%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329071912+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 << /Type /Annot /Subtype /Link /Rect [235.500000 550.250000 306 562.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.bundesrat.de/cln_235/SharedDocs/Drucksachen/2012/0301-400/302-12_28B_29,templateId=raw,property=publicationFile.pdf/302-12\(B\).pdf) >> >> endobj 11 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 538.250000 111 550.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.deloitte-tax-news.de/steuern/unternehmensteuer/jstg-2013-bundesrat-nimmt-stellung.html) >> >> endobj 12 0 obj << /Type /Annot /Subtype /Link /Rect [140.250000 278 179.250000 290 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/document.py?Gericht=bfh&Art=en&sid=63632df99c79dcec2b6411c050b0e807&nr=24056&pos=0&anz=1) >> >> endobj 13 0 obj << /Type /Annot /Subtype /Link /Rect [261.750000 278 332.250000 290 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://deloitte-tax-news.de/steuern/private-einkommensteuer/bfh-zivilprozesskosten-als-aussergewoehnliche-belastungen-abziehbar.html) >> >> endobj 5 0 obj << /Type /Page /Parent 2 0 R /Contents 14 0 R /Resources 16 0 R /Annots 17 0 R /MediaBox [0 0 595 842] >> endobj 16 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F6 6 0 R /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 17 0 obj [ 10 0 R 11 0 R 12 0 R 13 0 R ] endobj 14 0 obj << /Length 15 0 R /Filter /FlateDecode >> stream x]K#9rׯj~>>>X/ /R)Td(*UʝݝSb`DwO_~ݷ_~{Q?;OI]v{?^~}7KqOra jחO~\paQg|_T|fT8?,!ν, 0wƧ^dgӕ`!/G+Z]ƻ6ڇL_~:X/:{Or&fhŸ';t;^klw6u@c4&߰?7zog13k=8[[@Ϊ\G19.>pE2<Xs>h}4)|;{kwOr_~vfov_s-= 6F.ysvLvoow86)Iظ6N ߶v :@?`Sb9 }VFǿjorPxQx`yJc r,>(, hK~_Fcܿ@;J>Y1ە@T4I.0l>x$Nz9nJ } $10%û.\P)`fF]Ē1j'7j$rۋ {cl(ǿ`ju6!qºcs8 :bk "k'~ 3$ B0wF%>pSKA-6fߤIAi\{DTy&nN G)w{wLiO,c`L8_ ^5v9ʼvVAD^ ]Cz&:4΃ݰͰjHB%CRAi<[ %*x bTya j8GLͣ, #?bw cI@BQ(5Et" t"uA,ŤrIDZm T^ D9LӪCjh bRHnBAa!y`&;Pd76elĨsx ̠bsz$P~ af"-7E 6֡a< R"iW`v92}tW R|rK@kqJ k*ƿG{97^smZOdW qz3 0̀/:0B$d@.'Hc ɗqx4`)AёLO (G88,R؟V+2f$‰#֜wĆ&9 =Bc<:ŜӁ @  {)k,9?_CF#',P`-W48+'w6d7x|:0F!8,E%@`$/P~Ĝx7xN(EU o D򼍇Z/hL!Ȥ(DO/G'UV%na dp2Tz(r &Wpܳ-F+ZK{e?XgAvt>T P(A ֑xJ3όӡ j*@̠R!q4Y P"(U Ѓ0jJ$u-@o<*Υ8$+pZ;ҹN)NTUE8 Y PXV-@H"YX.IRb:H%)1h9~܃z Y^;X%|Э%ZV C$@p#`j jS,@1 tiK,@ ᠰԢ>WNl#\ PgτX Pp`eh S-e8DR2O0My`&=yA}rCp}RItxs8LZ~ˣd>Ie)SngLQp$SngM-6zKaϿ vewO?6/.9KE3 O4Řc$S k;x}ˈ&+Њ۩ VߏN;[;g8HSў^~HjKP9|c~? fTj?, 6vkN?qRE}^&L1s73ͧf|e>aW`⇕ tB7F6UK>1{T?mW0d j~i}X@"$aacQx#/XO*"HHXr?,ћDQ^dݕQZS=e1~x>8kZU"JTL̊2fLe0<=%<ݢ'p=j$ozߎ>|ư>bx>xRz|nH4C'FsB7?$m!YasCRݦ6x<onQ > Au(WL `1/VR^8oᷳ~dUIBV·r(@zrOWR]&|r,ȳk)^;5)>O >0L'_pPN#u|fsᇝm,/0X6O'G:0f˾ xUtuVzd}MwNXH Elfxa%DN?