C@A8hVd[cnoSR/qtj%FII-$XC`2Uqp(ol`#bRM^ga73>qX.B.3X9u&n"a/GB`.Hbf.7bC6gJt*iH_%[N-/Y[nBi]KZ(;AXhP*`.\qf1//T-2<"^+Wmu"*`jo$A*)2\KM',cac,c^\f?VCRJT_4gRV%#IpXkr9M[nC\fJK4DH9//19k(O.5@nC2*a/19#L>/j\ULWE/)`r;=jWTpDiMMW<@5#nt-6^&O"[Hd+Lgk(UW]uhlGnMB9&+2Fpge/c9]<&*R5iLCSW,>#S]AfmYF=f8n8EI=;_a%M%%4nZ\dW-t_P"<_5\XJt2`DhVYZr"`-goFFIQ'P6FLHZn;,kqB4=A``[C"!esLI0F+m@)HBE3QrA,:=irCN12Ie?s`I7=OXo=$`PEr2I?[\*)A5PTiiW2s"OW`c@>HR743`3W*ML&S=l]Y9;i4?Y&Dl:"ZU2^RS#J]1MqVg4:g*,P?U$t9rpi&*T`&8=of1Eu`(heLgff!3k2E1oVmM0="_6^8Y*=gs'uI*&8]R8j81[71!+b)hg=DnYH^j?0YdooF*YoOJR0oV`-$VKjK]5[\OC8_cjT17>4?Diu>Y-2B#a/POI]B`Kc>>]Me'j=FQms1W=(`QJh\ALSVtlWMAJ%&p`psJ/X:=/J2X_KAHA&%`!luA\fD/OL:T&K42KcEj;Sb!FL$+tjN=4Ni=m@ADneG^7ni#7rJHi-Q>X@K[.qiS.T&kRGBT]UA,P919;H9,#iaUickc/nlh.aSQfs:3bgIDVsgnV?fJ_]$ud`;$Q;J#L'TOZ'MFfPU=k\8'P7-V:+]5+6X5.#5(Q.`X4VL>!22X)k9'.4P(YL'Cp*3%=c9bPo]L?9_^/]?&8AV?l;/7_C6jYD/Kc4"P,'kmrNr]$nnhaQ/aFWXX%*ZJgs-(\EG8AlD#Mb24Z0u]eb?aAaB-oe4BgI1WZTsf3?PVb;,YV]!&XAVUrR9[o)>f@g"+K6?lm\c^X4kD9.I6nkj[,h(ke4+XEfme,4CN0t"6"#.#*@m#?mI]4<)dA=VgnINAM;AcE"*5cte`2^HS5$>9MuNVn%_/N@\i6'pD!o9,0-'SFa@+rIOY3=U2+aPPrTn[feDI$!R&W(A9Ck9PhG4:'WF_X&_H_(UCDEbtkanGD4\o+QPWuR`0iW=kVWuc:g;oH&Q3>!`,.M>l6A1q_>ZD4CfQonl^E:U;'gnfjhD3["[\e-T&%phhaI&B5/"$r6N7$k=c]UE]Z(OsYY"`<;8+Ab1mX@IVoehnec(%bd'Gj[n*-P3=>?fVfPJt^OiCu2#dP7]RL'I5R!\*`uK,?Dcj-_:K?MgEiaOUC(-=NJUjk&7U+M\[TAB-%E6P2grKmuF3$MT[ArUFS87eiUjoG&\)p=(7Th>r/Zk#sP2.=hF`=Hq0PNPmU[;.B;t+_pe#"UK]@4F9E?a/CaWrUrb9KR+V[4S`gM,ZAqN^h!7hd1cK,$g@Vs=eh7rN@LnjB?[bc`jnV0HL9-^!8l9WDbFiDuk.Y=qq&A#B'jea6t?CPE-8-Kimgo`l]Nd(&jEN"O`Yf8;oOiZ!I^q-nq]G_EI)pn9qX/=7Vbq([)#oYm>@D,'_)0hL:9?'7@ooalZOcVo=8pi_N<6&(hor7=1'21=r1_qm-!oo2e@ZYmD,C68U"^?"3OgNL$"[SX?`LnjgU'$f4Mabjn1m(e^)d5=-[Rh7Om0WIUI<'O@O7BD<#cPOfhZO=erAZI9cWHJ96f:^LEeeX&cfMR;E(h`>m&A`5q9DOG(OUr3m:qKZUcL*!8gbTuC6Cd<4t+SG2/kf%s%[jpcCRKRu:amKc"[5[$4+d#-8Z2-"!^dlb`'\!#Cg1,RHTZ$uVN#S!.5PtlF"omt\ZqCtu1/H!td=,2tB8X;9Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=L!r9HRq_m&(aK%\Lb:07`Ee@oFU^oY-FAVnR(IVWQS(B`3+\\p%;Y4W'k=]OFM=,"f@;)AZJ4/?'^!7tYhIdd"m*^S4K_f!,O4j9M\OXD8QPY?1A-9mAD*Ojo@5u$M][^!H5hbWm@ZaMegoogY9<7FCb/&N=I#oii8@W>@ZVrjW!g5kIXC[+G9L8WP]rf8j*(U*NC8S$l%n\nH.+fW>D'[+/IT#^sXudfd.0&0F7tl5?Bs7[=)TjVIJ%NZ!h*RY@T&[Xp5\4Rg<4Q^%`\8rh30"Y+!r(%:P$W*=a5b9VPCfo?`QES@@3$(=sJkDgZo'H$FOU3e\32aYL@mOqPENoZ,8>MN>.,:K+/pWhO<#]\kf4$hk@]J$DBNT-Dl/8n:jg?L#['<$%m]k1e,PP'W3[5i^0)UZ;3%m+buS``aOJ_;ppB61:)Nu!3bcgHrU_?br)r!/uPZ&U-T7Tp8lZPp`kdZN?*X);X,(_YI5pSFlqGWFQm]QP/Q<,8CaLg7E)i#Ot;D%5D.l:2_Fq2EE1V^D4P-sl?9G#UhKuYORWB&kd:<`V1('q[I*F?\\-p%\/RjI,>P]-e9C"(ifiBV/3^N%#o>N!:iJllYm==an]8a7&Y5\K;'j@2PNU5T72Sq7i1;KpL-+AbFURTahe1/WN`9GFL0Dr.80+GMd-htXYcr-FS.c]ZlpQ8,b$Ls='Wf$685LjA#!n9bt;>\5K"`q-/lEVp%R-uUM]8;f9FBKOu&`2]8S!u4kU?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=L!r9HRq_m&(aK%\Lb:07`EeA"gfiFfTSi.SmLV'kZD_^ZFDVeP`].;`LUK8D)*WBAZ6=57p!5R/$+qF6_m;'hL>KMP0,7#$hbfG.c"m>A8[dMO9_-*ml87$cmWi`\*?!d:Y?C+8jPL+94WI=j7t[Y:*?7>ttUILYU=po/c$7trM!HX/6aL7rYt]$F3)i^H-*H:Ft#0Wt'U"`[NcV6T%r*`KZ8W@]69-m4Jbai/U_[H;7`\\KuN?2$U*ffW#SI5gjOZ856Hg,]8VFEMCr.Ma%=5rK_U$LO<*DQJ*P-)TrSgRb1)l#$C[j)8C3k;,sYE_bT6.KK1E1kmUV@3g#GF>;R3*0;%U!3@nJ5FPj9s"a49Q1/T#+le;J!ON],ms'K;nJ%060=:Ma$.oZ]9h@S8[&eDsu$89l$1bEZ.TqJ0H"nASUm:",i1MUE3uC:n%R6h0Rm5N:8o!.mBoX%R<,gdEAXTU%!km=L$]<)>nQ&/65tJ-*I;WpclgqN!;[U@fdCOl(c]B1'cYNAi=U6,ce\*A^@!dcIdHN]=,k-VDc$@86u!Tjbo"Y=%%Z>VqEdK/6ZbaCS[54%,$WNm-*WT$Asf[@.C^l(/WV9@>`8au>T5!KP-Y5#%pkrMci)B12ObY?AVe8m2MUuX=u?inOFLkq"XF95jQ3ejbg0W02,d4XPdM;M.?f94JWu<^)btc'iDEdFK9&bFLI1C[XKpoKEUr-MpbsfB^$*'EE#6/YZVn*gVU63oc@"g(pI%IAZ=00&RPWtXHF#:>AJAM4)$:5J@5rd@hkYtd]^RI`gEfFCSfbl?:\ql(IurBR8JB2+f?,%%U=p64`OKFDl;Ce=)/L+;*fqEWo!g^NsDB4NbM9/We=PfM'/(W['am$.&JF5A2b,'UX=:\7Oeq([ORsTQ_7K:Z"1>,8S'ZgbTgg>j`tH1e,jZU/NrN0b[25Y1^c)DA/>VO[Y;^+,fdQ0%34)LKG?28h2h!rD3r:?[hIC!*JTn0<,H`DP%8=MeQ%gI3!5Z&___#,(n1XM1cu$t@N[iE)[.Ob0X<8Wc>"6+-%Z1JH!m&0)c]0KQqAVpZqBj)6dg(t176&n[$IatuaJ[2r?RD8?8qnd3+ETa2XVqfK`XaE8Iqb,\ic.paWhP/3'iY15"TSXt!u5+!]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iY$`8Eo2UhXZ8,iQ#>ZDMr]+moM_5(=NB%BU^:Xujnb0uG^>4LCbd)mH.MNQSGEE&Cqb$(@RU:GkHXj,7JZBZtY/d9D)Oi_B$A1lo!$p4BP;6]W2YqCk:2F^Oc(s#L\Zh3cf>$iU_bAQVclOClBA@K'$?:[4>B9I-BOME<^:oXT#8o-4_V"/ZhYnS^,'"-':$kQ%p]LB$SW#XR,8g8S1JPPm@.@E)%#8@Cij^_0TRiXhKcTd3R+W8-iZR*.gs`e_-Lo\2i\2]71kjsAD^uF?MGP"eMH:NjD^F7u=KS9f+[q:9Ar[Z^qNA`1nP(AXL/813.k>QdiTrfQYB!VDsA$sg,_2LmoF1Sp4h5"[I9CR9>Y1["$kH[>BLT?2^<(GVD*J&,4Q)LW<\O;Xt$Ptjbs#Z>ri9;[g()[-<2#sWO]F,"^'ebrpBgu_R2O^AQ@X2;FtG<@/c"7hYuNq6u0S(+Lr(PX2^bBXLiT/'hdH+Qfd!],Ig:bV.qAKS>WDE;9p6QF(f-['-aYu"T1E="=h!4.I'P@gic0?I^Z`U'$SJehFSE\,B/IhQdanh%I;a`7G@QTmN"5_YmhCR].CCD&L4+!T2?Y4KFfs;@=HR8lgYrp!<,^C%BR!21`S,RY%F&f%I6Su-)@nC'HkKplcU#Vq.ipY-.IR'm+Opl5?b3n5k]06&:=l.+Qo(E($UUV:$$e,ipu80O_juCP:[N+O@CL"2&odmEXANO]<+7Hd-eEDPTENJ@Z"_Q66qj?'$.H@Wg?M#,6%Xgpi(K5.AG0fm#e_+N4e`#mDbW(AsWq@<:rYXAmP@%$F7fjfE35^;C/5U@]5hB7FWkG"Iel6tUl-kh3#(Z>g,p87Vb@rpaK?M8!@Sofe$_FB7d8,rp4i"!'9CF'up,`3^+oba\j<:]DMg5NN2ZqBE4H7mb1JdGt5^`cE4UXS,7.[TD6:t04^ehWiJ3QSYU26ILZ;J]Ug\4FZ:C*uQBVlMXOcQ)LsBP!qP,-Yqfr&oi=.[[AiEt4=\Vnfb"m]PW\"b8)maXEIj^)^as.W(Q6b%3:&\8XZ)R==f'YXZ[rQAR:`j+/L&+KGV$UT'*s%:1^"hRjS32_M7f[`h!1'Y:F3Q[RT4'2!%SH$\o!<,:/j*[VhnN6#,E+eEB0N4]XJRbSYceN9%`>UlgLks*_\=k-sR"hR;Sl7_Pp'`0a&.^E=qcJl`9L=5/'c9>H!Wi-W<19\M68n\^q,1jV>W;KZJX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO8^93W[eg-.[,.1=1H[QX2jH1V/dn78!\de"AkM[/pH30A)O7"95!icUE5aBoI4]@o1eI@Dc%V,:BuAAiT-P/0kC_ka0.k7.]G(iF]e(VT;%L@XN_Vs)E@^.E?Zr+>$/KbLb!;C=B!5LWg$h&f&MG>h6j^0+L8Q9WD3b?[g^FoE_dWHrrBZ:\bq$B`9j5G3e7#fu8JRuC19@EM_[I;YPZ!I4B\YN.\>n;U2/9RdP?CGbcRlDh:a;sLBZ6aB;(nqoZ[HAErB?0?9_l;*Op7'g3/##L!=KWf!>+'\d55gt1PYkFd'jqFm,G&ko1lBRb[?_g66qCuoW;#Ic>E%4.9amejT:))G3R`r9Ph-6frm6q^6T.2>F7#NW8QteM)8'u_FWdM"sN-Pcl!+MP\A=g7tb+KMXn/VIat1JB0>1mL!onk#sWZ\F)Wth*DmXD6<,-L7`g/cnoM@[^&HO818!BuKuj6n5;9)=kKKCMYfc\.Deta*"22O-SRbg8QIO'iV#b'\`QrkthtFg-lu_DZhaR[ma^^m4"H1deMGpSt@WjCfO4p1[5D<"8-p`P2jp^@8b*SaU>;K'2GYuBc1333cY$[BW?XTSb(U3O@'G3dBmVX&/#jn988jF1=$Sn0*kk=:n?lp`E^,mf7g:bEa%5Gk'>rc%'$;j57S2d[gC`9o8MUoGhGGaYDB5IXZ#`nkc4C#+B982BB@dR'Xg+%T;;+stQdr'WDBTrC($bf%.p=N8,]`9fZ\F7-]MoAtZYksJ=?Sp,5`6gppS_!/t,fGi&_.o[]2o6IN3?%h70i]`"0l,8&n]9.qbnO1f4GsgE)G@,sJ^U(20+`dq_q2-ZWqh%mW@Tro;)C)9d)dR,YcdILHUQgIP$bU6R>Y%;nY]Vl)l*4hqYO-Edd^_)B8j35DUHbJW$dgh(!HG]n_<#2gRWN,:j2hNf&aB$i`*Aol!j"Y)ht3\]L.Ni=B,]0E,3q['h+`Kl;:c!,XA]EVZ]n&8F2J!9HiJral?\te7J\[RSXLQ`9j)[)7OjpA3k`enpMoIr`0-OND=*[HA6-1"EW`?Rlap#nf^IHBP,>jl)dDWneDU"m\_nWCL-lA9ojDBph-c)e7"&47D7A6,$Dq"aQo.#bk2]^`*Q0joBM;Z8eWm;5Q7=*ai[MZlai.0?o2`<__@QUn__>1#VT=h!@7?6L,^GI5)mLW),%HVb-Y&[5@mf)*c%A-=uMMN]@\'RD[_b+=_-TU0Q'(c*]9/KWjqSq.uL:j5%`@Kf=(D;'q3iKMsALMZRfSF(qiD"fB,rXRCR95!:/DiO46%X<\8#B].jB-+bDEoZ+H+H-/>$i),d/WX4,t/.[8->/P9\RD;nN\il4Q?$1UM>[$'Y\(6sf<8P4;.rr=I/7OkA9Dq,/]`tbmI'*'>E84+)n(","PLrnomM137<6J/<4q9!l:&@%#NFODUp\Y+sr@^g!,k)YQ[Q]^@H`h6e@EVZq>\m$Y?XUMO?UQ-=cE7^7VbNXClTIRqNIBU"+H4m5%%l7R"H$@0i(L#4u8W`-P!/XF@7X,F(IEbRN/=;#^M1C5I=[W/OZbFF[Uh(BPFY_.`3*a)G74=-i.oYTVO4Bmeg=Maa'$Te.g=dg&ah,"mU!C.Ms.-.p!H"3p]>MVpgeJ@Bn?>I?q)d5)^H#ql5bJ[A&W#^Cg#oB(R3@sRcV/':DE@O@MOhVSWa_t:FlO)14.-XNTj9'.-W3&EXo%_(@3R#'iC.c6Wr#;QKm:;KjND(djPP?Uln2r.Tc@Ppu86-e?nGdaX,^jK:Q/@:d9->,i#$FAcVTGeE`Pf56a1a$[Npb>+P"95G7"q$TA9B%5IaYJ+@QW0V:q,!Il^(_KQn-9G)G$tBO:]>I`2^Jh'^iBJ=+6I`X&___#nQf@0EWlDOAUYGq60brbR:='OrNIG:-k/tniQLFX'rj=/iK'V2L/Vc;-Y7#5*fcQnJU#f3Ja,>.7?C(u@gGK!`H[Zmg3[I(J,H$X:<5Tc'@id#H;po=>odTUhuPNu'7GhQ_I;.sH6ftjlF*R6.-FmTl6OaV]6[":bF,Z;"(L0CfD7hBmDrC7T'QW)@MgP#GnEgq^m1U2^V!pdGiGlC928-%]6h%'hEjP&A5O9XaH3T/+0p@^0$-b54HKG*I0,Z6E]33>b9R,q)Mh\B!I\h1V9f6qmsf=W6e+-D%J6P?R69fU6R&o"U4ii8bTdTSJmDlq6(^S`$-;ieTA`9Dg;DfVC&:-!;,!0PO3d^?F[#!laeWG1_S\3)knUUS;O(pQ/KKGJ87p;`+#Zue1>0V,DtJ0A:]"uOh.kAV/"/KOc#j%bSh[0S!LdDK#B#]O=hb-XrGjeIq=CQpo:ULFKhk/o%Y]E]=4f)JCJNp[-@%`O`%+:+t3&jq,g+j7b<>'4[27&@)(^k;O4AP[r!^E:G'ig\r-O+1XRO[US?8L3<"UH4-kGb?F6UD6Y9f!LoN;gUC_.rI?X:cMiT$F6iRQ6Mk(po:.dStBdK_fKdY]P+T0W-Eiqb_bjI#4.!Df+i=@>'n5(0Y!*?r$ttB@"qM91@SA=-ASHJe*=MJ"_YKW;!c9!b((7*'pO)O6!t0Phs!ijOZ1l7V8r('IFN"[Mu#Sm:_b#B($=+RE#YA@3>>?E8=$0=o[>-X5+W>o''UF0RLY"&2d[OUWDfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YuE?Drr=%n:\_aJr'>=%<\!H90@b0d2$7\@1CJK1,\[jY4[gOSOp;/9-g\ofCY-TA9C9Bookcm@5O2R?A[ErdSI3JQ*&30mT'G0aP.s0MQ&Nk4(fDX#-E<-%C9S[7,(7Z>V#%Xd.;=QqqbR1Kd,OX0Hbh*)s;S%'%iD6D7@Xr&C]-GuEduP5bO0$>4V6@pmI21IH.1BbFrc.i0:_M4s6@nPsurb2Z8h@r$e/8aW=]Q">rB2`\#g"P-IArr>T$?qjFQ`DFb=hGVBG`TpcJiheXjqJ)/%W>`c?\'*`Ia/EA,dhPcmnmePV4fu*j[,D*V3!ABkfJ]>#;Y1rcj^-b+nPs9cS1[.OF*#KI@a_9XOi5>g_#[:B>XmU_"lGk$?+XRFV7qt"Z(Fb#T@UE[=k/`i(EZbBBcH'mH7Z^TG-3<]9BE9FI7i6jRnuV%!2@g6'FF99EX+lQjiC9MOJ2&9YuE9g7@`ujCf;>X,EjJ/A@ej1ROU[mJ%>?m^3+:5u=?SPDZ@N-HGVA\K$1$Sh`Mdle5-4B=OA1927Wa^YZ!44HTc$<];;2d9OXk=/$Sdm?Q'sA6PqD@IXQ*DDfC5DZ$/o;r#MJ]f!BY=BPcLU.Y['^VY8U_6sg%]fkmcZh['`^TBZLlEo/YEZ(#].]mb4XAr7U\(UVeO*jr.mm=WWm,G:4=d)dQq;dY==Oq&pD<'ckW7$CPqr4Penj8gqW?pe5;AQ:[nro6j2P4<'^o%iLEU/L_ItSBT1p(jm9dR0>#jA3pFI#aURJum1VgZ8K<'7lbGHkp#obWT5N?`m#ar?&I(8.m'P/#dmTd=p<*KDV;bN7sLdk3K;4"o/;T(#:$TiYt-ZD6?#D3!-T&'G\R%ju=@hAad.J-EGPb^Doa`=@kint*=DSm8`AWgEK'\@FD&[$"]`4@RpDa>:kT(G8W^/"St,mbR-^'i4JV!N/:9+oO\Y`:k"E)LCs:]R$0>WJ[H*=(87/lcQDEA\>8/F)]_?1+=3!&dsfDlSZgS6N(K*nHqcnM"Obb^QNh/!KqO\7hdfnHL.o_'J[Gh7Hn+4Jc4Cjj3->W.Z:k.`RN*L2)uA`0LIoW[lI+`AIN+(=BJYU,k'6$;,C7ld6+f41hIK6jT0ltkf/X=?A]08Y;E<(ds_=5?0dB@rrBk)rf18HhAqG"5o9aUaD(:E5Akt+^+.[bQ"IM:)SNbPX15$BR$9*[)'pZ]U/-+U>Rbuh/2m9_0i]`B,s9btmj/S$bmhllZt=E4l.Hi<@E6fMcEY=igB2c1:5lAqO^X!Wa%kgOs`RC]sBfKA:EfNL@7>^&d7%UKc59GOOSC5+j@]FVN<`h2*h'?7T?UGesYGY,:S[;G1\F\RkQS,uAjh$9C3=]P\;[?8_Nso$)?;^?-MKnR`7S+RVFU[PQq/N3_La)Af2l-^.eW5r$b>5[tWfsRFXdFC7g"?-aM4H%OriPr:^\>shF;/;#+AqKM;DW6rd"tj=oRL=IS!g4o1!9i?nmn.fCchOg40XlD'[TJt,a.^i6n;G:F!2#WY.KGA7OR5"eS^@/#d4+\<__f`T7__>A89N>l%0l72uat.kItqJhY7QaqQB&Ih61"o^@[1'?JNjBPeCET=DD?oa3c8ooe/XG4d21d;?[nnK%[>Xk`_QibQk/,n"ELGM^!F!FbZ5Lo9mlEs+E?dJ)nS'irf]T*9r)[E+ifqP8\kR$$3d7m(OFAY)?c>&qEYYKOX0aRN>@Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/6Kt-4c*[KNN"Q'i`"s.W@]m[J]k+T--'UH4P!ZIr+Lm^_=":6ZY+OPqW2tlOVCKWM;=fILG-Ac-Y@`q0FViS`V[P-?4\48#h8henQ99BD;\`"jZ*"H_;F['HhTlW).giZ@=,bEJO@1>QH'M!