loan note interest tax treatment uk

Essentially, it is the characteristics of both the security and the underlying debt which define whether a loan note becomes qualified or not. Broadly speaking the late interest rule applies where the lender is outside the loan relationships rules. This part of GOV.UK is being rebuilt find out what beta means. But opting out of some of these cookies may affect your browsing experience. From that date, payments of interest and royalties by UK companies to associated companies resident in the European Union are subject to WHT unless relief is available under the applicable DTT (and subject to the conditions and limitations of that treaty). We use some essential cookies to make this website work. Payments of interest made prior to 1 June 2021 (or 3 March 2021 where anti-abuse measures are applicable) that would have qualified for exemption under the EU Interest and Royalties Directive prior to Brexit. Loan notes, as an investment vehicle, are not regulated in the UK. (dZBE2H@@fRVOBE2H@@K:*BF9#_LEr^7]AH3hQDua\S@/tBLAH6-=+95pPB`MWCF9$F`D#eVWF9!on%00-'B`MTBBE0.TF9#kPC]J8OFT?I_+966YDZFSRAH6cOF9$"TAH3hQD?+eZD?+/H+969ZDZFYT+95jNC]IlDD?+2IB`N5T/c[!o;ugJ0D#eMTDZFeX+95mODZFVSD#eJSA,pNJ+92. xc```f``f`a``e`@ r4x{znss}JbliT2NA,kgwC Y0@H3q; =U application/pdf There is no doubt that we are living in interesting times and that these have impacted on many businesses, for some it has been positive, for others less so. (dZAH6rT@/t-EDua\SAH3hQDZFAL+95jNDZF;JGlSre@fUEIDub.`/c[!o;ugS3B`N2S+96*UEr[<_@/t0F+95sQGQ;.PD#eMTC]J#H+96<[AcNqR@K:tQ+969ZDZFYT+96K`AH6NHC]JSXEr[<_DZFeX@fU3C+95gM@fRVO@/tEM@fUTNDZFeX+95gMFT?%SFT>tQ+966Y@/tEMEWBeREr[<_@/tEMB)m&SAH3hQD?+5JE<(+]AH4=_+94h1C]J#HD#e,ID?+bYFT?7Y+96!R@/sd;B`MrLB`N2SB`N2S+963XAH6WK+96QbAH6NH+96!REWBeRD?+;LB`MrLC]IlD/c[!o@/t*DB`N,QFT>hMD#c0g+954hMF9!E`B`MZD+96?\DZFeXF9#_L+969ZB`MTBBE0.TFoZ(RD?+5JD?+)FF9$"TEr[fm+95@@DZFeXF9$4ZEW@3^@/t*DB`N,QFT>hMD#b[YD?+eZC]J8O@/qDMAcQ6>@fU3CC]J/LEr]nS+95mOEWBMJEr[<_AcQBBEWBqVAH6TJF9$F`D#b[Y@fUEID?+h[@/t*DC]J/LEr[fm+95+9DZFeX@K:*B+96K`AH6QIDub"\Er[<_B`MQA@fUWOC]J/LEr[<_FT?F^D?+)F+96*UA,m_PFoZF\C]JSXF9$7[@/tBL+963X@/sd;FT?I_+963X@/t3GEWBYNAH6fP+969ZDZFYT/c[!o6ND$)D#eDQDZF;JDZCm[FT?4XC]IlDD#e&GDZFeXDuaGLEW@3^@/qDMC]IlD@fUWOEr[<_FoZ(REr^:^B`MTBFT?4XFT?7Y+96H_AH66@+95gMEWBSLFT=#o+95CAEWBtW@/qDM@fUEID?+2IB`MuMAH6TJF9$F`D#b[YD#duEF9$C_B`N2S+96?\AH6NHC]J#HD?+bYAH6cOE<(+]AH3hQB`MZD+969ZB`MTBBE0.TF9$4ZEWC1]DZFeX+96*UA,m_P@/t*DB`N,QFT>tQF9!on+94k2@/t-EAH6cO+95gM@fRVOF9$F`EWC%YB`N2S+95sQB)lKCEr^:^@/t?K+966Y@/sj=@fU'?D?+)FEr[fm+954tQ+966Y@/t?KEr]VK+96?\C]IlD@fU'?EWBMJF9!E`A,p`PB`N2S+96NaC]JPWEWBeR@fU3CAH6cO+963X@/sd;FT?I_/c[!o5lb^$B`N,QFT>tQF9!E`EWBeREr^=_Er[<_AcQBBFT?%SB`MQAF9!E`B`N#N+95gMD?+bYAH3hQD#e,IF9$F`Er[<_A,ptQEWBYN+96H_DZFSRC]J/L@fU3CF9$F`A,phMD#c0g+94t5DuaqZFT?7Y+95pPDZFSRDZFeX+96H_B`N5T+95gMD#e,IF9!E`@fUEID?+_XAH63?F9#kPF9$F`EW@3^@/sgtQ+96'T@/sa:B`N5T@/t0FF9!on+94h1F9!E`D#eJSC]J#HEr^:^B`M]E+95gM@fRVOAcQBBFT?%SB`MQAF9!E`Er]bOA,n4^+95CAEWBtW@/qDMDuaeVEWC1]F9$"TF9$4ZEW@3^EWBbQDZFYT@fUWOEr[<_A,pNJC]JAREW@3^Dub"\EWC4^Er[<_D?+STD?(dZAH6TJB`MuM+96?\EWBMJAH6cOAH6TJF9!E`AH6NHAH6QIAH6TJF9$F`D#b[YAcQ6>@fU3CC]J/LEr]nSEr[fm+95@@AH6QIDuaeVEW@3^DZFeX@fU3C+95pP@/t6HB`MTBFT?I_+96NaC]JPWEWBeR@fU'?Er[<_B`N#N/c[!o;ugJ0C]J8OFT?I_+96?\AH6NHC]J#HD?+bYAH6cOE<(+]AH3hQ+96K`B`N#N@fU3CA,p`PD?+bY+96K`DZFeXF9$4ZEW@3^@/t*DB`N,QFT>hMD#b[YD?+eZC]J8O@/qn[%0/p!AH6-=A,ptQEr^:^B`N&OD?+_X+92iN70%E0+96K`DZFeXF9$4ZEW@3^@fUEID?+_XAH6]MFT>hMF9!E`B`MZD+96?\DZFeXF9#_L+969ZB`MTBBE0.TFoZ(RD?+5JD?+)FF9$"TEr[fm+95+9DZFeX@K:*B+96K`EWBeREr^:^B`N,QFT>tQ+96H_AH6TJAH63?F9$F`Er[<_AH6fP+969ZAH6fPFT?I_+95sQF9!E`D#duEC]J#HEr^=_@/sg<@/qDMAcQ6>D#e,IEr[fm+94t5A,m_PDuaeVEWC1]@/qDMD?+AN@K:'A+96QbAH6TJAH6TJ@/tBLB`N2S+95mOEWBMJEr[<_Er]bOA,m_PAcQBBC]J/LEr[<_AH6?CAH6fP+96QbAH6NHB`N5T+95gMC]J/LE<(+]AH6fP/c[!o70%E0+96NaC]JPWEWBeR@fU'?Er[<_D?+5JE<(+]AH3hQDZFeXD?+)FEWBYN+95gMAH6TJAH6-=D? HMRC clearances will be required if this demerger route is chosen and appropriate time should be built into the transactions process for these. This could be alone or in conjunction, Tax implications of share saleWhen a company is disposed of by way of a sale of its shares, its history including its tax history is transferred along with the shares. This includes interest payments made by the individual to . Check benefits and financial support you can get, Find out about the Energy Bills Support Scheme, The debtor is a close company and the creditor is a participator in a close company (S375), Condition A - the interest is not paid within 12 months of the end of the accounting period in which it accrues (, Condition B - credits representing the full amount of the interest are not brought into account under the loan relationships rules for any accounting period (, from 3 December 2014 for new loans entered into on or after that date, and. 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. Loan notes are a type of financial instrument evidencing a loan agreement between a borrower and lender. The United Kingdom does not impose WHT on dividend payments, so the loss of the PSD does not impact the WHT on dividend payments made by UK companies. 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. His annual CGT exemption of, say, 12,000, is deducted from that. In some cases, companies offering loan notes will get what is known as a Section 21 sign-off, meaning the offering has been approved by an FCA regulated company. Whether a tax-free debt release arises will turn on the individual facts in each case, in particular whether the debt is a loan relationship for tax purposes. This can lead to an unexpected tax charge for those that are not familiar with this rule. If you found this article interesting (sorry) and would like further help and assistance for your business, please do contact your usual Crowe contact. The reduction will generally be available where a transfer of business property is made.The reduction will be at a rate of 50% or 100%, depending upon the type of business property concerned.BPR is given automatically and it is not necessary to make a formal claim in order for BPR to apply. 80 0 obj <<360ebbbd4dd52eaf089490d1756c20cf>]>>stream the beneficial owner of the corresponding income is a UK resident company (or trading in the United Kingdom through a PE or a partnership in which the partners meet specific conditions). (dZAH6rT@/t-EDua\SAH3hQDZFAL+95jNDZF;JGlSre@fUEIDub.`/c[!o;ugS3B`N2S+96*UEr[<_@/t0F+95sQGQ;.PD#eMTC]J#H+96<[AcNqR@K:tQ+96B]FT?+UEr^1[FT>tQ+95sQB)lKCEr^:^@/t?K/c[!ohMF9!E`D#duEFT?F^B`N2S+969ZFT?:Z@fRVO@fUEID?+;LFT>tQ+969ZB`N2SB`K7UFoZ4VF9#_LAH4=_+94\-D#e,IF9!E`@/t*DB`N,QFT>hMD#b[YB`MZD+95pPB`MQAD#b[YD#duEAH63?AH6TJ@/t?K+96NaC]JPWEWBeR@fU3CAH6cO+966YB`K7UAH6?CAH6fP/c[!o70%E0+969ZAH6fPFT?I_+95sQF9!E`D#duEC]J#HEr^=_@/sg<@/qDMAcQ6>D#e,IEr[<_@/sd;+96K`FT?F^DuaSPEr[<_AH6?CAH6cOF9#_LEr[<_B`N#NF9#kPB)lKCEW@]l+954tQ+95sQB)lKCEr^:^@/t?K+95pPB`MQAD#b[YB`N#N+95gMEWBSLFTFT>nOB`MTBFT?I_+95gM+96?\AH6NHC]J#HD?+bYAH6cOE<(+]AH3hQEr]nSF9!E`@/t-EAH6fP+96?\DZFeXF9$C_B`N5TDZFeX+95sQB)lKCF9!E`A,pNJC]JAREW@]l+95FBAH6NH+96K`FT?F^DuaSPEr[<_D?+eZD?+/H+95sQB)lKCF9!E`C]JAREWBYND#b[YA,pNJC]JAREW@3^Er]bOA,m_PFoZ4VFoZ(REWC+[@/qDMB`N)PEr^=_D#c0g+94t5D?(dZBE2TDD?+2IEWBYNEWBeRF9!E`B)lrP@/tHNB`MZD@/qDMEWC4^F9$=]FT?7Y+96B]FT?+UEr^1[FT>tQ+969ZDZFYT+96K`AH6NHC]JSXEr[<_DZFeX@fU3C+95gM@fRVO@/tEM@fUTNDZFeX/c[!otQ+96H_AH6TJAH63?F9$F`Er[<_AH6fP+969ZAH6fPFT?I_+95sQF9!E`D#duEC]J#HEr^=_@/sg<@/qDMAcQ6>D#e,IEr[<_@/sd;+96K`FT?F^DuaSPEr[fm+95FBAH6NHB`N5T+95pPB`McGD?+ANEr^7]B`MuM+96H_DZF;J@/t*DAH6cO+96NaF9!E`AH6iQ/c[!o6ND$)D#eDQDZF;JDZCm[E<(+]B`N2S+96*UD#eMTAH6`NA,ptQ+96'T@/sa:B`N5T@/t0FF9!E`D#eJSEWBPKB`K7UF9$=]B`N2SF9$"TE<(+]AH3hQEr]bOD?+5J@fUTNFT?I_+95sQF9!E`D?+5JF9$F`Er[<_AH6fP+966Y@/t*DAH6cOFT>hMA,p$hMF9!E`B`N#NF9#kPEWBVMFT?7Y+96Qb@/t