+_XO!YQ̺Jf@,tDBw*jø_˰ ,8K b' Otmѷ ʞFh7"GΠq+6 LBޣ:ر|:0ӹR83["]9Y5#qϭ~_FCXu+3wDqfwyf)DM5pj U%Tm\Ψ6܅^R<7+`w&QöDV%ǩ=WƥX4Pida<.c^.8^<1Ľe[>ϣۊf Xf]`f~bKK+M~aq%Ж$Җxjr *\BAMYXpca`I[:IV`E9Pż-UD8^k yA“o,) n%uhTb4c{uENO|VV_;n肭Ҳ3p ^Ip>6Mg$u+]il-V[=jPd65ӤwVSϷYs%v|[QC҂TFxASx$&i+EP!YK;HvZ\Qso/DIIǶ_z]z꿾|1K j 3b2w&C>X/M/W}Ȱw2mHԘFE51KzT>X&=6AZ0HRy"I=m|͝hY -8o(j(iyiFk@r I(nI:H zH3uZSh +*,cIkÅgbg¦Ȣm_%#aIgkI1ۓ4kSSs9]Ul'"zfH\0;aHܖ &ZDIϯx͘"f$x؏[Hil%usQ|PMI*Z}"_Ip r,vr\ww67!߮iOB^&#C S86a3?:?KyAUyǶzRPz?L lqrnk $ %%'K'bmߖ+iZҭ I͚`eI.0eÉtPw/\2+JR(#i@ԴȊjh%+@͕(\I~ .s%k%'7 Gw+8HuSɍ{',6 $ 5duW,Wk@"Z.!&Qlk*9Y)TmD lyFKƿGb 4U Om_ #(]A5߭KX!B,kŭ%̟$gm[QK9I^&" ]-{Fں3*>+ IDeu6N_Z9$_m2K'֬hlӼn}MޮAx&ͯMhuEZ $ڲ9gn-ZZiB+]lZiB+ZhVJ[h%'-qq tJչ_~BY3z)'[7th@iA,b!nyt)==eSEŮ$9#owyPokr;ɼJ^JWUgYV앷&Nv%b 5d(}z"ͦ%uiȔN@0mYkOi[, q.yYӸ"wFyu)#+e$-% >S޽m讻wZX|OIG g$!i%in ;]/$ Jd$- Eyvً%=n~4X76kBI,u:&;{,9vY^k64fl6ڇwLSkoEZJb;̺8n=UD8ISY5y. "Vv\rS;¼XL>t ֝mqM;I͂J}/Gbz;c5p P! EWoDSO(^PXYm>YT) 4G3QbHX+mM%ǼmIvIL-[ &lb4ilu!e!T򶶜(a\ˉp9QkJ>eQݲpk뙷-Aoj%f~/d:t)oh(޾tYuDTIyzh?e,-Mr.fGU.GK9hSD׎Jq$@SGwEc4-VpKcWںP9W|PJpa7̕Sݙ+Kr:sǪ3V?Cg.uISO:s STO}\Ry3fEJp*1cwxٛt#9h7߾953ms>:_Q'KBO^7=]No-LdJfy&Y4V|H-*T۰Y^^Q.;-a%Zlu3mH#ͧm\Ԕ.huʳ]hDB?mzH$y<ζٚOc2xn8k|dqNb %d(6"x[ujչkD y 5Mo5 R&R^'QNk>ɷ2Ў>ƥDW74.~dN-mˌ15QĶ7lnܤ^Gnnd2:ITdyH$on ] iAܢ/ep8-?2eV[OzC{ۼWjg)n4-gU$zW8MI>ܽ֟q]i!\;gkx:u7mK_Ik.E)|Eق+i!Pm}^)QE{^c*-tsC!-^VFj#55J%8 Yg2o*Si[4JiT+v nm\s[E{w^6u@]ikv_Vثimc]G}Q g ^\*%gӘ֏~q?[5HNzqۮmKKk2缭i[E=J(!y #^WlRwhnq R$wȷ ߺɛkeܴ֪twsC!(ij_tۭC~' IJ%}UzEoD,IGb(4t+ۖH#ޙ܌v@,*_w?h endstream endobj 15 0 obj 8914 endobj 19 0 obj << /Type /Annot /Subtype /Link /Rect [232.500000 573.500000 303 585.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://deloitte-tax-news.de/steuern/unternehmensteuer/streubesitzdividenden-gesetzgebungsvorhaben-der-regierungsfraktionen.html) >> >> endobj 20 0 obj << /Type /Annot /Subtype /Link /Rect [141 345.500000 211.500000 357.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.deloitte-tax-news.de/steuern/unternehmensteuer/jstg-2013-bundesrat-nimmt-stellung.html) >> >> endobj 21 0 obj << /Type /Annot /Subtype /Link /Rect [138 285.500000 170.250000 297.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/document.py?Gericht=bfh&Art=en&sid=33e5574584efb61238f99f84ce9a02f9&nr=26740&pos=0&anz=2) >> >> endobj 22 0 obj << /Type /Annot /Subtype /Link /Rect [252 285.500000 322.500000 297.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.deloitte-tax-news.de/steuern/erbschaftsteuer/bfh-pruefung-der-verfassungsmaessigkeit-des-ab-01012009-geltenden-erbstg.html) >> >> endobj 23 0 obj << /Type /Annot /Subtype /Link /Rect [114 93.5000000 148.500000 105.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/document.py?Gericht=bfh&Art=en&sid=f9f8923093df48be19ec06e15967531c&nr=25716&pos=0&anz=1) >> >> endobj 24 0 obj << /Type /Annot /Subtype /Link /Rect [230.250000 93.5000000 300.750000 105.