%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329024843+01'00') >> endobj 3 0 obj << /Type /ExtGState /SA true /SM 0.02 /ca 1.0 /CA 1.0 /AIS false /SMask /None>> endobj 4 0 obj [/Pattern /DeviceRGB] endobj 9 0 obj [0 /XYZ 40.5000000 704 0] endobj 10 0 obj [0 /XYZ 40.5000000 582.500000 0] endobj 11 0 obj [0 /XYZ 40.5000000 257.750000 0] endobj 12 0 obj << /Type /Annot /Subtype /Link /Rect [195.750000 432.500000 266.250000 444.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/reform-der-investmentbesteuerung-bundestag-verabschiedet-gesetz.html) >> >> endobj 13 0 obj << /Type /Annot /Subtype /Link /Rect [260.250000 342.500000 330.750000 354.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/rechnungslegung/bmf-wirtschaftliche-zurechnung-bei-wertpapiergeschaeften.html) >> >> endobj 14 0 obj << /Type /Annot /Subtype /Link /Rect [94.5000000 318.500000 165 330.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bmf-wirtschaftliche-zurechnung-bei-wertpapiergeschaeften.html) >> >> endobj 15 0 obj << /Type /Annot /Subtype /Link /Rect [225.750000 276.500000 296.250000 288.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bmf-steuerliche-behandlung-von-cum-cum-transaktionen.html) >> >> endobj 5 0 obj << /Type /Page /Parent 2 0 R /Contents 16 0 R /Resources 18 0 R /Annots 19 0 R /MediaBox [0 0 595 842] >> endobj 18 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F6 6 0 R /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 19 0 obj [ 12 0 R 13 0 R 14 0 R 15 0 R ] endobj 16 0 obj << /Length 17 0 R /Filter /FlateDecode >> stream x]K#Ǒy H3>$`ZC+࿿_dV#Lx`__~J;=ʙ}l|tNٴ3vp6u@c4&_?3dӳOg7ؘM y?=8[5yW  QgUU>pE<<ؿpVC0@2m&OgonIO3?o ̑6)౏L0QE7jH>A톌Oow86)RVlJ'O[;.$mN)3ԇXqʄr\ &E&(ި1:`XN m`4vi{Ӂ$ ɪyܮIbtvwaӓ:I^!@(IH 10%û..(0H]~#Ab5ܣ5@B9ń 帡EZaMA8aX屹bX55c?ɆhE!~EG;XRi!<\T񒴗F7iRP:7{|pL*47>N G)l rx#:5d83X*H[`;3r2 D.jlWrQyy*F@z[3vAMth|mKqx>9 ћqՐ KpH*9g'x`8o-D3IhQZI@Ԅq2G!B3XrkG 3/;u;W<^ٸV  @F(/h/֎x%9ИK.uXu-F05NؤTɣh!vwPzwƈwВQI}8U Ro> cI@BQ(5Et" t"u#A,ŤrIDZi T>j (7{)֑rݛ͌mzh>5YɴA:0:7RD<\jrO "4tKprl{ 9,zO֑b #,Bo/>= 3^CQ#Fd  WۋSJ`-S5%ȁG?\ˍoяvr;Þnn1Q5!-nXp)T~` 'A #Ȓwc՞5Eq4Zy@G] hv%Zi0rk9!6L:%3H>:鉴(Q\<jzE[,D8q$њؐ\r$qG;`삇YGb:\!q/p%k!(9c (Nɝ.? y"6QKQ >X8ɀ4z0$(p81' q?JAU |E(3N%]QCTQ `4v`RPFR4Lr_hRbTeعǐL;F3֥ΣtSD5&*` IA"rFR,( bk.@H"YX.IRb:HsJRb b|&@#1O<ߑj,n-(њ%v&@1@q4ԎP7a.@C x t(Fa.m)4ԝZkOӥ%)(3gB,(8`Aj4өh<"@)'l<0V6<6 g@qj7%G6t}8{$+Oce#M>q6.b\o~`_w_ ~?i<,gO$86ɡص|'œ~Pӣӓ8>μX$fi<-'ߎO4Řw8'vmkx= 9,VSUVߏNZ;ӪW8@Kў^~{H>jKPٯ|c~? *Iv*Y5^_{vE򓅎~)xgҘ=v/d?rB页~Vx!xa\"bim&,O'LػDWV% wTL^hKhWlOIfIo*{V?o{^}>󯩚IDRil,~sϚ/K_]#yCгzw#]CAύIuFxHV|hTw}+*'jUyLDlL}@-OpXa94i{>+><{P}de8bgKp\γ!tR67ŀj"}]P )r|\ʩθq38|Kq<%frrx9O n?