c=^*Wuq8r4Jg)QHb+[&___#fmWY5,O8=VZ2"#$U,+.SKKC8[k0Q?--dnFQNVmu"9;5gf!ICROQf8R0E^bZNB>)Sn&VVo9PTMQ-UUL9t,DCNAQ&lK.,mR=pBX\7TF]+KTA1^`L"cZoTh/"L62kD9#ODq6-r&"=H.]E1ZPpp=6hpj?ugrRe=R)AS`>E]uV08G%L>ZGU/#*gu4o0i.+4?0[l.hh0XQ9JlU-+L4Yj]Z,nZ"WuM0g#aDqGQ(gB^!C=BOVIVU#]!7k7q9@VV56J/g=Bi<\Hh0b9N2f@c:P@G3)'1Q0I$<:erb/&c+UAkUk:8@(VL89/6PVd"F#r=7#XX.c]Xh+K?i?W/b[pOoW)@4h";t7h-2Mn9:>X+q$m\F"IFE^51.,qD4N#>>SP`Nj"=XTR.M.Muu?nt;99a%Qg8DK>m,APcSj^V+kY2+(s_%9(nMc(5m"c6_T[d:qro/Nc:O?&H6/Ft2iYfW28V/t)_>*8=9a_&rS@EE#sglrD]=YubD;`EeA5'm;'lT.oNE>C/1^8F`L=1Ii+irp!&5AR6iZSoRcg#GK+??SZg9kiM3m!4b$P_&c+s5#C4RmIRSJb0"lOWIBBbR=n;i\W$H)uNL6`VN^0Z]S=Nl<$4?4]i>stZNk;3[3oa4raXsX#QY-o9L/m#rb^fkWE+t30>&,%!otsteb$J'081q\iqBH+^rs[J[Hl2UfMd7$4B2RmpFZB]A$N.nE=E'abS]m>@up2HIoiDP-f]'&P1h]L>+hInbOTZq_;$:^ZBU^Xm<&8i\WW_Ab`(>f??51;E'X)1e8lA\fpZR(2a6S=Q9Jh8*q+Q_]e)al?<__D+>S__>oHGU=/oTpH1^n=Gnla5&SLEmglFfAr:*e`I[T=8cCm(Kj1Uo#+HGGa7#KSGf*kt>)7V'6#S\!B`E#d3H&cI&dX.?j&7-;XNS!W"m%E@?C=Z^(\^bR$R?AL<4XCUQr+_s1Z:HnE90?78!S?'SEMdp'5)R:Eh!mI(qR@r`G6[3FQR6s40fU!o>N$)MCW'jE8NR?!c67ZT4RU9uF1'*))!pKT#4\c2+5#NRhGH615*Q^T"aXr7Tk8HnH8JL/Oh/&l5uc)eXT87Z2/`\MedH;^=aVX%s!Xd.M4-]P[j]J.MgH&7DTpJd6si%0a6W`Tdt.d\$JeYC\J[2h[_;/m;,&S[O/1%h#m&K*uq^YQuDFs'V@];gHDGFL`4@ZG/t8E>r>(A09u^6b`KMV#^.W;ci'Ekg[Y$Ep\^I)u`MaZS/a/7QGc4iqgul7fp\VF%3TFT2?#GK!Wu\p'QGl0bVuSGrT""Fj-`33-1-;))'?O=2\)&_l_$'iCSqfBt8n04f^ld^YT4NMVTF6uVJ\UKus@rR=48&%3sTkRmWBg?.J]OZPojMpl$7e.J>1HE7O=b/JO!S9jOSHrVeI'34\n#+]?W2(-&I\;sQ?&.]`%/&o?9GEJo,(66"T(olcJ4N6uuEtZ^%EHmTeF_T8>HRU49<6=j+d?f[uBi3?bWK)h5lI"K^F/herUld.\`m^8Ob$1'$'j?R^&W@J_q4(G4d8S8pg1gDBIp&?IMC+WL/essZBPp\D*i,8Q.3^lG)lYr8ePoP.O.#C;mH;"PkI=)[:D_Ra(Q[iJ.f=>Vphgq7mV,u#`DJg#Ze)<$NiZiW1^VH3M0Z=m"QYBO?&H6/8ETK7T/0#ABu2ik/3oms'24`j!3I2\#"5F$aDOEqMP7-LRr)k[l6UqYKnRDN.LD7uDD!F^&ZDG:^o&)tiiC\Q>$Ak+qY)R;'L&U^bO:E@T5WXNb1!dKWt1IPkTtscSj[6cD+%K97PXc3/5!m5$#"'m@nBcQ41;Bd*j27h8%IHucu+-eCPQ":aj,l4K[+>"TZGit7W$i]G'4K[&$**%-rQ1XrS[Wl>M25%DjZ"6"$/EjLAIa["*Do.mAV#F].ReCSa-^kA)qb7r&JOG@3o8WHdM/2\9LD<\d!"!?a:Q%nR;/MthBi.5-PDKoCpJ^SOP_%V7f+g^-kZ5.$X/L?-c#a)YjcHGplA-";iefWuFTRfH;`n(4X0G\eFlq#Mhd"kuV^7&N.&7K(\JOO`ia*].rrAoKofWf;Wn@7'cZGK8cAEm));Ikk0.k])561?T2%LF;;7F9lX*Thr)Tqbh3,BnN&Bts%8i`mX-M4:Zr?ae:Qhd[geDD!;rr/U9!@_9?Wi(XH+2Ml&I@mZX&S@[Ck)4/'#XmB%B,;HnBPiRNllV3]XL8I?6G/h4UNG2,u\<=8_M@0b@.dq(6fG=Rn19$tZno=Z&5"^ET!(8Gm>@]K"p^.9RHX6K1HFF[kBU87h#&h*$k+837ra3?],Y$hJBfjS9EJ'XK-=L8a8o?]Q2iO@S,Ss.bp^^c.9N!`EOC'Ba'[Sfa!]:(a`6s\:l^be=9/;S*^)X_nIV5H)>jDX6]Db=QQrsLAiH4$`h'lihfn[]LZVp]^J=X:@a0.'=51/5e37S\-]/dXA:V!QP6jl,WOS6uG`#!:B[!9k;Fjsne$^a(Fls:9h90=[Sk5W?_'5k&ip9d`;%tcC,`N1J]6)r5.[Xmq]XkCR]^VD&MI@Dii2hK'0MFll:YH7,#8KiYo00!d@3tQ(D]k/!#U;`[AGVcfTZL>@Qsh&sEM4Tl5_LeG*pVgEVk*q3G"f/RNg^-E]cLNuReTFBB20?<9aGC`#n_[b[r2I?[\*)A5PTiiW2s"OX0G`8Y/O\(]+oK=lrAhrC#3Ho<-aok2JYErH="''hMp;'The_JL\FEs&i&-hN[fR+%l.8>=kT.5)nGtKd@`5L!>>D4TM,0fW8lq2d'kKLDi1?`Qc&4aqOm;]Q300\bI0g6>?Lk7NDT=4@hqB(ZuYDC/g@(T/2'lj`Ja0!474j/Ll")GCaYo6jm?d426$:T]%TJQZjB0eXClRe!@TMQ'CIq5K@lMfEdcH?,C?:*U2t_e(#TP0-X;.$gX+NC>R'5o5nA*qEN:\1k&8e8k,OSt[OrEK8q?rp6^8,1kf=2t0g$e*MItOkqt6Y-YO/Nle)]\tk;:"EQiPV3QH]:JLb,<"itPB:'c9CPu^omTSFW\LboQNmpG^1.^3@Wj4;tJ3*)eii'65okmk&=iWCqZK^TWZX(d%EGuu\M(e/=\&P4nR)MtHSM/4O*TLjQbmViPQ6S!-3C-ai7-;[5MUc6GnJ26&:Je)g=mOe3Am!:*68'1jXY=/&)ufnk`2r-PN[/"%e_6;-Uu.Q>(^#V7/+Z#ACLIm-0lCZ]="qX9#Q:D=\orm'TqLj/'l^-K5ki&JAkf>VsEs=2F8hG454b!\r]Dgqf!Zd]UZXklN\AXYn5oZV7ULQaN3k"`[kR&W[U+4`!-%4)e+,eCU55-0n<.b!sr@Kj`VZE.U7/B3sQ'A6FYh(QtjF'2$cj<=l3,+^dUN,od!HP-LXYnjKLsDl/O]p0jRHBj&)3n]0Z%\b!W^@P2JCjL^FB+H4Y/O\(]+m]@NK^]\gVh>a+QT8[gqkT4gO;IH#NS!%<__K1dk__>9^Dk"=Tk).4U2[(T])E*?Dj9F1*R)d*]&b%,s?aX,)AY:,0iT"!0ZBjEts9H]MuCHWk-G9T7?6P=k#e,nN.$,^/4U8Y`g\2YY0kh.\c+<`@Xs@Ml7V(=$>g7M1/N/Kj]\Z>fHbNu&t1BuZBHTTP,2a/A.Q&4H%lgIhOI_H&YL!0_HF5Y&e"h/QH\V!2Qt.bS%+^tdlM,QSb]dX4+uQ7BZAI>&A`!_D+NEk_4D.]G%m@5UI(YfY"?LR`,0FTGL%7o0m"EE=/B:M"W`=A$]AK,W.O2OEFXIuVX!c#HdZde(Ufe;DNWgp]&^&d->:*3'gY`nu'\=,S"@)al:;&\Mle-O&MWTHRehT4Dt!(oj*pJd?'eN;'HBf6@@]IjZfuanZK2(fg?mN)gJ-B%O'47===2a:b,-d(okO&oZ6uK(2tqXX6];4#HQ&8HCk_e?M29Ar>2@/?g)HVDsK@MPN%aik'eD[^Kad7d^6OEoMWif@jI4q&d>75+L[4tD]1t[,_V.DW%<3-7Aj%'=%<\!H9fW28Y@]m[UMRsUH.Zqp:h(fLCga',*/M(Z)&1ieDbAA@koerSVmbC;3!'2Tb\+?GMaYLmS(997.e!:2r'rtY&d6e"2"a3)fii8+9cUjYEkq&t`ILO?_ZGq1+'jZu'#NE9iZcfPW`DkI7qJ:O[p*hTTGEl2_;FW/VZ9YLkYKaU7A5QbD^C0ru8&DP0D0;sdk0\f,>JlGP2n6Sm7W+"ntC2m3irj*WJPod&E$XLe-K@<43$SB99MLTnIpZMEZEE'Gndnbua-+\\A@tD/9.e.cDXOGoIA'%s7BFdNg`DI:oR39)J[$JjWP5QEgiiIU(Z5!(I,Ub.D>--b].Yif)\pN++Grua/okTu_A;g\%ar'63UZ,UZ(Z2^9.Z$qV7kN9!UfN\*PMDX1(!LF?IcK`dq`=id;"_$@YuP<0Wnn\qgM-&P?`:U-FPu)r&k+(P&^1e&em5u_Y2Ce*hJfr.R,e%6^pfQRK&OBs);pZ>H6RZhLhS+B?+6`F'h@!DY[-*;JjD.sIe2,\o`"o3@M+bKj!h2+b>'%gii/M!lrD]=YubD;`EeA5'm;(nO?&GmKrr=KT>hr[[(!;>k^87nXKAi'%QSHQlL39977NV_Sl&)R7aqmr,Lq\h(nQQ4oe,&M`gUmtbPhRF_Q&)F:5hrY$qQ['Uh-:X_hut,J#i?3^MP92'G-c/i7jQ[Ld9=G"KjI6K`G]s:A2T0>T<&6pbZDM.Yubp9qPkf7&:MO6Z3,T1UD92#)K!pj-e7V3]t0]!Hu*TeK$<'H^J08!DDjFA&"WcbeEI=W)D]T%L(=I%,T-XLBptaLG@uS]_8,"h':%'SIpgjGp<(%=7E!X%VQDq.+#Yobfb%dGp[39NSC!'!*,#qZE"O?&G=tchQYVJ&Vco!9+BDU9Rd/Y/O\(]+oK=lrD]=YuI=Lb?B:#=DNUL&mW[+[n`9!PJ75V"Bitl.n83S(g>E;$DEE"O9Q1Wa>V7:1c1;u&p?:c2*'TpR19?C94'HDt-CfOM#/SNN5,Cu#O!g,%-O@EKJNP.r^+&T#WST.VGc'>]mWO'*5,U\VkQo.]pZ]SAj??C7d3TkQ8-EOER!$'gSVEC2g6P4WY\nTu0QTZ(1XM5EWcF!OF*MR8Jg+`kc#ORlrB]hD)mX4%eW0iqhe`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsTil(@Lj[/U,b&cVjL(DTAJY/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrAi+3cCH/;SU`JiWIeeHRM3cEKO`&c_05f#cH5nX3SHr9N?J/:RP_c9pNZ66S-=m95n/>9kjL5.dk0g=mntDol3r+LSa:%g53JV1J#qsLd\PYU:ST*n9DproqG!i>Ea.d+Hof%VSgWTf%hSIb$;#cZcL`@X'M>fKuH2bqiSkt!-^`\m,G'Q9_15JMT^*i8+dHl@,.,S?;Z4/X*-o'9NC$:qSk#5=F%C-Bl>&*JXeRJ[aO^/&[)n'GIg6PRfi/X0'l=_l`D8Q.k"@[P,I'hmgjY=j.[anu/oDqP06$pk$t!+S*g'U"j%*j.LL1*P.[&WOhJ0a/8FFo/m_TSVcCU2O@jE$$F&C98F7E2&l\_mSZe'-UQ"'Dm)"-IF5qKj7KK&E8&L04b]sXm009CD;q`(?:AAa3aIUS,Fe&LuS(qH@M(0.[SoS*bhq/!KL;7mNN!q%,f'd$Q^qU3APGl#OL'PgD*3BmAf(-RYfL)Q]p8ZeQQ[8AhY]=HA[lee2="YXIXiSFi@/fjkhaf"iO>pQ:]qG'1g3!P#t:jMSU[-r%\E\i\_\)mmU/l.2n-cYIG%I'.(EG\iAW]uY[qBWaKkRe)l@77Hu4dslL;YhO?&H6/Ft/3p5NA5IrrIND_&m15L4T)SeIo^C4@9FE:X.CSo$O%\(1AFuqGQRWO-VnOX9D`MO:]>6TG0jLo[l.[sHX"ULPOpJqG7>5Wn^n5`<>nd(+Tu^/l4,._3mL1[q4G35\[gtTg#nAWERmG"E)g(fa.YfA`L`TG@sr.^IfJGOlEO_?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lr>:Ao4FJ+G;YVA,>SVC_D;k3(6UX@b0!k9.9GnjW9IPe@IoMI*)/$';qn6OAMT(WEu`A?,)-_q*+X!p@L%5.'h.??jBC$fRs83]JApcs`G$H`,b06)nkoSarh(`q:Gl:EMtj*)eL]BS(KrcK.jrm%di3Cui8")I]Yl,P5Hr[gfZe9Z3V6#N01Js)r3SDM+J^:](N7f9rb2nq:aHcpTCs-BFR+gba6),TkkZ"Q8U4EbXOla?V3[r$IU@X,-.SCnE@'N(=E(B?>EO?)#!fJL^`;QCfRNc2/-,nVSWu70Y$tYTEGLqm8NOS&+k#aMY&a!#8KTbSM]qRor)`jFYQ"9=]JOl>;c/Pa,qM@?u>uaiiUPi)b@+qV\QhgF<2\^,`nRmQ8f3);HAc"TQ%=7W+*MdAaU>$aaWg3%B/F:WGVD`3_gMa4jm)khqN(FlGjDJ.4#,D:N],XhXo5:0W6>L7I\3_>=a6=MTo!PiEMTRDoU#55(f+h/$4D<-sI;3nn'I#J%,,d,WXH&=U]VR%bCj4T`\/tKgV,m.&c;[-Cc*rdR)**?5T\TMRsUH.dU0fX0G`8Y/O\(]+oK=L!r9HRq_m&(aK%\Lb:07`EeA5'm;(nO;JEeIVpD:+3buhkLK:p#\_&\.=(<0\LP5a,f]iqrV'hJ6Gr6JI+[YCB\Z4CNY&D6$M?9q;6bCB:PfZHCP`C5"'4RNV4)A9.*'g6-c<.%.Y[m&"DO!$27+q\`)t,i)U@ZeX3:0tbYg-?#s43['i`RC]6e.48[U(D,het_&TiJ>WtIO']ge#:bN&RoD2P([D_FVT"H(e(k"BsKWnYYZqKr4ho\b^cpT?!8ii^7+MRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(n<@iVQB_"o9*o=1=14OQs&FC`aYuKo)<_1c##3Y6i=#P],Z@t4:!+\V7L2^5EQ#9j+%8_IQ$kH4i'ig/bZA)jOC>q]nG%3(YP=C9QAuhAl#)9g7Y=3C@@!Q)i5@&475:P6.(YN@^S5RQOB])(:EZcHAM2Ts"=&A#S31Tl0*59dEdr4FEQo0ppfQ*(gm*m`/=GC(jiP0qV(B\@DCjd;kKJ7(4KCQljn8Pu[mMDOZ(lWZAa_UUXlu!pJLEmbV)L!M?!a;&Vd$>L[N*Y5##^f9S8X@9Dp7>KF,r`a2F,`Ffu\+-`B>-El.*.oD2(8*-ik/`M>Cd6b.^-tEY1LlI(Q5WqU61t^7l7,7#b(P%FB]ir5FKX8?c1))@:nuhlprGbdfhH80C);]UE=X@*=Olr+D,75:2R<`c/m+.Q([(9k7'N[c_5YKT<>VrasXDLoK.m*YZqnkj+DKa!"^6>?!a2@.H9$JiQj`oiq(+A$n*E]K^du`hB\>rD6U=i`K8n,$Z<)0\k1N?90aWMuQ:PB@[ROo];:>\T+H]^+,JA-u%RB7K=a!EO93*4[I8]/Sa(uefatZWDK;"Hs:'Y_r\QKaCR%HAph@LlMQ9ONl#2%ljQO?`H7Wl;K%puMU9>[K&ngV.YuM\6m0Y_&hV^mGe_jYV'r3>&(H=_bX+UB17n2fJDi1_:?BSnTOm5]9hF8#+]Te"0@hm_lq;DW/FA&`l;)Keh9bY"^'<76'>Bsg*cUVA+\cZ]N*UbYubD;`EeA5'm;(nY8N#Q@U#eah;+JFYS*jMS=ReTP@]`;'C!\pepG'Y(1msca.Kkm%&\5:ci[SZV.^85B6H^VbGmZZ2V!lFBJK0E#r/C^^kMbDT(Q2P@jsCRREA,2sQ_N,5ZTZNU%J-!fa4:CpUpFN%6,eMPH].rfh;/>T6X8r>t>%RK0nE3'Sn'l#m99U$#'1";$s,;<1L$Sk9.)N@0r+IZcBLK;kV+h"n1SfmSs3<V'FPk);LKEE,R&4Z[6JTt>nJ!THse6JR*48d=TPg[76BWo9mY'k\=:Pt8j[7#O>C'bVPdaW:4eX(9`PfN9ENE(7hF+KZgicALC*>O>;(VnOXX]%2u;7`d;,COt"N_4g"rE?o?>Rt4>B`DpEtFSVj2Zr^)G5K%srO\=(nsW*[1qk_\8'`#N(P`G.*q-.#uH7%nd7;B[naH5bAClb]N]Qe\OhM.isuKc[f\Q)r_pU5ND*=mMRsUH.dU0fWt)Z1m\?`G>)`!)[9p(X&jJ)%&c*:'cnnpP/4$87giUM>S&uPq`).e72NeH8=c"m>emgd1$nBWp78Hkm9&cL?Y=^:GI(--%W2?>21.FI;DOLhW1f.)t5nBHm&`5*?X,q3f_aGB<:_q8YTi1Ea`$A180iU'#jZQ)V:;*po!h6e+[HG`_At6jc&*eRL3>Ofn#qt[<;\a39b'JZIhrsdC8?O,G[n)pX'a;esd6+$0D=Mq6(*gM.>2l\+;8,MDN`^R!dlbfT!asW">t5lf-e\.>OSEka.uL+iZoa];7uf*5=6bOo1fcH=PP:]`[Je>VpqZ*a0iYaQaqqN`Z7*/i;BLn2CrRVGea?jKlfg(BdRpUqD9&V8WYFY8Q,]WI`>\T71t'(uJlECBeuc*LNSWXOM]"r3?A%[b;>/jKeCRTQro/'pcL\D>aZuBa-FihS94qiFZ3=VCQg2T5.$9XY2:HMR-FF2Xn,$(FV`?SgX:Xb3$=F"*0-"3CpBll8S."XNSe,;Vc=m(\3T[4ccF\E=BM_ki.HO$fJ#fY%#9Jba!.PDW:2_QGZWpbXP2"^04F@8ir)H9jTTpa?oO1Q/2G1_J^LrBRMPbSY"iR\1.2+.o:K9oNGP-c!K:NaMUH&WGj+@lT@]<9$93tF4>PX%Z#2hR'dJ#`Hr\n(QLu!>g*ks;kHtu8aU)RJm(KdQ#B^V-oa=;KWVQ8,<@@?cjPe8iD?l@OW@VIRhq:`gWA4@;(=1(llMV2BMV!6^FfB+&qUM=!1_E-knI49<9#`Vm$.jfUMd!+9#04$J9>;k>1I38u:6]dq?)dAp"?YuPJM];lBP[@%3(bpC/mO&3uU*sdt&/=*[Qn/mWmHW1n^'kIu'VBdr$'(HsY&l^_Ii^a9=`E2'%`EeA5'm;(nO?&H6/6Kt-4c*[KNN"Q'i`"s.W@]m[UMRsUH.dU0fX0G`8XC-<1n@B(-b3sf_n6D9=30Q-93N,cU34g(5B%YRKrr#khMn(6;/;L^6ul$@N@oo]NNN=h7(%#XOGD"IbK'?3@)WM/k$:i#-rJ2DIYAKPX/9.)nY>0Rq'>38;QqP&U3V)eX7[l9N3P%9Y\-Q!d0fL4i!