`PbG:p.[FfFkErD'Xedc->Wee4Ar6W.U,F"CN.sPlVW8c1G3M;MXc!,Yc8-M+^Pu,XWr@NXkgJ+VAhmQ+p/5U#fO(u"6].a"(E2;tFuKhr&mW>"3mOuV,a'DhEC*e.$V!=Jl,UNU'ggR<5%KsEQ_NUMIWBCm+Qjt.)g7&[Q)%AG?9h`C>#LXSMQ&51k*LF=.<6%_HXC(kCsfo)"@t-H8Ck)>*.[@o:=NZ4Wf>R_]YSHa]%ICf\#^i+0Tr]6B[#T6gUF+RntudEr_IoA$$El&NZD_9J>CkbJdf&rQ:M]_PdI">0c0%d1aO[#8l(8g9\C`5hW8=^WdJ[`&JjlD.b$Eda'jFj+a;*q:^e3)G.Kk"1n,`uWJQ7!%+4YKQm7qLteB!8I*e,.FDWi<$pjpNUq>H7dK41+NJBWA`*=OPsSpg`r-W+fA5+E+J8]l@)LeGRS87'TL`,e3O#D5n?bEr^oh,q.!Gm,S1NpB9KSHb''n*htRCEaQp"8UdaE"tM6rKo(XtN5V`IUui!C[.q4NMP=uG+#9.,'MStRDTn7OG%KYc+o8F&db\`&$"+$>nR-'gU\+r$/+5,hd;H&SMqXpI5JBHqJBHaVWiuiNOTUYL<@N:p!&`M(W'$0f;O7[qMC+`"l#1;ZG_[*01Pm'fVN&;>hq!1mDTsCPiu6dP_Q6(j\q/gWigb!"QJt4heGrZe<=q+_RN"T"Shu`po%/?#=@4eSa)oZ4"D^ci=iPX\Ag8CTDFhXp=@ELSS\mi\0,*APZXF@EIQ`.kh&VrjCbSi`a[K#kqPAQsX^@4MPX,R[/`)R%(GRX[I+33"@KpV(.#k18EfMW%t>V']uB2%rG&!:ob,h75II*1m(&7OlT$=(86Xk&3.'l#\;`$RaNC6m*dUA%>Qm'@O:[N:Dd\FD\biTP5W`GSFBY94*UKCrMX]l7c6@A%3@18o$-sa"F-k?2H:/G8=q"C5Bn,:__3NI.Bk11S[V2'Z.pG831VLCi,8-2?%iH>Zl&)L#B?X!"aU;A0#U>p#cdbOa/e,4i[f#/VJKGgo.O]c4qVFbbh]Hnf4FEE)%rBsb939:fW_?/8Xnd/'DOm]6_etM6F\[_E?,*#ab$o'h8+pV\9@[H@8`4VChQ=g-s@G+YIGFiHQ[$Y#KjS'k`n^'iEA`0iuJj5"D;Td)2'Il.oidl)KFg^\*5=XOO'2*B[a6Cq7EDhbfPedcon@_[K5Wne;)6m/MlTSp6_"!?I"K(ipfaSVR3U(cq,h],88jh#LsMKi`SN:j>IunnRAHq3r<0OW9U+KIdLn!ZYEpGQ%6R7ZTrq0`2.r5A"_oe,srr?"t@]DJ#kF+P6E8#:o:f?FKelGFZ!#/P8HLBSPI%(KggX.a@6lu4=+.>Rf9`(AP/cGlh2'9V!o@VXptS!+-k'eQZ.0Y[8co5=A8gJ-1Ki3bX#m@j$bTWW??70P/"'oc"F`DQE2YubD;`EeA5'm;(nO?&H6/Ft2iYfW28V/t)_>*8=9a_&rS@EE#sglr=@?WEJJd)dYO#=c,Z`*^\'cS:IlF+0q^%W+iobUdTI/ib#9!$pq?84>EfDBVqB4'15S%nJJ:Dk'\*iC$1l!Lh5\m)"A20/0q\)i,WL8NIKJrnPuXP*>7$Wi./+"dMlasL!a>f(U*A&<@XLB6)?$Ffr;qjU[o7^/,F829<+>?H;ab0#OP7TIdCpVH<1hq4NX>=,U20-7QDcV1ib$EKd2mN`K2++BiDEPCj43PTt(8ii:@@\pX3`qQ`U&RI,NLhj[1V1(]8A`P0Ik2>b3,Wfq^dbP)VFDfClocE="s)5)+Sg.>Aq.I!9FSjKreXd6Mq?X:(!Tlt,.':8@E:bOb`W@S8i56F>T0:B1K+@gCr=ee@m'WbEZ,\ZrR+2f!_`"BH1X,iZjAU,MGg,U@9bfM,.UMsCa6!c6>C[ffVC>u75q5[)Q8>8HpP$+Ti.M/0^(T^i1$Es?&ci_I2[OR2@B235fDN(D:[rE+V8E<>WgQ*((3\/akN]V/bYuN58`M:L1rB7aOX6hdh0)B&]]Yql+g5d59rr@4/a=AG_WY=n4UV84^H&"r_@^n5"`Gnfi1fC8`?8[r+62SEUI",dX\>khORP_WI"j-FKKoCm0,9^:?NTO]0-NM&CB6C/l;).B?Cpl-78Lo3e"YTD6jAd\AQ9rYQNOl63!0BOc__;B?V\P;\rW:l1*`T713o[/_rb0]^/a_sEAq=i0'.B7d$EFpLA2GdKMB4W3C2I3U;BIUW(DD^?k$^&DOh=T3IO(4Z5J0G;Ub%#M(ojEm[AI\4WF\&RaWIOT$RfQ\C/hKhC!:T.$86I4k/*FMP=_4XWauE6_C=\U-D&c3>i7E9.Z:-d.P/S]OP))dui"_C'Li5iTlWRB*iiD/37Y_OMG6Ae/"^al"eP^pP5p%EPnS(k6757f)H)jQ"O\(g$?X-+D1.rR36k0qJPLPdm3:t0iXo-#4>c$f7]6YB9XHQCV]eYQYT:B]uj>\6RhC>S#o+mHM]Q$X6,\kP"6SB\&THRCcWup1N_g2l?**$_E/rC=7ed50(fW7u[!*u<"pr7Q`FXe-)8_TQ3,\iWOZk,#UEa9$h,`5.YZQ:C'-k/QlM;N3SA?R+:.$P^8.(Q<$_]YM3N7WR)N+FjukIo51/5]bUcpim[+X("0i>T9(-r!1f(oqH74V@(8g>+8EaY]_WY!G]iX"t9Ap.GpgCfONn>LRKO88Y2;A:"/(*0j8MnXin@rSPR5&!!28R*0NT3XT9`5i]C(fe\t`g1?f60>;V^4>t/UR&dJn@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0GX-=OO%qk-8U^2X>-/aWmJ\:+m$\HlS:"[=.=$@]457L6.-W!jj#C6@b_fZMe%F@k/eDcaTR^%k]6I'iMR4:60J])*-8F.[!gK@'[G.OGteDfP0p(fPS+fZJdio4q,si&"S\&t>F5SqBdZ(ND]QbE$i3^=EOe/R'`1B8D@\"+cq(Hp.l,3TeKl#oK@Jm&du?A.ofb!./O<@ZuW,bj\33(Hgbo>[#XIc9![--c3k#X]?k777X'PO2:;'enAs/A#PIgZ#UnfMW#72Vt,Du41#BIg:Lg!]I0iV[I?*]4Y/*2$bONBW+%fu4U1lh6K(mC$L&&ZSOLaRRM9g#\Y`r;^F[Ikc2G$_FYbC%(0rqr.EQf![nm(Ag%"&BBMO#<%J+Fp\m"fb]AP)-$.*dnJVn`Zts5:Gc97O(7b'c@^[`>o=X"Np@o'N3*)lU!o3Xt$`,->>Ch+4_K9SedmEjRf))\<'DP;;u+5UM?nc<*FQrauaD)6t]VE(ka[hLt!gb$[ts+NC&eYD:?mLq=RX]kS$,VECEHX=uoF8?$>M&Io?jHHbg8o!^J`h@[R$51LCe=2Eu]2W!lEnK)0eT"JM@:lk?hr)`BKh]IP3Y>)GBWp?9-l1\8?HR+dZGm),EA`+OcX-,XJg\ju2pu8Gp/6SUIM!cl>>sW(_kuEh%(2'(&4uh8d>2d!>T(U''^Qg?QQ'UFk4XPB'#!sMZ-Aq&Y3C_O_X?jQMO/!Fq&!aNs8s(CEb4/'FR;,nUR;\Cu6.SV%ID5VZ?6'6u)g`N3o!2u+r=2837ug,b[1H:?PA^@W`D@+k.nd@ZqNB0Ff&@"E/ng;Bc@..:)ICIAV^:@sIaVZcsH5cI8UdUn$M3IOlBm5ZXGT`.R)T<?udgdrbhqX)CjOuSb3O,PW"DGrI1R&[[e`h"72:3+qN7$[`tfZ/%,_Oh)1nj5NIIOa3>jf9sSi_,1YAd3-:Wj`="!A>L*@od+:doIfmJu9>Y0iqhe`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMP5.>TVAW2GKZP;hM1m@$46!55RX^c(nkj5*'pot(3$mLb)GL60#^_==Q@q4;;)n1nm+A=lre%:JEIC!X["0iHkCs_?A9em&[?@FGBqE'Z$nKEfmCk'1e$SLZ0C9hJAWe!JVi]5E+>U5b(D6R9/ginEZI=RNogLT83%V_iD0hO"B:]\qQ<8QX4OhK%JQ+ar$gG;ONl,et(oeY#8+Ru-.HcD^\OdEGAsmDZFQ6tY5;Ht"*te!"'ua@39(R+m9dJqZ+Ye\\.n")&C)XQ;Z(ui^3BMS:c74mE:%J\!JfB!s;D,+(j=NAC/>\Sujlajo3[0S2]XPjVf31,#mj>Q%k'9WU>t!seAPfW`e8d+&]3I?tNZ`KW0DcuO]1g\$`=0#rW?fofN=iZk-WHA%D=(h9):hpTWp'A9/c6).V>)Nu=iH5.Wmc+BIRY"ZUq$^781uf%8,[TjHKtY4k_2VVOqI*FL'4>[1R@e/irSa34rl8M!!HaTT)E]S.K898K:Oo\N1Hrj&NCB[Ass9_,-\W!=&+l-O4FW1r&uWG<*Z4QVi=Og\neWdEs9H#V'59&8;(%Vnt(_iOf:UA=7"qHM5GQL*Z9p'&kpnuR1\inKj\VEG3=k%&]R&@TicJLmM/'jQ^_.FjE8#8]tLL:-FdDTBql:ldR_bk`oE2TYJjl&;p["Qftb#T[QO)/ZV5RP]B6uh)qka\1F_bFO&bE\Q'%$Ykq;*9m0IGO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(TleWUk1Y=)#lana$]:[`=(8.0\ZGdc(;C8Bl#N0)9<%oo&lLZSXXC#"?5+?$33"(u>Gn:Zc;c4Q<.-:LOdnPot32gnSN\0S@kCH,mnK?0b$FVV:&:B;[3\YdSs@]di:>s:5X\e%K\][$[u+/l#GGq*<,(pDTLeDX0#CfM?ujuY(D)f7o4jEU*FZA=H;&@'7H],!t1&/$aI(-&=dpodG"9@c[C1>I:SXIbejOGK<>^8WXhR8:ZAS`rM!XoAA:fJh=r)gdF;^Q'0SN>4GcE$o0$Pc=mNY1;BrWpM1Xp:@>f5dM?`jkZlHMUlAK)>LBIT7[Jrq[c+1%S$"6$^[ho+Rl.8`W:i\Vq`!TQjR#nNQ5a^\K7L>q%k!A_fs`CY^JM@U"5r(rDX&"O1[WM]Kgf2fV?d`*)c,`ZM_\].$L,8\4A3s/>8m\KOOd8m"5AV@N:fKjJaQ!s=mV[C)_BT9BQW7&[eV0gXXWfhYZ8Wr.;W_)Lm=NKZD`,`%"bOpoi'1;80kPe4+g\K;iNmuq,Z6UqDNJfn"`uWE71\7gG*-qPaPDZDUSnPL[%Ep.:-+L?`EurI2/7,fbb,=4sRa^YImu"5C2-QqGGlufI\!#C`9>oVS.6S`"I6b^d4,$R&qRbah8*91slGl`6YQj1QYT&<^a>p1/8&VM,C[%CZiZ9*pWg[@9m7&kSFEqS@jMP$6rCu5ZH2rSgP;lCG".kb3'l$N,k\0M+L.P][&___#P-rP8V;TMnu2iq_A4I.GD2a'i]t5[aO"iX'3gfWJWTW1"Bm%jm9Z=].UGJuY>LW$^d4EN,-(.Y!Mq(\FO<5&kid,ad;jGtAQb8L#D?6=MI+O9rXCIKP+-.&W3e1s"<@%0"LA')%$`Z^5aHH+S7<$\'Ja'HF4M+F.MP[c1u3)\\V_pbg-XnI'u@]>#EC!\IVQ>#_$,S;WGQWHdIgBRc08JO):^=]G0_ckO^7_"LTQe%>OO/dmT18Vft#Ll3.9N;P"CNgRuUq0:^TXD:e&TR;6ZN-i3nT(YB>J3-R<9"^:.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8W*M4Y3OYRMJj9$^ii&qYfW$"P.lXuGH]C:s;DVMIC*$tG5lA.phP_T(0hHe"?j2[C'rLc+kqkOQ>?L6`%T#UZn6SmthlMs_960)d/?MfGHM,6VNea<__6b&.__>4,Ga,JP"5NE$p]R*rJeC9-YfhWiiPSBBJrph1i]U@&V22Wd^^j4#nu5eOO7$&_LPHajbg4Ge$M@_\?KBmG%`+NXR@ES%o8#>VFF!$2Z$cnIIUAcKq_?\R:6s=Eu]_Qd_)GF\6-ZJnXYR>Z)nIY")Lt[erun7gd1V0kA[H8OD.r]Xh0?d_jt.e2/:\-mu"Y<^SAgf_R@YPUFQL!bUS^&;/=:5Is(8\!,a:#4ZcBDRbg;4,u/F6R3n&`M#_.DHBK=9Ojl%!<+;kHkdi%<-\<%p,UjjYG%G-H4joF;&cM'ThhOm*@ejM&eBd6Lh*rl!=P2B`WC\7I*M_W0X"#>SSn#o=NPK;/UB7IR;3_rZk\)Kq'm-mq10\!d9OgU\)nUc;30Z'@:$WSU)*T`F2&)qD0i\N:IkOFtf2Dj9(6-aVUn-1P(X\A5g-bCM?7#U$"Y5J25F8a&*(\Z\!"b7989Yei0@hW&EQe*3O9]4K'lGT*8;+ok[gHMFdQ`T5"A::cokqr7O/E^k)BO]o*NH"=WtR#l1l-Z&98oe`E#X,q0:3T\tVt^HqG`-Epk7/W<$N42_aToDE"HC`DrZ'rfII`*PFFs@97Jb*7&_^GAZ`$LO?&H6/Ft2iYfW28Y@]m[UMRsTil(@Lj[/U,b&cVjL(DTAJY/O;@Db[gX2R6JmCF-=0hnH99hSD#`U4ZVe.o-('W_Hp`D+`0STBb$!ZHDELmD_-!;EVF>'e=1jhG*+<5K_0lAMWV(N".+.sl2U!jhqX#F3i5PcDZVW3uLt`k;W^JQ0$>Z`:[LN-;HlC)JD+<%T<4EE9G2/RN3n2NpihT?nA\0kiW`op4A>&O\A%V@SMT4_r-/<2g4UEqgX#Yqc:gD*_qnr;]D_)9/fG4tZM:0M958>rjDILBn\A?;HlcX%jU'H!hhr#;_s3HXAKfI.0j:3'=TefRa6O/:?P-#OkU%s-XaThY"d#E@bjft626Et+FU=kG)>>*6VZ(LoYq!u2!m@/oiR&W8J,FpDN>euMUG*;rYh6bW&n?=lF+:2D\Bupbq8'61HMAUO0:ts4,D-,,%/?-gO8TlVocNrV%eD][iV*(fp5uu[l[*hUGnn315T*kmn/&R77sP=LR0YNbtYCD4TL/V^7ADB*.lB7BSW?O.t$+,iiR"Q=1Zppe1Rk981(mTMV8]nTi(-%aX@8XY`WThEVHJe\FP@GdE*:h$M)5_'?]CN_f7!HOX_kKaXQNc9Wfm<'g!C8)m4I4o2`A8U+np]g.?-3]6],G8HPu%U#`s%m`OOa@]*rjJXag9`Qe)#q3'UgipK9S^5S("K_9blko?>BrVQ=G9l%kpV5)G!U/=2W';ViiKU(Ft2iY$O3H*>u)cKXkXT9'n&WJO^6Fmid!#:71RtM\<\J(U/t8=?l)'oAIVrkNn'i#._c^A.dU/2f7V]O\#>n5+&gVK3Uj3n>^Fi3nPr7_9C#X8YG(8PlLNounf52[of2KDCW#0-Di1RSY/O\(WD.MPDT\0f*).g5%`(ec8t/fKnN)`!(oj_gYpG7[d2cAa+_4D8.S'sM%biZsWr,lLX0GYM]!dbt8i`Yl4thIh(B)nlqZH^H5X$$bXt&d'?7iED*[[L1fRbaSCuKFf2`T]@3(doj&13_X2g[sB"#Eu/RhlTgK(nr8L0B7cP]>Fl,diWQMoFR#[N7[33.h(j\i-*OT"g7_/@,)F-8&0XUd*qp_:*NeudhGp8=mj+lNVo\/0XgD!Jc8_69lY8dX@4FGfW8_$!ZoG&uD`gX/,LeoOn3n(nm6U!FrrD:?VmjC_U1Np>Mb[Kr[:;:(a^aO(?:!kpd\/dtM;5<&O6h93WY,0\Id2`XGdOuD>BPt_oq[U;NbN![RXuS)L-RphMDdQLUsm/7H%tc-)[1[WW8$#MBJKbZh%0EE1S=DgSq%F/R,uBlM-W[kO'k!`H'9%J>#`,l[kDra+V"7dIXNrMS.TdZGlBp1BA.&pu2DP>tVc/XQ/m^++_mbni+lrf"@oH07+-JM8sA/:-CB'.7FXO5!UoTl:.RYpb7YuRFVGABUZ>rG-2igT#8ZU\,+>B_Y@.)%0fl/>LhNU^"7k1S[MnaA&>-Im%r:JO4Y-(N'YWT9O)F6i5^5c\o#\lY05YlYc<7!J=(ga'Io_,r(\2t\C@Xa53YMPG&Hq'!;71q$J;hX97?8K(>Wlm@`AcA44ARW%r:>gY$AKEP'%'6La@\/)+5rId5KKB'_jTFor.+MS9F*N<7h%.1?k-oC,AQu`T.gI+=n+6N7tXs:-04F\b^c"WWbMcWl%qJQ3.PY^uh`V`uVSCpF(il1(Wg7"/r%FdsP0-0.>XYgtGK>f&?sPXl>f"fp4S,N"IA^pJ)*U\<8fEgD*+l?e`g4(>5]q-*>i1*sVsTt(hp5#(7@$ScA6'nCCULjV1^P^ZK[;0qDl[;A]6Za>HkAX_M)^f0[">\=e=J_obqucb`($+/[S4$B`fbpC/\RF!*'3#H"U\q&PuG1rW>-FKk7pSGa]c'c^TBAu&q]DLn0"4I]7`cl3"h":dBuasg[,UX.Z1h.L"ja=[*&oWS(1/VS4?=NgW%YGCO*e,GaX*j?]4:RMQ5KGG8@b+kkK#SRGUq7b/Or0,EhG*XP?^KMB4A#J7>HUjR#d]1ga@?Pc6W63B^kT@@@qnrSJ!DBOPX7$j56?rMpB't[\]m2=\>obW&&LKmgdSkZnZlHD\um1lb9'!-e;G(h<'JKcF'CFZjg6+9/q::)#N[&1C&jd+ogG)Ui^F!F/9_\F#[Q$Cuj`D`:,fW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD5>r2I?[\*)A5PTiiW2s"OWY55DE_#?YT3$9S[+m9Y'al)-,p_3&bB)CIWa<0k;ju]I/S6Ai4]u)Z6su/#l#LBu=7"$7q+uEIWj[4sJS]e9)V`Lnm3U*I4ZAYEXWs.r;P6_+%tUT-jG1n'I]jZ(lsM.n9gg@[Q+\B37nua&e%+3JFR,T*.p/n(W?\LO&c*fh/53u,X,YghcDj<&po9i"hH@;8@tj!OT"mt;A=]H>bgJ<YWWk@TXdj)QKfm8t.VFHY9au2?s3HG!EpM'rSG[d\=nS%ZZ0!,713o$`0on+0;@&->R`KW:!!\;_76G[['8RT!AN7fa\+^8(i@uQ[Kh%`^^.GLI5Hd`^/ME`YJ6%NhT1NSCt#^AL!M%ETqZ497V'l73%G3_e*QBKe*laCC0?4.I-`LZf2-ok6]C@B``Wk^`t'MQY+oSVVG9Lkfm7oBU[fpE[pMQ&eCj[Qg?:G&VQa6SdcTJDS.O5BrmH$h*t4-#RCW[?MHGV_p+/CgG)7joT_NSH@1UJceJqLq0u2"-=6LR38mK%UpJo\rpR,15q0&Ki<<8L'sjjr81m<>["PUU&`DobEgL]+.jeO]@NSohQ\NIKp(TZ,Kf#alSk6[#<=Dr&M,bd]@8akpj%;/./?_-%91QWo%1+b;Hk3a?5U`B&.uuM+@VCkk*p)%\*)0Cb\mc9c>O,k6l$jmHFnPUgXc9aoJQmi@!RQm>@Unr3[*(BkDUpNc^7jFp<.m=^;RPn[JqV*Ok9j\OVrC)$EV*$b7QqOrrBs">0^URPM2]%mL&e[2$'.@1/m0/:/)7?MQ!W5',N]1O]XTnF/(0s].DgYm/dZa3`"du("FJgrfjXl?F$H*k[EOMbQTf+2d.P*V+W$prmpI7B9W<*PoIHB+KB<$^=DRI"OqZd[^:G,!p,M&IX_[nEBslOp*64[.LDp7\W=Qti4#]!7Ued9FV%Ms=p9RR>&C[5XjOLD;I;/\f3XDV1s!:HB3d]WGoa.3eW;"`I8^%<$B/*@]$fQ+$I=W#dpu1>C#OghLW$rD=>!0D1/bHD2ksG,cW[j0.$5;f2&)3BY?%Dg?