^4զzm3>q| deƬrn8oDeoԈɁ]o.Nj7o.W &7yٛgN,5.}_@;P0Í,]jrxln|Ko.7p7zUݬ'/6𐬰 x!n <77(A:E&bӼz\yݪz)w׬&[}", jʀ2SKH\b]{Wy,8 SNJWӓ g7M+U\reMm>gK-Wf2 8:ܓ~ p1Ư;aXwq+pcSyֶf<:S1 e3nz.3aWPyA\UG8B|]鹝M5#KqΔ}A4k nk.GBU򜼢^~Obe" ayoe3sۅKzc 骗o'PdjvEu)$"ݾuu_(!v I`a I`" Lb.sƫzi mxg6izP ӓu.K@;{x bL1?O< x'~Wt/iIrT+lWVpPHBB< |f"V~֦)~m,y.S^ I_/ Њ "0){~}e쮌h©Db'#~m%%0D@U^K`^1mk `RVNYcDR`EacA/x`-+0;mS\j%`b7;ItDJ55G ̇c#gYkHaTUE@ٙ,0xgc/۸aisCAzPc3lEdB5:%=iv9accKh=H{#[X} n@ $;mW ~:@t]B<cM3>\?{^"2Gb| 9i$<'/Zd$H cBY&r46N`rV `Y±3=f7ծfVg;ѝY)~ ?W}4,ωYdIRQ.΢Fɝ?MOnS'Y[QK1V @K!oS7 Mm*ʔvQI̻W=L cʝ 2*Xd/m9W5:,1 EKlֶiי뼶4cf23C!Ott3.dqh^dL,]9i1$Ϟ{?jUQ&ۮST+iK{I )rZrVsTVRݸNS:oQ]6ǒT7 9 [ЪWA}ۜh{WmnVW͇]j i|-牲zDbnGNۄUZX?dQ7'i3 R8X}EڶqQ&o׸jmcN"j"߳ u{mASvQ䜧4*jV"Ix=^Дs+"Ëmam[ 6S`36SBAr;NƝZvkx ɹ N'O6zeڪd$:?f;,+BT'QO9IӾL4%~(sQvS{ӴM%k랃G:֪OEs^v{SBUDU]q"~`W"ς"$M/hܾPRAT7Mwdk3׶>C]b jţ}hGB@WEקɗII`ڦX*>UђGʗR9 lZ"{Nwonq~?YZU Lv NAh?_߫iMwK1Wr |KyDhe9 nԢm(i9{=uI2's1$Wݽ_ZfwI7Nl ΰHNK 9vn؛{$96ZK7-__$m+on4_vvsC\Uh8 /m%tЖIg 2'yRۼ.O hd Ee[g[|L1vJՉx;iN3+IprX$3L5&:v9lIʖܠ0י5XCL+^RM]'NQL6H^_61Ĺ'fBH@y6v{*0!Aemr4wgjI9lSTN2h-Am h mlP|Sebۃ%Pi-,D;uuncw*PTʟH:H.٫m>IinDNQS=^26m+ Y?tj&2J;]+T^+0wؖA{ձvZdY |ApoSm\nWcuӝOe]֯s$wwZ:7oTu7Vi KZq>e҇U`VjśF]#_J*4uMfӦZQ ?8coJD:H졸EX|}Z#ɞ(M[PR#?Gq6潃ڍÁ:/>~W̊w$nwP^hn(c<9$WvO垯y|LSgW'BUxsiYu0l6_yi k̟ D+Fw QJl 2X;;}0e:o$VWBG'_=}I<7wP$鲍n?Gs)*cd 6]L pn 6om֚{kmDd3?&_m-EڴfNTM'wuBrC%&aN(%"!,\nUԝAt(h -aWׄ;ݾ=|q$gd\\4TzHt:n$thҹJLn-JT_t]X\ĸ<<[Iq';骇!8uiqM+toís'.KXu')hfm{.մAkMnc 2^#9䰋;۾EMSp.%2ozeE=|xmӻU#K%7dA2~$fD3I2HΏ{HJs:AX~m m/Ñ RoD1)#/Րqo77 m; >ƵM{juwyNZ 9UI) m"iJ.^  Sm{ V\1 -tmRH;??`IU w??  endstream endobj 17 0 obj 8411 endobj 21 0 obj << /Type /Annot /Subtype /Link /Rect [282.750000 417.500000 353.250000 429.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bmf-wirtschaftliche-zurechnung-bei-wertpapiergeschaeften.html) >> >> endobj 20 0 obj << /Type /Page /Parent 2 0 R /Contents 22 0 R /Resources 24 0 R /Annots 25 0 R /MediaBox [0 0 595 842] >> endobj 24 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R >> /XObject << >> >> endobj 25 0 obj [ 21 0 R ] endobj 22 0 obj << /Length 23 0 R /Filter /FlateDecode >> stream x]]|ׯsv<0v<y|H}]Vtbg(MW+tWwWW?}ojSg-_ywbjek}meK_G__zMY|@^7~<֫.mg},o/W[m(ʢ_Nܦykϋn-xe̫ӿ ǢxKs/?6O˧_UVE_j//_^_iw߾nSVͧ__V寯+GtKJ+;ֻ[8jo[kmX/+ 7xu | |놯? ArզVWoyxuٞ^cw7] :YB?*?߉=uϾS~}ӈW[Ǹk'OwGuSYw>?5g$X#n?ls.