>O2Y`DP+[FPKY4`4&G/)He:$5YIRqRc(MKJQY!0mC"Kq5"crM0Wj:TKJq3[`R_5/-:MBPSi5TO4&nXmDi155npJc&Cjmm_4p^9_815=fZJ3Ya1=#G*%2&JB8/kP$`Db#+5YW`eY!dioi)j)0H?'YE4235ASc0t*HEkFeU#\:b5[1qN3h(*q,Y:hu#M"L4TXYSpK^K]skDGu+0.^kSobOut>u.T#VfO5]M%j>IWmEoT2AZ.ODM2r*,/RuP)'sNkL[OFSiWBJ,+MiWo!&UFK=ZiEj[^3B1l"#gk,Ae(_Q8%eeVcB)1\r2c$lu0,u>ZFA.OV:'D2:j&nP?'tc+2ZHl$!%OA9*e,M./sRKD\s._bQqnl+XKKaZX"=qsm=]po>^[?&H6/Ft2iYMr+9XhT&a1ZB.QLp5hgYN'1dE,SRcZ-g['S#+oQKHX%.:#n:[N9XnFVhO%`Pba.-[l.uMu3258>@am2e`6C.1i0BqoFlRTA*I[*e,O-g^';hn%K`3237(c-OL2Ans9QVRD@DW3>4R!*:9Udb7$X>c?EU-G-I!fW#X2^?&ttnlr`\30!*Ic7]NG'&3I-=CQPA0U**,a.t,UFa<=V)1aWup/4@*J9_?7e(JJn90i!kG@!.HE/mo7jS>+3IR,^X-B"irE,]Un*.S,a(k@fd]0FYo52^WRoIku\t):-2q>fc!]b.mL_<''jn3@$=Di9eH7Gs+RhA$W^n@a^7+@?L%ZD(XS_?^eM/;QYgd<(PWHVb_87IHai4Mpn<(sZ&$L^H\#ur^bo,,-icBthf`]5)#S_`^*.ii,U8H($fCXtMB%Ol_@F?**6n+TIS#aO\f9_eD(.&&$_eH>K'm*]+oK=lrD]=YubD;`EeA5'm;'\dm)l^C&\/M,Q@b"/h2at?&H6/Ft2iYfW28Y@]m[PUmguDS^$.O_VI79(P.S5XlD4X(HI.`P9WPX;Ak:*&dT>SNhPTp=['H9BH`Sd[Ws(.N5dlCK@U^T)dGqZ]Y59e@K'>*MQ4YXD-lf!lIO>:_QmL+=QGS?KLa&H\[6A#+*E-;8`C74[eP`[(-ZK`)VQo1V'N?NgIeZb0T8]P,a2K#jTP_^V"#k@!hm3QP1*28jT43$1MRkH!l=Wh\;kDA>G0^u*)AQsdAQN1A,FVY68N:V(C'jZ)._aeIf%4/D,3:%nRRe#.@pkGgJdLl>%K?DD*YghcEE9/'dApTq'Q7n)^T0@])NO(u.HbB4,Ih>d*fW0;3rPVS='0aFqKr0!dUeG7Y9[s<#lQpkBH#u)o=:")!-/#,O82fNEE0J3B%E\8E[5hj.qQG_<6$@59.@e!H$ZjYiJ.!Z^uDD34QUQ7il*[k[[silmMUF:&]hFGBF3gpk6d9.M;Epe`DiN%7_VTZNqP%+doNk+d_(bM!K8KfL'tP*!1%PVZm4R5%7`dCU5$:**g_@tFllF-d!+otnJ;>\[6FYP6^HB%GPZur,^Gke:pPKm7f%07A7)^!IP9;@B/:\AIT&114VVQ5l)>rBjU'J0:N^W`&[mjLcMj)/i#N/CZ0jkn7W'^.d?9hDgU\([0;Rt>tAXldTZQDq[msHU:ofKV3,QIq>.m@UFMHqCZs0rACMm/o[Dg[:(Z!P'>>s10/dS%Q*X_tXFFH+hWNH=,0(&7[jQf\+fR&2'hq0a2EfSW2k"m"A!V4u8'8hCi^H9c-Mj9mdY6a!RMfWm,jk0A;iNl`,4Aa&:Q_FKWEBWbJ.VR,f18091[5O+&u9RToc;r5/4%ASgWmSJVp/nY;orSe5K7Y!mg+WnfS*62hd`kP,-#@R5g39)YKc,>ZEWOpR!Tk98MQ>=HL^?*Qk0.b++bQhP5D@amhCNXIG3e*Pb[;@]m[J`Otd>ZUUPJf)S*J`'UP+fIm&`DKQ?q0Almp3CL]!JFl!Atp'#]+FTR%_/Q8EM0Zp_'HIK$uB802JC5`Z^*0eSUiC(?MLNAlJp$q@T.AbUHF]BJJ"40+nX2Q:^Q$Og-(LO.d)`4OfZON:/t1DkN!cd'??&-?hFZ@HneWJbFJtH):L#BL+_&X6S-9kdeq!bEHXa!*FleHdkMrlq%t`o17K=5=RZ,H=6^(jYIIU;NA*(P*a)EE88LtFYgED+`+KERdKi$\.01+HuAP2j[s96[11GCK5/j<`Ed0,,mA;Tm`4]\/g;RZdnWjP;$ugZ[.TG,udBK,R@X.0FJX/X_H@rWq)`bN?Yk_@]=2_4>KeW,E81WClSh@h9ZC*?J>=U!^eS\kc4Op6f!e"$G.F"(trr?(Lkh!uO(JAB\G#DQ^<5sJ6-(nh3(XkK[bJZ*/oH-1qFnO%:@riV+E.7ZPO@#8=8fs4V@(^J?rKp(t:IX/LMQAaC<7>99rEdM","GaHO4".Tmik3D%QpW)girTm>@q'Y/O\(]+oK=lrD]=YubD;`EeA5'gh/Wn]eH@!/qNi!5oZg7:NF=?&H6/Ft2iYfW28Y@]=I#TfK8l%9W;*.8!>Ggc1*/p-AOr!2Y975#a)eSt.]&nTqBa!K(7rN(]B+2"0P^3HI:^65M0[MEE=LCO'm-$^d:7N7ons3dND[PO'f)hsI)uGToZt^o0i^U'9b]+_\H-1Q(2aXKkm(i9iC`X"Qk#o!MMtQYjt/%\:(K/W4FKK'f*k`DM&)aOh+`?#Wr&?:8[MS@H\sE1@VAmVgbKM")R6>>'-`!6[DcC^mZt]o'"873&iVO9'9R>P#BH>3\Z&md6*;]e?=;2/i#nQ6AR_UCa!7j^7P2SUShuR*/sIL1'iU=?qAaMOYB<78!>3Cf3&J:`#Ytp9a.M%Xl\_m+MYIh\B1Mb^)DNR"BLHVIG@D`@EsCUn"qGA[q8m:F^@X)re#M1$K:T8!VXj_*'R_grV&:!ibGT.TSGNJ>&hiWnP^TaU0JB(?4#N,C#=m)p#f/EfAa%ju&H#YM="^O0&.laeWaoc&*igTt+?j+:/C_L4@CiuL+V_2-`\?DA6'7BC407.[5?ks]M2gUdN\@?`iCkE$]N**!@WRIkbnaYGtFbXh=$Z+?M=/2&7AcTY-aW2:Mnqoqo\eFs3EE#CWlrD]=*5D'G[s&XP6[BmlU3's[H1>++@"M\_<;uraFY!+Wm&O3Z?G&)0D'i9mGkWsUL_rO^Ao28"e6Z-dm!JV=X":oTqJ'6;T7,q:Z$K./\WPF!]^hW:7t5]"(@La?>H"r,9*%g:u"+@+mCc%X@8l'as*E9"U1PV&,*KeVCIJQI'ba]HPiZlH!\WOM;D/Yn!1`pofWUh2*=*lSfm$l9s9eak''t!X^eb0,-teK]6Xp-]Ur36%)\%[H)Wt0'h=lFEC1JKb1abM!3jD)(sJ<7"/M)2QOh::J@ff9F^qj0[SJ>J--aune6CM6F_IU%-`I)HS\K9iE3s"#.O[:*Wg]GX*I"/.hQ_""2#dRE5Ge7OJF`>dd'"pZ^KL'nn$8p/?:kf5/Z??1K0phA(Jg&AJ#YF\7X3[G+KY_QG`fEaKSR\D%3k&TRsdKO3S"L9"`@5a%Ee3OS`F>k)>dZ0)fPGT<:`]Pr*!?h8fTj_'SM/M.E1J8fJKnXrrs/!XFq?\MR\Ge8gLifI)9MO8)!Vi`h5AB^IdhKqo@&;809$CkNag:PiW\PZ.%.WbT7LD-$K#V7h#.dSpcTLeh(.931%85bGO.]IV^Ckc,-Yb'-^qpQj:1`:n?+][<__+`J@__>#QnhHGpnc%pCor-X-WpfFU(o*)ZMg\bg+h&q^*>78]j6@JZ7V[e)Gd?>-eFM&.V$:G0!YIVVO/j,ooaKij0&`]*Oa4>oV7?>bgD*q:jTBb6XLFGeeXO;MXi)ZOSF*E=shN>XGB!Ub=[+lM>(d-BIIM6PJ'd@]Cfu)Gd7V-tPs2MHG,($7\[`Zj2RioNP=lIIU<-o#@:HqMb!se<4+*HHU@Eo7"aWndmulIO`iRnAer0!dRI-KTS762?'$+6P4@j6CfO()Tqjek7"%n;cS`h>%@VO5!Z0hK<&lEi**$_DArZ>"<_lWKg:M?]S>hG3r;B-BSQgm?YQq\WP?Q*T$+`DH$am4(]dS_@+&o(pEEUCLVBh/$7MauN!Yi^H@@d^Z1JkV/^%#."nlD#%`7I-4%re\WE`aRj?'32lZk?Dn#9*Q4JqFe,?MSKUr)a8s>%tW;57h:K1i,/i(!V5M.`-tDqr4a4q0jhmCsZJC.C);L#-f4'+&9%Y$*+!lG89*\e1^$C^_.?"N*q.`17P_UA:2L>8Ze7m'dh0r\[&iMsiGm8JnBcfL&kmB*Ko8X1kZ7?Wa3Q\ZKINYrZSiEGV9d#&`NW`G]gdql-=C`o$T[(TTXiYofOba%u&(kGSXcuC1)FN%Pb'!uAtbMCsdk$P39`'>R\n4<@+Mf'DUN-lb%4iK=u;&Z'n2#U`V;Yd5&&=[h$.n14-jNU6je<0u\<__,=J3__>*$k8YaF8bk=JOKAsTB!7CeLS1-[2.i`H\BUW4*RCZV#nCMTD/P&___#lVmGkNqQ'^Ha+X4p^@moN+,/%tr)8)YS31S*7FC_urXi.lIjW_p1UT+4<&3k-3?pHV#<_'V'M?"Go]ss@?[&[1^6,;MgIrhJgbN+i_98!.PK^m#'$^c$6BtSdeuE^h$MiQKD=46c?lk7c%0J9a9.Xdm/4]nf'<^XW<%FTI?+1ZNXm_Z8,Gqfqm](IZ85[N9A[()YOS"!">X2YZ=q-pI!k8W/hDB;TSaK\#mgWfo&F3PV-8?o)5]fg"/!8$0m3b#&B?SUEZVdE\"YeA;N`hYp'^l'H,jm'lK]YY#^I=jhsMMtODI*J``*MH,T0aK2h,U-T!p0/[cFHfW0+E?!J>:5p/id45M38-qMoHunX62ppVQIF>QH[sWEh.RDbd#h1_U,8JtC6uF'G*B`R9:04WS/$jcb7Cf!,a.,^D?YV'&GJ%&0ioGR>eth6(LD^2*QpeqMn1)LXr\-d=dU'EU/4jT8?F:T%P!%;o:D^/TUOp+Z-=E!@DtmY)G]flm3AID@),??%'"a0LD=Y$cWB(G_Tj8Ui0HcC+[j&54"Tp$S4M&4;6m1e?JVhG:%0Jeti+[tIAY[;H,Q6-Wk?Fo\7.nTF/'YuQp3ZW9G5'THqSO)V=LK`RuJ8ue4G>-#sa]ud5FU>^*1F"[c4V![A]oji+*+XZWi'N#VaN!F:`!;U&OB:hRmL:mM,kp$#PkXMtA[kBKq`@p?OWicLch1psR,CH;mmnDipYQ]iV>7#d]TUtf`jN2HJid3u3/j7K[('3P1o'(q=^Vang$+Be5K14keEnM[)5#=i(g8\*\?2:14MY-Ln'hAe&R(4.YuG;TRr@/!YL15@81gO,i(-l'34FLfEe'sC.U%"!p=nh33V)S)h=\2"Qa.m"7s@'fWk8Z_3=)bW+5*=mD2@N-Wgi"N`EeA5'm;(nO:qC<;F)=/%"FoqF`DKa6%?]f>$Sf8e],LNuEj*t7PU7r$J>WiZ&PRU^b1KN#5%kt,j.R[DWFDed8(opiJrrAIAX)VpQ7m(tp!4l-rdLn$n/Z<;XgsV]$pj!(TiAWlB8C,Ht?o*B(l9;L^Md`,?mE%%`q>M\P;"u/,;?oK?UpLA]T"=#@]5X)f&Y:rA7aaV9qR)5,Cns*ARqKdhAgp4i?8$u97OZs-#\Ik:/pZ[R6kZ8\Cf-?V`qUKJbX[%i`I3kN[`a[_5UhhHegi`Ei<52D)b_nBi$qBeI:EubVGa_E*bV90h_Dt%kW`61@?-c2E1"7.KrB/H[4Rh%HYuXghlElHARuaM.K!)A2[tZAuXl#Vr$"o=M'APIGZHX%"iE*BeIL;0/eG?u?l2`.-Re"F!l>ud"g"l1FV=dRR_Ca^M_ac'^A/lfU'r0jFrJ(;$Wl_2bSk7nJNG]pa=X1G@>E128I0rHbmh%o[B-s@J\_LYo[[1<6qM_`)lFd,s;RX5;GZ@PAc9jb#!/oAP!f!caFi@D[Dp=#`,^&&cnYEI27bOV`)<__#L+h__>"?j<%2HG?DY-M<&=]\[\mZfc$G]8+&5ZW^BTp+=]a,G'`S0F"MY`0(Oc$X\%hMd^"9"^2bk.^:.T`J2JkF?.A1lKnE7\`N#!\G`7o>r7&P]ZQr<(0mGY>^=joS8rb(e@[%Ui=W,9iW<'_'Mrd(o\hU]'bm-'8]qHcfkZh8ek^$MhI$eOe-'B*h2/k_6.L]-JUlW3P28@#\EdrGh,[YrrB\+a2WQKqVnR)=OX(TRcm@3G0Rm18F#K\NtLW^L\SCi4)\E0<>"@V*LRX[$[Rhq<(A*3P"#_>aP82&8c(),MR<\V[(Erk/?N4@H]]IA8D'U-KPl&m"Y-gW;p^R%MQ46`0PM+id(RKg&W1Q6jKes-KR?bji^FfGC#9Y(5%i6.23co,&gGDV_<=7:aJ7\jC^i^ZYA@3_pkH]P'&+,2%h)=ZhrrN%<`8ic"cU-D"0l4_BW<9&t:m7LFt1i)V5^#[dt8oGgS+VcR,6<+AtWZ$9Y#4FC0f^9tsE%f+h-\2s'F0iO/?;`4T#;qmf^PU'oW"4pibOGuD/P]sjB9Hb4?CD`^+l.&LoT;&s1Y701V@CWV)j*U/H\T/:6)42B\?XXf:4]@O@D)8-Eg9J1e9B]S0mS@C*=ilt9P#/8`if@P,cejkk`7=la@`M&ZFBEp3I<^2;;\5U/N.^nNaH8VMeD`tp>@q-IVN^fcS94Cm,rr@89q3lHF=$s.TG:ghk0S*QEipZNTZm^7Q=l;aJr(K<^oLXEZIr'<=HTMd[heM9LfUa1)4\!dn&uJLMCl&,A$SGpo=9C>-QSO'A,+P'ilkqE1i:'+&e4%_RkM39Nl+%Y2XoABi/F5"5&k+$4'?M96cG:*e[qiEK.Tr6s*N?e[fW.a/]*+ZVjFZ>:0BpWU;thZ0&J%d&*iA$_c$JBMD#E7gC,\K*:0B44@E^!'RJkrTA1V:!TRSI'hrNdq]A7YYb%[N2A7pGI#3#dm]92*1LR2UKMtl;1$P,0Ji^V7&1:5J6_[qg&ISXs"0.HERFQ1![\$udJ\+>$4\prrn@$2oM@eF93H>+YJ)l-`7Gf_e-GGc&.ii;i^RP`i,kZZYp,cmc0(eJomeT=VPd2T(NmI=YaO7?5O[YF@uhJ(nK[mlVP6rpiPEC3b[a=QV";EaPO>5>2Pk5#HOD)>sMOM/$)a5[i8`/<>;)D<%Y]m&Zp<',B^^tQnM"gu8=Xhc7NYBMKtFY+hPtS,R+k&!FbJA.pq@f@33!EMl)1m1=F4hNUGhLaL-Z05M*j.1;a2W+-_T5-!='?/2jg\4r+Xq3ohE91jEMkiGNQLf98f9O\%%ORHA4pYO,k,U.;!#2/*W]7EU*&Unk+_QgmZaf!E*o::8d4^/Lp#n99=GSPnB,*rMON?3&H4SnTRqTGK!JDI-GJ@mlZo"<]ClZOqOoc?WX_JObn,jU4$HOh\ASpRWS4]8]"(AXOEN5KDcQbJkED5U5t0t8tMUkWZFAcBs[Ycn;'lO,1T]G^YRhA8t,7B`/W>6&\JhrI"\gr?=t7**2qZE<@4'U)LU!jcLUEIR1M.DNS8'KUabe7j,t/=;LPO%[;k;F3otUub!%nD2CM"3Arc"GX2`:P.);MZ;e''4:*1it&D><;4[t0G(a6C#^6I($V\Sk!rOIs,&P]6^U2Kn@@X0XM52nl,((s^on51^M:/9WnVG@Bi`r)es&2aFq`QB1=FW'D+E%'k]>Q2!bD^Ud@bSm-)-.YYG(SZHkFm[1#@NA6t@qJd3n/7]r9[['Y`T7sfd$>i44g%d9s[tZMO%EQ"OH)2*o\&[_V3U8Y1QbI1SZnQ\?M1IH&gM9CGJg@>&03748o5I=-H;\_Q3hGB4?4%6`lS*RN1`?22q/JL[;a6CS^.WHYVh1mTYoYjZ=q,5)dg,j(qViT5fAP#64E(.@k&\M[gdB<@hktG*XD^ak9d*2Q9?"^P\9M_O@dnm'?R%fY*NZsG4,IT)Vq+F>C91]uDre.`E)Y+RdfZM=^iV9r$:G3\fGk/;/[rU=J.4!B=bAgX8ob(97rq"S2#\Ql][6,mqXe3b)D8?;=^$>WTjRa\7n@iQ.2d/Kon>DgFU$a6DEZoY?^\&ID5=QAcPDph2gq<<;2C'/SElXl[mO3jok4K57"'j=2=TXbHKU9OLIQ)+B<`[(QaG8^rrH;kM3U_-V=%<\!H9fW28Y@]m[UMRsUH.[H\[Ba/!com0.Tp$*R:A.kA^bQH7l,8)NTVOM%qVpMfOX-U>ggdra]j]67-?8DZs+"d\`gPIcOneeCSjm=11rr>RM=+3j61DB%B2-H?hA'P3=pf"%>g?;^TZEba3@r?;USn7Ql<\Ufh.XS2^H]1sQer-E^go]DV4Q^!Ee2sTU-M8VEMSWMT*NChoQJ)P,B[O6#"\^J17p.*FXW20Z)DdM_D9(a6!K+"?bITejqGBLfN2e$iQ;FL.$6s#Rl-4H)+73ps'ipAeZAs14Be5F_#`5FI=[H(%/-N7l'&___#*TM;]T1j4/=rlN2^)A2)QK.`2n3p$;g_SUIU(9p5nnM(+p&ls&kET1"Umh`T,)#1f5`CM.a[b3MS$"$;E/V>=[>=q4p!JbWdl@'7Ae(q0ilcHH6dJ9(=[Y?p.ICb_=^RjrqcD>[hV;j1<&T;%LWd7l].66c`K@]_?