��ࡱ�>�� ����    ����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������q` �R�&�bjbjqPqP��::���6����������.�$���4`L`L`Lh�L��N��"�O�NS"pSpSpSpS��WL>Y���������������$>�h��N�����]pSpS�]�]����pSpS��jjj�]��pS�pS��j�]��jj��������pS�O W^����`LTc4o�N��,��0������f������������Y��Zrj�Z\T[t�Y�Y�Y�����ij�Y�Y�Y��]�]�]�]-5D5����������  nf � ,g �y �k N �� �e ���v�The Research on Accounting for Income Tax of Mergers and Acquisitions f[ b� �VE�f[b� f[u�Y T f[ �S N N �VE�O�� J\ +R 10J\ c�[Ye^ L� �y �NONO t^ �N g nf�,g�yu�kN���e����� �ڋ�Ob��fN �kN���e����� ��� �vv^-�-N�v@b�_zO���xvz The Research on Accounting for Income Tax of Mergers and Acquisitionsf[u�Y T N0N�VE�O��f[ �S c�[�^ L� �y @b(Wf[b��VE�f[b� ڋ�Ob�� ,g�NNa͑b���T�Xf� bb��(W�kN���e����� �;m�R-Nu��[f[!h gsQĉ�[ �j`�[f[/gĉ� �(W,g�N�v�kN���e-N*g}R�z0�b���N�N�vf[/g‰�p0`�`�Tb�g �*g�{9exvzpenc ��Y gݏĉL�:N�Su �b?ab�bNR#��N ��c�Sf[!h�vYt0 f[u� 2010t^5g30�e Abstract M&A stand for mergers and acquisitions. Mergers refer to the situation that the assets and liabilities of one company are transferred to the other company and the first company is dissolved. However, for acquisitions, both companies keep their legal status and one company acquires the control of the other company. With the development of the society, the transactions between companies become frequent and the scale of economy gets larger. Moreover, we find M&A become very common in international world. China, as a large developing country of WTO, also has an increasing number of transactions about M&A in the past few years. In fact, large companies all around the world have seen a variety of benefits for the development of the enterprises brought by M&A. And at the same time the whole society is benefited from M&A due to the efficient allocation of resources. However, the rules and standards about M&A are not very mature since M&A are relatively new rising transactions and very complicated. Fortunately, the issuance of �The notification of the income tax problem of the business combination and division transactions by the State Administration of Taxation� (No.119;�2000=�of State Administration of Taxation ) make up the blank of tax law. But we are still challenged by accounting for income tax of M&A because of the differences between accounting standards and rules of tax law. In order to gain more knowledge about the problem, the essay first introduces the general methods of accounting for income tax. Then the paper discusses the relevant rules of tax law and accounting standards for M&A. Last but not least, the thesis talks about the accounting treatment under different types of business combination so as to throw light on the problem. 0Key Words0income tax, M&A, business combination, balance sheet liability method, deductible or taxable temporary differences, deferred tax assets or liabilities Acknowledgements Four years ago, I was a girl who just graduated from high school and knew little about accounting even if I chose international accounting as my major. But now I am so glad to say that I am really into the accounting world. Thanks to four-year university education, I have been cultivated to be a college student of commercial sense and good professional knowledge. However, I am who I am because of the continuous help from great people. First of all, I would like to deliver my sincere gratitude to Professor Jinfa Jiang, who once taught me intermediate accounting when I was a sophomore. At that time, I just stepped into the world of professional learning, his guidance and instruction let me have a good knowledge of accounting. Without his help, I hardly can finish the thesis on my own. I think his passion and profession will influence me in every aspects of my future life. Moreover, I really appreciate all the teachers who once taught me in the past few years. They not only help me grasp a lot of professional knowledge but also offer me a variety of advice which will benefit me in my whole life. Last but not least, I would like to express my deep appreciation to my family and my friends who always stand by me and support me on any condition. My family provided me with a lot of assistance when I was trying to accomplish my thesis. My friends offer me valuable advice when I have trouble in writing the thesis. To all these people, my sincere thanks. Table of Contents  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc261857695" nf�,g�yu�kN���e����� �ڋ�Ob��fN  PAGEREF _Toc261857695 \h i  HYPERLINK \l "_Toc261857696" Abstract  PAGEREF _Toc261857696 \h ii  HYPERLINK \l "_Toc261857697" Acknowledgements  PAGEREF _Toc261857697 \h iii  HYPERLINK \l "_Toc261857698" Table of Contents  PAGEREF _Toc261857698 \h iv  HYPERLINK \l "_Toc261857699" 1. Introduction  PAGEREF _Toc261857699 \h 1  HYPERLINK \l "_Toc261857700" 2. General methods of accounting for income tax  PAGEREF _Toc261857700 \h 2  HYPERLINK \l "_Toc261857701" 2.1 Income statement liability vs. balance sheet liability method  PAGEREF _Toc261857701 \h 2  HYPERLINK \l "_Toc261857702" 2.1.1 Income statement liability method  PAGEREF _Toc261857702 \h 2  HYPERLINK \l "_Toc261857703" 2.1.2 Balance sheet liability method  PAGEREF _Toc261857703 \h 3  HYPERLINK \l "_Toc261857704" 2.2 The adoption of balance sheet liability method  PAGEREF _Toc261857704 \h 4  HYPERLINK \l "_Toc261857705" 2.2.1 The strengths of balance sheet liability method  PAGEREF _Toc261857705 \h 4  HYPERLINK \l "_Toc261857706" 2.2.2 The application of balance sheet liability method  PAGEREF _Toc261857706 \h 6  HYPERLINK \l "_Toc261857707" 3 Rules of tax law and accounting standards for M&A  PAGEREF _Toc261857707 \h 7  HYPERLINK \l "_Toc261857708" 3.1 Taxable and tax-free M&A  PAGEREF _Toc261857708 \h 7  HYPERLINK \l "_Toc261857709" 3.2 Accounting standards for M&A  PAGEREF _Toc261857709 \h 8  HYPERLINK \l "_Toc261857710" 3.2.1 Business combination under common control  PAGEREF _Toc261857710 \h 8  HYPERLINK \l "_Toc261857711" 3.2.2 Business combination under no common control  PAGEREF _Toc261857711 \h 10  HYPERLINK \l "_Toc261857712" 3.2.3 Comparison of two types of business combination  PAGEREF _Toc261857712 \h 12  HYPERLINK \l "_Toc261857713" 4 Accounting treatment for income tax of M&A  PAGEREF _Toc261857713 \h 14  HYPERLINK \l "_Toc261857714" 4.1 Mergers under common control  PAGEREF _Toc261857714 \h 14  HYPERLINK \l "_Toc261857715" 4.2 Acquisitions under common control  PAGEREF _Toc261857715 \h 16  HYPERLINK \l "_Toc261857716" 4.3 Mergers under no common control  PAGEREF _Toc261857716 \h 18  HYPERLINK \l "_Toc261857717" 4.4 Acquisitions under no common control  PAGEREF _Toc261857717 \h 19  HYPERLINK \l "_Toc261857718" 5. Conclusion and summary  PAGEREF _Toc261857718 \h 20  HYPERLINK \l "_Toc261857719" References  PAGEREF _Toc261857719 \h 22  1. Introduction M&A comprises of mergers and acquisitions, is sometimes also known as business combination. Merger refers to the portfolio of one or two more companies and only one company maintains the original legal status while the legal status of the other companies will no longer exist. In fact, most activities of M&A can be included in Mergers. Acquisition means that a company with cash, bonds or stocks buys all or part of shares or assets of another company in order to get control of the company. All the companies involved in the behavior of acquisition remain their legal status. Although M&A started relatively late in China, the past five years have seen sharp increase in the trade volume of M&A , which makes China become active in the M&A of all the Asia-Pacific countries. After becoming a member of WTO, the development of M&A in China is getting more mature and rational. M&A has undergone major changes in the pattern and aims. The early patterns of M&A were primarily passive and the main goal of M&A was to eliminate inferior companies. We can easily find that active pattern of M&A is growing at a rapid rate in the recent years and the prime target is to initiatively seek business expansion. Many great benefits brought by M&A result in the growing number of M&A. Actually, the behavior of M&A between companies not only enhances the development of the companies but also contributes to the progress of the society. For the company, they can acquire assets at lower prices and get important factors of production. Moreover, they can achieve a higher market share by expanding the scale of the company. In addition, they are able to reduce business risk by realizing diversification. For the whole society, M&A can promote the rational flow of social resources and optimize the allocation of resources so that they can be used effectively. Furthermore, it can improve the development of economy by adjusting the structures of economy and industry. Additionally, M&A can avoid violent social unrest since the unrest caused by mergers is far lower than bankruptcies. However, due to the complication of M&A and the imperfection of the relevant rules and standards, we find ourselves really puzzled in dealing with the accounting problems related to M&A. With the rapid increase in the development of M&A, the establishment of new rules and standards are essential to solve the emerging problems relevant to M&A. Among all the problems, how to deal with the income tax stands out. In June 2000, the State Administration of Taxation issued a file named �The notification of the income tax problem of the business combination and division transactions by the State Administration