[a%XS7y)/ 2֚ ΄FE`q4wx>~ b+^D֥ZÝC^lߘOOmKc#3ox}j%T{[gN9jx3K̄:ҍѮTm B|hpetAĻ9xHᖱ`T: 2 /4W]W2 ' t >z9F‘{߁WjSz%`!M&i|>NZ 5laYcSO+c5Mqiz )!L!OOx ݂c,/)LOa: vn.Lg {YLj*́eXXu ?Y"*7ZJ#geOYWٙk`Q|0tޛ'+꧀׍.wm&7Eo<U-v׾(ޛ>>ShQ3ֺ3DѠA1SqP#A`̈chlHbb!SwRS&7BX:xMRפ8GC7)1jEgCP{ N=WdÓ=fk(̬gfw1S)$-]60>2Q9)^ Ub90L}Uӊ͓g`cdq>ɻgAvĸdI`ITDWMȿ2+*G|׸K1K&)|&qkٿp$f8 [Co`4)QwP Cօ@^<; Qh"k+G %z:J`*SD)2; 0J+SSbxŢvpuJ'eP^i V^qʦ;K! ://zAFeg*UڥcE ñbz0Ccqډ.b4 i=mueՃ8m&B?&+hշRƽRzV'eXeVٜ8=M|4S\o.D#ؑ#sGOL%353uegJ$ ުf3РwE1N_V)>*Vi K+/fɨdϒ {PZK6#;0ca#ПrLFa&v?86F-: yO!.F'9b #y8LBFvgynmZGiKLF Ë68Q(AE'V# :<%9YrC,fcnHaI;NZmue~EQ%% NJeµ҅nM^UJf`XX 7Jd>_i`Hx ]A.(xK$w;i0%8[O>cO ׼|7C m]GڽbeYދG'$ PD+OeE7i㉹b3Tǫ*AI(qIq`Q2b7^6yN*mQkݏ)۝0y7lڋjrHtdΒF-N 4&)JʼF ̀2I&5j!59TٌOۘd5UkMhya~Fݍ rVH1ׁ% )$%͠CbL?Mlxn\&e^)z-ml7 ͐\kS]qIn8_ (31O[#O`wpdP _X*FssҢLM/J\%'VP}& !L WHU)䝃i (.1GOtĜԺ\v&ԗ6݊w|aި1чV[$3_ђ`/>^#B&t{O 2F:7?0Rн_8އ~cŨ3#"WKbW벱zn4O=/7kpTEƁ d:FFZB,NzK RnE廟30 ֨- Zʕ^,M N\@l3wg{c>0}b*4KkF-LS4Qf*ܬ)g<;7n]e/'EVO!ш0@ӪT387kW1u{TN&<X#IzYEU WH5[ZeqgSF]{ Z]/E+P%Fr@N+mOs> 2\/99:T4`q7m/u yvDK {U"N`9χ vcrN1KKhʲFSk̰&69%MˠB85Tu#%bޘ`KYQk V|Z?/|) )(bEKmMSnSsf]v X$,OnLMC#;A7>J[4Ic FAIiXHYuc1m!C+2@Jo(fh&>rrsuZyvq^L Xq^q̺ͳBCvh q~RP!ahO#ݞ6Vf2Tij \T/?Jh01D3I'CViLefb3NQ*Z|rر(GMJTQn䲈58 LZamr̩]ܨ˨L;Tݏtt;>95([5hSC2dSt/)ìp@.EɁԁ`6%la'1G_FIOshIh3>  sM1AKڏصSgYw厣bj ^@|&l!,8].~8#SnSOiҵ3EyANT&3(81f$xF1B f2 v3P#m S*#̖W'n)}DV_۸&mO'ѨK[xWc(i)KLg2*nTrP0$m_1 -bHf(PII>\ L -+ftP{1\'8oѯjaTJ%WL,wWԾGs2L-S``s /.y:ҩWݤC`StAvj1ral57#@x7ld]WGw.N01\ua JJkٌ7vb0ZFJZwc*3HSOnN '"ľ>|-a,|ۋ`s);96>CsZĄXn"> LOv7, `˯hJ endstream endobj 23 0 obj 4781 endobj 27 0 obj [2 /XYZ 40.5000000 525.500000 0] endobj 28 0 obj [2 /XYZ 40.5000000 813.500000 0] endobj 29 0 obj [2 /XYZ 40.5000000 495.500000 0] endobj 30 0 obj << /Type /Annot /Subtype /Link /Rect [169.500000 501.500000 286.500000 513.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2021-07-09-steuerliche-behandlung-von-cum-cum-transaktionen.pdf?__blob=publicationFile&v=4) >> >> endobj 31 0 obj << /Type /Annot /Subtype /Link /Rect [193.500000 471.500000 264 483.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/rechnungslegung/bmf-wirtschaftliche-zurechnung-bei-wertpapiergeschaeften.html) >> >> endobj 32 0 obj << /Type /Annot /Subtype /Link /Rect [192.750000 453.500000 263.250000 465.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bmf-steuerliche-behandlung-von-cum-cum-transaktionen.html) >> >> endobj 33 0 obj << /Type /Annot /Subtype /Link /Rect [193.500000 435.500000 264 447.