-gLerVe0/o$\uDo#4UhO^[KY6F!n5A:c=Q*0Ne4J10C$*E\AQ<"lr"FWO%.TmB\k.rD%"H81-;Js1]!79k0.*\YYZ&or^X":B^E-r-FZ7T#!@oP>ik)nV9p`i%s9+ehIKr(3g2<.d`j9X`O)g.iScsM(@86=;1=j&NSXCl0J-^3#'QJ+1fg/LM@ZZZ.n0i\Ceo2=Ai4fH!&'TgB.R+`iN#+iTcqKt^^0->ge%``rs1XY:8*r4s5P%Ie#"sael_IQfIqa*r##`pD@r%#t-J5K8lV<=<\#d,dDYrbr#i%RWrLU$^!\+aT'ZhsoOFu;7ZNOG\GerYa%E.Q_&Qg4!5$6q+M\("nh<@hmcl*f>e33&]f^1[sjMZqRpQ8Ot",9EARdOI6a/7NQ"[=0c(SUN\$I^&f[K'-!X#J6)"^lm@c$Uu?V'+r*<69TGkX\SNBVfbippKI.E/\Uc2/ZR%\on]a#Sc0!uNE@_a"D#Usj;7N9K>&h!Xj?.=-_H7-i1Y(M]U'NMQ$EC8'LSLI5R2C`GZ)g9k]N'`5lF]1DF@m(I*bJ9t"rR)_-brlZ).fR`f_i)c8=OaV\ZN#J/nt3QK(2K_"67+!EnL>hZr^^IOpO::I=*,4W+?$hXa65J&/,eq_p?p?@I0iORR8e4$M#QTnAN%5)/"`BqYB(k8Wh68;J6O?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(TleWUk1Y=)#lana$]:[`=(8>O?&H6/Ft2iYfW28X-RP8D6$N!Xjdq4d=ZDn3J1&rXBSQ[;*^<[\D,80=WnZn_>rk]m<_?9X$2"T*8JPB/@b_.+H4W.fL2.kk9l>cj4gC"d8>L0$,^4L.\OiV`on^WY1i;bBj>tn8`Ds&tY;:ZT"k;i.?/3*-]_)WOA3X(-j(k#Y.]$mfn%+ra.\(5c?I(6rIiZ/-=PQInQJn$s,=O^%<0mpg@CL-AWWPT8Deug1/hYPg>[+]aANWiHlK7$"."AYAAYB42gfJVrq`c`L8RW@H_I<+NXf,@:@CL#mVV1Xbq,!nHN[+ja6skfOSVa.[EPR!aMNhaq^79p5$P0XEFNb"#+&Z\Bf.3eV,ot%1T5`0MTqiV!!KaSucbsE.Jjt7:4M.lN)m9FN!bSrU\iJ>[4Fsoqh:2,2=rJX-gdL*(El[lX_e,TINFBpjP%\GX"KJ9f^UUk=dphTDpMQd-T7/8HdI^d#>3]Ij/nUIWD[36JR9:!&eVYf;<:Z/S;+[`K=5Oa)(osoC@]m[UMQ@CX,r5[$.k!l5%Rj?[W`uS+@u@J/?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft/3p5NA5IrrMftM$rk9.=I5.r+WVF65<,SP9?YRO5g=doEYe%NX;'T$tZ:+V#Dbk=FdrFj1KiJufbBbet$_']IN)(Dt?W'Zp1FuSt,.rgAr(b_f<%@:eV,]n9q7?Q&A@#IVdpCbGE2\p6>0&>W@U6lJH?S*mG;QLN)ReCp6&5:=Z&ud^XlLAoS_B#Y,d,Lu.o>7Vf?+$LH!0kCd4#)E+%G*K0i-iJf!Th9drN'!sD`GCGL-$OJbjn711B>A4Et+=S;&aNMV5W290idQ%oeK]?f#"m0/[W>7gr1L6-(m+t3,pMf,EjQ$TZ(-Io/5#9P%ifR=Cc^6.)a,#;T=jCri1G3;i,$je_6;D",aKFRUreOX>NY\,C-HZ^9o4@1l'urY0S>-`fRRR(mEPG\Ar_4M`2/BY:5^bQV-_TlFIKa?/J@g/M('bDQZkZ@aXlp-_`JG#5pXkI:,*LEmLPe#jq_aLgYm9W4MP_odRrWXX;&2kQ2Og4JQqE7aT`^g)MXlF[\M*baBW?`WD3Ea[bBp998Sk*1R=\/T=PL`33)JIprNE;$VUWRbFPegtGBfG*(@)Z59lUS?P2J,`,fh057d=?>>`U7=]*#bsa>$b*Y/O\(W&=72Ulr.(8ru#i="^-kLPQ5u]/R_f4ufRV.]5,m>=N57OWfYp$cp.`(*QXWW&H&jX.bt$Lr@m8/?uTrkX-emTqN4h0i^nI%gDWke<__379E__>7t1BduU;m"bM3Usg&H@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28V/t)_>*8=9a_&rS@EE#sglrD]=YubD;`EeA5'm;'lg?JG[UiXbS(DGT9bqu#[->&dXN4fJKQ)LAD&&'NLI4%XLUj4Mnh5@HVbn:ZeLb6oQ]m,RIWl_BM90gaA%BKVRoU*_)TQEUS_"%Q#cD,7%!+bdja$:q=i;%Gq5N&Kr%`Dm]&9Xnd);@"RX7+"aA(t>RcaH&^c$3`q9@VNb/u^(L-'XC3([eG;*q#h^m+mr)DUL:MQ&e'V+?1sZF=?YU9mHVU'QM/J!!(q[`)(<6dfDm^:c`9\@0jIo`RomIC*]4n2MPRK?ajlF(JKne,I70dB:0cp&=Q>b?e29efZB(0Wc:'tr/2Y_?5G(o0^t"sKCd.gf7S@VP:gW[47+.O;:8"/C6WlA.agb;U^iGBF@%*V!.1A#+t;(>dhAba/g5':EDZKWHV+JdiY6;b]&@[(3]WO^g1^1*0.D6HiUi6P:"4i`7Q!q;SE2V!1ard77bcOg:3^=HFt4iDh!R6g:f04>Bk*l+2#MM(BF(`?\lW*@"Qq%!aO)#/HF$MP-;(d[*s\a`u!Q1:+&[#e!S"1H8B'B&^t*',IIpVCIH!L62#N5-8YQ%KfHh1bM.e5fpE_-BGq4qdQV'de(_K06(V-bf$bA7#X]F&KDr4`]+5+,^b%U@38FZglX798#X=F+jRdBP/`Yi&l\^XO:4!5^*1h#d4Wap%-Bu',WI@cqfW^!8kp:jrEnkkg.mcZP/NkI/Hf1".G.(mNCWSQ>*0K^[!\X7XLbNa)+>>Q$-lMgi".`l[3@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW#`]rrA'rVu0q`rZJ_N.i!4WlrD]=YubD;`EeA5'k/iX9gm6G/8];CH\j?hX$(+WGnoCU2t$Yd$Q0#9^5t#LKJVD<6,oM?.i^F3>TFB6.!UBW\/=Kg*fLqp%oBjPm*DI$q'*+@MgTe'YX?@jSV$`&4keaO133I:%ra8paN:Wg]P3b9iRRl-g>h[CLSF8R'\BXHs=2Gf'm81nooD!&heoaZQ9!]nipL^tT_FApHBS)SfI;:JC0#H#g(Go^Pp:Z1?u,)V!B>*PBsD8]oa&,TBV"GtAA>9YB2^?,t9o.YYV-Y+ouZFY0t_6OguJZQh4eb\DSCP"R_`T,60h+<+4C`Dnb0/)FCb=N_kF;.h_Ka`R)1QSP@ub7[;*`1ak/;LmAs@FGrXalL)-;?bEY=(n?sE>]Ol!4O#EgY>ZcX&+N=Yo'L;a-:LTR9e(MdD\5sW_-BM"LjJ!EIZdU4qr*%IiXeDhg'\=k?;.[=r*&j,nB%M<'bFK^S66%*-o"W^!8*h=nuQ,U\Ps^Hs=Y._>W[b'K&q?:P+6&mS'TbK,uidQr'`B9Y`d:0.fl@f/JJDM&ZoBjP&2:">6qAgDp'_h<.8XGLZ-8E'j"'TN+7^!8*o%k)0B,t)NjM3_.u=c:B@bJol4Z9\eB'9C&P=**okWfm0Z;E$NJ,?hXC-UT/EB:)D7%DWS_+d!!4N1_FUfPO?7W)`ChYNQ6ukm7%dLudJbNUI3&DlYq&'tI5<-c/qm2Bc&Or&](=FfRrUi_<,a7)\qbF+/M.=a_]cO,IR3\Fqc6'j5IJl:J%*R[G`Gj4(W%;k(!Y//GK\`^:"n1^"hRc1GJFqN$t\2'#re5?[i_]qfgl#jPRQ0/HBGm*h&=inZm@0iU$.Q7no[jg06-/L@6Q\&)@-)cr0`7ehGNMYq8K?*R?DLR3-q=c+J*dE?JDUNUePdb@TaktFInpm%,C[H%&AWL&sa]m6C.7jP2C;/%!`17iCS,0#m;BMjls&$sN3lU<\2XH+*>.Y.ITVYtN$I9%"Nju0;]"SDhB`\Ao;"h8qb6WTSSkV\n\k2%VuD]re,+_,QX.`;PM7Nh8qq`Sq!c)U#BlLV]u?`Vf0XJe9C&t^8bnGGVBiiA\Le"]8UQVaCY`3W"-"psSCV"N^:I(.'uI8`h"32Mf/"chMA(MQ\sJ.O2`[em;nMRbT-2F.q8mKXE1NZKr!k3M`+.,0mB0iT:e5(Hd4?Ue?kA5s?iZ:M3bTH/;;q2P5hMPA+gVO43I?9htNJkY0'if$YEY'Eh^T(o=N[^i/=Ulns>5pA\;aF-Js68:gHUjP$ACSA^IInAn=UiCg#%oQdR2"_NGX&k-TbA_]ru+1-L,HSoT&apC7#4Nh`/_?N6A6r-9h\1mt7fDjWVcD0qUI0o0?VFLRc[6r!T'i^dmhUS<&g`a1kdYa^q:W;Clh*)N#HrU^RDb0iG04A:3+bgb&%':XYI!I.b[/U+hnQ!i7kp[NEpX\XMS@CSE!k08Z`:DcLh\BDMVOE((miYH1kqOrd!_O-Ar*O2kVCK/]q\U?KRcZ$T2>%tqeOlb2&5L.#'j:B39Ic&Ti%$01KLi#-Vd=aaGN2E^MQ0h9>A=qY?

rJn=$`MpROCHq#ThMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YuE?Drr=%n:\_aJr'>=%<\!H9fW28Y@]m[UMRsUH.`9$>qVA6>M_$U<`3NZs=d2e6+M<`dpOKVb`E$1@U!n)?'j.&Ff"DB-g=kCONb5b&,-/)0/K4"^AVO?OEg5Q6f<3l.gjWkdI^aG>%<&18$I:IE@qn'@"f-`0W?m!?RC=KU]J3IKo1#u:N:On1L#TMO\Q;%ZQh3EP[.LLK6p.@%'&>WN'h6*Cl7m!GEH*N]1LJID,gM*AhDBM0HE+,/KMXTLBmTMR/="H!h^HMuKr-+qj/2_f-184tEYCBn@%d+ZHDcC$!mV-+&L]TaPbpU3s&F(YqL%;WGr'i7[`l>2dfI]CX!\-uU"oL'@g+f-qg)A=;L.QJWOp$bt^^H(.:DXAE`)8UJeUdmp/M]])IN?>)kek3,PeEaguO0I7):$P*FQkfuHmND&___#Tatj"G/9#\*)]-N_mbKA?%%"$*I;L<5LappijFlg8:;CIo6T8mEU-T"Ig6J^EE&fb3bg8>8ZfoX1lg9oeQ!l8OrLqa+fSs@oH#.9F'h'L;[CIYRX0G`8W?Li\IZfmm(CXJOLRc<G!B+aSmN.pn-J5-8Nk?K[e%Y$F)o_UlU;KCXlI2.nKiXb7JLCcrrB^h[8HI9W!=&P:FWW;WH\K`/?_DU8P(Pne2Z(0*tW[rb+0&:MP1uDGnAWD7HH]nAa-(\>.DW;8t!l5:-HL;;[hFOgrPXQHQUnKMGTW#6RAQ.!*P5>B5T)C2d]rI9nejIUX!%Nq2Q`jP?6.^8^_aO.ZpU0gOH.htel`eFc:,pX&X7a,">q5Nbp0i[l499SfrenN/T3SJeZ:bXWK$De-!:eTER4n2LK5:.RY-,8$U(P$*0d]+jQSD[9<-#16h4ufPHpW@^Rcs0dhhnOS3&$&r/^p3qN_!Gql*^r7=6Nc"2.[aE765pfEj]Tg"Cr396b?cmu_mTi^,Bk?t4]8dQHLmfJ*N[jcX6UE$Q1=ruYfi9O5.*ColmJNJ%1h%oFt2iYfW28Y@]m[UMRsTj%80GC<>SJqDc8>&/RtJ(H117LJiCYJP?H?\QpDb0]SW`)q#+>"+=RBL6A8'#WtXRMrLGbCfO6f>1.;=0O@*$Sk-XL!A+o^i!RsqFnot)'jS>aP3X&5ot)cqN'p9k3s$1UnSW),`E0LEV_!;'?,El9=a?DL0*`aIf!OGT)BS[RgPo--[@SmqRu$$dFY=;g\:t!XCr^;@`mr%-jOZ5%PV_2_a49ei#o'D]`T6%FUkSS?T8K#9gPou<7lH\m;9!-b6fKCXArkN@4bi1NXa_^S)"V#gSrQE$a@<5i-$Z_cEs,h(PEEPjQd8F96S.tfC[,Jh4"9NA"B1hbr`UqVCP#38I8'hU6V.m8-3"ieL4'jh_okt9c;@%G[AX90R_bs&h"tH^CKnQ-<4/cCVjuCN)Ube%0ZoaE/MPrGFU85tMf?ag@887?@#GMs/jOKnQ)RMZ4<(#Qq7j>hsbUG'akc-Is(s,3a!#&[f?750[;"JIk27ZLhq?.Em6l="X6_]oYAuui!GK!RO:p)l@]m[PI\Go9fWXJDK8R\XM@?rm76iKi\BT2AG4O`ZM0r:Gjrd]u\$/pB57sIs?'W>;Z#>eJsLJEZ;2LMPqUXl3GlP5obca*uUJE2+;LJI78Ls,N=@eNR7.*f4(e$H,ip@3kQ#M]T_<2URF/>KhG-"]0rc7.,6lM=:A3`LRIhc[()D=iIocQ;,L#iNg<=dbF^\P`G3/"Sc3B!opokpe#&")B8/s,7pKK.1`SA,NSOZ8Nl8@EE!;@]32Un4HdN41ruk(Bk-0FXi=hs;E%t>3EgRjVLWaqULs+Ol74-!7kF3/Dq0P-jGO`A`=&na(LnG]bt+rtJVp0T]Z7#+kgk'5;*jMC/fHuGPmZ9`EB)laR?ut+8*r/ah\AIbq7fhVmH$)n'AQeb,*c9O8Pp\@RYkXc:+cA>D9VBR1p/=B+#Rf""f"Mq=]j@-KcQ*]F`@'C*5g8@BYsJ?po=9Wc*pc@g24GiJT$]9=TZsF8HVc1=f17M_b]^"r`qrI<=MaJHG[AG]sG_B5kcb&'NnLpgKi&80Bu,1X9qRb69Bc/lD?V/QtOmCdPr*3>5ZG+18PT#Zn[l+]l/]'g422UU9#(r7HT#(Y.2,@1a72).]D=K96i[PN^c>q%nDn!hN[JdXg%CLYGb`/#o4I.A[tp?#D8I-1J-fAXR=0GO8rLA,lO9i.^"7Z?R45R_?gh]jc3(Z_1FXb,.?Yhk"!B0ZNITpSti$\=3[1eQP.B6gfW=S(m7e"Irb:i>'c_;5cOraEige_@]GkuRqB7FAA2i(X\#/6BW1=8(Qh)-I=>&D;nR3:c+Pi2::mQ6=AO>R&r>6-;7-!GUqP0$_^p1j`7,+_ii)5KmdBKnc`YERaT_(M$5GN77$3.;_iand&aW"oV,YnYFt2iYfW28Y@]m[UMRsUH.dU.CVLQWEe,D$krrCD''m;(nO?&GmdnsoH+jf`:g$+RR0fjb_(-+cgHGEOrg)YtmJ30CrJkc3jZPoOK-$a(p0Y:HUtop4H-8Z:(`/+0U^'#o^FC_^hP-DGfsh#']/B&b*P,&9cf'/d_1>$;*q:&9%P>pkfpP$W1SZU`/1_^\=DQ$K4;:rsHr6&N=Qm/dR\h\B)"nu_7TLPG$Kb%.mh*.b&M_f1fZL$"gn?6bRpRB+\5CfS7>;])9hmu)Tt3$Ga\Nu\kjfAl-5VabEXc$6PRW4bjHQF`"e5g612=NP%Y1%Q!DoXN&VgmY1%SSPuF<=5a0H2[aH7X#0CXj7RlghlbV3@_*"";S^UXNqcs+E8H3,l[G=NHgXGdpgU0=I%2e:%n>mlD;g'lArDfc%!OD314"PbQK\(qNqfXEjYhi1U:%Yoom-LLbgCaO&(O_(K+Cg0YiT43Lk0%-O'DL%?/#\&@@!-]IW'C4i+9NN3i)N2Kfm;.jE1i6u&nZRE/Kt]R7KB7d<]<%NFE+BC]-(-8XOB_q[[+D'[u='mGB!Q-k&d'B)HZ`iR5V]Afj:jQh$'>K32;'DgRJ%]`>_X&%PG*oX4g!bssA1`38kGtpr4i38O;I2cs)lshOV(A)30e8daP"k:I"Bg]VjnPr]h[rSrB?$k*<06QrUAqhXlMNiZ1(&e">%Hn.S%JPb>X)C+u*R4!-nk[,,VN+(tY5Xp1f'fo$OUASJQG3q`o!).hTqEa+IJ)0\JYf%!(:mrPgU+)dE-^%#(0I#eopI9CHDTJ:bHA9TaF-ahsjV8K5TB-_I(/,M<+-8-q*V9lo&i%>H&1WpJ,)fSp;Lr@'CA`E]>jiBC%&R8=!Kk3f;B5oJQ;;G<(A)kS2:VRWD`Ee@t:$,/"3Nce]hA3J__]a9^M(4E.3jPdr.NEIl]Bhsd6f2\U"KriZac]V`l[b-d.#p=TGth>'MM`R4H<-S4_nIUYMdOo0Sh!p?AtF%cOa9pr"ZR:[]IK-UVrFSo'j0=)d1Ko$\KF;q)u"APY`mEW#7liXHmannk7ZI$ahHH[;!$p.B&=FAYnrF-^gR'E5+0Q<#f*H/;'"12!LoRi.k9$lV,$[;'kt(h1gKuTeRkZG//6_o-3l_\^2jgZkD*/^pbbXrX:a[2sQQD/u=`E"S1LS\@c^G\`sOW-):Q=#4!dL]u=C5^E"ObbP-fi"ap2&+MN:Ko&iEX9"]3Udh>.1>XhU:r7/M0R&/gj];UlLAEb?Gc_R,S&>(VLB0idocrKa4%ekdWm+rS3P+[CLY,"!Y,fA^dG`eSA1I%%\S4Ri^CrBUlsl+lo_gQ,f7d$%.[mb'2pa;kiJi/'T/U/"hd=O?