of Taxation� (No.119;�2000=�of State Administration of Taxation ). To some extent, the file filled in the blank of tax law and keep in line with the international rules of treatment on the income tax of M&A. However, due to the differences between the tax law and the new �Enterprise Accounting Standards� on the initial measurement of the combination cost, direct relevant expenses and subsequent measurement, we feel challenged in recognition and measurement of accounting as to this issue. It�s meaningful to obtain a better understanding in order to help us know how to handle the accounting problems about income tax resulted from M&A. 2. General methods of accounting for income tax 2.1 Income statement liability vs. balance sheet liability method 2.1.1 Income statement liability method Income statement liability method is the analysis of different timing of recognition for revenues and expenses due to the differences between accounting standards and tax law, that the analysis of timing differences. Timing differences are differences between taxable profit and accounting profit that originate in one period and reverse in one or more subsequent periods. Accounting profit is net profit or loss for a period before deducting tax expense. Taxable profit is the profit for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable. Timing differences analyze the differences between taxable profit and accounting profit from the perspective of income statement items and reflect the differences that appear in that period. Income statement liability method can only identify timing differences. Timing differences emphasize on the influence on current tax caused by the origination and reversion of differences. Income statement liability method focuses on the past and present and can�t directly reflect the effects on the future. It places emphasis on matching revenues and expenses. Under income statement liability method, the items of income statement are recognized directly while items of balance sheet are recognized indirectly. In such situation, tax expense is calculated first, the formula is as follows: tax expense=accounting profit*tax rate. Then the deferred tax is calculated based on the differences between tax expense and current tax. Current tax is the amount of income taxes payable in respect of the taxable profit for a period. 2.1.2 Balance sheet liability method Balance sheet liability method is the analysis of temporary differences, which are differences between the tax base of an asset or liability and its carrying amount in the balance sheet. Temporary differences analyze the differences between taxable profit and accounting profit from the perspective of income statement items and reflect the differences that appear in that time point. Balance sheet liability method can not only recognize timing differences but also other temporary differences. Because all timing differences are temporary differences, but there are some temporary differences which are not timing differences. Temporary differences emphasize on the influence on the ending balance of assets and liabilities and the content of the differences and we can directly calculate deferred tax assets and deferred tax liabilities. Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carry forward of unused tax losses; and(c) the carry forward of unused tax credits. Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. Balance sheet liability method focuses on present and future. Under balance sheet liability method, the items of balance sheet are recognized directly while the items of income statement are recognized indirectly. Deferred tax assets and deferred tax liabilities on balance sheet date are calculated first and then we calculate tax expenses. The formula is as follows: tax expense= current tax + (ending balance of deferred tax liabilities � beginning balance of deferred tax liabilities) � (ending balance of deferred tax assets- beginning balance of deferred tax liabilities).So the tax expense is the aggregate amount included in the determination of net profit or loss for the period in respect of current tax and deferred tax. 2.2 The adoption of balance sheet liability method 2.2.1 The strengths of balance sheet liability method Compared to the income statement liability method, the balance sheet liability method better serves the needs of more relevant and reliable accounting information, which provides the following strengths: 1. Improve the relevance of accounting information According to the balance sheet liability method, the deductible temporary differences and the taxable temporary differences would be recognized as deferred tax assets and deferred tax liabilities respectively. They are the essential items that comprise the balance sheet. Such accounting treatment can thoroughly reflect the inflow and outflow of cash in the future because of the temporary differences on the balance sheet date. Therefore, the information user can better judge the financial position and predict the future cash flow. 2. Provide more reliable and sufficient income tax accounting information As mentioned above, the balance sheet liability method focuses on temporary differences, which includes all the timing differences and other temporary differences. Temporary differences arise in the following circumstances, which do not give rise to timing differences: (a) Subsidiaries, associates or joint ventures have not distributed their entire profits to the parent or investor (b) Assets are revalued and no equivalent adjustment is made for tax purposes; and (c) The cost of a business combination that is an acquisition is allocated to the identifiable assets and liabilities acquired, by reference to their fair values but no equivalent adjustment is made for tax purposes. Furthermore, there are some temporary differences which are not timing differences, for example those temporary differences that arise when: (a) The non-monetary assets and liabilities of a foreign operation that is integral to the operations of the reporting entity are translated at historical exchange rates; (b) Non-monetary assets and liabilities are restated under IAS 29, Financial Reporting in Hyperinflationary Economies; or (c) The carrying amount of an asset or liability on initial recognition differs from its initial tax base. Therefore, when we apply balance sheet liability method, we could acquire more sufficient and complete information. 3. Provide an easier and comprehensible way of accounting for income tax Under income statement liability method, there is only one account which is �deferred income tax�. But under balance sheet liability method, we set two accounts based on the specific temporary differences. They are �deferred tax assets� and �deferred tax liabilities�. It�s more comprehensive for us to recognize and measure the deductible temporary differences and the taxable temporary differences by using two accounts. 4. Achieve the targets of tax law and accounting in an better way The goal of the tax law is to assure the tax revenues while the aim of accounting is to provide relevant, reliable information to the users. It�s true that the differences can�t be avoided. Moreover, with the development of the economy, we can expect that there will be more temporary differences including timing differences and other temporary differences. However, using income statement liability method can�t handle other temporary differences. The adoption of balance sheet liability method can solve all the differences between accounting profit and taxable profit. 2.2.2 The application of balance sheet liability method According to both �IAS 12 Income Taxes (revised 2000)� and �Accounting Standards for Enterprises No. 18 - Income Tax�, accounting for income tax should adopt the balance sheet liability method. Under balance sheet liability method, the key of accounting treatment is to determine the tax base of the assets and liabilities. The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an enterprise when it recovers the carrying amount of the asset. The tax base of a liability is its carrying amount less any amount that will be deductible for tax purposes in respect of that liability in future periods. Once it�s decided, we can easily calculate the temporary differences by comparing the carrying amount of assets or liabilities to the tax base. By judging the influence on the future tax, temporary differences can be divided into taxable temporary differences and deductible temporary differences: 1. When the carrying amount of assets is less than tax base or the carrying amount of liabilities is greater than tax base, the deductible temporary difference arises and shall be recognized as deferred tax assets. 2. When the carrying amount of assets is greater than tax base or the carrying amount of liabilities is less than tax base, the taxable temporary difference arises and shall be recognized as deferred tax liabilities. 