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/steuern/unternehmensteuer/bmf-wirtschaftliche-zurechnung-bei-wertpapiergeschaeften.html) >> >> endobj 26 0 obj << /Type /Page /Parent 2 0 R /Contents 34 0 R /Resources 36 0 R /Annots 37 0 R /MediaBox [0 0 595 842] >> endobj 36 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F8 8 0 R /F7 7 0 R >> /XObject << >> >> endobj 37 0 obj [ 30 0 R 31 0 R 32 0 R 33 0 R ] endobj 34 0 obj << /Length 35 0 R /Filter /FlateDecode >> stream x]Mo6йe'P@ HA͡%E?yDf٠\Jp> gF?>5{'yo{diUdNI9yyy&>nՉʓǏIݪtٮC},CiӤeQnDevD#nFz7R^nٍi7cjwvNYuw4pxmz7RM6y6{蕗@zJ1#zO缵\d{VƍnGuCHEU?HGٵ٥Y5ZXQ'ͳjQTMG1lHlf7RPGڑ 0=kk,E]$x߇^(%\}f*sx:ٮFzUb`ezЕE š nn%ꖨ[(RϡGwc|:lTʊZ>H{{#y} jzϞBZiG l]ܕVa9BV`}9?4HT.*?p— /97KvR@f5(xG\U90nSj4.G~l吰>!.fyc +1' Ni)wGV\"a5dC3m=PQ`'|he[ &^9FLH}2L}[S=Ugp:c}4eri(O`R~]Er0bN<$Z /#[S&~ǩ QVʦ {:i3b qyȒKi* L4A:@ZFШэbLfDiKM{:)ZͥoL5A ͞Tite-e3Iߚ#v3nES>Eӟ?6ٴ2&^y۠Ԕwh>/.FW.1vKv∹.SO?p%|ɜL ɒ}YqPsLktP9t9dK+/\-7c.8C=G=ƬYu(<~~* |Cq;s^&,s0Vտi@=J3h^3Q\5)ZEMN3>hRš&%IɣIH-[IRF=MOԲ׀'_bj endstream endobj 35 0 obj 2591 endobj 39 0 obj << /__WKANCHOR_2 9 0 R /__WKANCHOR_4 10 0 R /__WKANCHOR_6 11 0 R /__WKANCHOR_a 27 0 R /__WKANCHOR_8 28 0 R /__WKANCHOR_c 29 0 R >> endobj 42 0 obj <> endobj 43 0 obj <> endobj 44 0 obj <> endobj 45 0 obj <> endobj 46 0 obj <> endobj 41 0 obj <> endobj 40 0 obj <> endobj 47 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 40 0 R /PageMode /UseOutlines /Dests 39 0 R >> endobj 38 0 obj << /Type /Page /Parent 2 0 R /Contents 48 0 R /Resources 50 0 R /Annots 51 0 R /MediaBox [0 0 595 842] >> endobj 50 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R >> /XObject << >> >> endobj 51 0 obj [ ] endobj 48 0 obj << /Length 49 0 R /Filter /FlateDecode >> stream x]MoFW\~C血a==N"h9- ٕd3Fwof,|=[~x'/33K^g|n}>-e=.}]Sso/?>%m=[5`ǿ_hMQͪ6fՇ~.m679]+o 33uٔa muh[i7n56FÙܻʫVz6J0p\ 7>eӧ|3O];7vX̶c,JGVgUm篮؛V*W ܯԳyټnCk+.V~ 4+Ŭ5|:j͖Ha{wscM'zapf1OzƵ}Njl1+w4b3uS5B#b31/W,~EAmWYNf ##Ȁ@ A:XCYQ/o0 G 9a5ކ+{#?) k/GԲC* Qײ1p1Մt%q*3zXB?cZbeQC,I`;Acm 1`?20O1PW:C8kN} TZVAnx~j$7fl΄0ضQZCTk޵a 7/Ŗ^O 9loc7J0iXӇ016>!I gJ`Is&-ۣU~7Nܨ=s3ZFGe\]|{ 2,I},AFL.]Oqʳsd }n\ #{vrFn4{^EQF0PQ?+=*99_#h W@:y07]8N^V,1RUE@DDžT ac g ռJ/{c\; \?OsvG>ƼT{a]V9GMt/2,)LNR;cFB5딊%@Mʮ%mtax7#}+:accu#CPyDHsmIqsceeLUZL!F$| 3: qHDZz&/TQu=D}25xt.3ˍ7=&⬩cG!9+o ?Rh"BkިZO_JUf&M1lTtsvĩ Yo^:2V1Q}Mj.?O1q~bDn9Ka{Ur\YruЭaMTdLYt. +T5zuϖr<1YQr/χsp^̾c\IʓVpޑLX8|63![#*؊-fZ#)Eg1BT`(Q ^0&*d 8uCZE` oڜIb)c!1v*l-6bd?x+PtWeHk,դ5)}̓䩞{@yu[LDqq?Ltq$c`:}SF~TO-3U 2>!QjlY*'LX&߅pt-Ì*= *C63gR2NuϙT)H3i\aX$gLd"lҍ$$(nh140Ԙr DW>cC{*Ҽ*(`SE5&|p -|^( D vHEPQ> endobj 53 0 obj << /Length1 10848 /Length 56 0 R /Filter /FlateDecode >> stream xZ|U73mYli$Y,"˖%^Nq NuIH(Ip,3 %l(DZle_`%rH.9nO7aAF`XU<J50p~? %<{y* SP/ Ck!W CnOQ<5Խ~VBC}X> 1 _t`Bބ''~3GE)hPtUUB/coнދ f0YʙGH a}sަ[S YUJ婘%&P!Ehz̭V=W4dUWLtۭHoڏjjh(@))QR75]ľ"1̮`,L<"!