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.deloitte-tax-news.de/steuern/internationales-steuerrecht/bfh-arbeitsloehne-von-piloten-irischer-fluggesellschaften-sind-steuerfrei.html) >> >> endobj 18 0 obj << /Type /Page /Parent 2 0 R /Contents 25 0 R /Resources 27 0 R /Annots 28 0 R /MediaBox [0 0 595 842] >> endobj 27 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R >> /XObject << >> >> endobj 28 0 obj [ 19 0 R 20 0 R 21 0 R 22 0 R 23 0 R 24 0 R ] endobj 25 0 obj << /Length 26 0 R /Filter /FlateDecode >> stream x]ɮWڀ[$#^$ Ë@Fb ~z`$ߩ&O*_7S w<7ܾyO6ɮ*"w:u/_7߶67ms:Of?:JiۏiIz}xo~p]$Y2ͩ>ڷy,N?7Qڼyڦ󿷧}篛a_?~}S\CwHRThGbWutd?.ͺWާ9]#>[Uej9~{>#ٞC0\-mT=[OqK+QzWKvC}s|Z;ԣim$ z̵4aCӆJ]z: & J{ xـ߳CWHbEz]ݒ]&,#<}WjJ'jTkN3ذ [Ylxy:#Ӱ5^RN4`g~ނJϊgU< x xJa0YaJ31v+}{2Oʑ+sxw+= e%[)ۑPX%G5UgA7-#iǏ2I. cu@S+"N@)SzVXR^7㖽{ƥ7U(N%g ݉1Xh5(1oenif~<+G6y¼LxSsXB8Fd+d.Zq'Hd F1h48{Y^syzNN0c͘[F.7} *$ߔeFK~bvV#I*>XWJ߾0D,/P8jXY`axvVx^6KKdZ;>9"v w"Q600~IT.`>8ޥQD+7J yoޞe}x2c=VT畘ΊX̀hv0Gƌ~S-YOXom[y M=pOg?p珱nư] eꩨV/Ӡ U،&"$FkgVd]X ~qe1eg JJ /E] &lG?4|/0ͪ2_J!|#V1>PdL2EZ|ml|I'[c)k,/G[9-ې5W;u# kFaMRR1"9Vf)SCYcX#* pѦѰ>{)?ɀz(hQi@Ɍ11ϴBcHF& ӂ=jh 2c-z3.bQ'刂di>|Ѷi#5 $X;RZd'g :Z `Ҝx~1d>e2 #`ˣ:}c8ex;K[D檂jK\82 W.?B1~UŰ80u`Rc83Ƅps3udcO{2ZZ0+h =O-ES^+0 Oo嵩Y+c-eO">ZDܤ؄fZ8Kmb0rG a ̺fFMhBho`C ^|3MkRIL[{ JH dURd%Sa'ڃQ!,RG2 _ewZb(oJA՛_2.Y2lD_M=`T6-'Q]/8ӹEٟ}fLz0*xD*/'ₔPjmT)e8GloB8k%ߍ^)gq"xZ첖<6fPNS,3@fP%k1~⍪Oײf8߃ejNb}ޑX"iQfɤ0E1w9#[cߴ`B C cJ Uo1 nq DH"r 50vzhU(4~9O'6šP<\*57Xͮ8 brq[L &es)Z:FKKͼE h3wiUcAe< t|yt$2j4'Y&*\9֫Q7\M̭֚>uGe}kF  K4b.A8Q.v Ռj}Mi2rٕdDV~ƛB0ńL!8qN; F (VL‚HTd5=-h >u 55~`u !n=P':xN)u:/\|w{S|SF½YLFs<:3bFY eַYa7}iȪ{AӋ4 38uwWocͳ13h14Ac3ؿLD?px7LӪV = Tz>FSk5U*O2=h+سSiӑuL:E Z'bFr­HɒlDV#Ix>hn-c8><'SOgO=nzP &H.14ڨ52FY2f"Lm&fQ=nXD7jDLAҊ*U7biҨ$SiH7>ZC;\LŮmcKE"# ,/LAF2x>F= ڪ} &!C+['C**nγSU%o:,Iڕ.L]qJWcˈ{Gug1Gib@8<י;.UM?}c$eW>m*sqq3Sn>b0ê߇o3F 6 (›dEa1s4\YhiF1ϱ#81")r~1`[?)MWj)YAx+rX0nzP5 {k5uݷegٲ=2W/øAܲUb5k+%nc"Ai/Tш5ms+ $TۚWܳ c3251ɹ<+Ϲ! BEIc(]@ E\}ًvR B\ H9q`91 iH\Vc02S/)o՟IE`lfRNknb dQd@,ZL,F`v$.i10B6n\_(=tqh\W'ʇb;P1]]ݳ@)mP)k "{vUA"ȧnaWu ׍ ϛV ]8^zx=uwW?r??zx=_w>7kvxT`ި^OܪYdA`W]0~00!mnEe`Fǂ5HeR"`ZȱY:w*N!UT Q^f6D083sV}*CtHc-Jh+XjFVVԑTe]_rz >Y2ELbmj A<u;Y\3u̞0" -3lXmUՑ8DBe}pZ[Jm`}˴(di %`Hq6s]ogjTAaÉ2#:kL9>SxY v ^:]ҩF9C,x~X7#@+EmƈB'b) ~Jozmazպ  =[aZ;DKO>Zu,ic"<9 O"1J'z6n/L@ @xŕM=0frUcUql˱u:uwW?ql9`t^9;ݫͱ̩%Q)c0#.1N$ T Y#(ۋǜM$)8 p(D]fbC'1lf  OTfȚ@qA5EYT+|#Ku곽11񈴌?4-yOn\VHK߆m=l`y~iy3[ UfD]=* 5\OQFq)7 B(|[ׄr>b-4$GII1 bVz 3o5r'[jUs rce@ PbGJ1F ţ;wQhZǻM fV(6̶Wqx 6]ӦQ(/p 5R0c2#80e|nwve<$}(mx> RS_1e1:VDUL;Ԍ}HkF03%s*V 'C>AiW&K.]SWe'13<YOsםv\dPON({}Vb &{vLm$ cB ;Э3pNs: {CjY>.q6`-m ;ۃR ;bXIqm1 `NJHQ%!VN_UVJNSNr2ک$2WމF< xڭ#'qbsՋG0 OTwTj]_.