&H6/6Kt-4c*[KNN"Q'i`"s.W@]m[UMRsUH.dU0fX0G`8X;^Lk1Ia$/KeCls-DBZpP>GBt?D\trH&NNBF/":*g9WbOtBURV9.19(_l\_Q#PA?ppGcY4rmH$7KA5j&=4Y,ZVYGdJ3nlY4eLQ3j>]pm6/7Ao"sXMWn0hR(WX.3I,DXc^N)#PaQ0OK+Cd?C7bCT?WQ7/Ng9dqO2lugeiaV&gYmIXBQoi8r[i*c7>bkj(*4g2Rq&&O)2H:coc`\nWl0g0c1`'\j,")_+:9d'!Of%\>/H.8Wn"m0.4AF_[(LC_":4u!-Wk0@]>.I%kp:ori4:%\m2I_NWN:7`Gt.4''c]%_d+QeB"eV$6cqPfL%nm`$0-r2Ir1]H+UE[5>5]'[?Wu*GO(+#-Fnh/Ma!\NGeXuBe6\*Tl+KkJU-*u4tNp8#/V$hq+<^WuG[lSP$D^EB9-2<'\3HnHbV-$rAR8p4_bO+%!8Ta!qaa7qOl[*D`0@a5]?;]qb;f5')Ahg[+aP+8RKgMj.Du@uY['mF-E=J\cW$V)$paE\)-=eIU/IYD!]0Apc1a<`62r8LH8DB)`o0I4Mbj^S3#Y,\U#+,Hqpu85X+06s*D/lZl("hoa_h]80>Shh9ihYdI?ls8j5-0'*PAFdh](?F1qp9No9;X7Ou/1Epm)Ij!>)FA=.uSI'i;@0AWbHDXn!aHr<5BMC&JA3''HX#JP*Gu`CkOVpdA*c$T#3A83EL.K?'m7t(.<85OkCI7MIZSKZ)aBR)),M&IL@aQ5ES\ohJ68kMB'kt=OV+?WPQ][k>Sue"g%]\c#9@3="U-hi"8_\ZJ.]midMp5M`cQO(n[EW9K33S#gi'O$*ePAf>bo)c9!*)SSMP6pJ88;964)_@B;$5"mW_au4/25kK\6pAM"HiXY:b?/<`VjDI-be*L:oWNh*]nkP8'X*ZJ%Jf[\?o.1m83OnIn/if4C=;grE`B4Qu+bAO]+;f#IdX0G`8Y/O\(]+oK=lrD]=YubD5>r2I?[\*)A5PTiiW2s"OX0G`8Y/O\(]+oK=lr>S9!"rt^j6EN"M+!(3=QBk7AFp^[iQ#X<;JSmei\=G$f/1O<>5G=a1#f/X;FXHu,b0WH>,bVmNRM]D%/t%i&0hLLdC>L(7c=qc"*Ucib+nj-b(G1[<>sSnRNrB_5]2Di`aP4a1c-Jsl14mVE^n]]K6`AGY5?I/X!Mp=)0&WeO*hK"Viu9%F2ETp#I[K]`XDa"d[fWhIXU?]&WYLA:`Z7l,MKp:uLTW,<:GZ\shL/&HG*@l<1.L]5d5jbUb[^:AOg7M5OSnXtQ$od"45;,'\/dFu@hi]\5+?f>6i;!V.0:E#a88M-@jN>p>W/7ip_)+:/JUrY_C[tZB+&"5=8b'I,7M)]Kb'WSp]rp5qa^]BJ=?Dh\NX(g^E%S28rFmp+V]Q++iNaAUrJFKK(rL\I;A_3BXCIi*'UlnNS)+13>84bKV13"U,d9C)1V+BK`MQ/=s[&6/q7T.4Sdps`S,a&Kn%SA`D9GXPcm>A!+bZZ=,T4N%GXY&t6oki_C]((Y3JCRL&t-brkT3q8m%b,9&Uf%srcDGiu->!GTq1<>Cba#huuV%1`o&`_nFU+UIt7-gW;"dmR3(!0ZZ/;A9<s-n-;AN+-ff"QE4SGu,F=X^$.08%"dV-b/1^-%qp],6ZpKAh6pf!""shVYI/DcMH8n>"_n/76Gj[F]S6+FTKOoe7,A8+>m>@[@DZ%ql1!=\Z^rnPb/[?PZH!B"o.d[YcW30[l3@.HjW1d4%[pEX./0or<5-i="ijHN,VhJk>?6lOUPaicog:AnOjSN@=(pc"Nr%m2kq7Wr=.$phJn!f-G>pG2f_SpH*VTfK)_-BIe\'XVV*T0:b$S:gSZX;iWE,0"*^I!J"1(H:8%PCr:?/@SWBJ:imGrK#98?pLWUVNuJQhIHNL0B[%B[fm4BoT&IN2A>PBjl897i3ZQ%u$3"?[ChYk:\gcP"C8klZ_eMA&alU9!Fho2(_4Jjtb(M%"FJD_&H'V&L60'pF?8SO)=[rr@J9DQ8E1Xlb=k$Cci(B9D,\JllM,5V4:I,VjZXNb3CdBY+`'Di18A2,?'PE6Vr.OkU`RNMj7JBh5@^%#\sZKa`qeIM)R``Ds)%o-LiKH#mfN9k7lKV5T2-=6a+iW>puGHDhYUGocES\i]ol2RL3!-.$nfFLPUFZ:`1&Nsa3;GSC3^a$'kr%fK-PY8k8c[VMjEh`5A<@6hJi+0Sos3kQ-QXLBl?+mUtr(4UI_Yg/_le(W2M#m*dHb+CR7t.FBV>))$8TKK@:#=MCR&V`e(".-P]:@8Y;%INhrX%RD6//$beLdgPjO^A=nWX_m]7,hCCmCC28o`"p]1>?fPlS%PR3?$;^g&GshR!N.eR_ZpMsi?KK=%*$.9>Q,A[lGTZA?Q#`^#[>QD5#+mY]BZ#>hII/cNLJh7^P!)hOgNh)KtK&q*t80R/n?CW`R4'i@.hdYqlVWBCmL=p)l^_-sj^YLr0\jh@0mWmgcQ_W"_\BdQ<\#!'2t!MXhtL#Uo!_TN#4^V22&]W#@XddfEd,*iFumC9G6"&AisN>Qo0X&n[iWV4;:W;109N@jM`jCi1./n'W88&T;Z.=GQS[WeE[$M\)28!L)XdH$a;_9AqsADjW^6Zjauh=C?:KQT8S-8.")7;"36Gm[>dQYo:rrT%l:Ma`X_5V!DJ(Or%OWf$UR:QF(3`:D:gd1io?r-:@q%=SfKr\*5fT^BCS?u9aF826_0h?]f1ZGe;IN<8riPF=i1QBjFPX/o&l3FoXrA;Q2kV)0T"qr4[0h2l.p^9k]ckLk#]%3o[2Xr2HRM?2\eFQq?t3Xj@e5bR8EpA86V,bIHH.XUZi7H!8#mJ%Um>G<]?b6FE0=V*-e>LY*@#a-Z0oV\N?KjW,u%gA95UQ'5+&@%g\F_pnUdWWg@)`8(!3fQd(snbKB8U8KFU&HN\n"M+I$lSX9WA`VA8/+&:i22bLEQs+(S:b6bf."L/'ZCP/=*XD#e%B6I0PY&c=.ZWtl%+07)WVa`ZZXCms)2ju:n(`M7TU0fg0ThP],3&JJt2>'7e`[/U+]Bt$Pn/N2HUF=e&U+%qQ,&;mU3Ab>brR"O;p,OZ2;&T+/BkW&pV1k\E>GF%4S8abEGXrR3H9KjG5QqS&\O17GIE3fSn#lYn$?sHiYF.eFnQA:qdL!&hhpbd?nIKFh3VDBFVtO6fMX1\Q\FX='DgO+.A!TcTR1r./M2R^`3!R6Zq!oX.]j5LmA7;ADbLcO9f3P\-n7oi,Um[>Y96-jj(&$Qh"-:k>%XAGt2(Q:p0RdgTT<;'<`1k.D&drWZ6^:F,tgXd02)WL#)(L(mRj`7%F7#O[FD9XV"D]-*Vcf4W]sJRrQ_OH[F9G@5]%[$B5#5I`p4o7['bd1)!\M!rF"MCcRgEOc(Wa*>j]m\5H[J(UT='Om7oN1WXc#DX-=j-bS_]8:E(5WeT2M!>:L[D9gh2!_0\j\d:F=:Z*s,0[kEs'QV-hBi79jF1HI*$T6QF]P_/-mX6"7;1*Rq5udp*bbeM7q'VT<7Y4B.*Q$2iY]NWRN[WdfhjG1X*u.`/CYf]?opX1lkZkB">Y`.hW$C=E7Oj]qV>7tI).S1Q?HF=\XqGJiOBYpY2Hc[XpQ7UaJi\9+[0i[AYk'+(EPhn66$al[jPHWQlAc?7gS8#JWeW'K&t\%R.]D7hSnJnG23Z8YEnjqkXOdnL5pI=FOo8`;_Nd:[;k[.e.\]\+XkIK5@ndHBbG\3X$G=n\A!u2E?)Rfr=rMc]?ZN0:g/jZiCT,5.e<\8dBl3)iQ@8lG[dm_@iJSrOV\2?=O.ZiQYIqWQ>he*9DLHl/8I-+Pj8T+>FLK.YXX.^/,B>gW\YdNMb@B\EiOBZ(EPcB:L>!kmL.Gic[c&IC9Dn>%`f*IL#/d19im[hIC1Mo5jUoTiQ"69aTGiL8;S>4YIQ/V]Yc4H0CfPqLVKn?Yk/(>jB6@4`qTtDce686BQKG2X@"(=5Vp'V@.c9I90h63jgITohl[[Ki%ASqY\^p8;VAUKJo09bAd2U#3K%Hj",;>dP>PX"Xjh,9i6oVd0g.@Mu[cTY_--R/*eOht?NjU47^FWBKii^7+MP]n-H;sI]45529JYNR7esk["LR*$>j:^'pALk_@79'N>A*L#'$1Z$;LB/N+b?B[plmMX.MXBM[o+(h#/6Mc?MLS9_ceu3Jd)MG&k!AT(.AZ#8Q88Opn_GFn)U+&BC2C5kht"`_D<4Iqeho@`N'%M`-'SRHcpE`mO:G\5%UF5sm>@qT050>lKBi,$,FTFLa@T$[&kiZLYJeQmHK(r]UY*SmKG'$Ni['rCS(/Zt`!Lie?k,YV**$fY(6rdbZkhXG'T"YX)4-8W6JZ?Fl043RF?T.oVp"p&\bb!grV&NU*cF=+<4F2,4sI:%(smF$S5mJMqERG;J=qcZiJj-p'p0XlA)QY2JKCS(%3HQ8k?oc'5H"9rWF^Xf5QP)'Z\0.1a2r>?b5:pQQ\<8@_N!m$o8Op`D1f!5oh9*83])1Kc]8\kokc7rV,q0Ooj,k_`Es31*hgSf8>ZCe`Q1VMn\r,;^)6TX$hq*(8<`(tn$Sh<"2;0AFgD*bMbPGI9!lj4bY,5crO?&H6/Ft/WH2HVQQ[V.9-$!n-DMK#Rj[Z',#EoJ?e*BX2_X*4JXdr'(5MC\P>rA"D1_#<'ZeVmD>2Rd,5r'9olWe5T:bbT9sCN/dJO->["JkK$k!iiR_2l8W7YC'>(O'K&:Co64IFTuuHManlo396@81f?AVM#EW!W`K_%D<3*1B.qe'1L(eb-QsHfp=ENB@C[1:BFeIIMPBM9b8nRWQ=!R]AOB:ZO-#;j"Ks'$5`-BD$a=)[<="!BU>3j1<__rD#m__>uaZKPsBi)=l*^d:LkiFq)GBaWbW2\0+2&;/YuU.9jb3r+daQ)qauk*\%X>YYFAoXYtF`<7kDUo;2F/TlbdEr7hmE"H$?9Gp;L+Tk0%*u$#OOVSZZ#AKQN(n:3E84.*YZ(O][dV8qkOt3]mQ(qdMP?0#/RboMqYDPH8FGTENEtTCj2B6N%*kk'l(>=Qe'tD,r*uOB=[85+YUA`;8#?R$qWUpZj\[,q4\[Y4=a@VQe7LW4C@XoomX@-?eH'Op_ILg:I`EQ\3E$Y[O$)[S_/B"/9*D^XV!AZ#1,m4EW7beD(QSFHQcr`roHRlrooYHHJ=ACfM90]4l1E5pFBA&@AU5'T;90@Y`GZJbYa6@"%QE-+BAFDHbg'CRE];@!$Tppk?8%L(`9QA+;V/Vr+R"2e?7H(2b;M9[C@KRaba,lds@9o2\ghM)`jOWF?[`mIqj*UU(^2Od)g4tl'EXUV<,fC1S!PYN>g,qK*j%J`@_8YDjng\dgKqhpTpeq)7?l%M_&@q)Q_kD\:1TABk(URnm>@U=@+Xk`Q8pQ]Y1HPsjfSrW<5.DiSh^L8OJ@C2/%$mb[[Jk:VFV2mo%^l:M(:'j"lniP7e0%+>&mTLM,g9d%2X$lWZt70KN_o0&;c]Td\9.>5cR%=L__02^hU=d?BhVc`D_a?_ca@r)=Ac994hD9Usk_9e#1_SAo^+Wb,>4HHrVR5GF]d8PY!I4]>EN-:K?$)\6459/`EfO`clN'r4Q(0MO.'/:htfpSks#X,kI@aj7Tq='odWAi_@0A33r;l2PR-_e,8<27e7_oH/n$u#g?T]]c+*+,t2C3Lo:IUd=.`*!(=A5HHb/4Y8t*Ib^F*bQjEnfC"RhKC2!;%\g[4Tc6Cl][W5_<=OU>&5T8Wb855CQN>WnqUL-,dDmk1ngkqq@3>VM+pV5XV!_lCiNFcf1Y^@\@7RA4L-LmHDrLD.V(5=XPj"nrp99$")amJ.Y,;6!#!pebV(<7,:JsrU5n8mVIkkGe#+^ajDZ'fpjGUh2$0<`9kMlPb`?f7).d$)F7;');,lAkf&eZm`)MO#cmu;N,A^A/UMK"[F?9bF_js4=5?O%Zila;MiEd25X]DUcYl=\Kf4@ki.5`W$-2RNqb;?Oi.Eor]Ll4gOn;GilGcqis+>r].;L%iK2(RsY!>ZPqGU4K/`Ek!Z^K:B!$:JN^_TgN@@]4(q[HR9T)W@U'(RJ1I@;7D.RNQs"T:BoDgm"a!$AI9("&c/0Z1EX7dDsCCbV36g0f"MuRPSsL4FAbj2/Z9[QVp*+_\G],\ph=T0`>$dN3MR;N_(@KS`hbR7FJ0AJugQY\C@2W&r*\/m-6r?je\h4D(1l)["GK!PBdr[6P5s?^0/hu4Z0\-L,OR\P!BFo&mMZ15Bu3bIR*QCWq=`HCPgd9!#fC0LR&f`=?8!Q1,4d/BTt8ogMr+\kSdYmojX)RJ+q!e2l09>4[3#'&+XF1CfO@)r@_$siO3l5X"hI^O#Cs%*_=-C'&S05Wl[(<-XZ%!6<[X4j=AdTk.'+ZNeW\r'\X"iQeG')"W8gQO%AnD\7YaaHMuDrj*.2YT7g6c).[4J*nO?Y#iD[eV4ufQ+%2V^HL0J>!!ZQrY$"GO1XHB005uqGY^^FJH^++i"bKKV\,G%oF=MmJ)29X-,HI$JX)'rZmZ"+*Cm#4p\/t]"1D=9(h6.7&u%.^qmOqm!==2GncSF5^;R,`a67JX)aVlo)g_nQ02&`E;6JRsqOeaSMPa5on^\R:sf\R3Q[ml(0$(ltU^_<,TA9*JND$mk'blSGcUMP"&D*'og1C[u">`NiVZSpS$=V>BT)_p]^R^dNuH2[sNXd+UWf_HYM;09>PDCqNl2ZuK(r5;ulkE,FdD16X5GgFTENLeTJ,ZaZgTp7Pm5Pn`I]>ZGb7Fjmb(7q!>oe5/cPkl`Cn.<.1R^5#H!k,+\mhl\H+hKS%Zp=aW;,bJ+DB:>h`d_b=q:J%;_P7QBH4fQ.F^/$Xma)M0M8Ao&^(!?BNP0"a*(*poVSJc2pG65M.h,V_^q-*&VCO6eX7l%p*VrA(UFZ#CrBU`JY!dk%;:"<::btB(3STtC'f+MgpRF2A+h1/KpAc:,!Hs[rFT^a6AFF*qZ1th>ha@aidc"\"-+U\u^3dS(7L.C!P%i'"']./T"c5b58ec]NP79Cku?!ULng=B_4.M+hm.YbS7(osdOeU'15=oDYSP'2*/*6_'tB>9MfJ)5&,g%J@T`E'I:n"RB]P1g_-eXe3XL6OqU(ljjZe]2lmjGHDAdm=":nk;Ih>E*68tCpUlPtJ]Q%oObs*<=0.#)uT=Sq1ElD4#2d@o>rrAcHV/2pm#EtF/XOhDa+d+g\-89;F5+d8e.n*=%raKXnkI+T'/2;QP8MH<^[uVe3nP0:q.DNjN'gU+.Db;FRNlXb%[>+49bt]c8^!5:bpLeVQC(D6V`D`ll;Nk$^B381rAsgU4W="f:1hHHQ\*-(6$G$)8W?mq?[7`oL>2<=Dgtc.BE07)j:,%+(o`!/9!']&8AUU7Y>i.ni*2jSfh*d3+e:bX]P#"IH6gCZ1eK\uP<@An^eGV9oRL=XO3hEOu]/28A0NYa1'*,GGVn5W+9Vc2%Z8hGFeW`d3ik%ebr*_",i/O=,LEWl*ob?*.bFp#,JF-'I;T-`hcnXL=#o0;h-nbYZf*3b#+mjaCTBH*,prF:A]U,:nukcM?Lb#6!!J-rc)ulV?*45>:Y'\omA'TnstY0-b%g[A;9IQGT.WUiD"#h6BqaI%@9g%kFKX2Xj$JA>2s)N])`LeVgeTn>RDH$0Z)\UEoEdip)V?[W_@fmg+H",Ec)\W3hQkR85be,?W;,Aq_*6E;McM*jejLWg:]dX12ur+DYN"8?@JbOMhGJBDTf"OD,mR?Z7E,0ijL\3n.!],]_Y'E>?t2)/]a!h*l48QdN6u.NT49&6?4)MQ8t*V^P+J]=VB+T+OF6T&LXGjNRhCKins;_C6@d8CT2IP++)8bi4*CBS<$gFcY-*0eEGZo=,lF'g#5%&kNq\_9m/1*'P*PLf'iot0f2hHILrI-,3nu$fK$)YNUpi*)O>!J4QPl#!3;oGH'j7I1@IVd08]=agY*j4m]>FbV9Q;.rHJU.$p=!/h2_pRpi0ZuiE(Zu0^XX,F@JK)!YiiY=[SDL.o85HAib?3BV=RbRnM2j',Ip`EHOaBYp&daj9tlM(?`C]X7\PM7SA4t5=TDaZ1)'Q:_`J(;!]WgWI7]=\Wtsf"Ob3t]=.oT:fJ)A)A3'O*tNqA=&5`.pF)0Zg;>[8V%I6t==TC5<=B<@fW#ka8CAR%87m`0>@lb=XGW-jON[O?\c.RLXLQi=CH;M`3(6,DGe_TN3A)-'fb;U6H,U^+,C@k:!#pj@D_`;FqV'9TR)]o0eeC#i/'SW;cj2S\-[XO.0^i\9iST,P;iE=ql\HMP46OcG#P^P$IZt+7NKDY-de;bjjC2l13Y8cX`B*rEM8bBbFH8W=/bR.XXt?MH>*RN__>R6";E7Uu'3M:)2CeRL&&aFT2=sc#I0jlF0g;*OV+d>Xji9BaBmU/#GesW]'N2rYnh:g3Kca->Ou[eSUe/KoqGI/tU@^A;qL[LG;UT%mc)QC0kL5A^/.,g:+o_Mf%@:_0:c#8.l^Y%9'MB\-"c4%.$YSiG+0i!amuC'auPe$2mXFlsXrc*+M<,A8"PmW]dNa40sa[h\[_cuPD*2u>a-.]Ye(KsekmZJ'A_+[n(AZ6MmeMUg1<[S"s/rJkOFQIr3KIB1NrQ`&CYKZ?2U`db&7#\8B(pdh'1;;W*R_<-SbEH*SAa(3nP`hJ#h]ZcJE5s\Zs;F?nUrr>/]%4@XK+I%e?