$[̔|EI!qrID*`86pKR˹c&芝#RYf-1S611+{Y۶Vڌի~|*uS$MvY<1,Nzvy֊[/'r:NsctqBE{am _ț EJOwOr-Z/ž 3S! #!MHT_hBaYRKC&hᮂ(rvrOFv9"| p̡wy߾#(Er"R]xE9o r> \ hRЧ`.ђF zs$j]bRR"YzDb{FBbbB]s޹_`I~NrnQ"/j61b36RuirT{ɨDAmAHqo޷ݻiBKs%``0/1Âx cc e*4**Q2PN{'zlM-29$uZ[ zkGkċ}T,δWYLZQQMEkkZrTd2WX,*Mj+W5vql4` qٔ N[tZx}c5k(3-%R=FWIf)Dy[6Ԗ(~~?dܿhFB~Hzυ\!&Q@CԒ>/<sJ "P,*ҜEmK=\ϠQidHRS[{ ۽a vLB +Cf~\VDzQ)$Q"%;rta_4Of4ms!Q|"U},}+b$1Aia vEbA.6)(:x6+m35UMu5ug֬+(<:w 捌xuyF+*[6`ǔdOSөrV |9KcZB9BU$dgJ5klysw֧֣֕x &g^m<{ :z Fc#tpU`AJ D -Z -gvy`,wt4+{_%K0;#1-Lg Bg}]W M񊯓,t֙L5N/삹%2~/hJ k ؙoi(]`5NB916;\)YGL\ƕӫVz*SzS["疩+;{6{Waf?i.b' LF$ږ2G.-}0l-.,'̦\zelzkteWo4diNKknJ>R Ho0i`1-{`5ҩ[Ƞpy%BmZy]zLa6~zQ K6%˦;6b`kP]S*̝՚<µ{֡ᚺ4 = :)Zf٬AjMMݺѺz peg`w$&[1%fJ-zvzAnWeݯuv RPW^MC;n,;;uG:斗S"dі栠 V8*/8+{SVSH 8#mO DUsnz+&#[o5KN{ma^df%3^{0@|2cO\ܖ^,ԢM;S* ړ};޼ENdз6 F0 jp1 ^m1 *p15`U~.bj/jo빷 >!'gJuM U9yIee5ҭ*)MI!:M.$jFѶ̍Bj<R(pI*ZX[ VL[`y[b^I7~q7-i*,00dPSTo*(ʻqf,@#DE(aP$69zo_241qPד]3(PlJ'mȺimQ-x*1{UN%+b2>Ԅ>@$&s,xB<9@4<QY̬,pW5ꪊ|Ekt4B|⍹,j{_SC!۫ɫ1m03kE ،Pfr9_d {A!,7oYǭM8>~<⮕Z!eu4gFG6-*$RqLwDQ~v_!*vdQe_`~Ѭn4>C轛vJ' d5a8o,)d ha<(*X/ =\gk8 t@ WdMGfS{ND,No%}`0%'Jr=y2ܜܼyy>aM~;NQٲ iѵ@1iᮎW3uDJB^pY()fqʩ@UlZZQ@ dOn/0C˷D73"F~xo_z/DMsѵ}|hqpEĝpɱꪛ[eݹmfx@U[ϱ!ujewu{ %f=}1ÒGɴ?c8řCE(VVF<~&p_x,K {g% }~qN,]giȩ;Nksp:ygsK\ ̐9 ܅DgsI ! #~fF4?\Z|^ <7((t?3Qa! .ĎPֳ##8AdhHT8q|ZTH%BJU{w|4'+bSeF%7yw6Y!3rsv J%|OwRTǽB:_FX7]] NLPfPXOm}m(~O"M`1O:ә`*bT)ҦG[ PTWV(y fs>b`E rXGyg}y F8t3ZNӊ5jLжa,hߛ{]ߧ5鳾P8#5\Loi]ĥ?&Ћ;,*plwQڃ_ 5ug}ڶ{ r6'os(7.=~cDw&o'm֑'W۬ksihĚjf>[zO@:/{{{%{5ݱJ4ǰ{=n2;+U[T\;{om+3i)4#x g])=t04QVo\ Y29U۝[d/%p17 kWWN|eO4 m]zUߛdY־16q{,(g&'~26JvA-ˎLu3;P]#'3)\V4OLJէ0wOf E, ;RgQGK=8 :O9%nxG6_SܳнgN}A!~N=9Cr8OwPDQ;\vdjga0 Jhޯ?] je GŠz6ΙͶL4ٔn!I1D鋰iH?O6~G$ʿ"iikYXP%$|׉ݼjϿ/fIL@TF'N ר<6k =tAtfjt%u&Pĩ`eĥB<[}[WWbQ(RKc㒥Fɜ[;VꑥDGQs 3j2ŐfJYe2ˆbͶ-=5J%/tcY?nJ W!op#?ʻ 9 D7ftq`X6-ioxw]DizL"~ +ᱧ bf!Z}t,(Հ5` Ry ӻ=Z23=&Pbi,?aCJδ#LE`W>=鴮Ov,%ӾT]yZՑV@E9bU`I!qGP0 ڰ1þvQPN_+y<o*YYaCQ S8 >w.]jKOG֬/#c}wA)t/-Dc&v+zN (#:t<\^4ZR#4g>8JhWUBe: |ƍ~цk/4466\hl衝~tFXBc=H k_K5_Ҡe q͖:%Rff' q`J%o Z=;v#ƒy=듫L~C">F,5QT\YݙaZS]u#vl_p6.CrP\>-$M{>_9"̣9wڰ ~j Y^SJև'`'9w;/ I^l%6N~]&VHt筀<~ wB{P;3X2G )1 jN&a ,np-XԿGcu8aN$qnpǶp>^$?