ưhXf7..EXLE[zAB?ǃN:_~9LX&` _X'"S,zdųdEL)-b!S,zdųdEL)-b!S, hEXـ}n$ЉGۊ3 @4I[8j9ljAl+T4{}dž)xITXX-}lZ3x?M??ߧa(&5bbA ΝjTSEiQ;v~kzw( endstream endobj 26 0 obj 6116 endobj 30 0 obj [2 /XYZ 40.5000000 151.250000 0] endobj 31 0 obj << /Type /Annot /Subtype /Link /Rect [204 801.500000 238.500000 813.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/document.py?Gericht=bfh&Art=en&sid=828f8cdd3809bb7a40185917401a3efb&nr=22700&pos=0&anz=1) >> >> endobj 32 0 obj << /Type /Annot /Subtype /Link /Rect [64.5000000 789.500000 367.500000 813.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.deloitte-tax-news.de/steuern/internationales-steuerrecht/bfh-abkommensrechtliche-behandlung-von-lizenzzahlungen-als-sonderverguetungen.html) >> >> endobj 33 0 obj << /Type /Annot /Subtype /Link /Rect [64.5000000 477.500000 396 501.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/document.py?Gericht=bfh&Art=en&sid=42fbb8f0af27c18625a46a266b7b5a36&nr=21638&pos=0&anz=1) >> >> endobj 34 0 obj << /Type /Annot /Subtype /Link /Rect [175.500000 477.500000 246 489.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://deloitte-tax-news.de/steuern/internationales-steuerrecht/bfh-abkommensrechtliche-behandlung-von-zinsertraegen-einer-vermoegensverwaltenden-us-personengesellschaft.html) >> >> endobj 35 0 obj << /Type /Annot /Subtype /Link /Rect [271.500000 127.250000 337.500000 139.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.bundesrat.de/cln_330/nn_8336/SharedDocs/Drucksachen/2012/0601-700/632-1-12,templateId=raw,property=publicationFile.pdf/632-1-12.pdf) >> >> endobj 36 0 obj << /Type /Annot /Subtype /Link /Rect [252 115.250000 309.750000 127.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.bundesrat.de/cln_227/nn_8336/SharedDocs/Drucksachen/2012/0601-700/632-12,templateId=raw,property=publicationFile.pdf/632-12.pdf) >> >> endobj 37 0 obj << /Type /Annot /Subtype /Link /Rect [40.5000000 103.250000 111 115.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (http://www.deloitte-tax-news.de/steuern/unternehmensteuer/jahressteuergesetz-2013-aufbewahrungsfristen-e-mobilitaet-fremdvergleichsgrundsatz.html) >> >> endobj 29 0 obj << /Type /Page /Parent 2 0 R /Contents 38 0 R /Resources 40 0 R /Annots 41 0 R /MediaBox [0 0 595 842] >> endobj 40 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 41 0 obj [ 31 0 R 32 0 R 33 0 R 34 0 R 35 0 R 36 0 R 37 0 R ] endobj 38 0 obj << /Length 39 0 R /Filter /FlateDecode >> stream x]MWx$R@`g:@3@Al6Ef#[mI(X"-Kb>^zyt;,*6:?WFt谪G]MyUN'o ^>is33'x>4M2\X3ZrY+ښRy64&4s>YDEhzۭ{{BVNҭSEjgafcHeCۡd6utH>vcz_q< _%Zks [y>#yjŠcjuoWϦئV؜LJ1V-`Qp7>ڡQ<;$fFv0F>: v0FHo ђD-SQ{7!ބTmGCTJذo&1AOs}J)X ;"KF{=x}N #kC4WV/yf/O߆Bw,0fOa:Tf#i}X¯)pц 8&8<$ H)O Uf WFiMy1׼O/e;ndv S=;\ +,\$"Zb\'m3n Z1&x jarx t!WU@R;&ص2u.