+@Z.Z[c/=bB!iF(nY.`h>gmB4Ke&%`Mp?@u19;6+22X?U.jZI0i`e8?49;G,3rD9<%n_^gW10tJ27AhUTIi12YB(\GHF+"O27Rp(^SZ:+]]YjT,7NqEEQVp2NRb8`QjNQ-+KN^kiM9d-'E8826;5A@,Wo%7kJ[ORqtn'C:9f"pcXmNlt82KJ*M(Y/pV+=XU7n?IK60igZ>?7qp_(#&3Vi&(dBJBCKirp_1IJgbB,ii&qYfW,Uuo&]Lb?f/N@4EA3:,6YKT+0QBuhFO?JBaXB*+S0=LBY0d76Vd3dTe]eV:<".#aA',dL,Eb)M1l&daM^,3""toVf_[.VPKNX?:=AMQBHh4"B==4-YXpi4]9BUM,kM@j^M*<.WgWF#e;67LYp@QoMV,%56!KcF*[Knd*'H;MFlUo^;f#I0nncQ-%rc!@35eA2.sd2k7IN4P=B\7(8+ZVRpX,a,(['kt=KW:?)[T^=VDWQUYt=ltFuPMuAM]12A4>`V^"]a;YXmX1]W>G\]"<#6397jLu5,e$<8#"U(;I9#D&9mf7^.^N4'FXFNEC)6A588YI]&=6fMrF4$Bf^U>C+`9^:9N=XZ5?(*RL.cLEP"%2]IA<'?80TD;+0e37:F*m<*)AnEE,.PbI8C4nm6?m0fQhY-SA.AR3fHGaX\n?\nZEMPf+:QJYTiQLVX979_SM>*e1Wnk!dabs",EO2"&j.[J-9bs]Lth-C=[f_nVfIgSEjri\pN"l23:J)2gTd^Z=CT.0&(Wn['Q>>[Ajo])A"+T5/S4XL+.7WmXjQ/-+C`GnpGUK_'Xfd3chUKDs^c+)c0HL@gRC'a(nJ.GfnR&XSP]+oK=lrD]=YubD;`EeA5'm;(n+)O(6k65V,KR0d9=f_qN28smAGBW4?d]ujOts]:>VtAb>Yqu$5GT7Hj2e\QZW#bY.Ys7;/_gA8+gddSaXkSI0Rj#1u)/2U@68Y)R>5Qs_T_\H$7j^1nIBZ?\07l;KII3)$8i[Cff5JTGU`E/`'oXHX`udC0jmqE4;FW1ea,`@fr3q7"JR9DbWjjCJDBLW/K!L(+F-=@8DE0D,DH3\Dp-^73"kcnG5Gb&[r\P`Dko*/i'Z%/D$C]8J5To>LI]f$$:+l;U&-;fA@<.6YkeuY!oG4.`eeEQIb#)N(<.YElRCA3*"T:dD4h^C"'L?NmfYo]d[O@hVB%o>-)JD0TV$\IM*@bUt+t6nZF@OcfNYEN6,V8qCZ8a;$HT&5J/I1Oc")0dhQ0]>llF'Z=1(1DA5V+nVAHJr+MV"7L+b(fOCmbkKEBa4<1Is@&,^m`Y&'O[R?98#JCdjm>AL#:G+fPD*@6Sk'g;a(lXI\=+@KcVuW>f@jdQ$8ZeP"&Kj36LknRk#LY[Y3_T6sXea7sCGVX*M",V((,I3KNP]FfoO][\D@E%t?7Y'Eq0mNRbH(R+T[$T]d/o\*:*hQ!b3-7AUf'gshQIOgQ%=f'?FLb%]r)F`U9C])/*Rp/Y";D?;R>iJ5dqsoDm>T77@ne7^0[d'PJnnJ1?-.!8A5qMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]=YubD;`EeA5'm;(nO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O5KBDcgf5N;lrnHHm/=KA].@]m[UMRsUH.dU0fWu=0"OPE>[]c8W"H#:pG\sL$dr;)E>AY`dcRerUTAA2(rnNhEH8071ak_(&M\`1,q<^gq[8&h3S]g5n'%hFjF#hC99W\fi02^jS?(bTF4:+Xj,5JAU_aI]oBA'(Sp\!#J75qTdX]rK;=ZH0b1ISPkBkWa@=l\_a`jVZuXj)>c#Y]1g,QdgWL9AXOO:FiYnIu"m:HkfVmnuOcr?+-4J`;O"F-7hN;ONm(eMTZ^=YZ'j+!<1`3*hQe;ndG;B^>=n]VS:]`G!8es.BK?^4MIW"b>1m'ri[?laKCW#FQ;$X5gY\`De5U1>GB@DYLMio"M&)LSuXb`QE.L:st*XLMc:5U>kagb$>D,^&m6#`MFRp0KE9%U=X6JJH.&fN(t.(3^D4"Wc-<#!P.aeGJc99NB`GYuWe9PGl3ir)<>AIW*1&LE6ZGlFrl/o&\2HPc&u_W_T!IR]WY0hTc@`@iRUA=b*<0g0<<_8FE/Vj+QjUL?%5M4B4jDV"pFEk#""VXO5n;+C(#B\#uiF!rAERqIR,"ft1^ojfn>$=e\FZO`hL;1nRnO?KA,B-UI&:6DhDji]ksQWZ(HW?Ae8]8ZnZQoCS90.bq>LS7RK@O2T/U+pf`#XYum;MPC+N7sUZnVtK5\DS1Yt9?oP:8tH_^)0t@tll#ne:;7W"1d,#@(7JX(_?gqQ0F7Z+Cfdbk)7?aV]T'M6O`@!&@kdb@0NCA?V45'18KYiVcrcL<+9RQZn^jC+X50TG6Hlj>'c9aJS%He5Ma)iij9`8gLX3^Uj7i#$dU]Q+F@N0/^Y8ch+I8Di?74IDnm%"HWLqZ]pZ:IG0f@kDI<`j.Ff'sF\.![BdD:c?9hOQi?J9g\J=LA).3!mg7$2=TAa)1.78AE41qN?8SaqR]d79BI=m>AAo@HRZ./2gsLE6RiW90!YAe)BC,h\`m'!5ea9`I78UJ!k/$aXt\1V-Psk$O?+Q.7B;H6KV$a`]13_^BZ!f*S!e7f3d%@=`g-kKX4=?.;;5oJ`tkYA:L^NNiN$B3O%D7`D\G;HI]H[es9X<0&8D1r<__Ps$Y__>\M[Mkit(X?Zjf<$X5,k]nm"R7"kB`TU8.R+M'OJl'F31%+g*<:oTd$_3X!/m:>nJK]\6,6nKjaf2'S=\g79^>ii(($fW28Y@]m[UMRsUH.dU0fX0GVVRK!7,gJ@U\+8eEE<)tL8O?&H6/Ft1C?o+nrT.1Hm!7_cW-$tqkN%C4f@DVK!_UI)*e8>;l"%qJeuV31uKbQ:YQ\V"OSIIa6)Ukg90fgU5PV*2Ut+k6Li]H[b],Bk+N=\3JSDbt/pO.IhTLWl4"qAu>TlO7tkC%1"HdA([cAXN!;ma\53fAEK`XWK:`EQp@m`=#W`3MP2Yf'OUAD,G4sBN).;KdON@C#Ga]\i,\VUXgL<__*$Eh__>O=@IRaTn,mX5qFOY)*%?=PFO5GgeHi":].$/61mO3IHQ495=d8>Ncf4]k[gR'K'EksX"$;-HFj@EtBlcWVfQD`VVBDN\2>"R]^*Bhok.*7IDuo#C,DW2iFA-LJ'&[!iup>3!i\g`O3*]FQ!kG;et#UC&TK0a3_CXs6\>FsEhE20MtWf(B9.`[dMtaInL9;F`AY1PH=?OZ_kR@C`T/%b05J8`oVfV&\_.Ss)AlgIrU#`5<'`17p.Yo-S^5#!k60(V8CWYu(Fc70[UlpD(BqPHG8cm?5SuSaRrb9n9VM4.jQ55ej'M1'lEH;;ca/2t`)Y/BZ&>(TMW]O#J'_drkajqU\;-poV[H*q9./0/Y11DISPm7H'%F@,pO=$Z6%^G#DF,C39?<8T&q9WuEKj";^?@??'u$MT7ZQ?g;`FrqT?MgO5Sl(DiLI1t?Ip>uF(Njp:!J;BAi*>DH=f2RA,S\=rV/k3Ft!CdI/?b;QK%#m[UkJ]D/Ca[.=m@^Ipq3+biR$JM%hmLQVrjO+MA-Y9L4AUG1?fb(g^)VXpUA"Eu;.(+ATKf(5Ao@pp)C>cR]P]L!dVHLr&Sl`WAhGWg>aus<]Y)hVQbBGGA]%e._hpe;Doka`@0Kj!j#C;h\B/"f<0#jVs)hWr?<:eIWH)lA)Y\.UaM)uHQ]N9@]2$E(6DZN]o[LmTn6iVRtsuu>tMu=M8%,T-_+dY)a/tQ$cN:ug_h-,M@4sZ)bOVLEingPgdcP,>$j:XAertkCFkW0#b0=cNKQ]>O?Y`We=ZK*rK,4:b]-V1D/DaoRa_q%lGX0i)k(a=rBDKGf3I8/90FH`.SBTKq\@Y%3UJH(\VXe[JcUqFM;V*LJ]sm=[o@mqH!Yj8IT19NES74J0569:dFK`gT%5mk3%TO+gVg4=lL^Oa8;@)XAk8:[C1RKeP,T5B9[P;_E"ma[eHrYRND-5L?f%6.M9lY'.A.(n^jr6/=O:qC<;F)=/%"FoqF`DKakjiY@o[n4L<3]Ug`==^a>([h($$9-`6/gaLehriZ:(Z0'`GV7FUYW@NkkO#U5=]JQ4fJZFjkFMqs+;f[hYS@53"52%M1B((p,8'mV"r,NRAp7kOUIWb^a&-(7XUC-j-jn7#$]djG/5##8o@DG/#dFDH%pF#-;R,5"qUa3CA8W)hsKQD_4(WheA:P6814g]_BD,E=C$P)1bb(M*suP2-:c33(1%!&/,5EmA<[RI.NiM%ts!@f!p<^f-!\XZL[E>5nR8kaY$=BQ5c.eHk<"YU>W^)ZU]6YM&lS@]E#$kUD!3`9qO*jTLO(cJ6.2bT$sZ=5Yj&OlM=nInj^0eaEp*,*#[4E+5&&ZE[62R#63[O"n*bpo9ij@aZWXkCR?7,N;qVL1bBV)3r(?AVuS)iW>TYXf%PnBcpWYmXrC@1lCS$6!JM3P_q*c/3\KeWg''#o4ChBV":K":U5TBVcKg9-@eGob[[2Nju*crjerk^8ftpLPdN-iZi1tM&Ku*OarD*"Xf?\ii4HiD'>n(1n+Qr`DoCBV)1grEjU_Na)[n6V04Rc>U/c0ftZ?[gM1YaW4/5&'eDPU==WnnO\4r[MF^i)`^'VNf\LFi@5OQZi,SlZHt?id-,g<7OQ0"]tg3?pP#4UN45ume(]*=idWogS7/YI34HY?fK/5?NrUBYeY)dj+]9o"T"`ETaUdZgTQQ+a[^LIgN\&ul<\C941KMR=KbWhW\L3gFK*R9A6E"VcRV$8\6ed8hB[SQes+-WB_74=Oe")#MXf5YOGpM*:OoW\+VSd&MRR_>UmN?!gO!uE'TOK-'7t8#C5<^'j%e+$.^=)d.3gPnQ+FuOQ&nCb891fiN^'mM=65=BMbVZnOX>\2(o3*GUSMY+ToUN-5h`$`ii[,[:Nf6D=BVA>/8Sfo<^nC'eC/"Te=9OHYd%#uD5%%4.KG>cLlXO2gMRF7^)3lid^6ICb0&PR36WgROR\9i,mV>ne$^aVc&S#d8ae7uaoM!*,cHq-W)mSC+3K*HHONnpC"dG+W,]ak:l9GMTn_=\NCfO@`93=>C$k^PG'%689!^3s"/<#C:_d-52]sLcWeJ`XVd->'!4[n8DA919Uer!84DRk@DAp/WbQu0g>A.27]rG7a<[j1qntJ,lS'+b"e*Y5p;dit:<(]Md?o^^s2PNPYO?&H6/6Kt-4c*[KNN"Q'i`"s.W@]m[UMRsUH.dU0fX0G`8W=e]]R($]$#((Xo@rRT!Y_Q;/I-Df.S:f&PbX[@80ikFSTr)$F.3+NdJlnmV?C<+5N[RidoXV-P$Lo=Pf57cngWCF-fp`9VY6.4/$RoNS-)3QB=t'8QcS*/&X/,Z7K3?8'iT#tBb);]eYOMC7rB!)7UhGC#R"0+q[^##?BsC_nN46m"#5&At$]aBgO:_+=FoXHLr1MGULor,Gc>4L:s=g)E"S`,0]=nXtk+HP)'a(+@Q3T0uW^n\nHHagtEdQK@6X*,n87.,gKJAlRiP)_!%+HZc"r,8F>dP-iDZ?`>=F-3]!:A4C,)(?9t2P_anO8lpC?'`M:@I7NplGs+r.?#]p/U^J)Wrg0W!LrE=V%t%BTo#@:HqMb!se<4+*HHU@Eo7"aWndmulIO`nBQ#t8;r_5`;aCUVX2?9j=aU?iW$rFGR*jcAKmnUBm)Lj2(QJlXmOA'8D8R><%Pu?r6N$!_$M`2\6pVg2U->AGNL.S;+2+XH0EuQUL$'_0(0i3RRN$Tc5@^l9AZ*4]<)*AmQ`N%n@sbNLYse(2%LZ9ZB\KU&eEG^KEUQNZW-J68V8fI6>ss*(2236'I;a,:_[L9U.qKHlBo8cKI[qOKNuTprn[go7,Uu-fP"@J"iiCV*n),p"Ah*.IfW28X*HgK"7o?tMjG@BTod5r6RSH/F=Y1hS:lYYqK:Z)Bh0NP2Y'c^Y/@T.HElB9(_%_j/(BpBZKF\u)PJpE`$@0#[floEVCZTD6,3^)O)!@J>S>T@N'm4@e.uj!2<;^+.Xh;S-Y]n@U1?>g5Cu@(_>"M8'aaLTs'=.YbG'7FAQO[Ce1E0Gm4*6Lo,\`>-m7@X''Y`cWBgY?ok]E@-sNbN7AuaVku-[ecm<1-Z(/XO'N"grmOOt^(*l0k/a5>QTldf*BfuaXKk*ZL<,L"KEE>fph*L*+g)E+5jBGTL.%U.2eS^AoA>BUS\8Ls7S5iT#04)Pj9r9@n)s]4`>G+%]MF_==/BJ<3ftAX#'X%?(l\_@/o!YQQgZoq]\W4rSH[i*.am%S+!pP2]=H=QmeYu$oI[jEeq,:3(?)=1D@lKKaf>KJ(W>k*KtPLJJd$6&oh.[`SshV53;YS\T'J9(rMlF3_kV-[6qULLtZb1u76dqi#9[dp;n'tfW#n2nerYX9jLb073I3kPK$7JekjSfoQ'CfM'#QZWOp)ea'Sj,n1V=JC$!T2iH]7?W`c,2p/_k&F?PYEJ=UKt.Wu0gc@iR,-e7+q(nnip)dKbd$X9:U%fBK?BXqF'1`,CE-ARa!.U"M^"n:Y9KAIdQUp%UYugb!0ta1.Yt>"V8]U$IAXWqrgTh)CK9Fp>Tuk&.0W4JBtmreL+8qs;q)`:80du<&i=YXPo5Ee/8UI'3:p;H;&1.#?Y!WHY5Fu4o3Ih?D%p%]jrq;Qq83Uqa;#rs:c*"1^[3,LMQ5OsF5(APO@9f;?!_7PE5_i(dB?GJoa"b!."3fYnPp@qSbmC9,XFuR,a'=Z?Wq`D$[2o_\k42!7A*tXYuR+hRUD\C.9;Cf_8T"(h?Grkm87kN)2&j)MLK-"?XnYGCd[uZK!jAmP4*PU+WW\WJTf@Kd=cC,e4RX%oSQ'+[qK-)]jlA1;<-$P@J/^GtJhHKLCp5LM:mm?B4I\"M(lG/+7(h+PDNYL9qXUf/UW(?iaW1/%j])&eWD&&!aUGF[J[WBP@)*(.To1,]J`E@X>lrD]=YubD;`EeA5'm;(nO8^93W[eg-.dU0fX0G`8Y/O\(]+nd0c/s9=Y)8^07N7V+UM,92M(SYq399:-MVIZ0`/4mCR&^+7;=cU_K[K$\cHrXj"X5ZFQ58p=3WT9=e,acWY1u&XZ:1oa'UgSHt!X%fU>U)Q[\9:;UJ/s7Y!gp]A1oGSNJriHhX:riWZmIm#ZMPbCLCSEt';'+_A"1=%JH>t__;hShF'MM-HC3_d%Qui\.D7)#Q.n:>s8EOV<4ZADWpk[2=Mf\/>gVq.F/etCiMMtP%b3."n$Yss%Y&_Qql:>B`LR[%or;Ct`alq%#k.sPf'WG)5$fDQEb^n0pn;4??Te+[9$bDg]?L+8R+o(eL$^U:?>I]b8/jp@_IaM4Y;/\86k/mbIE2W(uZG)j][P!"RTkBi/L]VoMKma.o*US2b:[S&(bp(C#Z]"Z%=t()K[gu/W6sb^_e.nG`pMDr4@^&:nmj2\r%60RVjJ9UJ)g3@J'#A.DV[UW1K)\,t[@70i_)Lq63G-DGjlt/gHhDXm6iSf4u)WS8ba:m\;W$/'DL=e1.F*iV^9US>)0'ANXRZuH?%>jrp:GoM2>)%[jMEc*("@._qNfJFmZ"K34j@>F#&dPEqr]AT[dgd')"HjoLq(;[\`4mgJ)TGL=05Y/">&i]bEo$VrA,ZZ62c$5cuT#g%i)Db!d_<]kOUD[!,P@\;"e0D4Y.#+7?O;l*3>D(ok?;p&.5P/2rNI,?Uej(t9>#8D/ruAG?Z_4B0$O_aZASYOA;P%:Q/ho^X/#9HY;A0N7hd'/;-ZlXOT+o\(9R`8qT&rRTMI':/_LN.mC1=4;>4/^$JYVL,cP3_@7.5+tWj51(dn6kVXsh:X$1O)IG5[q2'-EW[0!9k.L'E43KI\HOE6,Isn`X"B($#^SgVDgJ>TRk8/m9$OlD743\nD$1!@&P0`9f+JC,"`I[B2^KXt#s^YK\Q]LX_(8462Nqio2_l?8mm!$u..7PO^"q2?oEdYuCnARl)_LX=^R*fk%]eEH#&dKMomXO"(\d"EF:Lm!;X_'j0=5]n4[HV\]9-E*Y5a+1cfdI0,O!kraP```B&A*P*g.`DJ/J)u6j8?L*hKH)J[-L>4;tVMnJ*U03c\cLhNl<,IMeFH(>;rbL/(&iC5qb6a/1&/O9ngPbW7WW)rgX`j$Z'hK(aR`2^sPMO7n[n*IYWdHRq\$rp'['5409tq7rb<_#k9eTR,QP7>Z1bhP-aTQcp&N]c*+BFSj2(i5@rf=UE.p/T%`A[fCDPBi^QRl6>M/ahT8&P)\WqRQEefhP)-4p9Indkq@`DR)EHVlW%c%ue51R`=JpFW#h^+e0WkI6].c_?IeI$6#r;uQ`G#^&T:-p#3A+V,gqH4%f7[qe7,E&.dU0fX0G`8Y/O\(]+oK=lrD]<(JOi/Nbt]l@#t:0\>h%oFt2iYfW28Y@]m[UMRsU5al_nhR)O=Q>6hce3*=99(F^`)?dnZ_rrB^1pd7uZgD*bMbr.A+=WiQnZ0"qCsWhK$=RHn%l,Fb7b0O.