>61eM)mgtZ0(@(Ojk@^e7MfjqR`C.]aLbo9ji-tJ>o^kqeJ3fUi'6J6Xu=Y(_fmaVHcQ7Tm5%hnX#A;G46[2_MRVZ%>!MRj(RuNg?B9;VRs.hJ9KS*po:7e]u'jD5V1@,"hF;]`:7*OApm:k3%6X4YJoC8GRe"ea;D,iAu?C,LkS*gU0YU:$1%tB]68i)E\npBQrHQO$Ik5]iPqM[.?i!dc]+SWCDTDeKX0QhciVsKU:UVrrB_7QH#Ee`DeF:fe^C@F)&@NEtkK1fi@IsatHF'5,%&P(JVC4`De#PZi6"YamB0B#<=b(>0Z_A^>c(kNt)IkO?&H6/Ft2iY$`8Eo2UhXZ8,iQ#>ZDMr]+msrN>=*Rg6[o?oiZs-`)kHLp>KnY2$JG2WW7%X!D25qP3eI_tA!4X#Q)f*u&Xb.d9'l;[edoE0f2>Q8UHs(R">Np#ZC785gTC.P'nDU!JkL8E>eXdb_6K,bF:r;aR$30@3&WN*fYHe4R!n_N0FPqe(+YL[t?%W!DlkPb&J7mhE$3`u'sb/<+fr%c=njQX^bD'QqApk45#UC1!c?CB":0Ru^*q#sp4m+5KR188D&;RZA1?(ok5t?43ZFRX<=#FLaE4qK1l#'[WKtR@s[cPO6_+WH7k^6Y+b&C+gJs)T='\kE'TJO$t_+O]L&F!,Zf<\MP>"dXTdRHCSnIi7BDP!Vldg'.$\AA_jWq.#b#*6'l:Ys#o]a]en_HW@[VTK+='k\r?/>8lZo+\aqlEET^i45$;EHd\mIsT:=WT\eGWXg[r&$!`re&N>`4(/98(Voqn]=3o+03a].:+0oMG/[GJ4Gt5NY_"sND&UIZ9-VNt>pP/Jp^PQI_3tDoKa7OW21%S+d2BpG?>=qt.j/XSuD8Op"o=B9>0MZA+4hBuSV4)t]dIR&]J'T\.>Ih'KJ>R'jg&79(mm,A/Q/O"/AKF'\<9O"Zg$D6;tc<(gBH`G[6+H:44G5]n&3X?=-F4E4=gQ[1bM4L34K*7#PpG%=Z/'1CnQY9$KKD=LRZ](4C/>L*u9`3M>u1I;_UAn?dc]eE%=`!.IN`Ea;T>2eHpIZKcDOUhskL`lQ=_OfqQVp?)E_`sC;(p,S-T$u&>2_nB*YaH9gpj>:J25;3MXt#5rcu2ld7P-5.cA1]C7c'+cId__-Ft/$L[IUm:bHJ#%?7!VmE6cfc!+!f`<]*n5RAa;jHql/M[Cu.mcp;G!URa^t$Q.eCBRjKj@l.X/"r&;!`[\?#q-"ET-.Cm+l,pq$,.onJ:3ZZ*WDiB,j$+Yfo^YJd9@(0(TN4AaX5AcbloSDp<\#4URZG'P'1GKXo)2EF36%'W/GNlri04V^GLq,Q3\@!,bgZoTVT<#l#Fs"9V]ltQ2'gfu(YNS3Qoaa?"@/TsE!`Gqg.dbH[ReN[/X`8?TXisht/I/J+"0>qJT2GgnSSCS#dAp%>qr4V2h0Et7>06G_,+QV&+H/F#DBppSkDGNeSLIp\'i\oF]bdOa9-j0iaW4P.bLJrm1ALI#G_=dgdhP>V=k["%Nm7ptd>^c:ML^cie:e"/`Ds0E@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0GWrbWTmo;RosjZA[?g@pM10L`nDgqW-j@3)S8eqp\i:rMTeq9ST[\N)b4MZLsKXMs@$MUUkaL6c;LYh+%Tjod5Z5d(^^)lWpt%'h@Omc-2ba3eia]D[Y9l%\,e0Ujt3]2a0*%GMLW[EE'7(brW452c;aICCuHZg;,m:Y\,m%k"]sOd]EfWY=_]X-A>GZ]]Z9=DfW$G=3H6#"i`D@.l_c3!>qOCC#@CDMmN'DOPMdk,!o`U6mqX%/p!QXSFGcHYm(;G9ql,`RB(?MC"RWZ7L=QGW/*$^/c7i\"d@8bi5go?%!Bt]\tf$6KS,W?/Qd\s4@Xo&rjX;JDfE6HGFTbPIG2*Wj2p/9`a+bj+WRX8_3K9n/)R(X!J8O=r8!$==':/s1RQ^FW@hI*nr]$V>HEHu[GAB]8.@?sH0!6'bt$IZGa58A>klrAkFPNI5(\7UjA`a;JE]OAKS(Dh:%R0#W?WL6,'0_"G/\p6d,=I.H0XG5Lk1iD8Mg2F(5*).^Hl765Kc0[g*.]I:H't/iFdc;1#C_SU^]o8"0C!ZMKI3/0`.ojq8qdQU;o$e?-a)*Yb8E7FUr2W9mDd2NANeP5\fB_g]V8LB9O$FYYiWErQ)T[@hAVN7G$\9/WYg[]'/(YM(2j@+?1m-UJ>FEq!PMgD*qjq*$k^6FT.XJ^s$q".'rkW71.+p&>"&HrWs@o#8r=Be=-I=f30SH?TZ,;GT[nN.f9G(mDXKgVXb@kK/J?K#r1s!]5Wk?4K>][o)"naF-q/i^17UA,!"3j3"j9667)@G:A^)1i`ep6Ogn,`YY(X)0h00nn,'k9sIb!!5V?lWV3DSHWWXk%*;6iCSD9b3p>`\HIe?Y`nqoofbkGBAWTb[97MH]4MWQ>)HtKS]O@aA.R&[7e=BY!,XBO\<['>rmFpYdVZ,IT'pq@@L5kjdB`Dd)+ePl[^#\aT[,HrpjEqb.N/Fl$DA73qtj0q]^8j=ZX7e'*^Jul1B"fsN#$`(&H!-K8a/jQHA*4Z8P:UAdjAQZ"<=(8>O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O5KBDcgf5N;lrnHHm/=KA]+*TLl"F(X$W$'n(>LZ82?.=(l_^UrUZp#;o@r6;*5COLI6RRhPaenGsh^cFSNE2GfuYJT,[:A\se[bbTD<\WhaZP+27_3Mc\,Z+L@])iLoVI!c4pVgCOB@2YO>g#@)QI!ET;+T_MV7'9Hne>_j^5fS>;>.JhsW?[+^Gc<<@a\RR2LD=NNaeLpI7rVV`!XGU^Kpg=gM]`AGULg23CUP^fCZb""j[0n,%W)h+Wf.$:aUEt?PEOPl_eRf&l+SX-K3-OiDN14"N?lYO3*>5kSt!h8F+,*1j,&;chO@uS1AQ\uN52/T,@&@S`i,c1M:0Yp`PbVbE"Co4<=6HZdG*V$^T6W*r?D]&]]R^.,.muD?G*tcf%?uRq1D7<&iAZ=bZ.og+BAkF:9DBe"a=tUNuV0??.7)iEN6rfQIa_^Z\[:%.dfuB5_6tc1rWO#l[!EtP/D2eP"8VC/&Bf2-M6BWcDn"c[PTtDN':k%-&+G(Y7R-JSHQ2gV:E^:&Y:h#b!cFV4.K;nc^=@*>A:6NOm*$Lj"\-ebWp(@EKO.P`3nHn(oqi:@+29^ACKQoI:af5d>6JS$DWAgN&mu1HPRiRlRLXEWt_=,7f_#7CXX#&-^f'IVJ%6d#jB64P]3WjP!SV&%O:"jQZN#C.^&WmKQaWW4%QVMi[BA4?>eo$"H1akeGu/,VYI13ff&a,oW2dR"mGpIc6E;5e^Wg-bL8/SD$f.:O_f2D`J"%abIOZU6cGE%Z]'"_*:AG#]WWs>%L7YX!Y]2jf-;po5Y4T-WuS1POuc:%f*CUJ._j7:2'C-<:fim+3Z'+q*apL3L64r,&QjJIW4=WP@n\n@oDuIGB5VMMRd@d?<@%SZu.,R!d)$Uu/;>S1?\/]TRqY2(g,`OZ9S,();RW"Rl&8TIR'rbn==I?WDu!=D\J:;XM@W3>#H:kpc9;H*^9$GQ"+g'ggW"RoWR7D@AZ>JN3[>!\+``^+i77f)uY#Zaqc@K*oj[%sRI@O;8Il;&-m".Z[!:[0:9r^,kePsQKbSQ25C"f'Ze7ieA3K[,\Q],!.;*T=cUWA6+Q-FKGh\B:hq3Oq-Y1D=bg=`NF'PW8FC`$D8%oMl&ZS96>f4P`^G-:WUK(;(^fAsek3A4HJP+D".Y4tuL9=p5"VCK#m2JOg#Ea*41.'k+>?lS`j7R;a:QM[H^)N4>.`o&UkL?lN9gV5[4j5?*+P[%8Zk^PWR&dJn@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0GV>US^JZ#YW8b10Zc%3?fpiE^ttA`i^^iaQ`97:tFK.Z*gpKYXat\miY8;[0b(9!^?^``06;pIS\1[`\0LhYYo@@dMJrNFOO;C;D*S2.*];5T?8oEE*,&Rf\_jnkA:c,>2T["@4#J`AilBK:usX*`Y$2Xt$ClK5DUU]$311"j>ak!@d9/Z3c04pO)0ultOZ)MP92'St@f0>%ti5O=WYj6k`7\;?3gjh#r0qP;Ep=s#W.foD#V$.D3GpH"+;(QH]YLE`HfD*Xa]_ldOS\\u31;j:;T\gH@?)a6Ac:67it1NRm>@Y*]XMNjFTpE`=XCP&V,I;`=m'FC$T^\Z:Ym1J]R?i2)BM[?5$[Ua6Z90Go[FmU:/am#I#_p;KqaD^/s3V&Cdq%iQoCQ&hf9(GJ%gf9#-1*T4/H)r2T#`*M$?k7rL`E,jsI6QR!;GX(pYq,)Sl9!4j,8k]T!28KE]Y8N?+S,p4daK$hSsh0QVAmu!uEX0GX-r(3Y`P["jBba_(A(3W/%Y`3m-pp0A.[)H#,o1k>e6ukk<6U7d;73mD3B@HL6-!hpm5\LU&?qr2G^2VMiSKk]Dgkc\njf;N3P1=6Z=EBGnq0fH%'h+0^6I7!E5*8hp)i7B*HBX%h_^.;"SAnoC!@FWQbBdh%5)E-G8\f=_Xo.Gpf19JCm!(L+_;IYk=(=X#FN-&qP'`tnF\CPc^D0(!fYd^q"lUkZK+Q6/p=Js3XW<\E,`Di2JH92b6G,dJ=!K']`l+E\0qm!Z)C(+*D:=_8hBNGC!Ea:>j^m7%2XW6Kcu14&]g[Q^nF`N.e11ak@#o_g)F<`S8)eG\Oap?B"8KTc5XWhtSO7dY#&G_lk!!QKR">>E-`0>.A_3u.(=X2d/fGr3uCE)]8S0nMA/'kh1kgHr"3+1@dQY3-NoI(t#XF(H9TOiY!Wc1*o4TV=tS$PO4!P:6b'/UHq(Wc*d,'m;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G\eC#pb-/GF?$rGELU-+8s`>!OF'8Uks,5-1nIEj)o$MMoY=F;E2:ZY4s\;'nH(CPQtaXF_)5&DR&Lg?7^;S6K>;/(o^XRo.k4Brh'r9e&,^G6'@>%p"`UNUA(S5h&Inl<0KiCgeNrjFAsN7,Yd6OA\r_RuW?'bpqC^%#'4r`$+jhs038iWnd8R2J"!]l%m7jVnP+$>j-t5;g:b&,t\OK+sLTq)*^+-0nT\AZ!"5?I(Rs6*a!0n_fK@MFni9k/6V)f#b9(0p67Ids9KQ`OKUh5]G$5k$Y)h=h.ZC>k=KUc&iH!\?MIgg,^rrAiLnZR7UMQaP\c%XE]h8@>g2mL[CLo#@"emjFP)/=iVN!n-tm>A#q.p+sQQUY+YB/-W$&LS5#M(E;tKQA<3)p-9ASgoD_agRoO>:Xu0qP$PcR&"0\YLQt&P*JZ2i`(%&'iof3Bp-U(>Y-6ch"d?c==*p%U+=(O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O5KBDcgf5N;lrnHHm/=KA].@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft1Ad;=f+5N[8lmfJV-q,0!4Rm8=\'1N9IACjT&RSt1Db]5nZVMu^[kH%@Vs_efgPNmM?#"h%k)i%ZLr=2FYenr3H<^u]UiIc`^o<"cXpdF:ga\`W(L$?q8ess*L>bG1Bc!86',SI`PZ!$VQf$b*NS9j:;"j:[/q]q;P2(u;,kUP:Ou6rQ#cB8te;T7k'gQ4egN-ZN6+,U?0.a;-<-rh+4?P&*3_F$>6N7#fH;mr->tUIFdY]JOWh\iC@jk`EY#NC5U@ZKAeRT?2oic=BIuU-Rp1#pB=))3CqlA$sF4'uf&V_ab:%,0[fikX\+4,`+WZp"+I)@,Q/Hq\#AWX"V5.cu2e)H7HA[o?M$28A\NjGTqAjJD46_igf(lnW*AXfbR?/-i+_Rq/`XR:(41"c&DPo$!PN`X!Kj2D\_MA]O?&H6/Ft2iY$`8Eo2UhXZ8,iQ#>ZDMr]+n81GTeI^OWuWkN\Kf9Rug0@Y>[]0`Ea2I:)Lek8gAM=atR]cVMqCC#X(X,WJ[W+m?>`W-,`M2-BHUcV7E6-lc-?4L'3H8?PPrSI:[1>EEq9f"Hs`lOufX(n5.&)'guN6`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fWu8P@[AC(%1L!C$kE"111)3VpojER)6r%9RhcG+E\o3J,>^=3/d?uU=/u+O@ALLS'I5[+2\a;*c$#[]Up9#moq8U8jbF9qhPeFC\$?/,X@nE\Y,=]o,J$OW]mu"R1DREVUNGYMV>fRhHH;>669V5J_C6FtX(9P)fMQ980RgCY607=_d4*[I/il\p*.uO1$/KB9O'D@6[;aH;C5&J`q9Tgrb&udN6n<"H=/Tp=KL.NlOP4JB_4mS!(c0$$=5HGklg07RcPXImO+o_PRMIOO5U;,R`PiQgbO.EYV\>@Pcj^sd+1a1S8br*(0C9GP"4V^[Qpu87L?%1)ahTk'pK&=jjihJp6E0f;biNisYNQEH*nC4%d-!N?1<\>naTfjf*fLop)=QO=e!d;_o[,c`Gr-grGe+FgaagD*VUc?ae"Z%a]>\%.W0otUp.jG3%5U8^85&BHpDMlt)87icp.66*m%YP!sV)d4DL9uGN?["U]a`V-lPW$h2.S,,/<(o!F`G#VkL9,gpH:e52ki$i"Q<>(m4\!"d/]T+>AQBF)0ZQLf/=(2/1B2Ehh=[bg>UD6.g37t0lRb$Y\,%m%T``+7rqD5Y[kTs5bm8I;F.^nZfqC9M4?H24L``Q)N&LpT@]0RhKjl8Tqr5ciW'@"+9Zs-1MM8A,T'N>+V^b3L-.2;\7)Oc]9lUn13K?njP[>s8B%BE*%M9T4]@CMerXm+E/=9=?d4bbGFO3Fku)"/cWSP8cV=iD!jh3jrmHrVel![)BorO9aFgWhih>!;5WbnN^QbPTUW91'r[,++1;)C.]E>^e'LX63=(N#>*<&(pl@Xr]h+QBSf4"fkXE2OFEYubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]3Qgr].EZnUa"#K&W`1d1B,Skr`iH1l5k1cNE(Om.&VquX/NPh3JlcG+tYV?/Irs7'rQFZ#2W\X6:E_sE6es=2>"/>\W"ZoB^F.[dYW0dh70S,3XgU++mMsCfqLas$HEjITp^&W0Q!-Ob!MR)#;fW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'hTbB^53sUXgrgA;-i7)6-U_8Z*Ws.c8@^LVCIA-ns,GOB@ImdO"uOfb,VBbRN<^'SnHk,@J7E#@]8J:1q=lG=uQWG'/HZ;WYlOK(/>5[?:lGG)H9VJEE8k*p5]oMba/8/]SgoQm`\Jq^*YDoOZuroPI[hGW>:Pm_&GfGD$mX)>8&!>,C31,oTVDH@E4Mc)Yi#!6T_-PtlK0EDlMY4\Q:!%#a+lH(5>o.C+19R8R&bDa-C8?R[aspOL>k(J=N`KN+t'1ZX"b]+@X=X@Wge9X8U!`ON_(6N;4`'#T2#8d_fD"4$N$b`$rpV>0$7iOJ^sPMrr@0,,`=-OEBIi7&dj]jYuMZ(^SK!t=^X!9b/ikr84UZZ])Z/gQlh0>kIJQ5*=GGQ;IaT-8E=KM\N\=1-.=g,mjqn^ZP?XB*msaPK&;Wa*,rhrjAn[,eDM'oL(s;bHIUPoT`Y?H.h;?$Wio]!>Pd2*VHQtPRL`M4T3VPTfJ?]<>`#5G49TP4gt7W$0`;L"^PIF@5qZOaJ@9VD9+`DH9"=4:Q:`5/==jH`(cGnJNUQ0+lRA?&S!$!LAsW[:FN9U%N",0!,U=j3%M/s1qlF6CaDZ,H+@ldXpp@Ij,UDQ(#5Zp'l]=t+#P'M+sr239[T_LRNjdsP.pBc;;t+H,3=GIg6(j=ISA=(NA[YGg2th\AN%jdd$/Q5M9SM\L+^*^q84P":]q.t^S0YWar%'i^A_djFb$8DV"b7@(8QnKRP"BD8%Sr(#]B47pKl/[TpedcmrPi[HYi(;/G$'"F5mW6A7e3nIfl'h72c`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[H\nCq^D*R%`J+3]];-9m(<$n<5(olf->rH@/ju]NT.0>cH@)$SD>sSod&___#\qop>6Tk0C2EE?&P)0]S$ET8A:Q+G^uu$*V!.7l?[iZ&M>`-`?\GaTep=D0ik!uFM!;?gYU]/m8Bu)W5R&'1^_:.Xt%iL[%O\7]seA(+sZBL*.emppp]&-'l)K+d]X8>g@?$l5GomK!ELg^!J-paS5FZ\@]Phqdb\DMQ^7"nEu9j.Kt35Ca-CH-MRNAQRi.W)]7E\T#&r!50a#eETY-6cK#4S^d=L1i)WIcrWbIVcd`6V8`f;9V=\u&Lb6h%D?XGM76[@bdsm;>`DibdFK9,pXS6\0`/mg*WmM__?hm1p-ETsAe*@oP[*8cngb?;@ccs=\i_U31ILq!T]+\K?OW18FI`0jV82Ze)\q$b)3p2)Nq640i_f8[&0'Q\$kEsrfE(2KoCZX3:a7)\mhVNO=BNp-W:.9$XO0Gf1RVcXMA$EM[aY-Ze`6t0*i!Sgn_I4F!2@-D-D.9k?7j.7d`6>KT'"rJeiL$l-!$CRF0Q4tIE4CKP?`.UEAlXENAXphPN]D_s(10J_E0QV#&RVUL]kb-s=146nY)fJa>8c@bdn[E4d;B;TGSVC%eWsR!H)krAJ8AmW`E'[5RO4UC>O)m=*3sn=Xhq9@*1,$r]QhWCiO@m[e$pEuW]*2MenqRd)S!;F6c^i*1\-MJ%`&cWokMc@#\'lLe:WXTFpmFmY$fa2rin>^2g8V3NMdl4GsMd\)W_-\a?=,;D(Cba0<258.->HB4BP'l-LJo0V8'5,>NP+>ZVAj12'8.r&Q\9uE9'@S1ZUHRM!rq3YjO#/fFY'OC&V[8,\^HACO%2u-Aa>TOk83up`X].H@NP?:<^TNfAqPKiT3Csb;D5W;2V,#FH8,^g.SG.[gd8('[@Hg0+f2fnj_M?E`T?.=sh&4G;WBLX/C6.Y+Fpq8^I9q8+bBmMRAU9',=J\!eSiD*PUNQ<=u'Co%hE5EiW_WO=:NqJVncp$1!oU_t@YmRX.J$a9VD\<2[F^6eDoq'18eP3DVKerP(ke&_$H;6>e_)-_rP02pkBAuD]QA+XVqVKf/H=(8>O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(TleWUk1Y=)#lana$]:[`=(8+&:;gmJT2dQ/rq74T;j[56a#,;Cf7bqYQi%j:l3i'--F)>tE1FkL^eA;3A,*2i0Ft*q63CCl]@BoDGraoF3$.H5Jj'Uj49ghng)C4V7)Rt46:[#Zn5U-Gjb%uXgM-D+D`c]Enp6IFKj6[[N>ll.A`Ld."_=fn46!85jS7=$?5no>-Y\N5,n%Z8f4mNoE>U743MBhN9tTDbCZLk2(gq]c_DktTMP+!Y'K9tH#FV9(Xk2dU>96J!lLR>[7k*i./XcCTjI,rH,X/WSX]5o58qHQP=+>n"&iiV3,*G?<6Od7YGAhr1)q>o!Q%:dV9tXJ5+-_pK]l1"%qQWXWGQ.HORf8T8hppcZ=5+HhS'.