އϼ!$maEIZ}' Htp09rqmGQ4B!I$2,Q#,#dLMF}JȂugF^i rp J^&|TDK0͘5C'( ͒Nƣ A,>}@mgBQFL^GHM?% !$R0-Pppp`j:18)%)nv1T}HQSWT uHie=VVv͌b%%͛,/T4frջpjULH1κ9#aG%,d0tp2YZŏ³yj1wh0(QD>x{NU"8)GQoCp52/s 0bS#1RIX1O1oZY13 =-(V"VEa2c2XpycqgF)fmm=y&ёٛZEn)lt]jo*?/8TUlŬ!=g~˚ao|{w~x=??j_vO?xUN :S.?b/FV&ia00DbP::fq7%*cPo@kp샚E1-hGg&A$ZTQ>unK=ل) s-8i)\1#q W.-JIBr ˋM) 7%rIn-xK̕{´1 E9XxnY0 s$Eka$a c0r{?X/-ALAcV JjvI vr:F|)wQ8ø|g{Q&KEYZq{hh*Fה>`˘0w5 lx%ޥGcsk ^YU /[^&Mq/D8peߜ3GUvJn dT +}[:(}JgOYp>cL<>y-+f1fړq*1 Y-`q8TRw3|L0r h=04:Z}5=dEU+9iT:䕓Mh1^'v *i}s^D% u3aCQq:ts~˽nˁ"Oi^+E1l3+=GZѻq/hF$ p-~Z+xS f[3^n}Hpbn>z#>ѱ>L aў q>f:6i^TEsU6Ҍٶ! `0IVL#; ux8mGǵ 6D'D3eb4I1mW2 .PCRbg*|x2S&Ǥrq?l2Amҗ^˙*֌T`ў!7wDIdACGO1%e^x-h̽.V\k+n+_'~{+n+_#VjtϬ֜\9<8ى $S+Z6Cȁ,Ѕʎ3l<a‹qxX& sLsho:-mNؖ ҵ*ESTAfZ1}\k k.v7X ؂gch{8BvL5$AρΣa!3&[2qek,VYx?c3Dxg)1kj5k8>%V,-7=:S.JQ% LC1:dGˢVC=L 1WK1oTD )jbo;X" YGJ*"8:SVJJ: 9 ">@->nٲyL,pn]pJŘAXXemW-^3-"&"Ej uN|g_@Uɫ^j Ⱦ2Vvw ΘvĄ ia5cxnřa8y`jsx1d&CY&C' ] e":U Lf5~6jvlݖKy,ztsĺKS[-Lul88AӣQP0 9 ѣ0ǕMLj)x [\'sSOY:m, iq1s49PBZi͌#\e=&8(mL(eK :m!hdMq>T!iu01a=&vLn |<MXI1'#+}2>Y1q}' ;^?퓑 ;zOjt}2K7/}'t svF`f~|wé0oʍ(.&JԬS[qM=G2A< )ZXtpe4N9Rgp'x7mQ_{i`ˎ%$hj`hw4?'v⏱4NN&80#^iQݡ|pWH+HI;UhB9#8w "L D341a ^NOS1#(2ô# 1noox&s_I23*J@Z6l0(3T^0ާt؆"Nw8*Ym4F(~9%1d%_)IFX<e;!o&2DIwbxRxٲ%25-}"Zeaɬ$z7!|~5H ghD! #> endobj 46 0 obj <> endobj 45 0 obj <> endobj 44 0 obj <> endobj 47 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 44 0 R /PageMode /UseOutlines /Dests 43 0 R >> endobj 42 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\2wI"P@ pAT͡DR_xCyvHE6Er9;fǗ?˗K̊<7_wY}pi}9Z9z]G^?Wߪ_~?plsW?}Kl^rQ>9qῢ_l6[$O?ߥ.KfIfC[G4$-fl_/Otx^I}ҫ~G|εp**būnwVը}52-ՇjXէUcҍl>EIt6/KG*՛H1[\Y_-Oj?OɷGYy:j|?YW+;)GҴ>,'3̽aNW=RqR4ONd5B<, xN9xߍ7SC# RgF辠yXxzEVC|VO9Fn =# FytN 0bڜpGu?)Yc# <5/ >V  c[B YQ)tH[Y'gA- xFx< e,>PO2&Skbx-n=f0,b/ ԓB ԕN5k#*ZA:Pq,7HTճ 3z:qTDãV٢y[FU,!e< Gu%b-5XCC}07]~pmF{xeXpBim^Hkgօ07eXāƫ`U"<lwG}.º:IkyT53x`e"jt#$`p~ӹ셎Vq-ѭ:e2`F[IFk:.L Sl61>fen0SQ.J1S3fHfE9UYɦkJ%3%***WM 7gJPMICy\ aBG Ӟu_3a8$؄5\ޣ6ԝ~ UmUi}S 2v /$dm˚Ӷ}Ly[Vb ̈0sf e0LtJTW{2a4S*_̸m+ރ6gݒj3"tM&s0edϪÈgS?u3> endobj 53 0 obj << /Length1 11196 /Length 56 0 R /Filter /FlateDecode >> stream xZx[UݖeYjVduYE-K%c;=)$!!!0Ip 5eC&ُa0GYb{{턥Hu}{Ϲ aPF$BF֏2CÛ_ʎu[=лjo-BC[jh:G6=bpXDnG-h BtKG{G~j.MÈFRנI,Qé+>uZX5cfCy] $ST#|5> Ҥd͹V;677 lutYMS+Fak쏎'{mi4o_\Jtɹy+:wL c Z!JYt}NJ.ٿ?3>ۧ]yħ{\C=Wx̗8IЀ{ E[!fFNL4Xea_89;T_X8zz#kOu±CUUJmiwz<: EH3B22r s,]*JS:}b>?/7KNOh '&-e&3T[V$ f-ɘ% Dz{<kXMN%\̺u c>955UOGvRrrR#%*8 `,g2ͽ2Q\PYP*uW_^կ^*Nh"!k:6ՁTИ@V,bJE[ Xl!FU:Oe",#K}Qaz? X,* :C@eMUسJ]U;[u 7{+ZmoO+WFCGN<=[+f{NZ10&l޾=SME]}K׮dL?\]VUS;_RTzR鱱eؘY$Vy҃qRDB*a?Xz{6( u%)L |Q.ʂ\! ^ŧqX"/(\ev&'++j}}q=ZLѺ+tuLdiQᖭ!߯+w6$^I>#.