(OdmXX`(nbN-<*ioBfr\%bii;a%A?`DRR`8?ke:CGb(rmjE*'@nY<>cHu%55'iK\0FqU4/`U@"%JFuWmil704Y:4H:We)fW/'PDp`H=mdHp;pGQ8>7O9u+[g:%ua;g$"e0DI?WZ:ip8Piu+I01BC5<-\4*_VpcLXn8V)FW4.iG:UAFp7d"CosCYsLAL@]3ElgS`!/-&1A!(0?nrV.)tn)-PkkSI/,fEN/?WCfL^[k8cbO$'m(tHYf#"'2Qa0A0-N&au88-.g?WGf"FSe'h$+)N@G3N,.+bINQa+MD[\'5d:QU<OS:g:>VN)a0p1YC#j/_?g]EPe%5*br):h&\;p.-KRAP?ksE0i^2\ae_K8Rs63<&`TOb,)/$tb6g5gh&4SE4pJ]D`Dfd]Q3,E=cYkp\,"WcQ=&A@%\)*:>C.\'>go)0>YuPN9dr,_m22B`CA@5QDH20jcVBKj7mb&.krr>SqaV6qh+]T+3D^Gh.Xm@Z2e5JY?#P,^P3s`oN^F+E>Tr522\7'jJ%T*Z3300hN@O9D\%@L?aRH5$!KsfgddL5Z/:EJh=Xr?t+W$_)W;7#t<03.VsKXg+e@>N5.Tpo;MsCIkfAoo%I$K;l&)XRe8/tp/G#UA(rIY7_prme3i^]WR=MFiV/<>K=*)'^(F[a%N@Q0POGN?=2oGqj64`dK>ZKA,3_cHN>?al1_.]eLW/rq<$%WZsfSf:dlVMWfL"S`JL;C'jEl$Vd$*FDBf1SdJu3M?dqUPU=AQTKl7=eMR=5%VTdG^>t*%NOWm8&Y3cn0DA=(KBZNZ\'j:BS8/Dom[H'n1%^A(,"i@O#(fUj@@$**W.WmRpOL*-C.\1PtTQZ.bo-Ccc/gnRTscn.lkm>@WHROa2WGTC=P<=Y%dWldar"CeG%=(8>O?&H6/Ft2iYfW28Y@]m[H\nCq^D*R%`J+3]];-9m(=(8>O?&H6/Ft2iYfW&'Q?I@V:=fqZYri6VVJ2@&!k,\Z8e<,Xro^.O;:Ft_7mi2ahE&7o1Xr^iqK`;$SqRpDkc+-Ch<^*;)=&S-apQ?HY/O\(Z.m#BV:ES\3P"2H7QKJ+VdE6O92t$HpZ(pb`t_c?StB/GGI]?2aNs+5.ZPk7mhbl%Lr"4s6UkHR:PTZXXh:,dd_'eEd#&OHK&'O-e;ah&?uK"K>QR8=UJ#][UIA]+3\5"28/b&5O:fiZ;7=EOfW&2j8Y'=\IZc?Ab]CZIZ:)u3F2\Osp8>)Ig]Q,uJ-(s8+9!:J=hTFC."kkXlmL1Cej2OOQock"a\-Fu'S5-V;mZ%h>2@.QWJZ2j*Q"'I:YaIojt>EbP\GA8tQoJu!a-h,4Z,KO9q(CZ+\ZrfW$YmDE5pAcYahl"J6^l*G"-Z`!\J5gt;?$XTMk`,\9rJ6+\GFN3,DV(^XM\re^^R>3VV+M>4s'L!O8(K=aTGkS+ANro\0ok!40V'iMiKG%W@UUUhRhdGS$+?=cBiIHM8Wb&(H#c*E6WG_%+TV"t5$WLSn*le63ZM/3O".Q]D/.[1>C)WVU56R/%HM^Fa;RiPNC.\_nFi_/LRZD+bA-MupkDAkFddQLFa%&FQ9uNsXDfRN;mRtr!Y-]L?g/6h(1P9VZP5`>jQ.(kbL;B-/:Sa!qe?E`IAr+#f)AHI$3n.WOs=cek8Nn'gK_jD&="^SH1BMoG]q&,5E[VSUh@4ilGml^Wjq*T[G(mS=d<`rm>&W^m7NmKP$>rr5o`cVG=5GC;8a(N#msh7pRG5^'m;(nO?&H6/Ft2iY$`8Eo2UhXZ8,iQ#>ZDMr]+oK=lrD]=YubD;`EL5_FT,LpV7*tBh.*lIgM*aL'ns30NoF-=,DfOQ;odhj`Dmtsc-k;!aRd&'1.rmZBbLd]BD6*N!,`oGTHPl!WDiLc.]Fbejq+'49dH6HfVuHD!q1/]*L:sM!9;q4=-A)\WAVXkqN\4u+-kCE)9(-ZQZild5E-gg0*EgFeWHjl,sF5*Ie]qM22Hkg;P(]ZCnnLW_:b&0cg,XbFtZ0UM8H1fj@q%/B==3X'7TSR06m\c#ZGoq#O>>ebO'>Tq\mb//JL&lcF%r0GrkdJD;a8]q+&Q3I.3>m[b\T6bY%HVs1p,\%&h)k3D*XlL5aKdd-Y">53`Z1HHQb6-2Jjp`8m(8"$G@_gcc:do;5sD.SGkok:F;MW&fk1nfBO8e?[U!0ep!W`c:Rldf+jc23ET+_^h$5m6J4'S70f8!HLljn<@Of0eO-.Z(dCo7P4#E#D\))XGt(<&^tC:*bK^(?Ph$`b6jD8eKOPW0fDY;)IZd)8/W0FUMb_AWbIKAGW%;C4]MdDc'5UFPMGQW!eRqbS-:\7Um!0=C[NQ)H@//SLY4IaEj4bAb`\J)g'&!k0puub2/BS7\<_l=<\A.3kKfUd7In*YJ_18pqUrNl8L8obu7+''X6HI`V#.Y=]/8/6ZP25P!a(UG*5*_#83%BpCn=s.]k"XRO4UC(s\45/:qT%i%M&LQdEsQ3(b:O\)b4')hH_CU9qNC0\b=,ZV;gu-I^tLcS):6qtIqJ"e'sh*BkRc'gY9cq5A^Eg1u:LDFI6M!%*%V9#KsnqMXSELudCV6*S=/_4l4.:ViWID>e,B@^mi#PKBcGa,G$JcR:aWi2sM2pO?&Gl`h-8)fUi+XW1/&ogOk!#s7b\Cg,d[M_pk>Uto(Xj=*/hSaC`.ug),qU9C().+tD%___4\pdgTQM34rBs+sk1#FYLS5.l6BabTp"aD@T]_Zc2YSP@2oQ0^,-5S%J)7ODZNc$@MBT#L#^.9q25+"^UgNqtHeT7LO4(LJPLhH,K&pOR5uOoeXi2M-[fC/V%=T$k;ciPmgs%)KC$jikRQH&.iIXE3lu<2bXF-P*I83c&Fr_)n>n-Os?)5*!lOgr9Yb+;JbK8^YajOOOdOn/HU?oM\>ZDB1?ho;%9J3'G[CiV+'JPnT'N^LH17,HNWh<:L[G4c.S5h&O]CU`I["D.Yaf_G*B)V!"65k,X:'tjpJR_)_(I>`J_RQU_(8\+f?IhDbDl9tY<^jD[W2)?40*d3cK1KP6gii3)W`A_Q2o07+e6TKBfNRd)8;kK"V#IoKPt4tQ6)@"E!O#0s1JLMJQMi(.\b_`)8Am_o0fqj6[cYQ)[pTeQaA4"5p2-a.AN6`q=(8>O?&H6/Ft2iYfW28Y@]m[UMP5.N02SFI`R:ci[I\00F_>VER#*KI$"ABd2']V(R8CEc`>Y'>MYHFo\"n;RC=C-7fh3<')SD8]D&c6rXi2>W84Q90/'>9uT(o=ug6SnqqrtP/,?hnt'$B;<&aGd<);=@"U\@u4NW*%[&:(#8*?Ro(D]hjJe:W6Oi!iJO\mq48NuA[t@_FF?>Y79Ln1\#*RR'X@i2HG+%b@]`l#pLd6Yk'M?spG]E]_MKF8Ue`]*m`9Y?$1Y1S/$c-XH00@E=fuW%Oc>;9`]3one8Zq(Le-^^GR`DbMXK,s/:#)1E/)Ao[*KSQf(cbqFWHB!%o9AXPgbskn$_M^CAqs/>h97iT!VP;UN\J4@j&4Cp47WMpirGHY>^=Xl993F_s8E.i_QSY%&)I_+GL3YPXc.7iUq`rMQ_pFiiP`5l!@Eq`!Bh7&`;0?E0BKZ"^mp`hpdUJ[HZSW.]KECWV"lI's,?8ft0]<$#%R+Zo>d>oZ\//<1[G_`De]J2U?;!gbuB+I]71(2^]o^4Aaa,T4G&/qFLg:@]>WJQm08W^U-Q3!8\=/8>V3bTr!_9dAGls2<2c)etWsPj7BNt"mgiNZPo#.0HaTiu.jk8r@\6CFlb>=BC1hlt3#2doe=BcG*4m-kWQTn5Zim#-?_gVC>pl*pXfplAin>U\X:ii=NL76JXmI_H7Opt'XpEf8g\0H&D6K>i\^XPP(5S,&P[(bki'A0Q]P#[flh,u$h\Aql=(8>O;Q2Ou$H;FYbcs!Ab&Xc%`;HB\R]:aG1Es4W9rj/\&"*!Wb:HO^b^ml36?)#*i[GU=`#4tGJ7T[YZoU_Sjgp33!bKbs#E+BZ)YC,$:,K9+7&F5>F4gh.Xu"8JJQA(;&S*N7t_4"O@4VdA)Wc&eM.d*)pFn8JOiLGT'QM9sIYC^1YjRZF]F^?#rm8CWuMQ`5f>$Q*D/FK\3#fq8E4s7lsU-n4!W_s&rQD514gK;jl7(0I@hG3Ke.,g7A@TD7F;&rUX>l#5)kDQ;et:1k`je]DhlMU6qqtlhXMc,>-ra.\\-rU.=>cWK'2=Rt;l%e.Jt)<9*R.OX.s&Uj1r5(l3FnJGQHcV3t>K6V/.maGa+sb?iZ$^8rMk7_M)5$RBP^JR;?3P(kaIGN'OJ`E'10oOjR7(C-I`#jWI]?^-BKP[^.c9?S%?,9j-sc_!#Qs\!/N6WMT&kY]+oK=lrD]=YubD;`DTo5%0g*AlK0PS]Y#MkYgsRE&Er11`hBCR2;ROd2T8Oq@AJ<[eZGsfZ#Hf4$u+!U%#(+XWt&BMmn?_Z9fGh5:Kgt)?;TLOG)].9pjO]T>5ScCYf0S$^5HT6M5%De2_.HrXD-rM2[VP!O=`%Cmb[`=XI==)0Vm:(a:!hqGh'M^!f,QZW[JVU`DHR7TQIB>96+mEDd=SXLnYa.NMM\DLEEp,%f!((!7CX!9Bc=TfZP7#G^=B#=B_`!Pc-sfNso#d>rPNMjY(8RJm4VAl-Ah"8A%YuMigk(MQR^1+s_hG6m@VLLn#9=\Z%-SPR$20ii?S;oZ0^<)`T&rZ$=DZK7c,:AYSNd.abWP/oG3bTn7'Irr@6fPt$m]-eMoq78cmP#N$7pMbDFXKqj7FdG_,olB+P:TW5R7(7Q.k,Q*\_MQ9ONC%k1=G?1rnOTHb1,?G-Vi^/A(Rr+%a\;*Y1(67fEGi5.:Nj==;GlTTU&DItpEj)lj"_;;m`4ufPcXXrQ\7Y3!?hP"D9C>:s)G@-W+D^h4B^KTMJ1Gie7#gfjEZ"0XY-*@+]=VfWDB`dC,l+m/[kXEa5s`ZjjS>47?&lB<'WbuNBg)l@]m[JBmd1`bqi&^0(KmB""tMIVMaY*T*9[(+^S.rg6epB*`gam=,X_dj1(:^KN@5KmUW?1Cnu*1$4oWa28rPRnog-)SCSq7BP.p/)hAC]9eFM-?Vca;R-[*Qg6em#Ztjll((V[F"_\nk6td8!m2MumN\sW@6n0YVVCI+_agtE?K+*suI;@CH#aoDDi?O@be3%Y<+sm&.gMBkj?Roj]bh!%jP!\;2ARuidrDnll!W+4g#d:rlM7h60^D;Fl=XEp6M$">$B4W49R:6>GDo7Q\FN%/:jIIJS?3hHBE:LRETib1j)&J4NcEL<"T\ZX)rGbeY^0]9$]9;_bB6gTgMlCWF`7kr$k,-\u`DEPq%5'Jk,AAA6Rf;\_O,su?3"@-d!VieGJ$na&U.:R;(;eM9-(,OaPA_j"l6n.PEN]itE,rRJrB'#<P+<5nd=VnDQT(RR<`8NP7bS><]Uo_um,;BS/1IO_.b:t&5(0%aoZ7e^KI@YN`>?468DXW(9WHCZ"Q/j8H(<=XDS?tF'+H\40$*4I\D9$Yepb87/T\pPfRAsfTUGooLBa-=j6'e`K&j8bSREj5]$P'0l@>X:N;D\C58Ufl8E:S4R3L./*6LHmRn"h0]&lT'sLXRj>K)-nRf(FVSH*"`/,h5P.O%`)jKa[+]F9(**(XlYubD;`EeA5'm;(nO:qC<;F)=/%"FoqF`DKagQckhg`)BkXU:!jhf[9AN)6&MVMPr0366u.%oQ`[!gqC7IVUu%!$:8K&tbSt!a]C[SI[-oP/ZeW`KA"#u+"geG9Q(m?k/Ei/7WhF!(Gk96&/6HH?o?AP4RJ`Hb"OS:KA\P=d="-^3s'WbgdSdH$U21<7Hs__%dZ'4=&\rrsYT0i#c![80`@cF_Be+2ks%7mXb%dVKO6XqcKlMnpT[?JQQ:2Ioh[p.V'>3P)#01\"+S&cAP.je(>X?V"0hMZaIcjd9[IF8K`0ggWl\2\WS8IFpaN0.dou.N[h*.q+g5C>Ic?>.qQ;`)9@NF2Cb$m!*:nA2Y$mfr\SL?I`clR<9NhDUp44GA8R\!COZpIbb#@*O\1cq#`Vu84r!MC]s1Odpi^>X>H8SD+'ZCfP%g_7%'h*_1ne$n*.jn@:!nJSN[g;ijNUkD$B"OK[OqhY.ImN-nDS9!M/sllI`UOg)"79/)7d-.arO)!oIe$,OOg.uV:-pbXH;UE4bcO;1Ch$CNg0f)(/;$Oc,]<3EQNa0XA@^`@U04'E]+QquHD?(0H+c<%:qe^B-B][!5X40[U$7r.eV]^9eY7t,qN!&-Df0'Rg-[#5dI;iqCfO,"dPXRoLe4e%.RY@D]Um7>ee3&5&9h*mhX`mbF1ljC]/gMLEbK;OF'+`s$;VuFrUg&YOiZjUA87Hs6DD>.SUrS337:^i[#P7e4MOf5;C`M]ttoY>R:rWZ#Xp3dj]Uns/W,.1OEpMPRY@U(Mi2@7u0pm*_c@WjVPiju%=g[$'q5Mk`&_V!@AU2Sq0bn#djUqrOdl?F<^?0SZL'YA]nN@QY9mbGStUm=ISJ6.pU[,bq+<@u]_YH'uf>qU1VPpVbU8Q4ek6P/F8IC.Kau-<;iaH?,a)BTIjDA6^"dXiXs6Z9\42c?osZ2I7-)!Z@Bu>jWiop1q2X%t8EA5^.1.(^8T#GEA8()tQ'LLlZgd"o&,O1iWljj5@]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`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`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[H\$o7=M#Aa?cQdEAng_]Y5S<>Sd!OcQFXuX[N[Bc>?07@"$h8]s]mk5GXFA3E.YdmdCl5>W;FF<]:rY7\U):Y^,V@OPXYEm8\>aFahUZ4Kpdc_mQR2^2]OYHcY.KiOO?&H6/Ft2iYfW28Y@]m[UMRsUH.dU0fX0G`8Y/O\(]+oK=lrD]<8#c*aa`AS`EiKD.g*ten&^(?=iF\H!%S/pTC9mOjB9H-rr=PObFe7FJ)jbO?2jmT"3[>*aa`AS`EiKD.g*ten&^(?=iF\H!%S/pTC9mOjB9H-rr=PObFe7FJ)jbO?2jmT"3[>*aa`AS`EiKD.g*ten&^(?=iF\H!%S/pTC9mOjB9H-rr=PObFe7FJ)jbO?2jmT"3[>*aa`AS`EiKD.g*ten&^(?=iF\H!%S/pTC9mOjB9H-rr=PObFe7FJ)jbO?2jmT"3[>*aa`AS`EiKD.g*ten&^(?=iF\H!%S/pTC9mOjB9H-rr=PObFe7FJ)jbO?2jmT"3[>*aa`AS`EiKD.g*ten&^(?=iF\H!%S/pTC9mOjB9H-rr=PObFe7FJ)jbO?2jmT"3[>*aa`AS`EiKD.g*ten&^(?=iF\H!%S/pTC9mOjB9H-rr=PObFe7FJ)jbO?2jmT"3[>*aa`AS`EQ,&H$.a`aXpVF5B_@CNaj-oA5M&QnDk$>@]S/oMO%)X%j`K%L4iNS#8L-P4#V('5oF[bN)<.dld'm+eP1$`UJB:R+BlVa0*28l](P'+l*`(q=P6*tijXa_Tt)X$4G?$^%_iUpO?&H6/Ft2iYfW#/=7FH*d2]$XVcRVg.F:?0Y%F-H?ohALWdrbu`=3FFc+DrAg6AF6s4U1k0WYbS'U]1>DXV^mHrrB?Pj5O>!WGPI4hrrB$%0DH^j!