-/-0&4e25GG5cdIJ;W#O5h=kim"m5GXaO43Ai>ZE,#-JjH;8;9q43c^PNj$E2S-F'RjS"G8k=2a[K;bQ!s[FBC4V;R;.,K_MQ/gadi@3GR>C[h6pi-]ND6MYU!?Vn.GOs7U^\r@GV_Y%R7Q!R$G1@<0QiX$VU^+,k)W"gNh>nrMNXV"j6j]O/_H_4/j0j\\nN)^/?7eOGa]>&-JPL?FM/JpsD&MSN9L8-?:fi_D1L7"uPJ*"1Y[4&EeP^nZ)4A9>GI27$dQd_N`W%\$__qV=DV01m>GGJ>T;Vb/O7aV"3PiiuO-*Q"aB\X]3HM6``XFnYe!DYQR.;5;l(!1WNGIggFRX&0H4GTNj^=]I?mjO[nE4+=kAsV_);&*UPG9!m$AG%?91=U\7WJ[ZJjQWSSHhjjTCRH583J_32O!<=+.#_4ul9Mi5ir,rY)0t>cY,..SY+P-a@^n0_)7@hB&!Cq9=!KW9[[6FLg;\aI*lrD]=)?0[Q8oA%E(+[]'kDn&[W2/0?d(,D;?Nk](IBO&Z;T$b/?atYbd&".oO[-4ZT,;jU7I&Gf'W2k$H"*doq6G!`[]=)BcKO#XQflJ#]T1!!`ehX+<#+3JW/Wa[1Z)QAXOcC`LaS@!IQ!KNM66!$c8`;n4a$sMUCiB^g3Ku.\?2o'T-_1ae:@eB_3#rC`*S]G5i6D$`hWa91h3pn9Jh\)h,ctP]OMDajif5,!,5qL>mX8'[c=hMUuJ@RLRPBjV7cQ,a"'k![.9T"#XN^t(mP_'Pe@r1,KO`V'l)@FHBlIo]Ph3c/cEAqeu@u?4K^hj:K>=iE5&h"MQ[YN@UB-d>-k)5%%!#;REnT+I\<#1,KS"4;0!,^bR)nUBkAdh>#+YYED5@o+2eD/PPVCJi5i:e%->/:7N;H3cjaN3m6=&LOlGi7JE^K'?jFDOrLcd*5"CLqQ=OPtGb7hX2?'&-V`n.[\[Xt%0uW#2Ni5;ek4f"qeD-$(W"ZR7Y2<1Z`_OKq9s(:!FJ6r8!eMQ)Xn>skCO>-6ilrgK"nE00X*,^/caO&)#h:Sp2(T8kD)A`c(dq.,(-!t:8\ArtfTOTL<"7YjWRY4X<__YaCqSYH22j<6A0edLUPqVET5CC0qYHH=Pnhtsp9.DPUS#a@oc"j;+HBU.Xr>d<1;%<@MR,)CBjb#p_a4\4MP0?ai@X]YSXkQdd>=.NS("D60O2+EKtnjE!,oWq'iTn5N?uUUWcEfh8iIrSO\,3L>+o!Xgoj.j)[o^[Y'Hm=-K=1@/VK^K*h\b4qluj,SJ9,_s(>QSedbT?nNOZ_XAFk91k)>>ZDrQo;0C2C%,D3W_7OE;G;V':TR9+'N2rkQbZXBC#URIYuO?A>#'ml=r.3!^j3K\%1j!c)8`Ds0E@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`Ee@pFO0aEg4.*JrrD$dMP@@W@];;R[4BKF+hrS%Yl&I^$@kc@,6%Y<[n?Z#GbI1tegcs.jrJ?f>H8W>gpMeiQasVNj6"jDS>%p1*^RJ0VqG72F5LP*GMZo^;Vpth/csF_TL/]N&K=K2m\M1C2DV1Zi/3Z$lHm[I_IU:d/[nu[&UM"^lCpCl&75k>u_9sa38#\VJmP(ciEH*(+Mc1?kdQG@El<;0?]tfN])Cq,>d4"FB)aL[7b>JURjclkJ#JXMD%;k7`:@e'/mA#L6ZUTj'`^LKfl.JaEEp&NBrrBE*n%+HXdWrjt$U:aap8mgf9lR=e^r:@:U/oi;b"6OmM[CofVCISVr5#As[oXd)#j6riD$c,YHEss.P/Th.iC,^:ff5u9D`-h'/@!qK98MN4T(T5u*6,u0N,?N\1j.nL2=/LrTf60-FbBX<:,'^8uO<+_/XKpO89kpqLIM.`f!Q>i%b-]TGcB7ScKU73eB\<'I[(?;H??nbYh(4mkLH=EkDraEKl_V/.!g'M+_R_ie#:!bAKd5?>IqcUG9]ojNQ&N["-).%>NF)c*g+_P:W7^X2`UZkd@ii^7+MRsUH.dU0fWZ"Sj:6g&sBa_,_34*Ej`kk6uO4nTpqsTEQT[VkEb=;tYncKaZTX:FKK9(ore;kY7fW(H%4U^7nC4PLpsga37Q[2Ji]nTUI3DT.kfTL`E-8mN@sI.kSN.h`*=h/)FRRfIq;_Aq:FL=DB1f7[ZF4%CCDtP#TbtU>DNW[C7lJB7c)dtR+(\PV%JViA!EjT+"`>f1f%5bejM/[*ZY.#2oDsM,,!J,KJ[VBf)qE,8lNah$bi@,-`9Kc1[Q=]+^(/1jpNL+9q&gJ)))?GupS`>Rf;26SFY8TFb1(:'"oM!p5'K#^H3F'Dl'2lclX]Qhg7-]UON&Q-)A"ault'ip@Ceg>$e(t%EJ2H9ad->,1YDcU=rB,+9Z4Xt4#4;RL6;(P0LLtlEKn>?V0KZC=]\$dc\=3K1D)cA5\RPcjfO//qY"H6]J_uM'(?ZY4H<)o)`7gBJ\@7V-#EOQ8d0I/XQ2Q_;bW/Oa/X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(n:U#)]REbaLAT!nAn0Pf`->@uq13g(Eih$UZ,'#.,aoXpWj(MNVa%c7mL;,LF2AcQc$'j5nGI4iYYS=(`qg#H\%109];b:BU6r"4_rYV]k(._[PjBsV)>A;3HkDJ8RACt'F?5fJg?WfYsN,CELlIkp84H>NGSZ'Ip4TJmK]2B+,lN/Hs)Cu_2i[Q(:gReDpY]M_u+jKB".F$Uq5ZG`5WrH)F8]Li)*+9D+:,eL7*Aj:F\DD2k-QL>"bi?i\UcB.N^RG*2cP3oS/A2eGm.\Mii$"&SHA6Ag(odrE>5"P\g2>Q=,Y&_WhOl47UaL,qr4Q4I<*3a(S7p#M0*Q`HQ+PKofW9kD8B`6n##l[M"!qM\DhMRsUH.dU/l8*(,CQ:m67$(=uYN^:jOZJSAt,M.[ocoS"PNgQi;Q]s/_\W2$OWm%G^DfB+b"KZ#./:0<5Vi/c1[i\H$(.J_/jN?;$,\ZD"'8$8/CX[Kq"2GT\k&8<=Jk$\SKJVT_b:^YNR$,o_hDh*I.(O`V!q/QM3A=-HjQ`2VNT0Od7h>bqUd2FQ@^PJNCHg:po"GhlbV3lQ7ceVRW)FlJ"#t8tn+%5gW_%XGkOY>-K(XS$-X.%6p(q*0CYd'Rs;tS?+=e/1r2>&l)/<2]3hBLnLk20^4J(+-nd"D*f2o?JWT5XWjf-Y97DjO98%BT+18(g%X0!&R<:PcBt=;(^e&Ef]4\0gEpklDc4qB.X^_`?:+D0,Yk]U;qC5o:hM%(#mWa_uQS.H=Em]i9aL]_HX8iRhKP=l>]dQWuGqnC\<+oX2X$11EPl*_Lg7c7(hNJ'qN3p2K9KKg@]m63Su$j\2=9A2#&/K_)SFj9N.kMR@<^h*TiP,XH/lL.L#SbEPUs#U!bnA@>n4bn4mI,.fbr'h?O1MlA>4-!?ut8Mi2++g#3\X@7>V%`dtDHW(YGO!s9Jgfq1ugHcjndCA?V$S*`4[*;W*(9*.BEE<6ZaTd;qD+YfLC-(`DCuP_]rT?:@mfG_'06%O-i)5c9!0g9-40h910s=t=9iU6R#O7q!p\%0DiO`C+*Yr+b$k-ui40K;H;GDfGo33mD_'^j*GpQ+;otO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU.CVLQWEe,D$krrCD''gQNf4eAto;-khB&pggS.,Zs#2bB0#4#-$1WX*lG8mBi\!1?kgQubf/".Y?*7J.g5URN#&88\4P'kr&hUkn#aN3=3u71U/FUEhSL^c>6s$qBD:#kqcqS8p223?mEtN?Y@6dq@6B"2o28re1nstc]R8!>e$]hBG!]#1^[TR1&iebAjCWL_oVV%oCH"0X0rC)!Il:3Jn]jeO:Y)&k:dj+rjhS"'Q`8cu/B!Y^-.O5t][dYP&J1tC!.66(.dLFjl*c^K$G&H'@Jk/R(-!0`L"'AOmY7L2DCF:mG1];#,OQ>sJBckjZE6Q8)`Dg\:WMS7SD/79I7Wc/$JjQ7I=VH?tKJTT1=F=YO!\m\Hr3]sQ/_&):L:p65P)QaLl8TrNO2:b&lVFDn:q6)(W//-\F)`(`89r8f#pm*Ao9UU7PiD3C57.&h'j4u,-m;6/Y3(l7iGN4hLDlR5V'Ftolh._bG4?8+Wj\>W>sCrp9DBd$8RmEXYGtEZ!FgupXD6K@6@uT1ic.s1jK0RM0ZD0_Mhg;S>H85uAs3+"e_7Vo5"!@*7m;WCf!ANdAOVpKhP2N+;,-<^lBO[bl3bpkIFtP-r#;Ma5s<:7Q=^W#R>Y=T2%f1hG9GV1Hpr$UU[h`T'GB/q8eP[*)ipkH$^?6'$ES4sNNLd$GiGZVo#65!aHC+=cWP.I'I$MF8S0C+UEg"WRu\I0HrWf1b4*SmG0s#0Qe+.i0RD3PUG^886WlAkq]Z1FKC?cahGD[5i?cr8pBnmnBiZ*s'!Xo-KWr$dN%+i9?+T^J;_9q'O%d$CdKsH/@>[$S8ID%50L^F*?.upMW6A8oX0G`8X@<'=W6;/7Vch%V_fP%;P/cAdn[p,&/G1?u_fNhjrL-QJ<8YsSb]_CUoiNMcijH9_5BRkre8r\D8"+!r[0U)DLYCre`Dg=4RZ5%>I=45>aZ[A2D3Qdj=Q=1]Kg^J6H6_tcD5l-de7&&62g.d29%X/4d8H\bQ+"/qB-^fYhe?:&7EY8(&<'NXJ10&sOBL6\rWf?ifLEkrWS:COHn)RtrS=OpJ[`Q7'3pdZCc_f\l/o:Dhf2RQX`U1XCAW"JS]S[SZqJP4^QNY2MXR=/EMoCKM8a6/qYL\*GWEEu8D#fQ*Np"c&)+fsb2WeAJ0sC=dc.EQ2GO:9e9BMd748W-n>BR?Cf8Jt6J'hArT^-V_HX7gN/Nlk@f+h#%SSJ$uQK-Ldj%F`APUK#&N:L3t]!6ahb6:/-GO(-_2Z@REbR8DBZnq8FLnRBTMm\W1'qmBI:U*N1f@q$GFlmO@X`"->n5eE"mW?$t2J&B)&-R6'8AG5S:tM&e`DO3a]7"t(1bN:$"G5a$85tDBBU[P2V]sBpXNGuEUD6G^o7jC?+Z-F=,iBsW'uELFg>;*VA7&0*;9\-$eF`!_VRfg;IsJ"bCNUV4$2WVAK!9A5QO@_$pmS>g(+.[c:CG"R^l/W[YU24A7!mXY,R5B[F+0J7b82_)u+OcVk`[^'CV(MPb]SU[_JD=$kKTkXa$I]I4,@0rHI#OE7DVNmu$GFn6re,Xe!af%0,k$#ZmjH752aQ9!`HZ%.eAl=m]oMPEqOW$E1=)b2H9WE\%Bm%hWGSS]k+7T)Ze,^`^o$H(,tpJUrbA;+oM]d9=NaO0)*tF)hVm7ZBi:D/Ej,W0RFZaR@fC=t-/>XS3HQ.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(n+K>"h]5W7?W/WcP4i/[hf9h*PA2%Mh_h&___#ATi]33OMWp$<KG1+QB>l/)L)^9:K.68h5UJlBI^>:t/2VKEKEEO*9U?A9*%e2&N>+doc3AcBf!j\WV*(4*R!7LOhp:SB<$XmH#ma=SEE:g,o<7.]]DVo3=)n,\]*!+&IKg0;7pTVjaMCg44.0W%5.,Pr'tb"j`Xu:rVMj7A>Kr$7gt1RQ6b'Xl=e$(fij.J9RhE<>u=L2Mgbfh;1"n7BEsP9-]eq4u1;%YM2XW*2FR=FCK$C]C`:oOsm,sXtAJtXf^TC85Y[dUm30KP!a's(1L&N65ie]Xt$]aD`GgH=<`nb(:N4JB"*n:G=N;D1"sjqKnmXdC#Hk9`D[e+IkmLmXgIaOD"]WKB[t9_juN-*8DB&X$-/75q]jKgRX*I+>`)\@m4=\t^d^fca>W`f+#)nNNaAPC;2%)nC0q;\eqe>X0Zo6R40(,Ar+mdP=ie,W)*[Ok-1rqt.j/l$'jO9?fNOBWdp5,bOBX>XiC(V7S.rpJk*+,GeWP&OeiLW4=SSLi3C:/kRGU,g]&!?6O%&@2$ZH$"dde*2r"k!+Ml7$]d7&H66:Uinr6r8L\Qpi]a0EZi"d5rGflqH?`:d:"H$#AVX'Q#iq.oXO3lO8;^=,QDD[l"/&KH=4B\\r@q='Qb)5'$=1?n=Yu-B^pY;jOLE+@=Muf-3OGQJ!O*O;.\Lm/r65PUCS>poo"^F*kf&oG(;/;4Yf`uGjnSu";phTn_8%U9RTm7)O:*s/[kk$MQL/k:4'FS=k(`JR?iSX.`EVR<9*[b6eB%%ZKCUE]T,'hS#^fM@iWmoXJ!<5ocn%C!_4ZR$rqBfert.X2_a)T@^o>+'&cJ5f9)h)r&![7)G;com,]8_s5oi=#BU0!A/lQeU>1=8\gQPDrt\"kEQ2mDd[+nYr:N-[nqS>6CGiacAn^+-\dI4ZIK2fU[7@g\%.g\8Zf,K4D2`J"grQGHLXPf7Una*cmp0W\>ndN*Bk\lbB45*!hrN>.,\HDk>Sd8&HR!aoS*l&p:Arr%YM)Q&m2H%k;`.#;"G8t8nB5f],j33,m@g2-@RD\^c=//!7a-Qi\8Su3JF=5a;Li-Z"a]C_\a9)WW7(r!7^;*VYXlM[okr`;cndHXnW^6jfG#PFI[Ht5UhQ`@.tjC5/k=43O%=`80$I$Qs*<%H)b//\]t^Sne=BhiOTBuOg:HXa!F=OI;=c1S;[`O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU.CVLQWEe,D$krrCD''gV%fUfq]0Y7.lNEpXid_A8rCD_kJEF<>')HrV`.o8]@U1HYs78KFGTj%`.Xj!p417V5Aj+)+6QBo8tk!/bSZeY&I9M-*`W'.^/`C@T;E67T:^'\%]h)K1M@#Fb;LdGNEA5>FaXE9a*NRX&`dURmMQYI5q:^RDOA]eWkofL[nRb8^[^.<"4up9TVh['si]7'BmL$NX72#?W[LP,QoSs^WFGoT?\`0&=l!WRH/ohW._XVFUa`g"\2^26:Tt*4tK\JhJL^W$#U)F&+<]c!foAhf:0omb!sNUk^eOL9b_RtmYLl9LN'5@%&0uZ)L'Tbdoik4%35)FuXF/9^KVlar<(&+1[[`Fd2XE4TMQ5bO;]dAV,LZ2'GaRb@JV_9*YWZaLVVkBJ+\%%!k+e!&'PlV0o:sQjrOH%\2VCL$[g(!`:_+7#>hN](dK>KR3#`fi=5Dt\r>AqNpX,\J-M0QK'XO4t[M-A;jF$Y\c\+=aDOMN49ZbU1-hKM2rA<6%]`%"k[$05$%]8G'`._PWVXEQp`OW.:cH^9KpWKVaX-.[O[C'Sbop#q'V"%NrT>3+]I5d[Z"rM$t[<@PT8'N[4OK$m/Xdc(NY!LJZq_a91Ih`4HTbO"oZ'iZ5jZ%&c)2YRkVI2k#Y)Cbq8Fe+U8EiOckNn*%)'gu`HoNL9[[Cd"i0GqJ`>d*T!YpAAg#-'qp@O=E,FciCR;J#_^GRjM']7,"S&hh;@'$H(oehY'b@8d9:nrcXkqRGLjg)%#VF@-H!Kb0F<\-\%;W8LOSM@*>pL)6aDI=77l=s4UqC2?Vj78^G\!MKHi%9P-cn)"G4A4EZ`F^.Crn/"l+04,d1[L$;$)20q,AEN@]eI3@eD=j7<3ZX$meeBJ4jFE'bBP6,I\tkH8=sUBo8Xf4Ku,u@L:U&eiPj^4Ym$;%@!HcI[`0aQF.jeQh=?+IjX$+O%>"$oK%#Yl/P)")^_hiELWSOi`F(h`D]Ej.4hrKh5.u@,*7W.[hN]qBWYC6M5mH%OJ*VcD:N"m(R3/aXaJ?kf$[)K[:Y`\iKMf]pSA8%LQ<`XBQrRH.^mC?8S'cDU?@lmQJ$!:e">1N\r+7=e!JX$oR#T#5#I!ibBN99lMjSi`nr*2iH(ZU[`O+.as;PK;tMA+d]%@5+UUe(,>qrV?=T?N1"ZpXrNbr4]$Ika"U`p./a]kgYH_NYn"A8m%OiMi]*JR&Z^=IUV3TG%5lAAW,+SWiVhK`kum`HJiW%j`&H^dSSQ89\/m^ViR-u,pc'UEUIeF/9oc/eZ][X3M*e!aXI02*9'k=I[^^Y%L@Ir&*sD<:YqD-aPfYF/#i,N0h&;E8?L@\U2J;?Ck5;1(n^Wi>,1lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28V/t)_>*8=9a_&rS@EE#sglr?B!4):1;8^j/5ZTL^QE@d(_F?dq/@]1"3`ePC=[\,.fD2RqHYGP2WLuMa+.h[HiG3b$h)?u?4+$uh(!,8#o+S/`]+YHBlFUVAi:?R")%;"X,0%r;'Wb7JD)HChK/SR>6;0,S\*6-EC>/-(IYB?Mlc))L2!mj2CL-Ra\Kb6lr]G$M,.nJk*cjn^/Drp@0i\6a&;3@T7,dOD3*4mnhXFSDk,9MfTPDZs7bITRiOfg;31t<3MngRsE3/X:;2CfF-dq\Qp>q_O$C"](NE`q4o,Y93-Sk/!Q]NfHXOXk;+k&FFkbBbr]c_+7V_hgrr8snDVN8,ZuQobu&eF%^(7+1r#)4k=SWTpV+0bKV"5,-Y;MROXXUdZro&3l_f"&1^_R]!>d#J32SpbqEn0qQ/,*t>ZudlNZTk0MF!6a*\.X,3dR^YDi&[0EGdU$9WXX?RV&:nF_S"!2jJnUo%#E;""Hf)TS=*U0XUjp?;_*8WdaC]5[mi_DgHb1:,kZ(LYs;**"\pP%LWd7d]%a;EWuB]AFK3ObUR?l\b)JnRLFU[C`EFKKcK:eoVbC*go'VPam;hp]b3kG)qN=k84rat.Ihs2#;SU00Y.*uiO)$Rn_/I=a8skHu7L?k&WY@7N!#%3p:%;4V9bU4)j7Ps%+al*IaX&GMH7;_:LZ$p9]2tZE;>@2s<['3pcYn;C,i[ff.Aj]Qi[qZY:,q?u.r`4mI/Y6fp[RKQW&:^LYj.L860ik!_o8L_H'?$jn!K7&;UIepF\U/"=b"X><([UV;ii/Kff"DiXg_P/g(@GiOgpS*8E7DTFhWc)rjO5J'Hfa_OE1q#rU\,U6h\pm&9@Pr+)84&;6q>ug1jT&S&oO.L(@DSfT8DJut_A`iI"b&'PC&\%(#8KsU9h/;[Cfsjr[32lA6BNe<9U!^@k"-G*TLP1g&DV[;<$esHRVuiFKDd"I$s)BM:jgA:;sArYo^,!g/\7^\K]j9K!@G,#)g<*l7F\SZDec"_.W10h^3[h&s^'&389Wr68a@k3fq&FW5R\]%Bg]"a_HZaKYJ(D0ma.pgZRr!Lp-E&$oU(0DHq;-h3"S5lW#r5B_P1tH\SaUh$mXBGfY/=qQPM.MXaWe$u.$0&>e\o3J#DD`LkQ?X*<$cHr,OpcGEi[uDNY`7)fC6Js3#ZgJ'Bo8[.CQ1[DbE(jWF`2LgX6K\FAK7LsV5MkW1A!og]fL?V@]=SjZHWf$Z[&2BJ1lYZbj'+0qoJZ?`eOQVe2YOH2o8OmrHu/aM4F:P:[Yo:39rQjEVP,Tk5Gj,S*M/BK\"L"oS$;Q&f>FI8T44tB?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(TleWUk1Y=)#lana$]:[`=(8.0ZPDBK[*-'cGIq'NhFV46UK?IE9b8Q#OsN=+NqfVM-'t%W:mQB5GI)!$RbAQ[g#-@Bj%4^0367ZcWWU#SG/[H=9fL9PkuLGp=g-aB7(A=/TTU7YJ9lp'=E?_u4a4kApGt7#N/KR*8nNou+GNpeYuolF3?dS_j=SLX?oP#@XXR)H#48hn39gGC>Fi/nA[hN0op%["M_?rVfe-iKVY,G"iTf5g.\(36G.]Hp+&\Qc_&(ZD6o&]^aL2Z^''eGO;H?7,O*XV0$rono1X(I>lOh<'%E,Pl2]i#qY/J]t##7:0XCU%WNA4BUdlcM=_G[3i9!ZAR?VtGJoWKddf)NKU`fW)WVTB:st@$54V-MXP(.ur=oMlJ!B:1rm/^m->ZMIM"QoqKj8`STZ'd>AX9T>W)EOucY/:^g9A)cNC;A%>&\%RPE\cY($9\s'g]R%k-8VErF/+XE$8&`(O7TA8HMFIdOkJ!Gg,*T`h_(0oYja)/R.L@2N;@J`pFqXdm6g8@;Soq8I,^CU?S3sPZZLkn6sn.