3 Rules of tax law and accounting standards for M&A 3.1 Taxable and tax-free M&A According to �The notification of the income tax problem of the business combination and division transactions by the State Administration of Taxation (No.119;�2000=�of State Administration of Taxation ), the tax treatment of business combination will be divided into taxable and tax-free M&A. Taxable M&A. Generally speaking, the combined party should be regarded as transfer or dispose of all assets at fair value, calculate the gains from the sale of assets and pay income tax according to the tax law. When combining party accept the relevant assets from the combined party, the tax should be calculated based on the assessment of the cost. Tax-free M&A. If non-equity payment ( cash, securities and other assets other than combining party�s equity)of the purchase price paid to the combined party or its shareholders by the combining party is no higher than 20% of the face value of the equity payment, then the combining party should choose income tax treatment in accordance with the following provision: The tax base of all assets accepted by the combing party which are from the combined party should be determined based on the original net book value of the combined party. The income tax treatment rules about taxable and tax-free M&A can be concluded as the following chart: Type of M&AWays of determinationIncome tax treatmentTaxable M&ANon-equity payment>20%tax base: fair value of the assets the combined party should be regarded as transfer or dispose of all assets at fair value, calculate the gains from the sale of assets and pay income tax according to the tax law.Tax-free M&ANon-equity paymentd"20%tax base: original net book value of assets 2. The tax base of all assets accepted by the combing party which are from the combined party should be determined based on the original net book value of the combined party. In summary, under taxable M&A, the tax base should be based on the assessment costs of assets and profit or loss is recognized at the same time; under tax-free M&A, tax base should be based on the original net book value of the combined party and no profit or loss is recognized. 3.2 Accounting standards for M&A 3.2.1 Business combination under common control Business combination under common control refers to the situation that the parties involved in combination are subject to the same control by one or more parties before and after the combination and that control is not ultimately temporary. Generally, business combination under common control is the combination between enterprises in the same enterprise group. Business combination under common control usually includes two types: Mergers under common control and acquisitions under common control. The major features of business combination under common control could assist us in identify it: From the perspective of the ultimate controlling party, the net assets it controls don�t change before and after combination and should be measured as the original book value. Because related parties are involved in this kind of combination, the price of transaction is usually not fair. The price agreed upon by the related parties could hardly be the base for accounting. If we adopt that price, it�s likely the value of assets is overestimated. For business combination under common control, the combining party should obey the following rules to do related treatment: Measurement of the cost of business combination under common control. The assets and liabilities acquired from the business combination by the combining party should be measured based on the book value of combined party on business combination date. Treatment for the expenses incurred during the business combination under common control. Any relevant expenses incurred for the combination including the auditing cost, assessment cost, legal expenses, etc. should be measured as expenses for that accounting period by the combining party. The fees and commissions of the bonds issued or other debts assumed for the business combination should be recognized as the initial measurement of bonds or other debts. The fees and commissions incurred for the issuance of equity securities should be deducted from the premiums of the equity security. If the premium is not sufficient for deduction, the fees and commissions should be charged against the retained earnings. (3) Treatment for the difference between the combining party�s interest in the book value of identifiable assets and liabilities acquired and the book value of the assets paid, debts assumed and equity securities issued The combining party�s interest in the book value of identifiable assets and liabilities acquired equals the book value of the assets paid, debts assumed and equity securities issued The difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should not be recorded as current profits or losses. The combining party�s interest in the book value of identifiable assets and liabilities acquired is higher than the book value of the assets paid, debts assumed and equity securities issued For mergers and acquisitions under common control, the excess of the combining party�s interest in the book value of identifiable assets and liabilities acquired over the book value of the assets paid, debts assumed and equity securities issued should credit �additional paid-in capital�. The difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should not be recorded as current profits or losses. The combining party�s interest in the book value of identifiable assets and liabilities acquired is less than the book value of the assets paid, debts assumed and equity securities issued For mergers and acquisitions under common control, the excess of the book value of the assets paid, debts assumed and equity securities issued over the combining party�s interest in the book value of identifiable assets and liabilities acquired should debit �additional paid-in capital�. If the balance of �additional paid-in capital� is not sufficient for the excess, we should debit retained earnings. The difference under M&A between the fair value and the book value of the assets paid, debts assumed and equity securities issued should not be recorded as current profits or losses. 3.2.2 Business combination under no common control Business combination under no common control refers to the situation that the parties involved in combination are not subject to the same control by one or more parties before and after the combination. Compared to business combination under common control, there are some major features that distinguish business combination under no common control: Measurement of the cost of business combination under no common control. The cost should be measured by the fair value of the assets paid, the debts assumed and the equity securities issued. The specific rules are as follows: Business combination achieved by one transaction. The cost is measured by the fair value on purchase date of the assets paid, the debts assumed and the equity securities issued, which are offered to the combined party by the combining party in order to acquire the control of the combined party. Business combination achieved by several transactions. The cost is measured by the fair value on purchase date of the original equity held by the combining party plus the purchase price paid by combining party on purchase date. (2) Treatment for the expenses incurred during the business combination under no common control. The direct relevant expenses incurred for the combination should be measured as the cost of business combination under no common control. The fees and commissions of the bonds issued or other debts assumed for the business combination should be recognized as the initial measurement of bonds or other debts. The fees and commissions incurred for the issuance of equity securities should be deducted from the premiums of the equity security. If the premium is not sufficient for deduction, the fees and commissions should be charged against the retained earnings. (3) Treatment for the difference between the combining party�s interest in the fair value of identifiable assets and liabilities acquired and the cost of business combination under no common control. There are different ways for accounting treatment under three situations: The combining party�s interest in the fair value of identifiable assets and liabilities acquired equals the cost of business combination under no common control. The difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. The combining party�s interest in the fair value of identifiable assets and liabilities acquired is higher than the cost of business combination under no common control. For mergers under no common control, the excess of the cost of business combination over the combining party�s interest in the fair value of identifiable assets and liabilities acquired should be recorded as goodwill. For acquisitions under no common control, the excess of the cost of business combination over the combining party�s interest in the fair value of identifiable assets and liabilities acquired should not be recorded as goodwill. The difference under M&A between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. The combining party�s interest in the fair value of identifiable assets and liabilities acquired is less than the cost of business combination under no common control. For mergers and acquisitions under no common control, the excess of the combining party�s interest in the fair value of identifiable assets and liabilities acquired over the cost of business combination should be recorded as current profits or losses. The difference under M&A between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. Comparison of two types of business combination Before we apply the accounting treatment for income tax of M&A, it�s essential for us to distinguish the type of business