(rELgM!PAAiBSvS[;C8\K/ S8#*$KSwn_m ؤeECX[at?u?XQCl[hIiJ2Ij:Wor9Kogf]*~N'SwXE]\"רjG_ȳ;@bt.]=w;2' /T7*BhVU7;d"~ T˗"*4*`YRnY5lg=,R߲V[vHRR0_6- I_ۍ|oGArx)imMkz= Bڞg̐77@ +[|teItRa?\oNdK0 GffiHM^XPTy"/; @*ȹ*^ϗpH)ǐR~ lv%`1gɗ8NKf3k:Cs궰W%S+68]=FWt:] 49~xQ bjǻBmڳv]WV+yzzY6}iWo A_;{!eg= $Ab> BR"#]ۨ-=qbu2E5)10L_fMs߉>xuՍ)mlxuvm02f"~5ooe?=]]g}׳o 8̃]{`-sH-E`F"cS%2VQ06:sSAւ*dXVw+0 LVE!I}u⏦2rU܍bꥯWc`we7W ˲HbPXJc2- SMʂ"C#ՕZLVUm2%$ukM 7Zۻ{J ,x70];;:M~LibrZJ xljsiIˆxqQɩV6hWV3zKmZy"u6C+եe+hoŹ^߱bځ7;ڰٺΣ8x).q8j8WQiWsdCn 31vw~Nj yIQha~ 95}9PH,DZF ʗ-IY1yΦTHm.,Hd2㏃`O8S)>PQ@}"bt^2E9`dp߃O\!EhŔըp^(ŧy!!~cO?F`1ӯFGGFF!TxXLvVJJbTRgh|wQGsveBUi vnn(sA~!u9xёexRƬWt'g|sO?NOd\EFGFj""O&W.b_j2u)ZVH[ WP!"/Ze.V05}sO¿&8qR73ou׎LF.Whuo8< oAdrPeQ))QNfL%Y?T%&=&YeN`0N[nCnrK!_ g| \&%G35#!KJLJ 燧tFh67ջ{a.8=3ɱh|8vWo14 9.U: /`K"#8r$>tG8yӧgk@es3l>B7篓i}7j ά)gw]2, 2a&|)hE "neý*`tk4EBL$ɇX ݞ g˝ŕC|Wqn= z6L^. RI cSY=)>4;KY)_-=;BAo8RD=}ĥFE#%xگPteb4MQ`̔ve[XB~Cs& 拴T<ߍ?vyq?fm)f?ò ?R`r|l;CTDTKȱU dڲ?!^D+Lxˏ,*eEȪ;c3xKuֲrmYYICȖ\joxoHSRTr ''odMUF{(5Y.˪πbkDjWJY-+ʱ0.m:%N(Wh%ҔT*C|muKgT E¸B4MUgd5ZB#L1YZR%02th 6_DmQ-B2'c#o}CcM &@E)w߳JeAɕ{O !KL8$ OdǦ6ŞfV|H4fg\#>xo9qfM~HL|MbxLˑl6UכJMqImWu}nu0 >s'a%_rsOe%5:RVmcSx"Ki4[cF%NSS2`/SS*%JY;+Wf٨erL#'IM&%a+O a174jU1 ASl)@mfDbF;unoSJ)S@z&HdedNE۷_9s_}.رOWx[gcY)XiP72Swo㮿L蛹-廌,Soj Ԋn'3MZZ62ХY<ڃz\`dZwCSQ Oii.O9TxW 2.h4ptJ Uy  %dVP2D.KV XHY5Uj $5(U*eCFL(;>^[]VV[o6[lolsKK칖>ltmj-Mε4!ߎr?x<=`qUJ!5BG xXouO~ճc.So2WX9[zt=5Do[sc][8~!v̎jth;dԍx~7}|vށx$1lgp3JMk9#Xp{@26NYU=1uZ-WZ[k2#LW{UJot3X4Bҽ{L# ? IMӷg)ȇoܸ Cqh#}q*I{ȳc2I`y5JB\+a>7|xHg~KPbx*^#{*:65Y!U(B,*蹚ֶxO#dGޛ*`L$ 6v#}'|V~|,bOӮ)C,wq+=x$|]dBQ~wNU> 8!u =)"  v4I ]%h 'Q7 z| IhA#)5[H<>枫LjCu=g5mD,j[z?Zva%l_fEtKj @"RQ eBjAc@eC9~LB%4F&Hg}GWy Z` O-2]c_Rt=x??~BA/$= KQǨ9Z6n S_ Yr6j$:l4lG؅߅} ?z/#R##NE#7FEFz*Z}*FSt1%X)'x?{0:@WP Ǚ<(SK$s>PN3r* 146I TS} 2)j>hJCCkm6^װMC9P2]chm4 }CX`*> C}VͼzŻdr'=Zȴ]t<5vPAfF㬄vaf46k!;B0Bp/ZY kFX8~X-6X endstream endobj 56 0 obj 7449 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 [595 258 567 567 261 567 567 720 557 405 512 250 608 551 465 608 473 475 608 607 641 354 918 607 334 250 551 607 539 591 597 546 772 257 892 544 567 250 769 627 567 597 608 496 567 293 612 319 364 293 568 519 747 261 731 497 521 772 510 567 496 721 261 567 607 916 551 618 723 627 597 277 820 266 625 567 395 346 723 518 ] ] >> endobj 55 0 obj << /Length 917 >> 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> <004F> [<0020> <0031> <0036> <002E> <0032> <0030> <0044> <0065> <0072> <0046> <0069> <006E> <0061> <007A> <0075> <0073> <0063> <0068> <0064> <0042> <0074> <006D> <0070> <0066> <006C> <0045> <0062> <0067> <0056> <006F> <0054> <004F> <002C> <004D> <0053> <0033> <006A> <0077> <0041> <0034> <00F6> <00FC> <0076> <0037> <0028> <0052> <002D> <002F> <0029> <005A> <0078> <004E> <003A> <0048> <0079> <006B> <0051> <00A7> <0035> <2013> <0047> <003B> <0038> <004B> <0057> <00E4> <00DF> <0055> <00C4> <0050> <0049> <0025> <004A> <0043> <0039> <0022> <201C> <00DC> <004C> ] 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 4824 /Length 61 0 R /Filter /FlateDecode >> stream xuW p\ř~nj,iFsithh4#nnYe:-$N8QTk;C+]\-6IIEE*" fFd޼u0B(D4B-NG{`qx&Wozɱѱ0ߢz~rfk gt|d;"$ɅޙH@Gg?