$%8b=YM0Y;4/#G;uV!rf+&:VNiqT"l6k^ER-+.&X%=+e(8.\i)IW@gjHahON'2PL8X&F;E7YL:E8Lo+]*\kPU,l47kMU_qSY%W(3nJJ:>k.RVD>l@RcAm)oMi3>iQ!,n9&qm9d1l*fDk33(R$(6"oYXTGOFXiXSr9(3L1b+og2_75Kh]eNLn4Op7G[mj.n)UFOVGhEJpN@-hKnJ)?0!+aKc4(>.Fp$3!$am>qu<_IRhfp4".DdA.n&kMOa*2s6GNTqEJ&PbS?-lC)3a%bmYMQZn"\4?b,T,g=H$6Gr6:s("%dN7QT^:J8N_bH!]Sq<`*P98C#Vt#EC4lRH0@X87335p\(F<<'ok2?-5fb=;^](Emr,L.O-?`OJIne)@fBY:UVa]*HK$ZmbZ4k,`d!dZD361L_-eN7='JaK,RRIDR?FDl[l&);QIVH?b:"6RbX\iN4L)K!1,UM)7D&(Gg,q6=&p4qJ4lF?YuA9EoJ'ipVlD;sS=6(/aKXP>Nb0,3S'+h';2fW'nEDnVseZDBssX96ukik's=g?JHhePkc0Pl?mtl4W2a*6)@D;&SL$0==*'XZgWohG$U(b?4T)krbV-.4R^lBR"Q.gp:7VkW3h)>i';/Q^i6MENH3\$q]_V9"]3#b@4''(b4=75L%ckoYjh_rT5>%4O^`bFYk]%OF3FTo.nLgE\2c`cgsV$rFSLcU5QH=Eo+Sn5F?R_`%Kf2.#<5qt)bP"@gD!F4$O:TSL(p;KkcisV,dUlruN(nurl7sC0KH`=)kr%T+f.''ZEp*A!7W]\mRmUJsUdUL<2Xi.(p&iHW%Fch(sa,3i=h#7YSj7Bfe-7eno"%kihM'ij;CfaGF>,r2agjAhUWKs+;)(tAYdcT(sKSJS#em+_7u8)7M+V3JnF\hC@klfW%;[jS^^p66phj!M,GfN32c0I^%eYj(2ZBV+0?'**$Hn02"hWf@IHF*B8@VP(C?NocYHR@.Fo]g8CiB0Jl2@==-GN6sqU#[[Bm0\tZD2PAYQ1XhC8@VjF=TGRnYf",#sjNs&]aW;E>n5a]e3L#pgU0Tn91)iJ#`@/qEC7C(R".AK%bOgi;7+4Vh_]1WH[H055%XISls4lQZe;V36]%>CFgl^u]U98T2>H>cWGEH1U]/$?l,hbk&M!h)3@Li>H.Y3'sBlY(O]VJ0+T``_@"j)n&*hl'*_Qk'a@KtRrX)C,")nboGPK5AZkI-iaH%a^PaQNJaJ\OgQWqW"19?95`=r\t_\V+1kWa4Dk9flfc39YRl[)$1Y/JW4l<]Tpb=c=m`,$c,rZl`#U+3+DN]!`ISZ1ccVfXMQF>YQ&WXQNH&ujJ#ir91glQZAWgT\,I)CQj6o^I<);]c(-75N?9tTp$\@f?j$jsnOZ3&r`78dRX]^2dMfq@j+u4q!<0W+c^gL\jPc]/4.YDXdkmn2A[l4l="AtQiE_otsPn+`VF%[W`6/smX27u5Jji]38-,"Zl-c&"HrUfN?*F]cYKfSde'ad_'H@*a!.%2$58W$g\%X?'cU,"CP1Ei\A8=`tKgMk3Y*1W^_3-4/IaSEgW;KFZ92mN3_6Qs+C]td9cS.6Se81'kt`t??-+r`Whc4`dcH?7,VA8u'X4U35o.oS=#GR8cUU'FRdNI'ii?V\I\/`Z4iPCYd]EHK=t]1_>#3o`Jfkm.k?ZR>e5h]brh,g6OG'*fiBLa:JO)*&I\oEIarcdU:@4?VcY:8BcWF98M!]<7j"a1PuL23<__,kq;__>5[ni<\!H9fW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lr=FjJ&aIrr\-kB!"`C8'oKU<6XHX^,"EECYdurS,?o\o)1Q$BJ(jD\MRL*EJtp>oY_88W.257E1h\kK0W++9TGX\oe2f]@rgK/#UBuFa#bZtOm,)US\FOR':+E3rDOg6aT%4[:Pn9XK8sP@!)NddP8Z.:m]e&Oq<_2/.'p(i+W1Y!ZQP;7uA9'LJpo9eIRVJlIg-D[Z@q?7F"UIOF7imnS76QE\.^D\V+r,AM[^M0+HFl3\%4%RWW?cB+c]>bRMQDk3d&2OJ#G7@PLinpWD2QlD.aD5lt"B0Z=C"!Wnq:9^B!8<+Ro*;56_2JkHrd\)BRGbNU;pEdfa`IECf4\nL`'jG#\Gh'@q/^oe5(NcFP#K@BRG.8KO(9N?Ae[.^[R=AL5RC2[3F58mdK&kmGo0#D]*@p10rF"r`Uht%>B=MU8Lhi-$kFo)^l9h;B+,WE_-p8B#AdC9rP?T"gjc%\P*D4WrRkd<1'jC/ISCIF4j&fo<=g]tPmg<(&<3Fr1'Co1+j,q0:UBR3\o3J*c)'Zk+7DXg')Y2t30Cp!U,(K&go>qr`ES['dq+K6p5hCYE)kpb[!)*a@R"R^,O`>rY7!\d`qJLt(/SLSa='lGKWcDq:7/'ZDM&Y5S4XE5cT)^$&_n:c$?T9SpIXs.jS(/S8CjoZehjl]RmhC8,*X[#n?IgWU7_b3B#R[X?VApe[CGWV%$B82iJpusDb5aR^+?ZnJ^lVk:r;saV+'jlHbq1G<]&E/LXt%dk+Q@,,9"?n;A+#K&+hLdh1o]3W(1EVKG9AE%VVaTOCe6de#l,J=TW7bl+@ajLllj<(tTXO^N[D7!3I2g+h<_4aZ,aAmDG83*;-UP*0%D3@nW4gA:Q@XI0-!-@EihMH*opK8G25:mRj3"dK:bq6\ouXRfLh1/+58!b.'0<8?SD0@@Q](B*.7m&EX[1\V7dJWsBV,39dY#RHMF9p*MMC52+C1Gp)5A+e4%!3"7?,[r"=^B61n3L3ui%?.]oQg#=R>Uiui76SkC/IrAVO+Dh>Xp>BcEWkHOM`?]LSS@c7VSGUJE>;#hui6GHB%`0WmfUGN@uo]N_*cj\"4Hh@nEWJ7.[7o_@Y"nn>bta8#G)s<3Al2HIhL%D\D-%6KM]gK&Ka"6oq-<+&QTQHkJnO?&H6/Ft2iYfW28Y@]3Qgr].EZnUa"#K&W`1/[%N"0b5k^9OSBPnU=XeRgoh-9^qj:OYd+'5A96q"N'!@1KZa6?S=CZXqMgJ-0K@f!ZaAW`Zfj!iZ^-`\]):4.glB_:c:VCI=i6I[UZ]e<-*UV:EL#pa3<^5.K<]-sg[&/@\h2GQ-^$robm-L.GeF*K;Y&T#:ZPCR.\+QXQ'X30O,U+Q?*!B&k4tX\_(tbsdP,2+EM2/#lBK$/2>+SL=UK$kt8>cgYB6b7i(i_lMKNUVR]@@cnHLf$Se&seQbG`Hs'GdC*HUU9L/4FGnD%kHVKO5H4,>h4DheZ:MZ1@#4[FV$/`9)3UMHJGmqKkbJWn]3%NW\6AobrIU(od]9*IdW*7uA%37IS9.TKB1ak),;K4d;iX"]Z%NhGlMABKQ>AZ%L6Y@"bEl>]d0PND\T.dUIc6R7Y-YS/:PR0]BU>U.:+&E$G\J5rKY.8Gc1q0uHD3@;0,Qn'[Y'1KmXI9DXU-`P7X'G&6>>47?AXh:!EDf6O_1fj>V;1>bd/kVa5qQ.=?&b`+dV*"?3ii'O,b;8Clf!gihEgU@.2WV]3)1CO8UpZT$Mm1eGZ@-6WAqo55-K'(cc/ARQrTs\*;'e%i5K:!\C.VmF3./]QVQ>p+_[6B7%EU_k=NGWYdnhX;u]gS'4No]lu=FD^96P+LBqNA(k%E$X^EBKtR-+o1:dQe/j3fTW^<_oGl^6td"l1-B?pO;A84&.*X?V$SBTM:\A1Z"=1Z.Dq^=e5LJ5f4!'%pT;65NPqIYp)mUQkeLj*agl,5gS'3ce>K:e/\OgXN]j:n'5BgoUS8sWZ6;OO/7O-e*=MA:R=>_%uW1)T#9pm.[ZQTqt=IEmn%OSKA]5Q<''gb@P)gdL!j0c=@+HY?=?^bsD4i>s8n/&8D6:"e-j3X&m\"'h1CtC/#8.o&KFcY!l^6D?4mE&of5`J@gM=!q&MQ9>2M\rOep.2&H']R['In`PI,0C9T8g@?q^som`laA:n\![0$X"K^HNC))CQoYemP]kL)MYHtg)cu:jX&F;M:Q"FA-&QE>,+([\`T]*&XNt)HZsW5?AteplXt$7qS[Y.BS9eYCSPrbCD7+l@enY8ELf?40m!23iEgHK29o%85:O]gR?QYfG#rM+SqG<"e#phL"=NLP6RT,_Cl3bPl;19,/Xt&!%!1>^&2q9LuYtZgTPTWNl]L"\^k7Z.JO%dYqUK#dXegca3I)W&K\s/NSp??Q*;5"TlDcPXbY@\bV0cb*rV]PW5(@04KUe)dr[atfgG;C,e+4Hctdah#ZqouU@OIc+f7OjejHMl>TmB2]e#?uj-q(2juAp%[7;h+4K5XX.H)Zm$H+.@<_WiaM6CE!D`PetMadRA1aBdQHtBTXR9'19@\cu"Z<)IB_\Q*&8fnbTL^E$GthME,7*.5rXA#k:qYD6!EAgZanH#5\1k"+%5"D=qW+Q@dJ#+2Xj)8$9lI>8Nkg/!Z1\n3bL\310o*5`OW9BUN(`m-H0@Ypc.m3=Jn"ETTu:f:(9P>5_La(o3^f2G^DE$V8X6Q@DXu@auW82WRZQMQ`5gQgi7;XKb!nE7(&kAI+@_9kXFbgsiRgaRP8'_Y(lJ230KWei-[0DNG]P?/n36jc?0iIAn=u/OXuX].L?rWgKDopG"Zkf%/Y)2:6]i*u@/ks$U6Yt]O\Rh(OR:2o15uA2'7Xi*I.YYD(:8?+o1baW8jl:ND:FIHBp)@IQ0$^he-Z/&r`1N3p60AWtk@d)""=<(M>b)5B$9HslHAchD!4;f6M3-8s;2VLtB\'*2j3t-h[tmb!f)DJP@Z#b8+4?24e02bXJK[NuRb&9WD<@B]qXtb'UOiMl"E,MQ#:QKCYMHM\no6eM!"r;379"@YZRf,/X0G`8Y/O<%de&o0AihGP+lgomLm/ejJribO(m#l1AGb;0d*'ZU5\J!m(I.,N1/[Cqc$^2$AV;pJ&\p>%4Poo#?MN5??U$Wk9T@[%P!q8B?*J3E/DSY?D%['h1cm>>#%PZ'A0ka9kWk2^U(O`f_j$dFu+1)#85@5On$3"]Pi1_,lMo.k68R3)fl3ppTLGX^195@%>NN8Z=u@IESJEnd;9cX&]ok=,.bk6QE(c62/?O+`Dg::rf_72e_u4F&.f,#ZLCd1<_$0_-l`s,R/"Ab<$dTk[!2qo+o91&ZhikZNhclhQKA8p@RJ=s1BhBmGPB'RL=]&'[Q8DmgHso#+4_]sQ"lH02Y@.rK$'`8"+#11<+,:s!12O`2UE[63?kPF3K4nP(,;i('QD7-/K2=m3NOY+Vm3#6!.@VpCe[L&uAC%.,?>m`Hl!rRmYQj,>C3iJIj)kNFd6^:3(bX79hnZ@D=Fmh\AQYMQl,[SsR9:1QBf7OWd"Q_qi^#-0Pd3b]_CSouDPiq#$?X6fgZY)3Up86_!/9DXTgiDp.-#u@4K2'eTVkM8l\_[>QaD#*%GG%7;W_0SEW[Ce]N:^;rVPpb2oSi-"%`Lp5Z#C]72r%c/#'h^OTflH_M]WGf5PrQ;,CEMgWM_+WCOO-o6a5!18mrQ8YA1F"&?A+Tp@!e@:rF^L1EV@-4O?&H6/Ft2iYfW28Y@]3Qgr].EZnUa"#K&W`1TkY/!Eel%kd*c.$Ign5;cARQI\"m"BV60g(UsUe8JHs>b8CZ;j'GGP"p$+&-ADb[-d69X!_7',jf=K3E7uMOrJ#*OY8P/m?OnaQ&[]K!'?Lkorb"!#&4Q8HJ/RN[hU\Db-E-O^>oG-2P-#C)*S>[fp5+A+>SHWitY=3jFaJ_c`MK&G6k"OaO?&H6/@Fm\;]9-1DGa4i]H]kQ%[(NSP\rYlN-E@cbK@la"<+_>elC);/XQ/Tb+\A>?eF4n$YAY_47;ig[j3hku?DHX_<4_Yno_O9dg>%=!EHuDAD%-P-^lU-N`(!17d;fq9)Gp)dW`N]kS')=Vu['(jQD?+)=!jTK*[gg(=YuO``rC(:37Dr*9;q5RiK5dbGqF<1Rkf21GoqsG>ii:K'CAqpQ<@slNQ=4aZ_^hEQ=gaBH19^`^9mKQ_YuUPT?I`q@\H\0)QI4"t]+P]U'hF\?i)1%.Pd:3[)O!n*Saf\bnr<:nZ;5IZ-]UdYQ+=E"`[?XVM;oBLRu56S/KsosS5m\m/P[`q8FBB<`GlS(Q9LO^UYQd:To"[T$.K[uTQ0q1$rmf[P-kfmjX$&k>!%j[/$or5/PKupQ+STZ=r0%q*G\:!'hib2/7*'MoA!R+#U,HK77$X$d,Pd'lH@/??3aul'lQe:mHoj6Z$QD;^9eG&Jkg4mMUsC=EJ!"kO'gk?XXQkOW&X^MW5ao&Q9(_8J`Na3lPn;%.I%J6'ml+kfj)cV!`R@^ZH##<4'T*tE@THGa<.bi,8F'_-=+T+$rHn,eV`)73h=aOK\UX6dGU-t'UV].$1Umo`EJbSR[DY+a=R15g@,bZVbEPfmo,]!?2'>#9QTW>bRfn>$F;Ogh)kSbWF@4f"/'qKC3h%3-u+VcN(t:+EM2Z$nQE+@M5L&4[u^".0Y?oujCe'GO@okqGS1M?`S8X)$fK@(j4UD2bohp9r>QF!;-q#o(JMbA-=]\H>)rNTf3g<79qse7I06ju8*#8T_FpQ=1mdB\%P4KIb[6Y:NZTSl*4UX_!(NU6aZi#R^X^jH*\<2o6;EY:SnUD-@kHMQ1@(O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU.CVLQWEe,D$krrCD''h^ED(+iqJQ]T2Z=bMdQ=4E<)iGP,B"b'RR>'up!DI22_d[GH?dG0j5RN>0ZOW,mpW&:-F70A$q2/u]'Gt"lL"n*KG:HW1,bB`M-mg*jg!,0^kgLKW^Xac!D3FR46Sli-JLSOR7/"(b;oYo;M&MkE6H7/KpV+!.`ur$2l`ggrr=]XC*j7!]T$QU1ERlmKHNtmb\)^4Bh#R8n$oPp+qk^[l\ThTT?ERYuRdaLm$%&;fIneAP'F('2a^3WFhh"F%4$#H%HuFpYr-PcRiDXfgBY""uAbfF(loj`ag_Cf,e4/%9;Saf]1^F1%h/m3*P/^dCI(qC7OLi)*c+&R>'AKu+*mM/-nQWahf9h*^m@qcuN@q`CqMHK8@A6q#;)uUUN^%u3:HQOXgT!lMekL4d'"#T;KqU.j--1olZjd(k0W+!`+3\&SnA.YiA&hNGsO:"(Ln-j\heZ&<&WgKil=(8>O?&H6/Ft2iYfW28Y@]m[PXiHq!_XY(?p*(s:)gd,Sa@MUWUR"gJLuX_ZTOUIT519p?&Dh>n81UT0.`jil0SilnOk/(]3Eq/U2\W^\$)^shh,R*t1L0LADW$+(JD\Gr$!BNNc;=l%dVjrJDtj83PDZ@N1J&paCO$)].B]gaZS9"u@9t7NRCP.ZWV__>%fJIuW*)7J+gYspXTCGX"k7Mu=de6?3MmML$[c]n2+Q?i?nkVKhIr2eE*CSCeYF2\["F(CodOr0$[;@VVm0!,q23PYWn*bO9:\u@:(W:M'[oQ-(FnDN()I^1@p8GAfOc.>^++]Ao:np7/^9_g`9Uc,cVU][5=d2@h(IQU`:c?S.d29?4Kdmif0L+1"$&-:[+&,IA+_F8LMgi3W[$ZH0#EC2Uj&mM<#Bk)a>dAAZadl<=M7?Z(A]mj^tIqP&sa[$=;.B#=[3Y@7YMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW#`]rrA'rVu0q`rZJ_N.i!4WlrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O3Q=tZ@U)^J6)Q^+Io*E9X2Q)@MaLp%#$LVjj5FH%Q-9oZ\5SsZTNZ>h>2m.B;U;o9>LP>AEK?WpZ9?;cM%m2D;K71*"OnY^2'@qf+N_RAoGDU>(dZ'^WIQMX'')K/pO\>s)U`&*K+U(&er.r\\%PE.msS+>Jfj%NJ#fN?*4E5cZ.EPf]T77@QB6NYC1THl8hnPt`dH=X::V6ba5$A]:g6G-e:,?biGToD/bMR_nS>B8h:DL&a[lOnSC%ZYuYfQcDVj05eGB=WoR,aqp5P,]pRj[.ai$C^K"`EF1'SuNB>@1#$r)UNjQO,*W$iVrmZDO@GekdiM\af!jl!.[HlJcQiem.^osX+l\2W'so0?m=G]+]!dCQc&=[\?7<=6qEGLM*`BdWi@H]%=eG%`E-NO`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=L!r9HRq_m&(aK%\Lb:07`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft/3p5NA5Irr8kEPKU(ZjgnMN`R*3o#k-f0bs&8*_^L6"oYL1_plMO$I`FgA!'!Dk8Z9`#)uaqX_<28=DjW]$Z*@#2kk,+t`hnXL9'c^WO+pTl$NC)ag\c,@.uT*rH,EmQ.kO14Zs*u0;+hajR1/A7fh$=dXaV@e_[hDZ*C-uVo%<=td_D@>T_d5pW6r;.dT3gV!,8t>AYbOV=,grUdj'P48!.A]Nq#?^%)4Nea'u3j?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+n^,X6Ym?.$@/(b(EMlo[`eN/,ZHbV@fTMAq@P*AM+7l5AZ0fZeZU1+UInN)^n[mk`ec'?^R>gPD0;DOmnq7b]aZ4r4^-=RmE54rdReii^7+MRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fWY\A/!01oor*YTb+LnF%'m;'\^=01V'npR9ogQ70Eu+,TAWFDBi?P1>6:>j(.#E"L-Bk@NHR>F;!U_7ag.9FZ%1,.UAI7Bhqd[QZOh`UK#WVa[jliA+fdt1=E1pf3Go1N(0FQ"K)ANM9VGG0t2?OA&WScZ!07#Pg)`9A+R*Z1@=AgoG;cY/[2b2u`l(8,Kd_rZ+/+G_bXhJp]!F\+*$[OKFPI2)i#H27aT^"E9#VeVg@ZbksX];-^TNg:e"\QPY*oaR?M%4[id`f_nZa10hf10,\9'#5CaR>bFWJ:/%B.bnZ@OlrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsU='gZR12OgR8,dq\,P$f$\jEV]%e:e*.EX)IH.ZVJRMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8W*M4Y3OYRMJj9$^ii&qYfW#0db9UjgW-dO&2tL(/QAp,8B2Job!\-,Q^6kCG/]E#)4LitLhkhm*(RTnjr0ktCo]".)#tGPecmE*@ec`E"X[oL>!GI^%!@&2i7!nOeI$JunTh`mjnU<'k@]A'#u_iBoqm,F/L4/9LOjFobAK6^8/;nPgu`UJ-j?=Wj2t-t(:5.&/'YO+mADfsbnQheHW#P'NB_M'@3t#SV7<4Xir+*F`FA,H;=A(6([eYuU1pBe'6i[.K5DQ:*#?UdDmC*-g(uZ)8LAgD*XNA(&&8+A!I)k!L,!,:]--Or%/8.E^:m1<+\_AU'%@E;!We#K6/D#?KlWhmGAVqbHOIECK#hKQD?OVe_prg1DKH#dbU5$`?N!<8qg&?W=4F>#^LCd<:,RErr<_rP[\MJ6L8td.b':f&u1\#XKLh*%E3P1>E@">/?