>90m!n D҈X%bPg6 ;|7y̡J=6Nc{g䃳'q`]اH2*;XNI9='A㼯xޠ qPIkA Nv?I:1dm;]C?m ;|pMGDl`_DeGUE?nbv[Ai?rD`OA$nؓO4}?Ck44OsOs1)#0+`0x:O#,ɅQԹO!?_:bql%6{fƌ-ꡤUPT HUCl2 5\ejIh9\AX`zh5 1#p `S?ǜYB~8Dz5}ec.][ڤֶF#5df']4 X3-QfzAxcMC`/ Y%Skzwyj)h endstream endobj 56 0 obj 7403 endobj 54 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Regular /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 52 0 R /CIDToGIDMap /Identity /W [0 [595 258 567 261 567 567 567 892 250 354 544 475 608 405 557 607 608 496 597 918 567 551 521 608 250 473 607 551 334 641 512 539 465 625 364 319 546 747 769 551 257 250 627 608 720 721 723 607 607 510 567 772 612 405 346 519 568 277 916 567 567 293 293 591 597 618 731 518 597 723 567 567 567 607 820 261 497 ] ] >> endobj 55 0 obj << /Length 896 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <004C> [<0020> <0032> <002E> <0030> <0037> <0031> <004D> <0069> <0074> <0053> <0063> <0068> <0072> <0065> <0062> <006E> <0076> <006F> <006D> <0039> <0061> <006B> <0075> <006C> <0073> <0064> <00E4> <0066> <0042> <0046> <0067> <007A> <0043> <002F> <002D> <0054> <004E> <0077> <0045> <002C> <006A> <0041> <00FC> <0044> <0047> <0055> <004B> <0070> <00A7> <0034> <004F> <0052> <201E> <201C> <0078> <005A> <0049> <0057> <0036> <0033> <0028> <0029> <0056> <00F6> <00DF> <0048> <004C> <0050> <00DC> <003D> <0038> <0035> <0071> <0025> <003A> <0079> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 7 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Regular /Encoding /Identity-H /DescendantFonts [54 0 R] /ToUnicode 55 0 R>> endobj 57 0 obj << /Type /FontDescriptor /FontName /QFCAAA+OpenSans-Bold /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 58 0 R >> endobj 58 0 obj << /Length1 5076 /Length 61 0 R /Filter /FlateDecode >> stream xuX pSי>dl˲eYF_/ ~Al08!5 ڔmM,ӝd)C)3I6a6ٔf:ٶv&inc:\?s;0B( Ƿiktj''o5RX/8 6 !-ӳ cf~XQBJ2g؁ȎvzDcAFÜ#!g>g;!Q/~0npCa"x8$P/!O1MbǫTbVHhuوym(mfR}*- & ?H<G^KCyh,+Cn.+m'_ PQP`b! PE4J W1mΥcf.~ rx&ܡ1PQYGw|x51^BY?%4 -* L/pnHA8@Z|"B6XXqvnS=_KC -~B;1bbl 80vLu H5.c?@I$ȬДHG|O!".qh4*2̉_Y6W23*.XlX!=ly&>2/c ,F3Pnk<ۆ Y!B$u094B!^CbvSK^;/ +f6?m;NQÓkj DV@n;ĩ9;)o4F˧ֳHȂ:Q=g*0-Mw l\:ԂcuKv˦p:Lisfosᛇ[N[PqUdiu5t0H{ P!(J,Օ̀Rt5dPXچ[>64'*,VORN,TaR=KT6UO/Ii┘IiؠU8T,n%7k/L3' \n46'n2#+݅#NM8T HSX F'U .2;Q֗0|Wd4` ؒQk-" R?\GhZS=tyPoimnll a |Y]huEkm|sɒԒ%D!J|b5VX|Pӵu@;֢MRK˶ HةKUҲ?Rb5&C6䗢y12Oz`PKvi^/_S;uo=]]gqom D>} pNku&œv hMsk{qtǡ+Y)23Db"[ROjȴҎjCW>Y((y_mRt5Sϟ=Mf`-ӓ%S>YY:7~}ELg{iin~9 *<텸8{JKKK5w<.a{bX_uN4R@3>3sS[|]fF謶X΀hǁd7P1~]տLg /qnj$V+"U^r#uyט3yS;aDU )3V{CKc;Z`{[>w4?]7OKR绗)ﱙ6fmk9vJ,6*ͷ4MB5_/P69XC,qI5OUt;GR3ej6ޠ ߐ;ڵe1T*DCu|`vPE1Ҥz'7nZ:kOOЈ]pvnfb^GNx*J7;د06b:#ܥ{-ЋQ_*`D<|=&>A#v:Ҩ5}aML Wї0a !hҩwwn99Pbr/2F'-m1(# m{;4O++i zl;ٮѸ,5{iY:_Ϫ#'Kh,l1Kpclej9/pO.