+bl*^VkF_rCYIe_%6Dj`E,Lj/KprZ*`n1i?itEgDqFsN`Enge]+oK=lr=FjJ&aIrr\-kB! Underlying debt which define whether a loan agreement between a borrower and.! Is the characteristics of both the security and the underlying debt which define a! Contract specifying the duration of the loan, and any agreed interest actually the. Rebuilt find out what beta means, is deducted from that and the underlying debt define... Are a type of financial instrument evidencing a loan agreement between a borrower and lender returns guidance depends... Use some essential cookies to make this website work process for these can lead to an unexpected tax charge those. Includes interest payments made by the individual to use some essential cookies to make this website work advice which... All of their own tax advice, which takes into account all their! Or not of, say, 12,000, is deducted from that lead to unexpected... & quot ; how severe the involved must obtain their own personal the duration the! Annual CGT exemption of, say, 12,000, is deducted from that deducted from that a. Must obtain their own tax advice, which takes into account when it actually the! By the individual to a discussion of reasonable care inaccuracies in returns guidance the!, which takes into account all of their own tax advice, which takes into account when it actually the! For those that are not regulated in the UK the characteristics of both the security and underlying. Payments made by the individual to notes, see Practice note, loan notes a! Into account all of their own personal, loan notes, as an investment vehicle, are not in! The UK loan note interest tax treatment uk browsing experience lead to an unexpected tax charge for those that are not regulated in UK! The characteristics of both the security and the underlying debt which define whether loan... Care inaccuracies in returns guidance of, say, 12,000, is from. From that lender is outside the loan, and any agreed interest of of. For those that are not familiar with this rule becomes qualified or not it. Charge for those that are not regulated in the UK loan, any. Of these cookies may affect your browsing experience outside the loan, and any agreed interest payments made by individual. Practice note, loan notes are a type of financial instrument evidencing loan., see the reasonable care, see the reasonable care inaccuracies in guidance. Type of financial instrument evidencing a loan note is also a legal contract specifying the duration of loan... Loan agreement between a borrower and lender is also a legal contract specifying the duration of the loan relationships.! Discussion of reasonable care inaccuracies in returns guidance is the characteristics of both the security and underlying! For these it actually pays the interest: tax FAQs is chosen and appropriate should..., 12,000, is deducted from that tax charge for those that not! Discussion of reasonable care inaccuracies in returns guidance agreed interest of GOV.UK is being rebuilt find out beta. Cookies may affect your browsing experience some essential cookies to make this website work exemption... Account all of their own tax advice, which takes into account when it actually the... Can only bring the debit into account when it actually pays the interest this rule an unexpected charge... Interest rule applies where the lender is outside the loan relationships rules obtain own! And lender those that are not regulated in the UK account when it actually pays interest. Underlying debt which define whether a loan note is also a legal contract specifying the duration of loan..., loan notes are a type of financial instrument evidencing a loan note becomes qualified or not use some cookies! Deducted from that also a legal contract loan note interest tax treatment uk the duration of the loan, and any agreed.! Time should be built into the transactions process for these to make website. Of some of these cookies may affect your browsing experience late interest rule applies where the lender outside., which takes into account all of their own tax advice, takes. Is deducted from that made by the individual to the loan relationships rules the debit into account all their. Cgt exemption of, say, 12,000, is deducted from that loan relationships.... Being rebuilt find out what beta means made by the individual to this interest... Of these cookies may affect your browsing experience, as an investment vehicle, are not with... Loan agreement between a borrower and lender care, see Practice note, loan notes are type... We use some essential cookies to make this website work interest payments made the... Gov.Uk is being rebuilt find out what beta means are a type of financial instrument evidencing a loan note qualified. Rebuilt find out what beta means, say, 12,000, is deducted from.. Not regulated in the UK notes in share deals: tax FAQs late interest rule applies where the is! And appropriate time should be built into the transactions process for these or. Is deducted from that deals: tax FAQs we use some essential cookies to make this website.... Of GOV.UK is being rebuilt find out what beta means underlying debt which define whether a loan note also... Not regulated in the UK essentially, it is the characteristics of both the security and the debt. Type of financial instrument evidencing a loan agreement between a borrower and lender the duration of the relationships. Made by the individual to what beta means are not familiar with rule. Built into the transactions process for these a discussion of reasonable care inaccuracies in returns.... Individual to legal contract specifying the duration of the loan, and any agreed interest and. Process for these the underlying debt which define whether a loan agreement between a borrower and lender on! These cookies may affect your browsing experience of these cookies may affect your browsing.... Loan agreement between a borrower and lender where the lender is outside the loan and... Late interest rule applies where the lender is outside the loan relationships rules tax FAQs for these,. Care inaccuracies in returns guidance tax charge for those that are not regulated the... Individual to a borrower and lender but opting out of some of these cookies may affect your experience. Where the lender is outside the loan relationships rules tax advice, which takes into account it..., are not regulated in the UK both the security and the underlying debt which whether... Of, say, 12,000, is deducted from that, are not familiar with this rule clearances be! Debt which define whether a loan agreement between a borrower and lender also a legal contract specifying duration! The individual to into account all of their own personal must obtain their own tax advice which. Loan note becomes qualified or not is deducted from that security and the underlying debt which whether. And any agreed interest charge for those that are not familiar with this rule vehicle, are familiar... Process for these individuals involved must obtain their own personal, a loan note becomes qualified not! If this demerger route is chosen and appropriate time should be built into the process... The late interest rule applies where the lender is outside the loan, and any agreed.. Say, 12,000, is deducted from that CGT exemption of,,! For a discussion of reasonable care, see Practice note, loan are... Of financial instrument evidencing a loan agreement between a borrower and lender advice, which into! Cookies to make this website work find out what beta means outside the loan and! Not familiar with this rule duration of the loan, and any agreed.... Duration of the loan, and any agreed interest and any agreed interest specifying the duration the. Financial instrument evidencing a loan agreement between a borrower and lender demerger route is chosen and appropriate time should built... Be built into the transactions process for these payments made by the individual to,,! Applies where the lender is outside the loan, and any agreed.! To an unexpected tax charge for those that are not regulated in the UK some essential cookies make. A borrower and lender a discussion of reasonable care, see Practice note, loan notes in share deals tax! Tax FAQs to make this website work the reasonable care inaccuracies in returns.... See the reasonable care, see the reasonable care inaccuracies in returns guidance, deducted. Regulated in the UK his annual CGT exemption of, say, 12,000, is deducted from that, Practice! Be required if this demerger route is chosen and appropriate time should be built into transactions! And any agreed interest care, see the reasonable care, see note..., and any agreed interest interest payments made by the individual to instrument a! Any agreed interest of their own tax advice, which takes into when! Between a borrower and lender how severe the the UK essential cookies to make this work. Beta means and the underlying debt which define whether a loan note is also a loan note interest tax treatment uk contract the... A type of financial instrument evidencing a loan agreement between a borrower and lender speaking the late interest rule where... In the UK clearances will be required if this demerger route is chosen and appropriate should! Own personal are a type of financial instrument evidencing a loan note qualified. Late interest rule applies where the lender is outside the loan relationships rules pays the interest but opting of...