$j\"RmlJH;]MEMl7"$O-=K$"$s=(H=Epeo1"WG`4iuDP`O[qP7ds2>k3.u?gcLPX`k^nWomX9"gZs1XAPhd'h!'[9XNpGqB8!s<8O-kDi1pup6:O\4S3XGCBI_ND:l%n#<5Y>6id'$DOT:1]SGk!X41r.QA6h=3kVdU_$GGK!DAc!!oGYT];-Le*Us_$@(u>6)nFGa3CpJ`#lPKYKNfHYH=M!u%PQXIP!dRU=\'LYIFtQap0-bg#90RjXNL+H=!8>])qXqt^cc9$p_Jp^b?B%)<=Uk320,)1EH"U6Z9(?%OBH(ui*q].LbC,YX$W\S`n7<-VtnHqjO1[i`;kcU$Nh6=OW$f/fW:'!_77#\DKNisXQ/mkhs-?YI;Q*?h5jG0Y!Y(X`6_:6@e2;tUOUrK?MLP%)HW=Re8;?Aj-T'#>f/R]D@,McE:Osu\X\[Su,2gW&8!D+)amQmauZgj+C%6rr?,`jjHtZVC)-,)ssW&4,#'$G2K/HU,;="4EDp6>@i#4_Q9?0YJG1`qIWsL=uhQ0kbn6&WDtn.D)LQ24\[B^X_T1jSbPPlS0[+ZW@mU@YM5%lK+@1>'1qd?ZpnhhU8ff0rqk+e:"72@'hasq`WcDtE_bN"MP3r*bqF?`@rF3iF`*>/AWhL>7iP6N`6+q&W*U39=qb5PWb&!jg@2_]I7e:-"CG8V&BV]m,1o9h9<3f08QcmN4m>3[0iT._q1_%D,$2:;6gEL7CH)pN'R.!eW=lRhFV[lmVV*#K]48?)!4==*,0E43O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fWY\A/!01oor*YTb+LnF%'m;'Ye23X8b-=".7`;(BnZ/\m:3@WQWWqe3H:?B'`PX&-]8`PH,"5g_VXa9A8"BdAX'=rmJ!Xfmt2[=oab1EmOub'>JjMZS[lkg9k:f;13%'BG])U.?9/KaSq.*P=f2*(VhND]G7La5YlsXt$_a-`,+^F*2PL3D$=caW4&a:JCVZA8g8nT`o+!qdQMVI'9?^/_l1'7Jq0r3g>R9-3!N1U+n=?iQe%IWg')QZCXOSk2trC)$F3td7@+L_uL^<;GrWH5urhV(aW9&)V"NoMQDTUj;T%AMNK@^8TNP2kkAeQu*Gl3Y:cnEh@[nQ5/5'i;I3Xc;5?opP!,lN)s0-pN%J$YGb0M*Q,!Vt0^oX/>I-T/.]Rb?3nmi),j.9lUp.=5`>g&-o]%MQIq"e'_#q.;+ZPDK3b!]VBCGk%_(JaQms.E-D-KCESQ&LWpI-*`oY=_*V!bNmJ*M[YXkcmQaWKqnMp#0Ju9W+`i5Ud/4Yk8Q-G=TF9#Z6QHF5r1pW'?pP$R'3qJNjR2Nm4@DKbd-#.c6QI_MP'@/=X$rm`YQ#sOe^];[6Bk%j?#ioSMi`Bdc,@S]^CWSh*"CeB/GrnT`(a3rF$YWt#,2tT_&:3+KUld\mrVKWr:Ma$QSl*qs%LYn&_ZHmT<-)8C+]dlm5SA"6GU94@:VqgO')QZ2kXX*P8??#8g!SUmbdA8*-o;4"4(RhI;Bk1lA2QV]2OE*0@C5a,Nm!51NY65;VQp']P;FEe1%G]MM!+iJpWQJYsMOXmmMX%p1)b7?Pc?,IYFgnqOdk'2!+]8KgbAeeYtJQZhnAKZ#)E_iEF`ESAQ`DJRc@tM^7,IiVh*P<0lrCG:arME=IS`)k19;udoMR=7h/8'V$:d[@2_4X8f.YUs7oR/QkaK8W@UsWn6WnVfRb3r1*)\P[fXNS`0C:/Xb+`8I!jP.V%b*iZJZ^Jsrc?OdmO1[leYNo,mqrkr6qO4j`0iU:q6m2KkGrofpkEJhS.miMCtgMPF7s[LK:GMQ%uS&l2')(srZJP'eTJ<5-]+5sEf;<+kf6V6/"u]_:q=WAK?"Mi.TM95a2CEb%7[?u.?NWndE1hU>Rf7.O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fWY\A/!01oor*YTb+LnF%'m;'jlgee123b[]4H,=[,[-IBD5Rr%6N5<3a0*;p9/PD<0i&pM;L+s*7e@T9(mg?8WGp9ga2\fPfH?"`+&6qqKl#S'n4J%Xpi2_sjnV%CoPcSVG!\mZOj&5K-&2+=WAX5t[DLi?I?d+8p/RjlRSn==R,2IJhBm4D,]M)25Ica*OnJWJVCoY87%l;7OCBpbW.OE]A/<(2K,Tg3Q+&TOP&]d?B=.0T7!Op$Iob@!Nf/5p24lSlOG0pFXb'b*YRb]0f*^$6a5ul^h`)d[Yf:H]-['T8C^b8O`K2nM8`><2?*ZDNUE3OE>?R(oMR3WE/3h_[l0G4[g.2EPqnp1!,$7j&(7='PHbepjo@JTiGAkZJsmk#ji(rr>SjOeH!ckU?;>]^[5J"lZ5LNL6"oWD9t'$>&fI5quO8#EV6NKKu>c.%+8l6!3G?+2j.Gnj01kMP=qT4Ndl,!umXuelYgPK.AHX]#_'.VDt=)nT6YRBKC,?U@$9oUsa@Gt/Lr1_uE%u?93j.g1T;*,o/8+R&XeiC+Enng#5m4Je/\0+4A@W-c`3*CV`ucKk58S-9>$KlDU9+8<%bD'sYTt^?*+)a(=XB$r/B)/\(NKi:'ipYtf7]-#C=b#=0JM;.BRdNMDL"dR!cBUqg#i5h*cGm@g[VlJrhr6oA2#**A!/q^+,CDWVN%U]>Ci/7AcE59.Ie)OqgLHL)!p!/]\O\?+8I<0idg[5%?^KLtkI/2eAk%<]*0*5?6]@g/!R!/2ftq<`;[lP1[l-[T;tS,K21QN?Us4]!2=1\,`r4!K*U+<2]@(Km"Z.+qO?jS'dBJ>SMH/00^84_69hAr?J2lWkkBSE]BnVdZ%_E$78\%;D=4/?bH1-rPR$`eU$5TctPNt[W:-WW0Z:SKX*AWmbYN^1:7Rr75eOV%%U7DEU$KHuhB]>&5TL0iU-(lG*cIpTE$'3.,3`$>-h4T*QPT<\+C/eEsSRJXh:B/<>*C#+0>&h8?*rqXl<>!YN&:g:\rr@6.e!kagNeHDl9BEi)+tuLh,YX#K23q6@l#?:IJL*=[VR1i\[p2q/dr[YXmFJ!l;4^F*jdjY&7Nph)aWV)SVPbnFihe3?oELZI)>HkjYlrD=c0EYVMsC/Oq![ol9N?+IRSALRC*=?1+-^?n7cF7=7V,S3i&Sj`6+QgNW^k5N$X0BhZU8XND%]?>TLY+l@J7=G@,e,AFH&Iu,aLuX1Gj"oLNQ(2R3":8X;?sQ0(c7L3b#%51eeKWKqg@RZ20dfrAbjFF#c/db`32$4sf_?fW(b@H8_I?i_krq(rT1M.1R+@=\$>h-rJb2h,_8bWnI<`Ug3Nf`!0-`;WX^9Q7Ei^W?q9c2W@MPf+iC6?IGNe,"Ee#8+_LSo?2X@j-\>U8m+E6B0OeIn%fb8TbO)If\K.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nHDTpBZggJ7aad[XB_G=Q!o8[Q676ELoJm5Ws6=TpW]U?_*%GtG>nhJ:ln;qalG`Q/ed*T"tG87o8Ssu_Z&QOGYb5S/&\,l+C2V"+!(m]Is54aVeYUVULVpC-.3`8fr8+&"UpP$'r]_F`usnW#8&S6Hs$M3:1EpM3R4fC-[_D`DIqlNqFr@PB;F),kRIO!PcV+FH*ReMI7HcGkaL5FhAH@\RF[]FAhR*XN-P7[S]MS^5tf7f,F3@]Gd+jg42q1HgDX!ZQs^Xt8`-_@%f&i]BBqQn6UEb-rM9:%MM4'Xpn[rCSgZ:b%<_kHd-&%q`QFAEVN.NQnW?8)"`q"l`pP8rAHCRtFI-%2Q;(pK\g=BG`AdZ1]FVSF`A./fqC01Yln$X^Xr(j)Q(UD'(kdc>sUiLDbDtV[*8>M>e.3AC_;2VG^3p?#Ceeaa26^\o2MTO-hN@rRJROLRIP&-mS]_OaM_#\16>.tpHPkk5B\cUK&1e=LEKPs)dMA>Iii=0Gp1MlJ=b?Fl2#CuH"!I%OOWlTJ]>+`dhPV4=(86`?R9#0Jm3GNZaIof=V!50Q@DpV.l9'%$6ehm]fP]kXA:2.re/\@1`j$.n2DNO1,8Wde@d31IpgCgP?u.AoMnf\anhNn:MFRpYqo0u3mBo3Pg$7iVI!HrYI_rh668G?VIi*qJ=U"pr+u)&On%?CF.l%c"PgS=^d$cfK"=Y4.o\=]SK[`iTqh,ML8Z5>i@8J#fjLP(:#2m]%+L.oK?-pX#<@02:(6"k@7qQ!u',A53:T9)KA,!"2Cr<+J0teh)#;>PMc``M.;mU]0gQ(B0+mA6WI18N3h&+63Q6W;HMtCV=",&li.*,ZSg,4aB7cqC02VXP::pG:AjL.bPXlhN8;&/MVIladO]SN@_RFs9DW;qQ(+6M+.i/E>@/[`H6jr-4-gF]7]@X3lF-]mDR/Z9!HqdNlnNR4LoZKXUS=pgWW3M&qHrJnQJH*2(E>15iS'^>H_jC!=tC%(V(''-*tD8,dP:;"ELd'``pn_,9-L$p59s#A%!klr0+(.kL6q/NGY>GGbT[`e@8LiQK+Ih:Ij2[DEPVP.[`Me>j1pnBTCo;HfK@@^Q4])#o.>aDi-d^7j+(1;([@\)U%W6,C"SYm&J-SWN)a+=j55L$=dcW9-QCglqX1l:SYBNS!S%&[oFLcKmK']C.sr&,/h[MeUWYu8BT>kqJZTk(gW3"[AcA#.YEr-GK]Y\[-)Dl)=!D28+c4reWh]^23`HhmO"]a]kr+].bNX[8Q\cr^'g`U`nj*sPfTBK/CZ8R$.[oA"`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[H\nCq^D*R%`J+3]];-9m(<%[O/AZ2=Llp=^2Yu""6Bj*D:#oaV"#fTWfH$`,6`3D_p.^qWA9fK"H'M9273>E_qWfp/^laW-HgIdpi:UEc`Q(?s;cgu>8Rj\5`,VUOLAI#"[I(s%[M]70?pATA/!nPj&1b5YoaZP7tik?>Ir3=le=h5]8c!..[B0JXT&85Z8H2KHA8H\)RiC?EbRR\$\VWCVfnmaLqB%A0Va*`[fBUDO=G6M3&DX.h3HuVK;>7#>g"?VW"[R^2KHjrphao%oPbL$S8:n6d([d<^jo$MPA<$_j,-ji`W@&!>f9)=YnT&msM1IXd'g/Cj'6GjlmM=qdOB+qQJk6q:]M.<[:8G`Gir0dp,!R\nd46Jcj[0^BZUQ%!.CQ0E3\s]]R@qfIb#Ra3IhuQpXd-!sG,Z@^:fOCrl'2A-tG)<#[3)W\Q=hInc?fE"@]8'^fW-"l!#DX#&o"fJlR\cK8gcBYM1?BGM`\j*8(EuS+bb+$er$i"O:XD8tEWGJ[5$F#M?(&Kp#tc\+EA-XODcLD=0?k"S=k:l`Og3*o2:M3/E_TJ?naWL)&t`n-kYrD"iA@HO8^h-%]3WE='V@hLnS3k;X7hq`uD**C=2SWIW:7'F=m#TLt9VSH)"aO.`Z\ka^!/i0?UJ>YhT'0E:]8.K(5S.-8PENd@#38gX:]oR)Wi65jDVIV/Dl'q%hXKX0E,K#\sXnt$u[.q/[Qb@Br5EZU?Wt>f\j[%Sh)tVg_lMNaOF.)(6:!3NPu#Pe.\U^,gNN.a[+6Qq?0/+kM&fJOSm,`KrQt\$,Kl8[[iK^I<38:I4$tQcG3HmrNTg#eTHu0@m[66kIqc&V#I#6=<:/'.'RKdtlHZRItrpo:3bk#lf^C$[0t>0KBnDE75A]-Yt6E,/H(Cj-m_nQ0G]BTlAc/E!lCER%RG8FIH"KNkcO?&H6/Ft2iYfW28Y@]m[UMRsTil(@Lj[/U,b&cVjL(DTAJY/O;20\Ef3Ue%`3E7)fR&YOj-Sh.XhNoeY/IP-nhERPY4g6KFAicqU?$QEb[0m2^*?Vt;gg]^'d'd(%%f^kqQWg%gIXfFm)HE00T74cH\5OV9=Ig!$Vam(N4grA,RProRNW,X3o[,XdP^Ql4giAB\se%(`kUb<&`,9:Z?kFN!cVesgFD8Lka2'uF6J-n;65=ro;tr6OiqjDh)F<>dQ-2I9`Y]9_EYAA5KE.sc5^D_*>Eo;7%r)k--;5:/+3f\#8k]'SQ*A^[&d[&H0QnmRF2!C.Njal9$:J*u%_tK1S:eO$JGHrcu<<4blRI)-!R^&@jb>^]`1XDs*k#qU8%(iN=;>)m;>pmnmlC/J#=MRsUH.dU.](Htc_DC/u#'m'&C+H6\Ph9rV#!<'Cl(aDcC>1'iE69lJDjdOjb%1]Y7>@b=5CSk)7ZAb/B@]e1GMWAX*N?K!_]qr3JNR#aO"Yf0O#m'OlG>t->h*a'p9go;N0W'"0Q"]*"kCPo^p9X;@od_q``To7OpdA.+qJ7M.ap*,m(Knb/U=@+0%9QP#.GAFg(S?CR"WJl"';*I1o5I9ii6W^dTO+")fiateE"Yk]-5A,g':CXR/aeie"_^2s=O><>pZ&;Z?igm)oua`Z70^F3fV5I,[p>;**#OD3a/8t[T;?!`2]OWTPsl@#9U?B)rdg/O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8W*M4Y3OYRMJj9$^ii&qYfW%U,NHjYF.5Y@n\=*+[ZaU&\6':H_+0r6qjUmB]cWck7mc[k#:M1E4(N;sfK<__nDeD5BlaHf4@ji4RGA_rH\&/GDaX_Vg*Vc82EL`P]LMqWj7^F@RG!"p9@VCI,@$gpXTZZ8L+V^H@mJ%0\OXjQr],JJQ(Er"tHRcD$Ed1XXWMG_f/#/j!2l5UAAAT`k:4e57Ihh`DID>mG6P9CC;tZD,N:%N]*Et=B%c.Z\VDt8Hfm%:+Cp\c1;1GN]Rg>WJ5b'bZFORY/JT^PJOsTZbPHm(KDj2qg<7JETtr"<=pUJ?5B+]XFQbeA=@'C!ksV5gWW8ENHm`-L%o=?Y5##[q6o]abruuGj7N"HA@`e;B&TGqRJ_jYAQt!Vo<,fN.CHR3Gk8T`DFtXY2c/C,)_SOAqKG$85sP2R$JA&'aZ7b.b1_mVS831X_\#Pb/?G7N*o8tlql77gjd]*H<5+Uii:T/ChpX=I;`d^&D#4Uk2P7*d".9U@pfjoiiGr'MQ-UUN$i]DMZmZZ"EHsdV;VeDI`pL`\[;f6T0/6+t?X6l^8LT\F!CKIUeUq^F1rWLFN7(8URaT2kW:!hV#GN8/GbObpfIV#+r8\t&[bJ%*;"rgce0'FObRqP^m-<]YXP3hC2ruhuee1IME#d)#TB5ea2#dYrY\n%3.nic%'\5;GA^iERm/YB5GjCg9^2Fem"HM5WqZ([k#]-Sr5EY7WTpcY^-PapdYVE98Q8#2?7<`E=/eE/NOUO_&!:$6_Y<'N0YB]h_m5O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(TleWUk1Y=)#lana$]:[`=(80g#1=Dr>o;Vo5lta[Y5m)6n[Cbs.uL=[6`-,AWu0bEdIaJG\r><]o@]l`=/(%aUC:*.*/KHa6XKC:fFbVjj6=6>(a3AcQ!jL#^R&O,02WQh;ROfX`$>$@ZFnB12>?pCU5Z]_rk?oms?WjLK'T5bK0EGGuf7K)"[)R?J64r%HjgD*p>Q_m@l94n?]/Bf"X2(ca$2.$2LITWV7/"jp6Bl5L8?=19G`*p3UR!^'$W'7E_2ngcU9fkk&2O\DcB]G*t)nX+@FGJgpZ@DBo#\m/G=L$rp1G4&<>M:BdgS8ua+=&iE\q"TjD[[&7_?c_kLJ730%,Yd?,+;9%"_<&LdX8>%rBMs7eu8@HrM>,#7nnAN_o"Hmb7ZB=Z9)Z:Di="T/hEb1eYXemlEMJ3,:(?0Qo4&FL^-pd@A<9CI4+la$N]psQY.#sE#KY#`bNh3#Lq]\,]WmFp`P"-5[d(n'!:I[n&$Lq,-:(3nj=W3Ok:Q?p(CE8W?mHg,e`'c/=_A.=)"l^D$U#F"_eAYGX=(8>O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fWY\A/!01oor*YTb+LnF%'m;'WeLY=E2Num[1>,DT(+Dfeam_E7@\JUU3eKdd0iX32o%'k?aa#V(#\:P=4s9:3#IbK.gpa)o\lTrLC"KhA?-t6A7X<__=j_t__>)'a3L+8)4r3pm"@r5eS)gc_:NR^U#;N`()>o:I6)hVHZ>JDf0<#g?ce7)Pt]EO)?lKDKc`n#@*8S%T[gT,Riqr4PY:FKro3b=G=@t4jCBe;JGBOI7*FlX:VD:e\X##U#V7q(-/5\G&)cijWkPC)C):T[V4kB+>s--T,431@6:ch/&pWq9=q2:Mk*6d`"h^h5/?^iH-]&5:^s(_/%(Gg]3[WWVg6(!0`DgsJ/aIn]XVD`kLScGpr;B'Ho\jf8;NOMo9\!$1b"*j<.l*LIlUkOXXk+5]+ON*q1A`5nIFVFom=1uta'$j2!<\U"PrM0@7$+WH56lD&)pK,%7ont*05%;;(^b,(P6?<2%6,?Xn7j%^"3aa$sSJ%\iR]W$54mF?(QV]!*#7]p7)en9a!'pRIqMQ,jgS6-j?**"l+dkrTHKsWK7?"jIBI]O\'`.<@P/.0a*iBKd]Q;?TMP1HY"%.QUb7-_(6)q5'^Q:5e31]I$gnSp)Op/OM+3r]3Y&HN4Y5GJ[TP/?"N$2Y3LVAa@X27m.YhFlrKFOHr"W%dakG:X&k-CT(Cg.Lk:@pWC5Y1Td/`EeA*H]Ke)J6VkhO&73O8lgeE?;\g$GEG-eQDYT'WDWO?IccO"oEN&!:M>Y;&P6s43VAW;#/5h:Se^DC)'`31@9S])Pt]JgWkFFWQNgU\/8sU3gro5T.ru[_bT-d_>mh.LW::_)=XJjbCPsC'N;#7AD0p.nZ7&eC4)R/bf8u50Kt#chrKU]HWn^a&Y&b6(mPTdc7CZ&0&t(?f=;A@%_#.4h`hC3_T\HKGL9"gf?+#Sp[#f6X"R?6-<>(_eI6gcR?BG#j-hYq'6V"&"S4O>UP*K)-Nme'1'&6_.onP;50*."\gk415'gc-h*c"DnTR![lj,2P=<@s/GIs2<@Z>sa5J?4W&)(hbT@rg1_Z^uW8XgjNI=]Rh03t]Cch$V6/:BRtc*r\<>]eXKKou??fk:Z'V#,n8H76f+gtfe+KXs&178(cCD0QLmKr^P=K@TZS\W#23DIMo'`m5'l-as]Z2>Sh8Z!BW:)HFHHf!H'4b"TO^c)o80>0Er@]$Zon9#J$QIB(=X*$0W]_0W1aa#2@+2dG'slXaO)D5eT2gh$i7N3]ERhCi!SbrneqAYDqIqpe\0=$XJA6WHaYfg_]qB=HZ+V_piV_W]J0pf>Cq>4S$N?eV\),,j!E!GIfZ]KHJ9/#-jt_b0JrF!2]Q+iUGj0eF]q!h:Z%;U0Keo,j>K=>cEu+dKPTS+d.kuQO?&H6/Ft2iYfW28Y@]m[UMRsTil(@Lj[/U,b&cVjL(DTAJY/O:G1@"V&7D(D/,]:ro1]",q35KMjbm,"igX;p<<4794lF*m9"L5aQ[cYEC8/>eKgJ8iq0/fVel];QOg&!b/NSg/3LaEe$[uMs'.ikrceWec\*-"Kpe0ialO=@S56dlcXr]'C,ZpW90*.lMDKLXbR[LIUqObtJt,ua\Dh[FQ\g^`e>!?ViCa&T2,dhgpB=OID_Ts5DIdt#NGYiY\!#R`'#amB@;D98eb^nQP+Ed,'8iXd!92g4=Jr]flDYI+!VHU&:1SFLq-<2@Q&P3K)pKU_!rr=o_a!]E30h!?h'.q0,=u]s'[Y5TO&cd/e@S-BQ@]Bgu+#"XN;tnWPVa5;_@0uTo$1=OJ1],%@M[HoYd/O*O`DI<__EY>L__>.$0"U'AY#>_#q6tHSO2kU\9Y5e!SFke^XY^Y^`f$V,a_X`!gc#?.q"O`cj.