@SCaQ7eޅo]䡾vN"dnxL_R/!x"L1ubޚBH&2RJ_IbX);5Y8PV>1ŷ .LeX!+ ~~saG nfT;h(p0R#c^CW%k"2UEk Omv:CEe<s''F[&B֘͊/1ޝ)bހ2$suZv gUȋuVViP9rnmA"T &,R?*8'e5vZNp ATessT}BǶ6Y# 6{'QDR 4^">j8{K^<=2/FcgJߦLR?~i_jUJ#܅3 LTb`1 q ?AMdJkX1w(T<-+X;;9Q.W_ԉlVV**>OȱW6bEjNSd{4/a&S_<\ qoʼFۉ62"4I,A,LH_"PoY牅(^G2AL z >w1C<u{C6@}X{gWߑS Ζz3Gi8XGCcs 9{dly>j4ggXj[JY:ȡ1 =D֜|Bg2Zl m 7wEܙ|@D9BwgEoC" pa߷iG'NF#Jf@Sbhj74jyNkLk-л3%!fDDq[to`o-ou45i3):%[73_Q @%uao*tR7-pdkO}CD/$~"ч/c\u04^oxbۓ7?28 Ē: z_į3d~()f-BNؔLҍRMqڬƟ*0حřb.,|_V^KcѱPB9\:T vH5sP(U_45|| B{GZ`5ȚKt=PqS3H4֟9rZ}#Z>.|R:.]~TC#V)mfS,TRkP~e % A|od( BY8y'l㪬0a94 E=Un5܍ɜwC ɾa'dZ@PO4BМT>w~#Rw\JlPO)Mml2wtD#x9sMH0)L~7vuʤiIloV+tkK 8X:tD[E1_Z mhyNéPAqv,NUV)dZlP㪪G&hxrg; ^iH %G֤o3/uH4;czW ^s^9wm-s~ k 9W$b7)r`fo"1R7@ŚfSSD ~jwT"-ɑHEGp?<{jwjPl.J**,/cf@ U9aN1,*zS5BɎZRw7{e$ D&zğ| \Q¯;EM79~^c6{#/كև 9[cKnO!bx4|ydmX@rv~t_uiV,撮]v;2,v6:FP*b!hi}?~sjwfLY+z1vFщ"q>7By a ,i_5\TU֚h'pyo.#L[L\%"uh{$請2nO#}5LAz9f^ 0Q FxVMգ%fݠy ]bG'(E+~2?BsKa%a0ޔtRhmY&z8$m{[̶ϲEѸi4hE {Y3Pa!0A7WS4`iBohR4pNmKYȇk4lh2#)Zt?΃9gStϤBQg_D< yQ'挡@uax( kh GUh ޓ06/|7 a*GK0r8F&4p(YxjυԎ"E̚F \B :> /FontDescriptor 57 0 R /CIDToGIDMap /Identity /W [0 [595 328 546 431 718 258 567 567 567 567 283 544 303 652 599 484 652 493 510 652 667 628 586 450 974 628 384 303 684 560 645 ] ] >> endobj 60 0 obj << /Length 574 >> 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> <001E> [<004A> <0053> <0074> <0047> <0020> <0032> <0030> <0031> <0033> <003A> <0046> <0069> <006E> <0061> <007A> <0075> <0073> <0063> <0068> <0042> <0064> <0065> <0072> <006D> <0070> <0066> <006C> <0041> <0067> <0056> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 8 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Bold /Encoding /Identity-H /DescendantFonts [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 5872 /Length 66 0 R /Filter /FlateDecode >> stream x}Xyp[y} )q< @ ާH$EQAY[a:+fbRq}nL3cMqMi:cK=( v޼}]X *CPo]fg{_f_G6{Á sE=C~\30~|ޙEHhqCȌa̮W6vLui DQqACS?Fϲo !Om dM37ٸ切ϱߨ$mF9gaZd#I.+JĴ<.1zwq'Nfi+Kt;.t9Gi y)VlmC7oF/Dj phK"!{>O#uD5:2әsz-:nY]2%x| bvԉh25r qXZ@^9o3=kSjр@~#KJBcpIqnɤkusKezm8"dRͨ2oz'uci'  Bd/TT.lQ- 6P\ApHyE%*L_G`SXrJoy0l./3Uptd6o8*ibzy啜_'>6q t < OF "VGV)9To`,g(L5&}Fvvsm F0.VT5(VtILQE,6M-h֢"v@=bmXрugs\74^y^{cԨjw{"WkHVaWOILwP؜{th8;>6ab74=Z =;$:$zGTuj-[6ݜ }BOӱH.9tU1 [@"ϟ:LToJ`t;s'4Mi0孧s]d;m:[ģe,QXĚ[.^si< x$X οEԑR\VN~sJVgIZqST ViVYAu9WuA趡myMt%}!"qsMwzzԛ>qni>ݛhNuvխ-/6cl0b?