combination. Because there�re two key elements for us to decide whether the differences are deductible temporary differences or taxable temporary differences, they are the tax base and carrying amount of assets and liabilities. Furthermore, only we identify the type of business combination can we expect to determine the right carrying amount of assets and liabilities. In other words, judging the type of business combination properly could help us find the correct accounting standards for accounting treatment. And we could find the differences between rules of tax law and accounting standards. Then we could apply the right accounting treatment for income tax of M&A. In order to identify the type of business combination properly, we should make a comparison of different types of business combination so as to discover the distinctions of accounting treatment for different types of business combination. By comparing five major aspects, we could properly determine the type of business combination. Five aspects of two types of business combination could be clearly viewed by using the following chart: ItemsBusiness combination under common controlBusiness combination under no common controlCost of business combinationThe assets and liabilities acquired from the business combination by the combining party should be measured based on the book value of combined party on business combination date.The cost should be measured by the fair value of the assets paid, the debts assumed and the equity securities issued.Expenses incurred for business combinationAny relevant expenses incurred for the combination including the auditing cost, assessment cost, legal expenses, etc. should be measured as expenses for that accounting period by the combining party.The direct relevant expenses incurred for the combination should be measured as the cost of business combination under no common control.The difference between FV and BV of the assets paid, debts assumed, equity securities issuedThe difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should not be recorded as current profits or losses. The difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. Whether the goodwill is involvedNo goodwill is involvedFor mergers under no common control, the excess of the cost of business combination over the combining party�s interest in the fair value of identifiable assets and liabilities acquired should be recorded as goodwill. For acquisitions under no common control, the excess of the cost of business combination over the combining party�s interest in the fair value of identifiable assets and liabilities acquired should not be recorded as goodwill.Whether related parties are involvedRelated parties are involvedNo Related parties are involved4 Accounting treatment for income tax of M&A 4.1 Mergers under common control According to both �IAS 12 Income Taxes (revised 2000)� and �Accounting Standards for Enterprises No. 18 - Income Tax�, accounting for income tax should adopt the balance sheet liability method. By adopting balance sheet liability method for accounting treatment for income tax, the difference between tax base and book value of the assets and liabilities should be regarded as temporary differences. As mentioned above, the accounting standards state that the cost of mergers under common control should be measured by the book value of assets and liabilities; any expenses incurred for mergers under common control should be recorded as the current profits or losses. �The notification of the income tax problem of the business combination and division transactions by the State Administration of Taxation (No.119;�2000=�of State Administration of Taxation ) states: 1. If the non-equity payment is no higher than 20%, the transaction is classified as tax-free merger; the tax base of the assets and liabilities is based on the book value of combined party. Therefore, when the non-equity payment of the purchase price paid by combining party is no higher than 20%, the carrying amount and tax base of assets and liabilities are the same, no adjustment is needed. 2. If the non-equity payment is higher than 20%, the transaction is classified as taxable merger; the tax base of the assets and liabilities is based on the fair value of the assets and liabilities plus the direct relevant expenses, thus temporary differences appear. The adjustments of tax should be divided into two aspects, including fair value and direct relevant expenses: (1) When the carrying amount of assets is less than tax base (fair value of the assets) or the carrying amount of liabilities is greater than tax base(fair value of the liabilities), the deductible temporary difference arises and shall be recognized as deferred tax assets. When the carrying amount of assets is greater than tax base (fair value of the assets) or the carrying amount of liabilities is less than tax base(fair value of the liabilities), the taxable temporary difference arises and shall be recognized as deferred tax liabilities. (2) According to accounting standards, the direct relevant expenses incurred for mergers under common control should be recorded as current profits or losses. However, the tax law states that the direct relevant expenses should be recognized as part of the tax base of the relevant assets. That is to say, the direct relevant expenses will be deducted from accounting profit step by step with the realization of the relevant assets in accordance with the law, however, the accounting standards state that the direct relevant expenses should be deducted from current accounting profit one time. The deductible temporary differences arise, which don�t affect the items of balance sheet. But the deductible temporary differences can be recognized as deferred tax assets. According to the accounting standards, the excess of book value of assets paid, debts assumed, equity securities issued over the combining party�s interest in the book value of identifiable assets and liabilities acquired should debit additional paid-in capital and debit retained earnings if necessary. The excess should not be recognized as goodwill. However, it should be regarded as goodwill according to the tax law. The goodwill could be deducted when it�s transferred or disposed. Then deductible difference arise, we should record deferred tax assets. Moreover, if non-cash assets are used as payment by the combining party for mergers under common control, the difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should not be recorded as current profits or losses in accordance with accounting standards. However, the tax law states that the exchange of non-cash assets between enterprises should be regarded as sale of products or assets disposal. Therefore, the transaction causes permanent differences, which affect current tax. The amount of adjustment for tax would be the difference of the fair value and the book value of the non-cash assets. 4.2 Acquisitions under common control 1. The initial measurement of long-term equity investment According to �Accounting standards for enterprises No.2�long-term equity investment�, for acquisitions under common control, the combining party who uses cash, transfer of non-cash assets, incurrence of debts or the issuance of equity securities as payment should measure the initial cost of investment as the book value of the equity of the combined party on date of acquisition. The direct relevant expenses should be recorded as current profits or losses. The tax law states as follows: (1)If the non-equity payment is no higher than 20%, the transaction is classified as tax-free acquisition; the tax base of long-term equity investment is based on the book value of equity of combined party. Therefore, when the non-equity payment of the purchase price paid by combining party is no higher than 20%, the carrying amount and tax base of long-term equity investment are the same, no adjustment is needed. (2) If the non-equity payment is higher than 20%, the transaction is classified as taxable acquisition; the tax base of long-term equity investment is based on the fair value of the equity of the combined party plus the direct relevant expenses, thus temporary differences appear. The adjustments of tax should be divided into two aspects, including fair value and direct relevant expenses: (a) When the carrying amount of long-term equity investment is less than tax base (fair value of long-term equity investment), the deductible temporary difference arises and shall be recognized as deferred tax assets. When the carrying amount of long-term equity investment is greater than tax base (fair value of long-term equity investment), the taxable temporary difference arises and shall be recognized as deferred tax liabilities. (b) According to accounting standards, the direct relevant expenses incurred for acquisitions under common control should be recorded as current profits or losses. However, the tax law states that the direct relevant expenses should be recognized as part of the tax base of long-term equity investment. The deductible temporary differences arise, which don�t affect the items of balance sheet. But the deductible temporary differences can be recognized as deferred tax assets. 