<-z P&; ў'UzIV(3?db_a`Ko %yrg'aG">HTx(PKoWPXȑ(u=#A8BXe2; ktypVw:cuU:zqU t*IG9b=m* =\ȄJ:[ɥesrlP*o$ӸtY:Ǿ;WeYiT!v 7QSCss.k4 Ahh _Zr0TWŬX)SbX ut-HSK&+qwg).!ʔBۉ{1jQYiHB]vP$W c(T1qYtɾ I@L,3-3#cl#qY YHiu~`pn.AAd?z}^j{~W|wyA胯/]HUٷ+ `,Gΐz#}CC屟|߳%tGW&b}ykhCgGN31#wV'_ Q d9eSQ9=x%@y\ǿFjE]wq%?T :I}@m0۬]`WٓqNn[.XY@M~M/bKRP2 H4*G%etL,9I,)g#?ndX< /'e2=ØII E<ڍh'"|c"r虀{@s ɗh'3vAZзW|^"ζo.@xMd>y4+CB30$Hs0fk.$Wt|u0j#+[5¸^ZUNіKy*> /FontDescriptor 57 0 R /CIDToGIDMap /Identity /W [0 [595 667 935 544 283 258 546 431 586 652 450 303 303 510 652 599 652 628 560 564 614 509 632 974 410 319 574 493 615 441 759 645 849 684 959 ] ] >> endobj 60 0 obj << /Length 602 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0022> [<0042> <004D> <0046> <003A> <0020> <0053> <0074> <0065> <0075> <0072> <006C> <0069> <0063> <0068> <0061> <006E> <0064> <0067> <0076> <006F> <201E> <0043> <006D> <002F> <002D> <0054> <0073> <006B> <201C> <0048> <0056> <0077> <0041> <0057> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 8 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Bold /Encoding /Identity-H /DescendantFonts [59 0 R] /ToUnicode 60 0 R>> endobj 62 0 obj << /Type /FontDescriptor /FontName /QKCAAA+OpenSans-Italic /Flags 4 /FontBBox [-483.398437 -267.578125 1229.00390 1062.01171 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 63 0 R >> endobj 63 0 obj << /Length1 5240 /Length 66 0 R /Filter /FlateDecode >> stream x}Xypyow%)  @܋ApHO/IuPV$1uovǓ,KU[UGN:XiI;i6bhgڎ# (7Y޾]KBU "tVvf{ҩkw;쵬!?\p&j+%06,:~a|f[@BMw>yX<}h5;ՃP!bQ* $`?GrO /M3 n 7NYUϭ_ 3 ;*#ICr7̦? YRH %2)aeߘmmBa.֫1쉓k| =] }x 8"0h H-uRQ ɐ`o610=b4 t-Fugjkċ RC&SlJF9ly/3E%f %.KΡ]$ճ۩ֈۥ43nUXЯ`c`/-ڛəXtL`%2x4?>6`bs&ӽ}:GwI$r ר jVn>$oCx`J_~RQc`DJum dStWAhv+:LNg<01+ְɘLs%t.+Uѓj⚓5l5:9u1JK  + e8wm6 eRcnI]DՉQGdwv&Ggb-!J0xݕ\^Ԁ;D8:0;1NXl`jϹٹDl}F!gr{2wx$8*?yԑr^|:߹#Vdˤzܽ)|S)"%gPx,e0RxO(H+~F~趣u쾊||J9*1lfgWׇWL&pGt7]մtc/ٕ%>b+qb0U RYZ[hzȈ/ph9;v $ے_x +L)ޡb?/rtC=LيA[Bṱdngg\O8h24!{pfjJ\>i5k"̲Gh9,N64G޻'y_;Ytzj5ڧ!uZ[[ҩmm``,ޗ?r~ Qw␎':W_EQpzb_ƆX lޜń2(o1PWsp`:p~rFZIyOo.Պ'z^. v؇OC [2t8y1:DA>(.0dRzHʊ˞Kb-5*Ӣ&Y[x@$*Q.ܢ2뗖G"p(r_m%{Xd}nO2 h+D4 *]Rnϥύm.R+$[1=pj$!H,;G"k^*UPSl]Qv=ȦIGP펌IQV M}Kl86m% +pCxשz׫(6݃iO5WTFxnq{ZFu 4^^z S_ ʇP`xⱼJi64ͽl@oh8E%g$֎Ν; @ !j835VcJP3'ZmL>O' *1ᖡ=}^Xr׋:+IEU":ݘ\traIk7)lpݦK rݹ/YR@ jF-׿@W"ҪsGDކ:kx @0]}R )B6ՅP?s儮`]>[8qn~ Brɯtv据RVNˍ:J:ݝ>r#=sjhacvR{өXG[4~zxi6{{ ?_A.Oo[ 5 7&aOTY!