~fmi)b2 ^Q+ԮwtJDtB qD䧇jO 9ڍdG(/=h6-hJ Nk鍸Nr d^TϫA<8.bR+kC[Bu޻3/Wns8ׯ5*:- RS&Ə¬^D8[hxA-T쳨 $[%4C_#(ƕG C uZ33A?+qg2G1vua5K@p2 )v@ÇI&XI.7^̓ Ϸ4itpOz|b(_-Ȼ$[C0I PNu5\ _.>B. ;P=oYHd=1xOt9HBH*M$:r ěz=/#qPa$󶁎dK( 0INo11_'V֫sȿ5Q&׊$5*qqeh8d 2AIܳqsjǓ}*H{~:]֍uT ?px7V(8Wr~6|nBMT7 60Jyl1~ށL4o O5|92&izjZ(USMR*M6-@'B _D6{ҨTɕ&ʦ. d8 mU%s7a'6 DZ+*8بOwfqחL{Rhfv6jppb@.w <uF ^_/w7~v?$O%9oqIdiiq*' $n#_<`TkujƦԉ |,H !^=Swc7jɔ_ y ;:W "{3xۋ m1 #o{NvvZ폙 ёg3PffS/!opK#YeUUT=mi2&D&=q/u`D)BW.{4s۵Z{JjmZWi_ZXlmq9X׃VS{2=K g6+3tXͭsY!, 5d!Abn uVlI 2AQ/sn4d}\J(7hX/4L!WwXͲ߼_AXr ݞOcS u[r+L5SDd)[͂Z\Q{"ڍWzf+ u2C9T @a5<˜BF|WGHS79i]wwFbUur|CDd{j1rR;ZxBrL1dTUKtfqP8G5,O T?UAw +*#("vY??ň5 {S8/z?=!hD=BC8 $\E(DAss0)A^T]xhf5Y *Ұ Z]-.x/ܑwsᴣs  ]сAh hN Y%%}p g i/6lpܶ}+FO)yQUa{ p2YM-^wva8oЛ+誧@~X[ёFt endstream endobj 66 0 obj 4103 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 [595 673 567 476 249 258 572 327 573 348 865 558 573 250 250 494 249 573 310 561 476 572 710 428 572 392 250 515 546 546 546 546 310 440 450 457 ] ] >> endobj 65 0 obj << /Length 609 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0023> [<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> <006A> <0067> <0032> <0030> <0031> <0033> <0066> <007A> <0063> <0076> ] 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 18 0 R 29 0 R 42 0 R ] /Count 4 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 67 0000000000 65535 f 0000000009 00000 n 0000050573 00000 n 0000000215 00000 n 0000000310 00000 n 0000001507 00000 n 0000050432 00000 n 0000039843 00000 n 0000044793 00000 n 0000000347 00000 n 0000000391 00000 n 0000000687 00000 n 0000000938 00000 n 0000001228 00000 n 0000001862 00000 n 0000010852 00000 n 0000001628 00000 n 0000001814 00000 n 0000012593 00000 n 0000010873 00000 n 0000011154 00000 n 0000011405 00000 n 0000011702 00000 n 0000011989 00000 n 0000012286 00000 n 0000012943 00000 n 0000019135 00000 n 0000012715 00000 n 0000012881 00000 n 0000021335 00000 n 0000019156 00000 n 0000019208 00000 n 0000019505 00000 n 0000019816 00000 n 0000020113 00000 n 0000020441 00000 n 0000020744 00000 n 0000021036 00000 n 0000021702 00000 n 0000027202 00000 n 0000021457 00000 n 0000021633 00000 n 0000027838 00000 n 0000027223 00000 n 0000027671 00000 n 0000027391 00000 n 0000027286 00000 n 0000027734 00000 n 0000028146 00000 n 0000030489 00000 n 0000027960 00000 n 0000028126 00000 n 0000030510 00000 n 0000030776 00000 n 0000038338 00000 n 0000038874 00000 n 0000038317 00000 n 0000039985 00000 n 0000040248 00000 n 0000043830 00000 n 0000044167 00000 n 0000043809 00000 n 0000044932 00000 n 0000045197 00000 n 0000049412 00000 n 0000049771 00000 n 0000049391 00000 n trailer << /Size 67 /Info 1 0 R /Root 47 0 R >> startxref 50692 %%EOF