2. The subsequent measurement of long-term equity investment According to �Accounting standards for enterprises No.2�long-term equity investment�, the combined party should adopt cost method for accounting and apply equity method for adjustment for preparing consolidated financial statements. When the combined party declares cash dividends, the combining party should recognize them as current investment gains. The gains recognized should be limited to the distribution of accumulated net income after the acquisition. If the distribution of cash dividends is higher than accumulated net income after the acquisition, the excess should be regarded as recovery of long-term equity investment. However, �Tax law for enterprises� stipulates that the cash dividends, bonuses and other investment gains are exempted from income tax and are not limited to the distribution of accumulated net income after the acquisition. The excess of the distribution of cash dividends over accumulated net income after the acquisition should not be regarded as the recovery of long-term equity investment. The tax base of long-term equity investment should not be changed unless additional investment or recovery of investments occurs. Because of the differences of accounting standards and rules of tax law, we should choose correct accounting treatment for the income tax based on the situation: (1) Because we recognize cash dividends as current investment gains according to accounting standards while the gains are exempted from income tax, permanent differences arise, which affect current tax. (2) If the distribution of cash dividends is higher than accumulated net income after the acquisition, the excess should be regarded as recovery of long-term equity investment in accordance with accounting standards. But the tax law stipulates that the tax base of long-term equity investment should not be changed unless additional investment or recovery of investments occurs. The difference between the tax base and carrying amount of long-term equity investment cause the temporary differences, deferred tax assets or deferred tax liabilities should be recognized based on deductible or taxable temporary differences. Furthermore, if non-cash assets are used as payment by the combining party for acquisitions under common control, the difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should not be recorded as current profits or losses in accordance with accounting standards. But the tax law states that the exchange of non-cash assets between enterprises should be regarded as sale of products or assets disposal. Therefore, the transaction causes permanent differences, which affect current tax. The amount of adjustment for tax would be the difference of the fair value and the book value of the non-cash assets. 4.3 Mergers under no common control Business combination under no common control emphasizes the transactions with third party, so we should apply accounting treatment in accordance with �Accounting standards for enterprises No.7�exchange of non-cash assets�. From the perspective of the enterprise group, business combination under no common control adds the assets and liabilities of the group. Thus they should be measured by fair value according to accounting standards. If merger under no common control is classified as taxable merger, the carrying amount and the tax base of the assets and liabilities the combining party acquires are both measured by fair value, thus there are no temporary differences. However, if non-equity payment is no higher than 20%, it will be classified as tax-free merger. According to tax law, the tax base would be based on the book value of the assets and liabilities the combining party acquires. But the carrying amount would be determined by the fair value of the net assets in accordance with accounting standards. Due to the differences between tax base and carrying amount, the temporary differences occur; deferred tax assets or deferred tax liabilities will be recorded. For mergers under no common control, in order keep with the accounting standards, the excess of fair value of assets paid, debts assumed, equity securities issued over the combining party�s interest in the fair value of identifiable assets and liabilities acquired should be recognized as goodwill. The goodwill is reflected in the balance sheet of the combining party. However, it should not be regarded as goodwill according to the tax law. So the tax base of goodwill is zero. The carrying amount of the goodwill is higher than the tax base of the goodwill, the taxable temporary differences arise, by convention we should record deferred tax liabilities. However, if we recognize deferred tax liabilities due to the taxable temporary differences, the deferred tax liabilities would increase the book value of the goodwill. If we consider the deferred tax liabilities brought by the added value of goodwill, then the book value of the goodwill will increase again. The cycle is not exhaustive. Therefore, the accounting standards stipulate that no deferred tax liabilities is recognized due to the taxable temporary differences caused by goodwill. 4.4 Acquisitions under no common control As mentions above, business combination under no common control should measure assets and liabilities by fair value according to accounting standards. For acquisitions under no common control, the long-term equity investment should be measured by the fair value of the assets paid, debts assumed and equity securities issued in accordance with accounting standards. If acquisition under no common control is classified as taxable acquisition, the tax base is also based on fair value. Then the tax base and carrying amount of long-term equity investment would be the same, no adjustment would be needed. However, if non-equity payment is no higher than 20%, it will be classified as tax-free acquisition. According to tax law, the tax base would be based on the book value. Thus the tax base and carrying amount of long-term equity investment would be different, the temporary differences would arise and deferred tax assets or deferred tax liabilities would be recognized. For acquisitions under no common control, in order keep with the accounting standards, the excess of fair value of assets paid, debts assumed, equity securities issued over the combining party�s interest in the fair value of identifiable assets and liabilities acquired should not be recognized as goodwill. 5. Conclusion and summary �IAS 12 Income Taxes (revised 2000)� and �Accounting Standards for Enterprises No. 18 - Income Tax� stipulates that accounting for income tax should adopt the balance sheet liability method. Under balance sheet liability method, the key of accounting treatment for income tax is to determine the carrying amount and tax base of assets and liabilities. Once they are decided, we can find temporary differences and then recognize deferred tax assets or deferred tax liabilities. The determination of tax base depends on the rules of tax law. According to �The notification of the income tax problem of the business combination and division transactions by the State Administration of Taxation�&*0P������®��wcRc>(+h�h<�B*CJOJQJ\�aJo(ph'h�Vh<�B*CJOJQJ\�o(ph!h� <5�B*CJ PJaJ o(ph'h�`�h<�5�B*CJ PJaJ o(ph'h�e�h<�5�B*CJ PJaJ o(phh�h<�B*PJo(ph'h�h<�5�B*CJ4PJaJ4o(ph'h�h<�5�B*CJPJaJo(ph!h<�5�B*CJPJaJo(ph-j�sh�h<�5�B*CJPJUaJph)jh�h<�B*CJUaJo(ph   $(*�� d �    D �������������������$a$gd<�$a$gd<� ��WD,`��gd<����|�VD,WD��^��`�|�gd<��:�<�VD,WD��^�:`�<�gd<�$a$gd<� $d|�a$gd<�gd<�Ɔ��$�������   " . 2 6 : D J V X \ b d p x � � � � �Ӿ���{���d�{O���d�����)h>->*B*CJOJPJQJaJo(ph,h�h<�B*CJOJPJQJaJo(ph)hv>*B*CJOJPJQJaJo(ph+h�h<�B*CJOJQJ\�aJo(ph/h�h<�>*B*CJOJPJQJaJo(ph)h<�>*B*CJOJPJQJaJo(ph(h<�>*B*CJOJQJ\�aJo(ph.h�h<�>*B*CJOJQJ\�aJo(ph� � � � � � � � � � � � � � � �����{fQ�:�f%Q)h�N >*B*CJOJPJQJaJo(ph,h�h<�B*CJOJPJQJaJo(ph)h<�>*B*CJOJPJQJaJo(ph)hv>*B*CJOJPJQJaJo(ph.h�h<�>*B*CJOJQJ\�aJo(ph+h�h<�B*CJOJQJ\�aJo(ph/h�h<�>*B*CJOJPJQJaJo(ph(h<�>*B*CJOJQJ\�aJo(ph(h�:N>*B*CJOJQJ\�aJo(ph(h>->*B*CJOJQJ\�aJo(ph�          " D \ x  �о������qldM>.h�|uh�|u5�B*CJo(phh�|uh�|uB*CJo(ph,h�h<�B*CJOJQJ^JaJo(phh�h<�o( h<�o("h%h<�5�B*\�aJo(phh<�B*CJ\�aJphh�W�B*CJ\�aJo(phh<�B*CJ\�aJo(phh>-B*CJ\�aJo(ph#h�h<�B*CJ\�aJo(ph,h�h<�B*CJOJPJQJaJo(ph/h�h<�>*B*CJOJPJQJaJo(phD \ x      & . 2 ���_������ykd\$$IfT�l��Y�0��� e�+�] �0��������6��������������4� la��T dh$Ifgd�fD dh$Ifgd�|u$dh$Ifa$gd�fD       $ . 0 2 4 > @ J L N P Z b d f h ��dzǟdz��dzdz���va�G2h�h<�5�B*CJOJQJ\�^JaJo(ph(h�h<�B*OJQJ^JaJo(ph"h<�B*OJQJ^JaJo(ph,hS+�h<�B*CJOJQJ^JaJo(ph&h<�B*CJOJQJ^JaJo(ph&hvB*CJOJQJ^JaJo(ph,h�h<�B*CJOJQJ^JaJo(ph%h�h<�B*OJQJ^JaJphh�|uh<�B*aJo(ph2 4 > B J N <----$dh$Ifa$gd�fD�kd�\$$IfT�l�ֈ���� e e)e���U�����q�0��������6������������������������������4� la��TN P Z d `QQ$dh$Ifa$gd�fD�kd^$$IfT�l��x�\���e ee��c���]�0��������6����������������������4� la��Td f h r t � H J L N P �yyym[mmmm��dh$IfWD�`��gd�fD dh$Ifgd�fD$dh$Ifa$gd�fDwkd_$$IfT�l��0���e��p�0��������6��������������4� la��T h r t � � � � � � H N R V Z ^ b d f �λ�������΄pYE1YE&h�R�B*CJOJQJ^JaJo(ph&h<�B*CJOJQJ^JaJo(ph,h�h<�B*CJOJQJ^JaJo(ph&hvB*CJOJQJ^JaJo(ph,h<�5�B*CJOJQJ\�^JaJo(ph!h�h<�B*CJOJQJphh�h<�B*CJo(ph$h�h<�B*CJOJQJo(ph2h�h<�5�B*CJOJQJ\�^JaJo(ph.h�h<�5�B*OJQJ\�^JaJ o(phP R Z p r t x � P���id\WL dp�G$H$gdT5�gd�uh$a$gdEm�gd<�fkd�_$$IfT�l��K!���e��0��������6����������4� la��T��dh$IfWDl`��gd�fD��dh$IfWD`��gd�fD dh$Ifgd�fDf h l n p r v x � � �   " � � $*NUx����������!'