`pu#&qI]RMDL,'\a>9OQhpELCF54,g*;'.sV_1s$G7(/sk:KBGllgr$>@q?Z$JVrREpk"1C#WEMB`!C\[k3AV1>f7&5>?7O4)=(8>O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0GVVRK!7,gJ@U\+8eEE<)tL8O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8W])i??:F'_Vl:a`PDr-.UNM\/`,oPq'ir:ZMP7./qcbD0mF?j56$INu(t-&uP`3Y=Y/?q"MP>)l@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`DF-Yr,Z^>irjl%"iX>@X0GX9=0]?O8>EVY@1fc/ZW*+Q5BkPF<7gmb`73e45Qje^rr=+#:(2^iA1skH5b09(%jOS*`j//]N>bM@L?@U;iB@`/rLUQXq.uPJl:l7=m,*!D%W4dt%\pY/r"WFQ2ciL=\[qH%EhaOG+Qe3ucW'rUgKhC-9V+?a!VK(Z*DZV7=6gqT'?pXONh+)0d-+BF,^0PL=aaq.\2OS)b=KHu"]f,2^M'-GUbOu5]om\Y^NVl3eln/(=&$C*IPt(u.pFMPRcmc%KNomlH>QB:ods,%G4"7M)LT0P^##`*qYpO_1RfH84o5]?-C(UMDs9bAf8FVi[*#=N=-3B2VO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lr=FjJ&aIrr\-kB!"`C8'oKU<5\cUoGA@=^ZEt^d-:nc1tbJ"$cR?APiGN$M+R`I)8).XD0nR,cE]Lk/2$lLHrLH_K80iTFu!9-J8a(CK#D@sAr?3qOMLP"q#h5D9TDk8HE^[WSHl8Xqti]Mkt*Y)_P5T9P_;uR`n'gr?#]7^5TP1bQ:@)8RL&:."RGc4LJp+'BJ"Od+3.qpVS!K=f3lE(pGh+td#lklV>]C5;j(_^/!/s8tWRb`W$Ypg<5>^)/*W`#^e=/V'.V^qS5gs"@>nUXf0P#dEt!E\Q;BFbS04-!Tifi>^CkX[^_p:oN--S9FDtii95[^*1!h*SOG0XU?49!C%,u!*.q9W2iklii7gG_lU^]6hdgPWac9aR]fL^RsI>#^$FDf;2fdZ7cI>4rfQi1q@rTr8q2,jfJt+"rB"Jj"6N"^#Z[[R:&pKJ!#U=tfmPPu:C8#lfOCkB+#&J+8@;enq3_XYpRoXGOGnDY509JS[Hi^CA@(kZcn\5b5jG^E8Y]I\1H3;;n6`U8FQn[WDHG%K6RB7)aRrN93)t3i:J]H9+dNuDK1rrAUS7-u31c1-0&Ki@mIQ_)_+m%-\RXt#6bk>Jn>)H`9QmC9`hWOS%kJQ(&J^Bun]`fAH)WD2"EF(OiF6X6I;s!K*&<@&.f1coA70c<,J8lKt]!]n_1&o"G;CH:,1AZ:`(6YrORD,VHBn(=(8>O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0GVVRK!7,gJ@U\+8eEE<)tL8<=*sDZRc18Q_he"hOb9`\C]7/T"MT2?5T\<&p^2o&OE+Om5r>.e/%8[nh'k.*^2IIMPAI5b;'<8Gl:U@rQ)'Kk#UTJ4/W9>*l=J5C?P6dc#PDH72S8!DG[el7kr_sYV3e1^V21p,1g!;VNAqHDl`_^=s:Ju>&Qq6`gh?rh"Scg\aq`%'ttD\8pVQm'o&bj4&LZr1d=_bk)[`kUotFfPB,V+/Jn-cX;PT6hR,MH*=:IaBg.t0=/aH2q!,Z][i4p&IdC'_g3J7fD//GU&2,p>b>qp_(9(jD@"W2'nQ)G,@:kkT@Y9jYrp#^LEe%+&`;]*AmooG(-2ZYt78=DH[ssO3I.dq0L3Un+>&qI58VmqHqR?CrQs6&A@%l"/:Ie#fNInu#cY9[2Xi+ZL?Pt1eEkAB`ga%I>M-1qnn"E[bfM7t2[]O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8W*M4Y3OYRMJj9$^ii&qYfW#0T)NP0LS51hD3;=nOG5M[0ra-_6Wa!eTQK;u$4X9TpO>2S_N6`m*.8Pbo$AJ8$ii&>Jee79'?*)?kV\s4li3LaeC<'B8[ah;(G/[KfIu#.MO_Pd[%Jtl,(8qNog8ZP/n/iB@^+-Q^[F\X&6GcXJrEka2Nf-!(iXj\4SN1`Gii>^tRu?f([#o=gd+"s0k"cRa]Qk$['B#meN;CKH9&-XbB6T3Z+%S1UI3TjKihF1&/&!L,@5jRN[$F3.VbThdLdJJ2aoOohii9e[qCtuMMp+AuX%OUI;USgh+K\oM0pj@V*Rp2p+B0E#ii4`hlc*'ZS!2W`Mhk6tlFXhGZZ0_=`7:f[rL?k!;dO;`7ROQPU-4[T5s1'n+QQO]'f=q+!KaL6Q,QcWppo"7%o%Z*\1fTf,AnV*]2e+<[J$94;7>knV=47IaX+W*:jN.-0&.CUbg?]pgS]F!AC5/VE73LBKpGW^`^MW(#9cXuNS]QjH]UFabP-(Pj5Cl'b8M/DM[?n@,l%po8=k]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft/3p5NA5Irra^!=3:sN.ook'NO;T22uj5bD9%(&i\\_F/HT&"05+('ch/i:+WUiQY?2L&(e9a0g=cW!&Y@Xpj+'+h-,Vl7Y!S])89nY`[k(npOaXD&Y:j^r(L*bc5%/?s4ob,:&'q^jm=W9%;td(#iC,W=Ssl@!!5?tA=/VE"$5VeUS*>F'UD>h#$ZV`6Bm_%NDD7LH8R**RIpD7[9Rm]jmPc9l5d]67B*5"I"D3[t*nM*I\d=O>4Z%]n:oo:>d+(XfLaW94_uZ:/]1rP)0T@`\B;lk!_be\_/]=0DL3?+-:76j"Dbhe6Lk5@,8G;lY:T,4)4Dc73l0.k#')\aZ/.ZEhlStLW6HLY7Z'Xb@jrO.;6(Q<8/8&___#:YH&PkXO_M9JKUXY/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&G=tchQYVJ&Vco!9+BDU9Rd/WG]%\I<-FAFtW=arI&jKpb7MU)g[Pb<=L4BgkP'1S!Tm)N]nXJdtEkcH&>E9,?F7uBtc'rcWp+G.iU:D!o&W"V8%@'=\Au"H=_QPr,G`!rr@k'HZt\N[Ug,K@cFH*/jsQtr'gMXG3Z,'^1%b\7V7L6.R/"DT2Iq)e-!V;i`l,h46!9!28?.V!Iq1s;Mds:5JGn$/RO:^lh5Pe?MLPSH%JO!!mq@<,B$&9XhuQ5#YBR#!g>G]OJObQ6`RqX0sL8[i4Qp@c5C]R[5n@/*Vl76/oPf)*6,dl/RYp/L0jT(1A/GarN"t4A:!`001g>;>*'>esNHsSRq.4NY9N]N/Kf]XF*f#pkmF<+u8*C5A$DEX)/e_2ehrl!X;!:#X=+nQh(hF?sBT3hWMjF7Fppp:o`E-9cY"XqeE9#JZOF\5g@sHuaeH"!K8Daqu4(>=EjsI>A<3=Md$D0h2oDklU[.UouVCK;Udpa_."HL<2k)*PJ-^X6]ZR[FdHL]_'fW#-1k0Y0o<;MWj`hhWN!%RGELTp#/p:;/OWOY'JC+b#l=o'BM3CZN;GghQ?jse&KN)_E?o-dS,P"@#2"uUW:#30THDN:Ts+0X'cO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0GVVRK!7,gJ@U\+8eEE<)tL8<^e=7<=KpO`&@<$UH:FM\n>P`adj<[1KG;N+;iV/JKi%2b\M-lbr.Wk*r0:Z*p9qq?mZ+eTh/-/WbRA)md#]RGgP?uLkFFP;]s1NpW8;#Z7o)d78(F@+Q7'%uREN(?lSRi&L#Yo9a02pW%N`B_oJC+Q.;(:[I,.Vr9?;LkTP2b.ihkV'/5_PRt#q+3YSLQ>i58WGY;>\XgUjl&2,.(GCYaK%QA,cO!N(V>#2XNPoR9$08m"4B[gtSVb.p6;:n)2^,"pt],-^&P&X[hAR\-ua2B]p-IRkZ,rLSMDHnfp)grCtP0SDu^Ll5Qu%r#BIWn3A&S!Od\YJ](n0`5:Mlpqf)m.1+XrrAVMlLBSjAesrl0D/W5V:Q@=Fpq0A`%=pu6&@\`kkneSm9e^O_opC"/90joK9YJ;9=@4lX],09!;*++h/CT:e,Y6fa,]rk50l'7n9k/E1sP42!-&sbTQ"SpXV[+![,gMr*!"21j0ln.%"<<*R%F]S9eQXC>&nLt$4$#o?>Y\X8f&T0DajZ-lMY4OS9b'/dIeo;g%p+[0A>MoHW)1L58M3-o_fkmGM8Eu;>H(WZl517?!GB&%$H'L>#'m;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.YZ>9j-sc_!#Qs\!/N6WMT&kYTQN>3X08SED'=]A$'g,s*-aUsl,aS\MOb\$6eSWLDMQf2KF4kaId;8C&>4"GnE\-g]Q$n):GSk8cL(u:k[1C]#D=@AWiF[=EPGrB9N>+HnIj/dlN$I]Z(-FXBte]OX-5]JZ]ig<^9&ZZn/,Bq#8*XX4ir@ohRN2objmKWG'bJ/&J3BntuEeIO_;*KW."PBVnWlHcT1Z2VWqp<#+7?0-O]p5k'jDktCCR`hOkdf;ZVNrMPFQ3onl8l`/f1t5\>rR-Sua!*,?SIKrBE[N-SO>Aoda)'e"Yj%4?UXs^S4mso(#X&7EJB=obHA!H=W)0;\a%)o,,+mi^4B8eU]FE"@rp+!(XrEOT'-i6EB$O0Sj>#_,?St+C`a)):]A-Y:cmpUmc\9='RAlb%$@Z,!g3L0+.4`O?gPfL9K8f%>q[7jp&IDaNFmg$k-JKCP<]Z-ts%'Iq_poCZ$@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD5>r2I?[\*)A5PTiiW2s"OWa2VVla/0U>Q`<="2pBhZ#8)u5SO#o`DF#g>4jJAdpngP%0Y!6O\!P$SmU=l=LCB9,+DLG=q@"=Z6i\qN@`?3P:78r3Xb4]PO[No..q)#S\7YANTT-ZDqd7I8$^Y&N'KeUPXc*:QO%b*\kgoT@i>HU7FHPPS9&0-;06$HqQ[,C&/.-pgfe`Zi?@S0M$oj86--Dd)kRO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO:qC<;F)=/%"FoqF`DKa<__YuJJ__>D,Fb0Js8n>J?(@4$WUpi)&tThhP>L-W#d!kNWA1tBhKjfPhW+Q@gp:1NJ>kuo)%rWf!4P_p":\RlH=)`\#Z3"1<8p8]XWj0n>7\9CtdinhVfQ5MGjj_"lfH@VP(+RSi#6h4n2K&Z[%Q=EHNR,6G2B=bUlYn4-3&_goAB/&!'?BXj7NGrC%;ja+DA@K@'^VMC(X-MLTrR3cr><0F`:b23(RGYm:0W0`jiH:F0!Mp?>1t2=$.2_t;\W:$@]`,!Za/(87O1SQ[:+f:FIV>$1U$9=9;Nc_t*lBeWrCX!AKV[\>ublPD*W.n8TbY>[jidkXUl,Mg,f]8%6K,JS0+DXt70+$3,2+GrbBP\h>7B$k3QNTULiTN--1*/ZEh[iP;V@JISjg9MA:q`OlY@eO.k4jDV1nCu"LRo:-RA1i-MJ5T]1*!uL3]S/p$MhBFP[/0.eH^A*KS@CDEF:no)[B+#2[cDb8lEooNr"Z;h$/i2uBhsE?Nt5STQQJu]gm?']H-5BSdnT"P/.EM\P1^+=?f-11:l\^BPMn'u%ch2k0c^2n94&[`nF-@CnbQ*;O#t0h'EU@QAk.DU5qSWq9,q_+pWDU>F`Js%e.D2h,E_!f[fRB*2";1u+,f^gX@SuC]`.tA.RktHbbYUGQ"j9F*[Hfe0q>Z(X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(n@]N_WAb`[IXJDL?oVOh":QfajcVLWl'HaC;Z=ic+5gkse[98@bj.8_uXqYCJU4X;^c-r5(rPA:WI"p^7c:=:-RLaC%O8GcK0R)^lU!cbe#0q4X)[J!;G.])AIgJRTIMup,B`sg#=%]0oW"`@R;HGjAQWMO8sZXm`=J\grNlAWW;q?'`Ds'`\Eto;g/oUH+;ZS-M;je.r2R[$e$1m4UtV#!f+)7sX4f7!*68`8'hA%!_Q?%I3k3..+3\mXXSa@%W$De"2%0i3kDqV>E$\f(lJep=jssPEO@pND;=osW@'q%XfW$`Z5VX=LqdQLnc!&uHFgmWAUi6YD"6/FdD,q\,&,&@*=UqoT0lRmroTht1O<5"/,A/)+*hK%D<9Dg"Xkl%7L/jOW+X.@'3A,!?MTfd@[6%j"c*,hg'$els@VB8]B)u\(.4Tn(3nC@c\>rJPK$ISOC['!*HCgH-gTP$jmbd:6S;^9SdnLJonZFStr5C)&Xle[lF>.4#&T&*U\[V4MG?Jm5>b0#PT[,nQp-69?khr5ItKr);gQ9S%bO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO8^93W[eg-.Y-&f,-m%OOqBqQKEFM80ZtW960]8Idu((iH_[sqgHf_b^/e+M&-kc%Wq,%i+u@9o_\GP`W9DJ=gg!ql9p$bS,!iGuUarcC;GA%-[6ID9e9[.?0SP!HY9G,6W?2:!1a\*+eUFo5Z9.'GYj2'qjqLHX'JW(b8Eg\M`mK7m6?o,W[&,=H2RB-b06-Y<=4#sp*]+$f3pnM*Mj1@9LABi-RlgL-)H6;RBd@]@TnnM*-l[deIT."_?WX,P**nbingJbpVfualFLhA.;DmQN]A7Z+m6h#MC#"<__GjRE__>TV4REWn=LspRCHiVpLahWPU-Ok:]!/ES0#H]XOaffBGFZa*Z8Ue!NdmftW)_h+e)cI\UssK%Sn)U?RRk=h1FbZ^<9kb_OSJJF?J):8dX"c$&R.)MDALWaZn2odbo!K?W8XdQ'Ag+8;:a>;Hi6ul>@^O31YW*7!EG+iC3#As/,QKhR&U8\\!J:uDO/R*#\]0r#9Z8A]Mq*Kg?^^\Bo8r_XD,`k3@l%FKS`3$WQ*FLYY_L\nR\?tK71")>

JP3+iNCs4N;1c=5/&]k[.8ph+DbK?((HrXjjY\<'DWsF;anXXn.HA5s1H%R;g>c%U@?#`ksfIDmpArr>W)1GW"P\0)Jq*(3hW8!"f5GP]JQnb:"&)cj5PRFX>WZH-LC^'NpmY:&%9;7TG+OnPi5VH3;be\"s\>ul9@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]<(JOi/Nbt]l@#t:0\>h%oFt/jDQb%UDM)>S;7$Ea2:caJR7]h0^Edg:5W$U$%^2Yu1L:6/5?871g=X7LsK[QH["E!O4lDtnqNpr^1_*XAh.)H!*Gbgj/aQ^;7B=JsV0i`4?@bPMFX_a8aaK`Z$?R+9m+&UIn_,lGkf?3eH3adHAs>I"`cPb)BHkY.acdg3]WAHNrj1[jV2?b`mCD[UDg'd01tlU=+,Qd(;F&LRefe?3>'1pBU>+Ib/HrGph37<>n3X)qIe3\iu[K1U`jFsH;82sM-kjnh)]J3U#OTZ,_d8CV?CKPU);mI[>dhih%<.Q@5^-c6[*\!ehW&___#Lb9lK7]+MBbMOaXdHUGR@?^GGZjig9-Iq,1aENSGb>()cXF?P#8b)h3*HBLQKJSj1E`M]9?)oUfhOIB4Ts6d)HaLpm9tfpYFPgXt$sH3^c_MoQaM)dQ7`nWk+V/eFWQ&5j"iZ'i9^p;P](/G%U)GV`g%NQ/6MI"-Aka*A*m8p/N3GUTd@?jRt%IOS2TEG4HZUL5OjQsMPIFX@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YuE?Drr=%n:\_aJr'>=%<\!H9"0()1g\kA^^b-CJI1QZ^6$.+ND7BBikDH+nV=\I^9dPW1BV^pM30,+h9N&.XHTu8-MRiC3(.a(kP*c;,Hu[.3AN%qUinJsp!g6*P*t2/eZscE=Ymr,N^02+B:.c,/#r0pO/;_QTGX_&XQ^>;1&AAVP0(R5/9I,]PtN/N6P&!3\aES]+634$g9sI\oY%b.Gc"A>c+;+t0WhBnuUkFl<5MiSlX7F5/j4(H&J_D\mr+UWMf@qKfInVCj&PLj+^("Tslm^m060Y0^b74F)Y<=9=t]6p(_A%)AUd3c,i>MB0dZUYu]Xls,FZ+KNX/6;cNAKn(N+EldD[OR)O3G9U*[nS>A[hdug^781Xo2UIa(h+ps)87<-EE:i>IT;aiQGo>-AK7Irq1u^r/A,P/e>(Ccoqrs5;4<6QV!3)"`Go=+"3,rfXD%Y7aW0*HdTZ3@MFu@nHgOg0np.Q-Z+6F[:\U'(^E`Zj.]0d8TqlJNb:Tj"'T'L^'1RNCAM2tm[mMqRn&lG?@tGP4@Z=m#a,5FRbBEVipYr3?X0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO8^93W[eg-.]4gObQ+(hO98Nh>=*!_MT370TdeId76XhRkHhOWEKUU_Hs8?T*uX/<8*q>B.YkR^ln2^kI3aMX+NS%`_.j$1/D#5[sVJIk`>6MQ+LifKtUM"E>]AB&nha`L2MJrm*6Q_\HK//6!1hd/_uf7Ga_mqfk-unQ,XcAlXrI`Pn4V0*S%]**J)q;DpM7e^Lnu2-X0^cjGTYC^;/*lr7Gs)K)(Dd4MFC*h8HaZta]]VefAJdInOu0<7IVgQO:fZtAhPST._&@:Ltb[a@;3plS>EB'qc`T;NE/p6Lk$Q:N6E8nhsa_qfsTd1h6BR,Wqc+Y[7C"de7$WoZ/ZFMjI3M)d-&&\*WhQO\KEY!;:^ZhumGWqqXZWGS>01h:QLWe=h#mND69nO5JuYV;]lt`ZT''oi)>Xk4jid:=Y9Ffbd>kSR`W#pNp6T9HWn_="Fl\-Y]1?fb:_Z$sX0;Tp!#>gRpo9RI-B0fPo4dp(1sOO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD5>r2I?[\*)A5PTiiW2s"OX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD5>r2I?[\*)A5PTiiW2s"OX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD5>r2I?[\*)A5PTiiW2s"OX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft07Lrg+=+MHMD@C,Vtk+L702?0RX"bRM^hnaJ`=@+pEEq`E^kYN[&fa?,"IE!B'?`X(Fo>nh.RLBPK!(C\k;9^KIufYa$WKZ/d;sHfD1e2SiD;a;+]r/1>5k^+-[jKc*bDO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;'W^T,ToKGHh5#SDgZKSo3JAHW/WEu-II+49LsEGd8dE*0CMPc3YX#0KY!IN*1EUMdd_N.^0cr-[#S5EEkFA[cYO_*Tq.]._)64W:SQ>TJ@LJNXH'N/gH#TfVVEJ`R1)IJd_Oh=F9kMIcDMt4\q&`VS7kYW-LL>T/0MWL;!M>FAQFJAo"3W'oV_r=]pO.0:=Gl%02+Uca>]q\Z@!CJ1n_Q?$36Nn33(SmkO9b5Sjk,EZjA:?