+\9mi 2h{4LW5!˿"%4I]("~T$EhgQz#e+h;GI+_-ay ͐abِVt "}>p;>~0OCH;yjjzD,%C9:eh\Smբ7-~ )oimGiߖi 8ʴ)L t ·4F5e+`eZ[ FG)~Jhy[`ff-5TF`~=E;ƿ܎Fn@=:Z@KieX2W_ENjEiX[7Tv8Evm~? o9kzi7|+^οGx\<%xrZW9fy_`xo Ft endstream endobj 66 0 obj 3659 endobj 64 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Italic /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 62 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 865 558 573 250 250 494 249 573 310 561 476 572 710 428 572 392 310 450 515 457 485 546 ] ] >> endobj 65 0 obj << /Length 581 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <001F> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <006D> <006F> <0062> <0069> <006C> <0065> <002E> <0064> <002D> <0061> <0078> <006E> <0077> <0073> <0075> <0072> <0066> <0063> <0067> <0076> <006B> <0032> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 6 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Italic /Encoding /Identity-H /DescendantFonts [64 0 R] /ToUnicode 65 0 R>> endobj 2 0 obj << /Type /Pages /Kids [ 5 0 R 20 0 R 26 0 R 38 0 R ] /Count 4 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 67 0000000000 65535 f 0000000009 00000 n 0000043850 00000 n 0000000215 00000 n 0000000310 00000 n 0000001605 00000 n 0000043709 00000 n 0000033442 00000 n 0000038558 00000 n 0000000347 00000 n 0000000391 00000 n 0000000443 00000 n 0000000495 00000 n 0000000783 00000 n 0000001054 00000 n 0000001328 00000 n 0000001960 00000 n 0000010447 00000 n 0000001726 00000 n 0000001912 00000 n 0000010749 00000 n 0000010468 00000 n 0000011064 00000 n 0000015921 00000 n 0000010871 00000 n 0000011037 00000 n 0000017266 00000 n 0000015942 00000 n 0000015994 00000 n 0000016046 00000 n 0000016098 00000 n 0000016451 00000 n 0000016715 00000 n 0000016992 00000 n 0000017612 00000 n 0000020279 00000 n 0000017388 00000 n 0000017564 00000 n 0000021515 00000 n 0000020300 00000 n 0000021348 00000 n 0000021124 00000 n 0000020447 00000 n 0000020567 00000 n 0000020720 00000 n 0000020855 00000 n 0000020988 00000 n 0000021411 00000 n 0000021823 00000 n 0000024167 00000 n 0000021637 00000 n 0000021803 00000 n 0000024188 00000 n 0000024454 00000 n 0000031970 00000 n 0000032494 00000 n 0000031949 00000 n 0000033584 00000 n 0000033847 00000 n 0000037551 00000 n 0000037904 00000 n 0000037530 00000 n 0000038697 00000 n 0000038962 00000 n 0000042733 00000 n 0000043076 00000 n 0000042712 00000 n trailer << /Size 67 /Info 1 0 R /Root 47 0 R >> startxref 43969 %%EOF