+8��������rcrcrcrcrcrcrcrcrcrcrcrcrcrcrch�5�hT5�B*CJaJph h�5�hT5�B*CJaJo(ph h�uho("hEm�h]b�5�B*\�aJo(ph%h<�>*B*CJOJQJ\�aJph%h�h<�B*OJQJ^JaJph(h�h<�B*OJQJ^JaJo(ph&h�r�B*CJOJQJ^JaJo(ph,h�h<�B*CJOJQJ^JaJo(ph&8RYy��������������CKOPT`hn������������� BXZhjx������#,ELTZ�� ����������������������������������������������������︪������������hT5�B*CJaJo(phhT5�B*CJaJphhL�B*CJaJo(phh�{�B*CJaJo(phh�5�hT5�B*CJaJph h�5�hT5�B*CJaJo(phC* 8HJ`�����,BDFHJjl�����н��Ф�������������ule`Th&h'1�CJPJo( h'1�o( hS �h'1�h<�5�QJo( h~;�hT5�B*CJaJo(ph hg7�hT5�h{q�hT5�CJo( hL�CJo( hT5�CJ hT5�CJo("hT5�B*CJOJPJQJo(ph%h�hT5�B*CJOJPJQJph(h�hT5�B*CJOJPJQJo(phhT5�B*CJaJo(phhT5�B*CJaJphPQDFHJlm) Jrstu�h�* | � ���������������������gd<�$a$gd<�dh����XDKYDKgd'1� �9gd�uh $��]��a$gd<�gdT5� dp�G$H$gdT5����� (56=������������ "JRek�������4>AIOW\g{����������")*34<F������ @Lag�����������������������������������������������������������������������������������������h'1�CJPJh'1�CJPJo(h&h'1�CJPJo(h&h'1�CJPJU$%+2Jrstu����������$&(\^`bdf�������������������x�ni_iT_i_��j�`h1`Uj�h�50U �h�50h7=<h�500Jo('�jV`h�50h1`>*B*Uph�h�50h7=<h�500Jjh7=<h�500JUhyk�5�\�aJjhyk�5�U\�aJ h<�o( h%h<�h��h<�5�B* \�aJph�3h� Th��CJPJo(hS �h'1�CJPJh'1�CJPJo(h'1�CJPJfhjl�������������<>@Bbdf�������������  # $ % ��������ǽDz�ǽ��������ǽǓ�ǽ��������ǽ�t��j�ch1`U'�jDch�50h1`>*B*Uph��j�bh1`U'�jJbh�50h1`>*B*Uph��j�ah1`Uj�h�50U �h�50'�jPah�50h1`>*B*Uph�h�50h7=<h�500Jjh7=<h�500JU h�50CJ-% ' ( ) * + , H I J K Z [ \ v w x y z { | } ~ � � � � � � � � � � � � � � � � ! !!!P!Q!R!�������Լ��������������ԝ���������������~�t��h7=<h�500J\�'�j2fh�50h1`>*B*Uph��j�eh1`U'�j8eh�50h1`>*B*Uph��j�dh1`U'�j>dh�50h1`>*B*Uph�h�50h7=<h�500J h�50CJjh7=<h�500JUj�h�50U �h�50-R!l!m!n!o!p!q!r!s!t!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!������ҿ�����~sdsSdsd�H����h�50CJmHnHu �j�gh1`UmHnHuj�h�50UmHnHu�h�50mHnHuh7=<h�500JKHmHnHu2�j,gh�50h1`>*B*UmHnHph�uh�50mHnHuh7=<h�500JmHnHu$jh7=<h�500JUmHnHu h�50CJjh7=<h�500JUj�h�50U�j�fh1`U �h�50� r!�!C"�"0#�# $$�$T%�%C&�&'�'�'S(�(�())u7����������������������dh����XDKYDKgdqV�gdqV�gdqV�  ���H^�Hgd1`�H^�Hgd1`�H^�Hgd�50�!�!�!!"""#"=">"?"@"A"B"C"D"E"a"b"c"d"�"�"�"�"��ø������Ӎ�wsw_�UPFPj�h�50U �h�50h7=<h�500J\�'�j ih�50h1`>*B*Uph�h�50h7=<h�500Jjh7=<h�500JUh�50CJmHnHu �j�hh1`UmHnHuj�h�50UmHnHu�h�50mHnHuh7=<h�500JKHmHnHu$jh7=<h�500JUmHnHu2�j&hh�50h1`>*B*UmHnHph�u�"�"�"�"�"�"�"�"�"�"�"�"�"###*#+#,#-#.#/#0#1#2#N#O#�����ҿ�����~sdsSdsd�H����h�50CJmHnHu �j�jh1`UmHnHuj�h�50UmHnHu�h�50mHnHuh7=<h�500JKHmHnHu2�jjh�50h1`>*B*UmHnHph�uh�50mHnHuh7=<h�500JmHnHu$jh7=<h�500JUmHnHu h�50CJjh7=<h�500JU �h�50j�h�50U�j�ih1`UO#P#Q#�#�#�#�#�#�#�#�#�#�#�#�#�#�#�#�#�#�#$$$$$$��ø������Ӎ�wsw_�wZPZEPZP�j�lh1`Uj�h�50U �h�50'�jlh�50h1`>*B*Uph�h�50h7=<h�500Jjh7=<h�500JUh�50CJmHnHu �j�kh1`UmHnHuj�h�50UmHnHu�h�50mHnHuh7=<h�500JKHmHnHu$jh7=<h�500JUmHnHu2�jkh�50h1`>*B*UmHnHph�u$$ $!$"$>$?$@$A$]$^$_$y$z${$|$}$~$$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$���������������������������������ugh7=<h�500JmHnHu$jh7=<h�500JUmHnHu�jnh1`U'�jnh�50h1`>*B*Uph��j�mh1`Uj�h�50U �h�50h7=<h�500J\�'�jmh�50h1`>*B*Uph�h�50h7=<h�500J h�50CJjh7=<h�500JU$�$%%%%2%3%4%N%O%P%Q%R%S%T%U%V%r%s%t%u%�%�%�%�%�%�%�%�%��λ���������u����[�����J��� �jsph1`UmHnHu2�j�oh�50h1`>*B*UmHnHph�uh�50CJmHnHu �jyoh1`UmHnHuj�h�50UmHnHu�h�50mHnHuh7=<h�500JKHmHnHu$jh7=<h�500JUmHnHu2�j�nh�50h1`>*B*UmHnHph�uh7=<h�500JmHnHuh�50mHnHu�%�%�%�%�%�%�%�%�%�%�% &!&"&<&=&>&@&A&B&C&D&E&a&b&c&d&�&�����Ա�⡖��v�����i`\`Hi`'�j�qh�50h1`>*B*Uph�h�50h7=<h�500Jjh7=<h�500JU �jmqh1`UmHnHuj�h�50UmHnHu�h�50mHnHuh7=<h�500JKHmHnHu2�j�ph�50h1`>*B*UmHnHph�uh�50mHnHuh7=<h�500JmHnHuh�50CJmHnHu$jh7=<h�500JUmHnHu�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&'''''''''5'6'7'8']'^'_'y'z'{'}'~''�'�'�'�'�'������������ɱا������������Ɉا���}����������j[th1`U'�j�sh�50h1`>*B*Uph��jash1`Uh7=<h�500J\�'�j�rh�50h1`>*B*Uph�h�50h7=<h�500J h�50CJjh7=<h�500JU�jgrh1`Uj�h�50U �h�50-�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'((((0(1(2(L(M(N(P(Q(R(S(T(U(q(r(s(t(�(�(�(�(�(�(�(�����Ϻ���޴ޫ�������ψ���޴ޫ��tޫ���i���jIwh1`U'�j�vh�50h1`>*B*Uph��jOvh1`U'�j�uh�50h1`>*B*Uph�h�50h7=<h�500J h�50CJ�jUuh1`Uj�h�50U �h�50h7=<h�500J\�jh7=<h�500JU'�j�th�50h1`>*B*Uph�)�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�()))-)8)9)>)F)V)^)_)j)�)�)�)�)�)���������ڽ�������㪢���y�k_k_k_�y�y�hqV�B*CJKHphhqV�B*CJKHo(phh�WhqV�B*CJKHph h�WhqV�B*CJKHo(ph hqV�o(hqV�hqV�h<�o(jhyk�U�jCxh1`U �h�50'�j�wh�50h1`>*B*Uph�h�50h7=<h�500J h�50CJjh7=<h�500JUj�h�50U%�)�)�)�)�)$*%*&*L*S*`*a*r*w*�*�*�*�*�*�*�*+ ++++&+++,+7+=+R+S+g+o+�+�+�+�+,',=,H,\,c,~,�,�,�,�,�, ---"-?-E-�-�-�-�-�-�-��������������������������������������������߲����������������$jh�nG0JB*CJKHUph h�jhqV�B*CJKHo(phh�jB*CJKHo(phhqV�B*CJKHo(ph h�WhqV�B*CJKHo(phh�WhqV�B*CJKHph>�-�- . . .....$.,.3.4.<.G.N.T._.g.m.z.�.�.�.�.�.�.�.�./W/^/`/a/c/k/~/�/�/�/�/�/�/�/�/�/�/�/@0I0M0N0a0h0m0x0�0�0�0�0�0�0 1)1B1N1^1j1�1�1�1��������������������������������������h�WhqV�B*CJKHphh�nGB*CJKHo(ph$jh�nG0JB*CJKHUphh� �B*CJKHo(ph h�WhqV�B*CJKHo(phF�1�1�1�1�1222 2)2M2V2d2i2�2�2�2�2333#3+313E3M3N3Y3^3f3g3r3�34"4b4f4j4l45(5<5N5^5j5�5�5�5�566"6#636:6F6Q6u66�6�6�6�6�6�6�6�6�6�6�6�6�6�6�6�67 7;7B7U7[7t7u7����������������������������������������������������������������������������������hqV�B*CJKHo(ph h�WhqV�B*CJKHo(phh�WhqV�B*CJKHphRu7v7x7�7�7�7�7�7�7�7�7�7�7�7�7�78888 8)8D8M8X8c8h8o8�8�8�8�8�8�8�8�8�899o9p9�9�9�9�9$:):�������������ķ��ĝ��������������������������}h�m�hqV�B*CJKHph hk%�hqV�B*CJKHo(phhk%�hqV�B*CJKHphhqV�5�CJKHaJhqV�5�CJKHaJo(h�Z�hqV�5�CJKHaJo(h4a_CJ\�aJh4a_CJ\�aJo(hT}�h4a_CJ\�aJo(h�n_ h�n_o(.u7�7�78;�;t>u>�>AA!FTF�FVG�G�I�I�I������������������dhgdZ �$$dh�8��@&XDdYD2gdZ � dh�x�xgdqV�dhgdqV� dh7$8$H$gdZ � dh�x�xgdZ �$$dh�8��@&XDdYD2gd4a_gd�n_):*:w:x:y::�:�:�:�:�:�:�:�:�:�:�:;;7;8;H;Q;b;j;r;z;~;;�;�;�;�;�;�;�;�;�;�;�;�;<<><?<A<G<V<\<e<k<�<�<�<�<�<�<�<�<�<�<�<�<#=,=.=6=:=;=B=K=M=\=e=}=�=�=�=�=�=�=�=�=�=�����������������������������������������������������������������������������������hqV�B*CJKHo(phh�m�hqV�B*CJKHph h�m�hqV�B*CJKHo(phS�=�=�=>>>t>u>y>z>{>�>�>�>�>�>�>�>�>??T?_?g?k?w??�?�?�?�?�?�?�?�?�?�?)@2@G@P@X@`@}@�@�@�@�@ AA����÷�����~������������ҷҷҷҷҷҷҷҷҷҷҷҷ�hqV�5�CJKHaJhqV�5�CJKHaJo(h�Z�hqV�5�CJKHaJo( hT}�hqV�B*CJKHo(phhqV�B*CJKHphhT}�hqV�B*CJKHphhqV�B*CJKHo(phh�m�hqV�B*CJKHph h�m�hqV�B*CJKHo(ph1AAA"A7A@AeAmA�A�A�A�A�A�A�A�A�A�A�A�A8B9B:B;B SGSaSiSmStSuS|S�S�S�S�S�S�S�S�S�S�S�S�S�����������������������������������������������������µµ���ҞhqV�B*CJKHphhqV�5�CJKHaJhqV�5�CJKHaJo(h�Z�hqV�5�CJKHaJo(hqV�B*CJKHo(phh�%hqV�B*CJKHph h�%hqV�B*CJKHo(ph>�S T TTTT hDhThUhphwh�h�h�h�hii4i5iUiaiiiqiri}i�i�i�i�i�i�i�ijjjjj6j>jTj�������������������������������������������������������������������������������������������������� hqV�o(hqV�bAgBg�gShThdiei�i�j�j�m�m�n;o�otr1s|u}u�u|vw��������������������� dh�x�xgdZ � ��dhVD�^��gdZ � & F dhgdZ � & FdhgdZ � & FdhgdZ �dhgdZ �Tj\j]jhjpjyj�j�j�j�j�j�j�j�j�j�j kkkk&k*k]khkikrk�k�k�k�k�k�k ll:l@lJlRlSl^lilrl�l�l�l�l�l�l�l�l�l�l#m+mCmMmRm[mjmtm�m�m�m�m�m�m�m�m�mn nn%n_nenrnyn�n�n�n�n�n�n�n�noo)o0o�o�o�o�o�������������������������������������������������������������������������������������������� hqV�KH hqV�KHo( hqV�o(hqV�\�o�o�o�o�op#p4p {?{J{U{^{o{v{�{�{�{�{�{�{�{�{||/|9|>|G|V|`|�|�|�|�|�|�|�|�|�|�|�| }}.}6}7}B}���������������������������������������������������������������������������������� hqV�KH hqV�KHo( he0;hqV�hOhqV�KHo(h��hqV�KHo( hqV�o(hqV�RB}C}H}L}P}f}o}y}�}�}�}�}�}�}�}�}�}�}�}~"~#~.~/~4~8~<~�~�~�~�~�~�~%,=Emuv���������������(�/�@�H�k�s�t�u���������€̀׀�������'�N�V�W�X�����ȁρ����?�F���������������������������������������������������������������������������������������������hA3;hqV�KHo( hqV�KH hqV�KHo(\F�W�_�����������������Â΂ق݂��� � �+�2�C�K�i�q�r�}� ���&�c�~���������������ƄՄք؄����� � ��'�(�F�L�M�T�Y�a�i�s�~��������������#�$�/�A�J�s�{�������������������������������������������������������������������������������hqV� hqV�o(!hqV�5�B*CJKH\�aJph$hqV�5�B*CJKH\�aJo(ph hqV�KH hqV�KHo(N{����������������������&�.�2�9�O�V�e�f�����������ÇЇ؇ه�� ���!�)�*�5�L�W�\�c�u�~��"�#�.�T�]�d�e�Éĉ߉����� ���!�)�2�C�J�y������������������������]�h�i�r�����ԋۋ�����������������������������������������������������������������������������������������h�B�hqV�o(hOhqV�o(hV�hqV�o(hqV� hqV�o(Xk���‰É����5��kd z$$If�l��F��� �� � � � t��0�������6��� ���� ���� ���� ���4�4� la�"$�i���dh$IfWD��^�i`���a$gdqV�l��$dh$Ifa$gd#�l������ � �6�������[B��$dh$Ifa$gd#�l���kdvz$$If�l��F��� �� �   t��0�������6��� ���� ���� ���� ���4�4� la�d�$Ifgd#�l������#�,�7�B�I�Z�b�c�n�x�|��9�?�L�S����������=�>�x�����������ˎՎގ��� ��%�H�P�Q�R�l�p�������������Ïď�����+�3�4���������Ɛǐɐ�������������������������������������������������������������������Ⱥh6F�hqV�CJ\�aJo(h1:hqV�o(h�{�hqV�o(hA3;hqV�KHo(h�B�hqV�o( hqV�KH hqV�KHo( hqV�o(hqV�E���������=�>�qXBBBBd�$Ifgd#�l��$dh$Ifa$gd#�l���kd�z$$If�l��F��� �� �   t��0�������6��� ���� ���� ���� ���4�4� la�>�?�`�x�5�qX?)d�$Ifgd#�l��$d�$Ifa$gd#�l��$dh$Ifa$gd#�l���kdP{$$If�l��F��� �� �   t��0�������6��� ���� ���� ���� ���4�4� la�5�6�[�x���q[EEd�$Ifgd#�l��dh$Ifgd#�l���kd�{$$If�l��F��� �� � �  t��0�������6��� ���� ���� ���� ���4�4� la�����ǐ���ٖؖS�qlXPPPHdhgdZ �dhgdqV�$$dh�8��@&XDdYD2gdqV�gdqV��kd*|$$If�l��F��� ��    t��0�������6��� ���� ���� ���� ���4�4� la�ɐʐːِݐ����#�P�Q�]�_�f�n�t�������đّ͑������ � ��?�G�k�s�{���ʒΒ�� ����&�.�A�E���������������������̓ѓٓ����������������������������������������������ʷ����������� h�WhqV�B*CJKHo(phh�WhqV�B*CJKHphh�_�hqV�B*CJKHphhqV� hqV�o( h6F�hqV�h6F�hqV�o(hqV�CJ\�aJh6F�hqV�CJ\�aJo(hqV�CJ\�aJo(;ٓړ���@���R�`�����O�X�����–Ȗ���'�Z�e�����їٗ�� �)�W�X�Ř͘�����#�+�B�K�P�X�d�e�f�֙ޙ ��.�6�M�V�[�c�������š՚ۚ]�f�ۛ���O�V�����������������������������������������������ҷ��������������������������h�d�hqV�B*CJKHphhqV�B*CJKHphhqV�B*CJKHo(phh�WhqV�B*CJKHph h�WhqV�B*CJKHo(phHS�u�v�v�w�����A�C�i�����/�0���l�m�J�K�����|�}������������������������������$$dh�8��@&XDdYD2gdZ �dhgdZ � dh7$8$H$gdZ �����Ȝɜ̜֜��������+�5�@�K�S�\�a�i�͝ӝݝ������(�/�@�H�b�j�����������ɞΞ֞�����!