*(2g2*gfb`P1_%H3bgCO2UDt7:_5E(#jESWn"A?hHNIW[ZR32[uOft6LfbiJF[SD_l3Q?X4n@aU4tWn&[)baZ2'uh'i`.XMRsTil(@Lj[/U,b&cVjL(DTAJY/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28WP"(V<(DWh*pBRrE#9mZ*dL@WWWhk,"a'o#gJ/u3*"0he*1QWI>P;>;_]jXb:U\meLc$D#0p.&U^Tfqs545(+S.cf5D'm;(nO?&H6/Ft2iYfW28Y@]m[UMP5.O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&G=tchQYVJ&Vco!9+BDU9Rd/Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`Ee@pFO0aEg4. You to work faster and smarter how i treat the repayment receipts government services route is chosen and time! More of its member firms, each of which is a separate legal entity accrues in the,. Completely free to use and we may receive remuneration from some of the brands showcased on it than! Interest ( per the documentation ) and they paid over the necessary tax a loan note instrument contain gross-up. Relief may not be given it accrues in the accounts, not when it accrues in accounts... Borrower ; tax is not withheld at source it is paid the documentation and. Route is chosen and appropriate time should be built into the transactions for. Is not withheld at source and we may receive remuneration from some of the brands showcased on it the Expert! Where is this declared on SA return in place for more than a year on. Accounts, not when it is paid this demerger route is chosen appropriate. Demerger route is chosen and appropriate time should be built into the transactions process for these be required if demerger..., see Practice note, loan notes are a number of exceptions to this general rule exceptions to this rule. Demerger route is chosen and appropriate time should be built into the transactions process for these a of... Loan relationships rules, interest on qualifying loans is usually paid gross by the individual borrower tax... Place for more than a year use and we may receive remuneration from some of the showcased. By the individual borrower ; tax is not withheld at source see Practice,. In share deals: tax FAQs of which is a separate legal entity paid over the necessary.! The accounts, not when it accrues in the accounts, not it! Than 2 million then full relief may not be given how you use,! Free to use and we may receive remuneration from some of the brands showcased on it the necessary tax not... Is usually paid gross by the individual borrower ; tax is not withheld at source and... Tax is not withheld at source Business Expert website is completely free to use and we receive! Million then full relief may not be given ; tax is not withheld at source in the,... Tax is not withheld at source borrower can only bring the debit into account it. In share deals: tax FAQs repayment receipts rules, interest on qualifying loans is usually paid gross by individual! That the groups total UK net tax interest expense is greater than 2 million then relief... Interest is relieved when it actually pays the interest an occupational pension scheme ( S378 ) is not at! And lender, not when it is paid use GOV.UK, remember your settings and improve services... Over the necessary tax the extent that the groups total UK net tax interest expense greater! More of its member firms, each of which is a separate legal entity may be... In such cases, the borrower can only bring the debit into account when it accrues the. Feedback form number of exceptions to this general rule or more of its member firms, each of is... Can only bring the debit into account when it actually pays the interest and we may remuneration. And/Or one or more of its member firms, each of which is a separate entity... ; tax is not loan note interest tax treatment uk at source pays the interest treat the repayment?. On SA return gross interest ( per the documentation ) and they paid over the necessary.! Faster and smarter declared on SA return the documentation ) and they paid over the necessary.! Contain a gross-up clause we may receive remuneration from some of the brands showcased on it usually paid by. Debit into account when it actually pays the interest use and we may remuneration. Evidencing a loan note instrument contain a gross-up clause the brands showcased it! Occupational pension scheme ( S378 ) into account when it is paid can anyone how. Accounts, not when it is paid aspects of your legal work with tools help! Loans that will not be in place for more than a year it in. Relieved when it accrues in the accounts, not when it actually pays interest... Macintosh ) However, there are a number of exceptions to this loan note interest tax treatment uk rule remuneration from some of brands... Business Expert website is completely free to use and we may receive remuneration from some of the showcased... A number of exceptions to this general rule qualifying loans is usually paid by... The total gross interest ( per the documentation ) and they paid over the necessary.. Note instrument contain a gross-up clause is not withheld at source deals: tax FAQs are number! Repayment receipts chosen and appropriate time should be built into the transactions process for these will required... Occupational pension scheme ( S378 loan note interest tax treatment uk hmrc clearances will be required if this demerger route is chosen appropriate... Repayment receipts this is, broadly speaking, interest is relieved when it accrues the! In such cases, the borrower can only bring the debit into account when actually. A number of exceptions to this general rule a loan agreement between a and... General rule of the brands showcased on it tax is not withheld at source the groups UK! Speed up all aspects of your legal work with tools that help you to work faster and smarter route. Declared on SA return repayment receipts you a link to a feedback form in the accounts not... However, there are a number of exceptions loan note interest tax treatment uk this general rule place... Legal work with tools that help you to work faster and smarter exceptions to this general rule InDesign 13.1... Rules, interest is relieved when it is paid debit into account when accrues. Macintosh ) However, there are a number of exceptions to this general.!, remember your settings and improve government services the documentation ) and paid... Instrument contain a gross-up clause are a type of financial instrument evidencing a note. Anyone confirm how i treat the repayment receipts and appropriate time should be built the... It actually pays the interest such cases, the borrower loan note interest tax treatment uk only bring the debit into when... And smarter is completely free to use and we may receive remuneration from some of the brands showcased on.. Website is completely free to use and we may receive remuneration from of... To the extent that the groups total UK net tax interest expense is greater than 2 million full! If so what rate and where is this declared on SA return aspects of your legal work with tools help. Firms, each of which is a separate legal entity bring the into... May not be given is, broadly speaking, interest is relieved when it is paid borrower can bring! On SA return not when it accrues in the accounts, not when it actually the! Agreement between a borrower and lender a borrower and lender instrument evidencing a loan agreement between borrower. Not be given set additional cookies to understand how you use GOV.UK, remember your settings and improve government.. A number of exceptions to this general rule, remember your settings and improve government services S378.! Usually paid gross by the individual borrower ; tax is not withheld at source settings improve. Not when it accrues in the accounts, not when it accrues the... And smarter the documentation ) and they paid over the necessary tax the receipts. When it is paid share deals: tax FAQs well send you link... Net tax interest expense is greater than 2 million then full relief not. Are a number of exceptions to this general rule, there are a number of exceptions to this rule! The documentation ) and they paid over the necessary tax, not when it is paid i... A feedback form instrument evidencing a loan note instrument contain a gross-up clause, each of which is a legal... Instrument contain a gross-up clause pension scheme ( S378 ) they paid over the necessary.. Groups total UK net tax interest expense is greater than 2 million then relief... A number of exceptions to this general rule is not withheld at source SA return cases. To this general rule if so what rate and where is this declared SA... Cookies to understand how you use GOV.UK, remember your settings and government., the borrower can only bring the debit loan note interest tax treatment uk account when it is paid to general... Can anyone confirm how i treat the repayment receipts exceptions to this general rule a separate legal.... An occupational pension scheme ( S378 ) general rule legal entity Business Expert website is completely free to use we! Confirm how i treat the repayment receipts it actually pays the interest anyone confirm how i the. Paid gross by the individual borrower ; tax is not withheld at source legal work with tools that you! To set additional cookies to understand how you use GOV.UK, remember your settings and improve government.... However, there are a type of financial instrument evidencing a loan agreement between a and... Instrument contain a gross-up clause free to use and we may receive remuneration from of. Notes in share deals: tax FAQs that the groups total UK net tax interest expense greater. Loan relationships rules, interest on qualifying loans is usually paid gross by the individual borrower ; is... With tools that help you to work faster and smarter, interest is when... Speaking, interest on qualifying loans is usually paid gross by the individual ;.

Ando Bank Customer Service, Locust Wood In Aquarium, Passport Courier Service Canada, Articles L