�)�C�D�F�N�d�n�o�y����������e�k�x��Ѡؠ(�/�0�:�f�u�v�w���������������������������������������������������������������������������������������� hKKHo(h�4�hqV�KH hqV�KHo( hqV�KHhqV�B*CJKHo(phhqV�B*CJKHphO����������ء����@�A�C�E�F�G�Z�^�h�i�x��������������ʢԢ�������� �$�-�C�K�`�j�{�����������ǣͣ�������������f�q�u������5�=�M�S�����������������������������������������������������������������������hqV�B*CJKHphhqV�B*CJKHo(phhqV�CJ\�aJhqV�CJ\�aJo(h6F�hqV�CJ\�aJo(h�4�hqV�KHo( hqV�KH hqV�KHo(D��������:�D�O�W�n�w�|���������%�-�D�M�R�Z�~�������ѩשY�b�������������ѪҪԪڪ�� ���'�0�5�=�R�\�]�d�������������ѫ׫۫ܫ��5�;�D�M�N�Y�[�d�e�o�����������Ƭ׬������������������������������������������������������������������������������� hqV�KHo( hqV�KHh�d�hqV�B*CJKHphhqV�B*CJKHo(phhqV�B*CJKHphO׬ݬ����#�'�1�7�=�H�S�\�h�q�y�������������� � ��"�#�$�%�.�[�a�~�������������Įʮծ���� ���"�(�.�9�D�o�ίӯկݯ��� ��'�,�3�p�w���������������������������������������������������������������������������������������$jhK0JB*CJKHUphhqV�B*CJKHphhqV�B*CJKHo(ph hqV�KHo( hqV�KHJ������ɰϰװ��� �9�?�E�N�O�Z�h�n�}�����������������Ʊ̱ױ��@�G�V�W�������Dzʲвز��c�n�p�x���������������ȳ޳����(�1�<�G�O�U����������������������������������������������������������������������� hu�hqV�B*CJKHo(phh�7hqV�KHo( hqV�KHo( hqV�KHhqV�B*CJKHphhqV�B*CJKHo(ph h�7hqV�B*CJKHo(phD��Ŵ̴�%�p�w�x�������εٵ�������� �*�@�J�������������������E�F�_�i�����x�~�����߸������E�P�[������!�S�\�������������������������������������ƽƸ����������������������������hqV�B*CJKHphhqV�B*CJKHo(phhqV� hqV�o(hqV�CJ\�aJhqV�CJ\�aJo(h6F�hqV�CJ\�aJo(h�4�hqV�KHo(h�4�hqV�KH hqV�KH hqV�KHo(<������K�L�˿̿���������������� � ����������������������������gdZ �dhgdZ �dhgdqV�$$dh�8��@&XDdYD2gdZ � dh7$8$H$gdZ ���ºɺ����� �� �(�-�8�9�@�ͻӻݻ������(�/�@�H�_�h�m�u���G�O���������.�9�?�G�L�W�^�f�}�����������Ѿپ����� �%�/�@�J�U�^�g�o�t������������ɿ̿ο������������������������������������������������������������������������������h6F�hqV�CJ\�aJo( hqV�KHo( hqV�KHhqV�B*CJKHphhqV�B*CJKHo(phNοϿп��������������&�,�<�C�O�Z�v�}�����������������������(�2�M�T�f�q�{�������������5�;�Z��������5�;�I�R�b�m�~������������������������������������������������������������������÷í���������������h�! hqV�KHo(hqV�B*CJKHphhqV�B*CJKHo(ph hqV�KH hqV�KHo(hqV�CJ\�aJh6F�hqV�CJ\�aJo(hqV�CJ\�aJo(D������J�P�Z�d�u�~����������������������� ����6�7�<�=�L�i�j�u�v���������������������� ��"�-�6�f�q����������������������������.�/�<�=�A�M�U�����������������������������������������������������������������ٽٴ���h�WhqV�KHh�WhqV�KHo(h�%hqV�KHhqV� hqV�o( hqV�KHo( hqV�KHhqV�B*CJKHphhqV�B*CJKHo(phGU�[�o�w�x��������������p"pbp�p�pq q�q�q�q�q�q�qrrFrVrfrtr~r�r�r�r�rs s s"s.s:sTsdsfs|s�s�s�s�s�s�s�s�s�s�s�s tt6tNt\tht�t�t�t�t�t�t�t�t�tuu2u>u�u�u�u�u�u�u�u�u�u������������������������������������������������������������������������������������h�*�hqV�KH hqV�KH hqV�KHo(Uh�WhqV�KHo(h�WhqV�KHT (No.119;�2000=�of State Administration of Taxation ), the tax base would be based on book value if it s tax-free M&A. Otherwise, under taxable M&A, the tax base depends on the fair value. And we should figure out the type of business combination in order to determine the carrying amount. By identifying the features of business combination, we divide them into two general types: business combination under common control and business combination under no common control. And business combination under common control includes mergers and acquisitions under common control and business combination under no common control includes mergers and acquisitions under no common control. The carrying amount is decided by the book value if it s business combination under common control. For business combination under no common control, the carrying amount is determined by the fair value. Due to no differences between tax base and carrying amount for tax-free business combination under common control and taxable business combination under no common control, no adjustment is needed. However, for taxable business combination under common control and tax-free business combination under no common control, the differences between tax base and carrying amount cause deductible and taxable temporary differences, deferred tax assets and deferred tax liabilities should be recognized. Last but not least, goodwill appears only in business combination under no common control. For mergers under no common control, goodwill is recognized and reflected in the balance sheet of the combining party, it should not be regarded as goodwill according to the tax law. But the accounting standards stipulate that no deferred tax liabilities are recognized due to the taxable temporary differences caused by goodwill. For acquisitions under no common control, goodwill is not recognized and included in the book value of the long-term equity investment. It s only reflected in the consolidated balance sheet. But no deferred tax liabilities are recognized as well. References �l�QO��^OSO �2009� 0O�� 0-N�V"�?e�~Nm�QHr>y \g�e f �2006�ON|Qv^-N�v"��RO��� ��y�bD��� hTtQ:c �2007�-N�VONv^-��SU\xvz �yr:S�~Nm �s�^uQ �2009�)R�mh�:P�R�lND��N�:Ph�:P�R�l�v�k��xvz � 0O��KN�S 0,{21g �s1r� �2008�D��N�:Ph�:P�R�lN)R�mh�:P�R�l�k��R�g � 0O��KN�S 0,{10g ��P[� �2008�D��N�:Ph�:P�R�l�S�N)R�mh�:P�R�l�v�S�VR�g � 0O��KN�S 0,{22g _0NO �2008��[D��N�:Ph�:P�R�lЏ(u�v`� � 0O��KN�S 0,{19g TZS �2000��{�g@b�_zO��D��N�:Ph�:P�R�l � 0�V�]O�� 0,{9g ��=N0Ng�Q �0�sO �2008���8T6eTv^@b�_z�vO��Yt � 0VnS"��~ؚI{N�yf[!hf[�b 0,{3g ��`/c �2008� TN�c6R NONTv^@b�_zO��YtR�g � 0�lWS^�d5uƉ'Yf[f[�b 0,{4g �y�eZ �2009�Hh�O㉐gONTv^�mzYt � 0��-^"��R�[ 0,{1g 9\�� �2008� TN�c6R NONTv^�v@b�_z��c�� � 0"�Og R 0 4bNS �2008�D��N�:Ph�:P�R�l NONTv^�v@b�_z8h�{ � 0-N�V�QNO�� 0 hT�Q �2009� TN�c6R N�T^� TN�c6R NONTv^KN�]_�k�� � 0O��KN�S 0 4T\~� �2008�^� TN�c6R NONTv^O����c�� � 0"�O��� 0,{10g H��R~g �2008�Em�glQAQ�N y �2009 1.��=N0Ng�Q �0�sO ���8T6eTv^@b�_z�vO��Yt � 0VnS"��~ؚI{N�yf[!hf[�b 0,{3g �2008 1.�l�QO��^OSO � 0O�� 0 �-N�V"�?e�~Nm�QHr>y �2009 1.�l�QO��^OSO � 0O�� 0 �-N�V"�?e�~Nm�QHr>y �2009 1��`/c � TN�c6R NONTv^@b�_zO��YtR�g � 0�lWS^�d5uƉ'Yf[f[�b 0,{4g �2008     _l�"��~'Yf[nf�,g�y�kN���e PAGE  PAGE 19 �u�uv"v2v4vJvLv^vjv�v�v�vww"wxw�w�w�w�w�w�w�w�w x x,xFxRx�x�x�x�x�x�x yyy2yFyRyny�y�y�y�y�yz4z8zHzhzxz�z�z�z�z�z�z {0{2{H{\{h{�{�{�{�{�{�{�|�|�|�|�|}$}6}H}X}b}x}�}�}�}�}�}����������������������������������������������������������������������������������������hi\jhqV�KHo(h�*�hqV�KH hqV�KH hqV�KHo(X�}~~0~f~v~�~�~�~�~ "$&(Xn�����������*�,�<�>�@�X�x�D�j������������,�.�@�`���������������������������������������¸��������������������h4O�h�$OaJo(h�$OOJQJ^JhLhh�$OaJhLhh�$OaJo( h�$OaJo(h[�h�$OaJo(h�D�h�$Oo( h�$Oo(h%h�$Oo( h%h�$O h�50KHo( h�$OKHo( h�Y KHo( hqV�KHo( hqV�KH6������ �"�$�&�(�*�@�x�����2���ց�`����X����������������������������� & F$dhG$gd�$O & F$dhG$gdZ �gdZ �dhgdZ ��.�x�Ԅ�h����h���������†ĆƆ����4�6�t�v�؇ڇ����������������������� dhG$gdKgdzB�dhgdqV� dhG$gd�$O & F$dhG$gd�$O�0�P�z���ȅ̅΅��������$�,�.�>�N�P�f�h�n�t�������������������ĆƆȆ������v�؇ڇ�����������������������������������������{shKh�b/o(hKh�b/CJaJo(h�nGh�b/o(hzB�h�b/o(jhzB�h�b/UhqV�h�$OKHo(hLhh�$OaJo(hUj�h�$OaJo(h�h�$OaJo( h�$OaJh�Ovh�$OaJo(h�jhh�$OaJo(h��h�$OaJo(h�>�h�$OaJo( h�$OaJo(+ڇއ��Z�\�����������Ĉƈʈ̈ΈЈ���������������"�$�&��������������������������˺����hqV�h�$OKHo(hv0JmHnHu h�b/0Jjh�b/0JUh�b/ hPSCo(jhPSCUhPSCh�nMh�b/o(hKh�b/o( h�b/o( ڇ��X�Z�����������ˆĈȈʈΈЈ������� �"�$������������������������� $�h]�ha$gd�fD�h]�hgd�fD ����&`#$gd�fDgd�nMgdK$�&��dhgdqV�9 01�82P:p�fD��. ��A!�"�#��$��%��S�� ��@001�82PP:p�fD��. ��A!�"�#��$��%��S�� ��@01�82PP:pHV|<0��. ��A!�"�#��$��%��S�� ���sDd��#�D� � C � A���e!hh��b� s*k�Y����x�d�2��rD�n��r*k�Y����x�d�2��PNG  IHDRbbC>E-sRGB��� pHYs. . �ruIDATx^� �}S��ou/~�R��LE�3e�$��B��+�hD�� D��iF���)%!c!!J7������>��Z{���y��u^���s��k���>�;�G��_����������#3q222��0�WH�@�@ 2L�%�)�)�a"��L�L�n��D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7��3&�&&`��3�Q �D7�͜��������������?y��?�������{��o����G�����~�w��}���;��n����Q��5�)�� <ӳ{�o��������h���?�������_���g> �w���"�,�_��O|�m�ݶ��K�y�ܹ7�|���;�c���{���o�� +�������x̣�(Y~�������l��=�ܳ�b��nJN��2L̒��ӟ���B ]v�e��z�����k�����o������a�� ����z�{���Xc������2�,��Gc�@nb��01R�r���P8��3����_���j�a���7��� ��.���s�E�@���Y_���x�c�X*Yt�E�)�؈|��<�1�/���|��ґ+��@xYs�5_��ׯ��*T޺����S ���iަų�:�K.9�S�&�PLy��a:�#̙3�Ϳ����i�����g?��7�p�j����_`�� �lfԙ��|Ƀ�,��Jɧ<�)����W]uU@�b�_~9 �?��w�u�JR��2��??z�-��r����c`S����P �Ĵ�=�Q�rĻ�����G j����6�pC�_���qD AY�&�/�_"X��⋃ (/�_H��(t�7�/)��%�X�O}*,�v�mGWUj�� ��&�O�X��*���g?�O\u�U�$"�a���6� e!��K_�R�*��S|?]CB�8�3��\y��A/�0Ǩap��������"�t�]U�&4#'�x� '���!�p�o����<�`��g���d h$�"3"�u�]��������3rJ����_�7t�G�˜F�1��?&���S>N��o�ۿ�կF����_��W\wx��Ȣ��΀����}�^z)|�I��[�v�ma.`��y�&�� Ӷ@��}�kp�w^i'8���*�n&���#h����|�;�s 4U�0��-��[���<$U�a"�L�Bh?��Q@`V(֌�r�W�Ui�vx� ^��o�V�O��k��~ ��_�����w�}w�uW�� C��)���� � �ks�*_r�%����n>�-��Ui+�[�qv��A>������t���yы^���o���M������x�+0m�C+���=���QI0ň:��zA*Gr�W��oxx����L�XOP |��_/�����#�n�鈺�s};餓>��OZR� J��?|���Qr��@FʑR������b����?�7��M_݀aa{���ij�����G?J1>��ք=E1�}ӛ�TU�=�ھ�z�([w�u�L8�cs��\[�Y�ժ��&Ԃc�x.��_j��>���Խy��0���P2��_ � ���?���z��,~F�`�O��Y䕯|�����C~뭷ơ�c��2L�dy��g?�S���q^�{����i�}��Ū� R�E#:� �0+!8�X �W)C�t��?�����2F�>�`AX��)��n�Ԑa���)f��o6�|��>��R�q(>����� P�����@�j���R��x�J�bT«;��7�l"����ĉto%�P �DoK�����6�)���Y�z�8t-��c���w��|������/���r�������3���Z�*V����5����{AO��(aj�]Uਣ��8Z�,u��ܺ��`�&�Y��~:�U���? U<�C�i� �OJG;υ^��`'W�UԤ� /F@|��A���`H�HQF( �� r \��&� M��� � �id<��Zk��u6��$�0�u� R ��x�a�D��R;;�T5@��U�}�6'6bH����X�x"ѾX��R��~4��Q*Q����"C!n��,Fd�^��Rk����.5w����l�����R���(ep�}�}���BD�]�C޳ |f��,�?yy�&5�S��&�@~y H��T�� ��zGr�8� [l�E1�Z�* q�F'�� m& ���s<�&�AR'������J+�H��Z��`��� jЙOs�)��jf���xfA`lZ�i��WBI^T˿����$���|G=���L`%&O:�v|~P�kq��6"Wu���fU)�{�ai���&�3�����ZnBhR�A:�&v�|1���PL/|�H��G�s�Bc�hKn`Aڙt�2A�zh��Ù�ӟ�tz=��Q �D��A,�q�׸�y\@gri�:��{�b�Z��Ԫ�B�<�"-�W�!�j�@0 2֘��J�mӕ2�@Ja*��Fl��[m�UQ������l�Vsr�"Z�͗��%�^x���] / Th�97��-���wI�uڳ�4>S^a�{i�R?���ed ��d�M���������]���2bU8�� �+џ(��&LxQp�/������ax"B��Y0�)�y�3��}zJ��Fgmɦ�2�������� �`�v �d�T�;h7�uo�N:c���i�����|(R�kJ�mq��%G�K�X�]2��\0� ��K��2��(�F�5vŶً �숕����QO+�)a`�N��f���촴t�=�"�ԣQ�eA0� ���a�%l�KyQD%)5��)h\j�Z] %�r�{����Sx��������&j��9\�?��(��8�c�U�jf��;�L�~�����U��).�cX�2|J�}�NJ$w��)��� y�T�V�ƀw�1� �t2�c�Ɍn"�D���)�� HEK*Jº��}�N��Ͷ75>�E�C�9|�sx��U������(1I�� ��V)\�ӄ� iGG,����|��E�&�a����Ƀp�K�";k_Y��YDz������_�,� C >ȵ���ـ��'�,M�^5U��j�ӰH. 8D��e�]�I�!�*�D�,`2�"q/�+' h�(�X��#�U�p ���901;�y��*�D<0�Ri%���"_1׎�o�xҊe�x،+]%���?��$��]R��#:9�A����g\��b.�0.��K�7��+��.T�74�Kf�x� � ���p�I�f��ޘ�Z��4�S:3���I�ː V�t�n�/M�=��S90f G�� �����$�R#v�}we|��` �w�&H���,��Px�BCy{�'�+�)�))6��_�y�U^��vZ�S g֞����sw�h�'����/y�Y�Fie�/CֽT�����ͻ��j�k]O0�;��\<�Mm���t�� ���&p���'�i����oB7�2P����R!���W�*I���@!��)}��e&##�s�=��������)cg]я�25D��&�$6�XL�`�_�f��A�"��~u��Ѻ�f���ر�w��ox�b�}�I�I%N��-6�B��o|��� E�E]T;��<���Y(J�A��b��J\��^��h�M[���eI���<�`%��U��,y���Y�Sz�Ҵ�1���RXL+шD6>"�-\', �Fǽ�����b , "5�r���.��|������6�98�u:�{��c?��J�j�U86;��K_��J���"�"E#��غ��hX[�͎��Fދ#�w8�C�{��i2+KN4L���/�_�N3)[��g�O��ҧ~��<��E�Y���Ћ �'A1�F�א#y�&�4j�X�9�F�@����Ϻv�OM(LpW���f��H]�r����K=|��Ɋ�R�Fm>��%U��@�h�>>����:��/5 �{+t6R$�����W�Rq�����inBa"�G�����*V^D|�P�@2W�$+���je���@U��8���-`1Nkj��+��8�,e��Ut G�4�D�q���F31&x��C[�L�g)�[o��4X��< R�i���2�8R�����7�WI� t(�� 14���Z� N��슬�%�L�]_���R���ƶ�gY�ɂ |�p���ꪫ&Fsi�-3�t�^wȺd �P��6���Q^�N�Tؗ�`��U�/C�z��m�,� ߈�[a/c�]��>���6 ��4Y0�Q��#Z-���!P�7�-*��"(`��vL5�{����>Ӿ�{�h�y��\�骦ɫl���ˈ��c� �����C�p�`o��� W_}u|nľ���Fy��!��t��QV�L�V��;�}j0+� �#�Ĥ�*�)��Wj ���?��v�`"M�'N��ef3L�UaΜ96��c�'@G��N�|S�8�PK~Jg"t����H�9��3�.y�L��XʀxnB�Q�e� ��xWn,h��b��5��C�rF`���~�X�"a� /L/Ťp��,�g&�S�}��%v!��DQ�I��M3����2�§F�w������Mpail1m\z�� �����a���XO��՜�@�e��,�Ԋ��@�vg�f�#,E@�R��L%[o��G� `9%�Cq}���J�)ґB�v5�qn=I��R ��4��)�%�c���@��*�#|�c�n��� 6�m0�w�˘@�뮻.�������rX.EnӐ"�����,h��LIDp�$�����*(�~�GP�L%�m��WR�[�FJ�+�U0(�[d�E�)�-a��R��`aɍ�����D�U�)`R��I��lr�݋@������ӗLˆ,B�7H��L)3{`P���mS�n����80�,E�b�1BK�Աg�,��O���n��qS���%��~�E��7�x��0���Gu�aq���]"�� �@^L�3&�%��a1� �lZI�>/襰�b%j %: ��i�I_�%0q���|3�YC~عd �Z�&Ø��}�Φ�4E �x+*LObz�}�y�c�h�����%0������F�pb���{U�v�Z;�Xj v5̂� ���4�U��w�I� ^|^��f�mx���]v�a�B -�x�������aƶCD�1�韭�3�d��!��y�0b^��^��ڋ���t��Xz�mb�����ٔ�=�ʔ,������~�g�cG�.��ئ����M�����Tf{��� �?J0�,���� ҙF�@F�ۈ�39OR��`�ǃ4��� �������1 !)���-��Y�lU���?| �i��v�#ͬτx-�����6�TW\q�j��V5|`�;�<~���d�M���)И{u-)h�4gc=+���F����!;�r����� 5�d2 ��� c�!�U��ف»��A(p��/��⋼G\�E�� 7 -љ���0�KD}�Q���'"+��r��� )�%g*�RY��*Ta����*�7����T��㞾\dσ�l�!��>y�M�q�� /�x�����n�+(�䦕`Z[��*�1ML��Ī6v�A�#� )�TP���� x�f]q֨�A��0Aj��_^3A�l����G#4k���ɢa�q��/+��!ǻȋ �#t�D0����yg���:`d�� K�W`b�rO��%6Yվ��g7������_��r`*V���?�E���o��y�n/��T��^U4M w��:��k1�u��N����⼗��BJ�.���C=T5�鳴B �0�QIV�����Mw�v�gg0L�\p�?Yp_��WVт��� � ��S� ����7� ;}�)ˎM�W|��o p� .�L�;��b(�8���M������hs�}t����`B'Iqi+Q,J8��ݪ�����>�H���m�p0�~PPl�]�F�'=�I��������ڦ�S`F����^��'?Yp��$�*��3�g��� ����Բh�X�"� 3���_%9G���k�/����8_#9�wd�I����\��E����H���?v�Z"�f!EQ�ts$hc�TX0�4�" �z|����v��{���>��/9Rs�(*�}e�5�4}��U��(5%e�nx�Fi)��D+&2.������V������_e�����������oT9ҽF�P���C�� �i%c.o�<�}���m���gi��xfS4xX�r���� #�T�L�5�g�/.���V"@��/��*��"Ν;���oWy����H���ַ��v[�G7T�)Z W�j-�O1�USb�*���g����5&��t�}���З^Sȿ)�F� t{� ��jn� �P�!#�bU����=y�M�SR�q�TC R� ���7M c���z� ~�_�!aduF�6H��L� R��k�^n�w�r�*|)X0�"FP�S� ����/�nAC���ڋ܋�W>z �髉�$t����+��ΔB��iC��W�"l:��(��� ���7 �q���p^�(�F p��>�b���uŭn��@�(��ѻQ��VeИ�7���_���r�������^0�������jD�S,5v܉S:�*=�k^�O��� ���M�N��1��k����_�RL+�0sx�A0����<���cO�dH7ԟ`�ZH�?��؜l���D c��f^ ���>�c4$��h(,B�Ga��\~�W�?�k1������C����x������iQL��D+�<�b�Kֈ�D�^Z��31��u�b\�>23`�3i� t@�d���̡�@z�aC��q��� M�1�E�a�� ��ρxr�f��DHHy�N�!�jJ1q�� /:E���r�0�/���T���D��o��}�@��X���Rgz=�n�7��=Zt�T��/��l`��g6IΈJ� ����曋[m��g�QE8�s�'�ب���֙�XI��G��2��|�U� �$\�� ����c�\�d��B�y!���D�@ة"��Ֆo�U��*n��-�g��������C��/�KN����M��d�it�G�^20��a���( ʨ�F^4j"�;�M�FU�BGhբѨ�L'��Y��(>+f% ��)���+D qT���F�V��_&J0�U�͡�"�L�]�]�������RKY%�n�q ��j�v����D�ٸO���bX����M�B� &��w�6����tز'�L��f�CgG�}�X�������QΈŞ��Q |)͸�h�E���y�#��\b��b�H�ۖr�� �).� Ҳ�"0A�w�Y;餓����B�# �|��__eI��B5��>�<��� M ",N�w���*�4� �q���wH���Ӌ����Xg�u��`$X����˄���~ � "V  �;"`�n!+%n��Sܟ����x�*0X�l���S��|=k��[��hb���Kw/���)�����E��wO]dK�}@���ÕW9@ V�r&R9�,�D�P"MY��A�" �ڍ:��d$S��'(S��.%=3 �d��XѢ~�H��$�OX��L�TO<�%� 2����bXJ;�,+��E��td���h�>���T9b̂OTwco��`9�P�0�B ޕ�T�A[�$�_��W^��L�Z�C~ &��<�Cz00 �Zy��L��B���5�J�ȃf� �<��Ԃ(P�- ��>У���h����J�C�J)��B�hݹ0e0��1�o`%)��H0��d�Ꭹ4���9�̒K.I�� �� oԪ:3t&Yg�c ��|�|=�~sJ�WG�(�h�#.R^�F����q���cVY�YdŞ���4UE/�{%���������Ҙ�|�B0O(,�B�O+ğ2G�����*K���22e��� ���:Ӄ��. dq��_y#�*XK�k�x���A�L}��C����ok��2(V�%W-�o�{��ŕW^9�[�-t|�3�y��_-jr���;�O����ȕ*)ri� Xyͼ��S���^��SV������9��Ua� �)���G��G�����yo.` F����]�Gz�zk5 ����"�6�T��ޖw�u�}�;�b�zk��1<5\� ��V� �qp�pr"�m��ڻ|j�7��>(/�_m���r�U�� :S��J-z+�����4T��&C��[���0�ꎲ��A��.DS��x"8�Z=��,�F���:q�i�z�s����~�K�G��p���0 ��k�Mz�.���#�Cr>tiE϶�~;:&����.�E�7D��eP����}iW�7s g��K��),Xv۵}Ya"���{��P�@K"�]T�XSZ(� ��)��az�k�p��2��i#lcǷ�O�%V%R��$w�{L�h�.�P|V�!����T����6��+���5}ꩧ�;�k(L��㬳��8�g��U՘��(XKxQ ���_�(�gA��HU�ln��d�T�;�{�\_8��.^���KU��L���&�3��lJI-��e�v�\i�,9^���Q�zԮ��j�~�;�I�ش�(L����������U�#�& 9h+�RN�/8>)�<��n�ZQ3}��� 8���Duه�Cv��P���ɩ����>|;����*S`��8W����"��8��71���P��z0����l��õ<�/ �R%���W�������C�g{��r˩����Sr�� J�~��LL*D�L�G%U���֎H�-f"h�yǶ��76K�Y7��4� "�������nXCZ�4�R��K^�i��S���PT!\���� Yj� \�Ly��}� _X۱�(7����Э�~�����̍� Z��P�3K�̫��M�M�Li@����[7j�O�qX�/��A�۪l}���QE���0�R�f�f�=6mZgJy- P��Z!wl!��$r 1Dd�S����/���ұ�"LjΗ+��R� �Q>�:��_�Z��l��T{ר?Ϡ��=6�b�v��;b;�6&���Аj��lD���ZE��(2�$ _]sϋ HJ�4���u���Ҟ��Q���/@�9����b�� ��8��V���梥��p��՗A4~��Z��S��-���DK�8+�bdk��&�*�x�J�%wį��� lJPŘW�����; S% ,�g$���z�j�0��ɳ��, ���zիzj�sж���j(H��ݢ�j��z�r4:�R�t���*� _u���(����\8�Ky:R�����:\R&��/���vb��i�.����W]u��4�����������lU�;�jt6�.=T��D�Ų�wi�gin� sȎ�,@(��9�{O�� �8��z�ˆ�;(���0����hJB!7��rR�oD����� ��Q5vԑ�]"7A����,��7�tSՕ'L s�H�c���H&e+J�@�)��I��ܗ6�,��aeg�w�Ǖ��\{ y�J�/[����3�_�]/�t�j�+�%E��b����"�GNJl���?'x��nhr��`��T��{/$#�>.�U����~R��΄�0rȍ�I]��J 4��H ���7�˧�LO����o��a��P�v���P+��[8���x�5a1�|�.�G�tx�N��;��P ���~�U�^����{~x�?����T�ʒl\e�� \�# �Q鱇q�<�آ�yY;) ��>?�*�a�ll L�_��x�/-V�(ѥ6���c�]� hu�����S։ڧX�f�#�cm��L�z뭖�S�������!J.� z[�YO�Zu��҄�l`8v��U47b�T'��b��q�yP(���R[�pd��c{ӓ�v٥�Ƴ�-u�N!��8�ORj�]f:��R�8�kc�T�k�!E)/�����Ć�Vlp0q���#�:��9ς�0�LR��5e�@H)�K��� 6p�Οw��>)z� Cw�ЦФ )�+RI��5C�Rp {J��Q+�!��L�K9��H���� Y�j>��3SZg�a����K.���W�3���r�y)5#zM-�����s���Yvr o%0�;D���jk�ɔʳp�5�`P�Q�=���?�]�R�5`J�|��F䥦E��MpPQ�GeT��0�麉A����D�Xk��۫����bI���+��[�2�WŃ���(rz�_�d�F!zṏg�>� E#+�<>��6��oWw�s�w1}��'���;�voѬ�r�g$O�7�����w�����@�#QpMKGV�=!e�����RWۖJ�>%?����ʍA��M�}Y��7&�"�>�;t#�%ȭ �2ń�/�o��C޸lc������8�yׂ�����O��q6�+�p�=C% �W��=uO�܇�Z6�tiF���-@��P#]�k����(���?EK%½�+�Y�v_�d��R�իjX�����ero��� ��`�x���ݔ�B�^h:A�A�i�Ё�)s^u��`#y�`���Q�81�g�}����)[<'�E�$�t���<���M�mW`��g��yJ )`H��c.�%q��jD����|���n�|�Z��� �pt��K� 4�$� ޠ@��N���TgXRZ/-?lߗ���5ѕ�����ߢ�S����+���1�)5]mDY�:��G LZ*Z6�/V��`���T �����q�A g˕-`��%Q�چ�̱�[FF��r�0�O�u������j}r}�Œ�;'yՙ�ɞc�����G8��ūtj�&W%�^�Md,],���i��0���0a`����*e)��bra�>���n���8 H� �rlj�!�|��WJ ���b�`�B8=LP�V� ��C�G|�����S ��O��Č5WK_�2�U}J���k"�_A��� �~/��_>B��+{i�*����T�Z��SY��3 w���[O6<�����n��=�d@�[L f���d�NJ!�v���0 |XDP��b�t�]�ɳ^�0�-�T�T�t���}7�b>��S �J�>=��RlN���߀wh횕8ݶZj͢bre���<�Q���ó�A EOq�=�$vl<�P�,�(&�̙SEx9�� �R��R;�#�8�\��T;́Z� |�Eg��V"�%�+�������H�ZJv,��`У�I��b[���Y�J�B� �Xb �{߯�뎽�������n"r�W��L��+�&�%�j�[%���O�Hg���wŒ�0��IW�Gl�~ �ۆ�!�n�������:%�F�~B�@(n�����S����Zy��H�N�m�e��9M�s�ʼn(�@��?:�~I�ڼ�2�t�%�� �c�.=���,�>����rA+�\@QG��`z���d�A_��̥�: E�=�t��s �������qq$�� �$��� U$����ϊ�ӽ��Ǭ�̥Ǝ*�Jq8�j#� � Pa>,�a��̼hP0V��B 2XLD��#V#j�[��K�}=[�`��on�m���q�0�*��2��5�F� &��vm�[lQ5 ���@���Bt�z) E�a����P�Jx���&�o4إq��F:���� f�Hʌ�8�����Bv��S� !R��oI��#� ��zv@0�e��D�s�r�-����"�5��&��`k��B{�9��"���wu�s��ѳ<@�'��H�*�����Қ�z���k�r4�xR�2Oy�S����A�'�M����'����r���X�^����:��Ej�PP8���g�k�g� ����7Ѵ�D�)嵔/�ӥ��ͩ@킁S�=�p��b(�:������?�cc(6 ���ok�|�c A�M�s>���Bi �Y1�P�h&n���_:Ҡ3�'B�DT��e��`,d� e��}B�r�Y�h���YRK���z=��Xh&��;� tXWUp�%Ox�4.>d�D�ƄL�C$�EQ-f�J�8��r��� �pmB����N�b|�||�- ����7m:(���т� �xtvio}�YJ���p�������G� +�C:�U3# �J�'6xņ��O� FTq�~��- ���ߏ3��Q�7a)0s$���Z+�]�1R��~�|D�u�غ��o|~�W��=U�E�����Y_[�KRl+�&��ڍ;k#-���# eD41��L�\9Pd���B�S�A9P�'b1Egi'%ɵ�}"��1L���\�\5x,�� &� �+�.p��" �ʗa/�S�~2�P��R,D"Wu IJ^�7�� /��bV@��˄�Fm�vć��ݳ����!�C���Y�8n�����b��X:P�LW>������VYeMz �ӊ�)�N������ Tu�\�)���b%����J�����2��\Շ��v3����Y4Rߢ|�p����K/7�� څ��=mn-��2�FeX�[���ς�k�X"B� a:0�Q3��Ҋ�o7��( &���+�4���a��@}p��B����4j��$E�d�����ܑ�8|�M ��5��X&�/�Y�…7 �[,k����7�ȗ8P����/�'4�1�V> ���/~a����I�Kx���v������~�-��ն(�%{Lg������-�:ГBƃRj�l~�����+ՏJI�X[-�z, ���&N1�:�x��,ti`-+Ay�X���|f�r�n*�q�L��7�Yf�e4 ���'20��0u@�r3�&{DB5� 1�f%�)��͖3<*M-͆�P�z��e�,��G0=�k��!��>�>��V���A �O�S�5�2�+��rX����%��4�(e4� �W9�]t���?�A��< ����+-*�(Q%DI�� ˌ�^ߖ�k���x�K��;������q�� v�iʝ��� J ��H���c}1���9���o���I�!?YCJ3��&$t�^� �B����P���� ���+�K��y��DI �O��]���]��)�0�I`��QR�ƛ����x�+�j�q8/[>��z����;����;y{����� upy�^�5��1uE��� �����O�q�rc�I��m`��gcn$�D���΄FK����G��VC���"H�٨�V�_�d�䴏h���(�P���Am )�݈F�T��aY�>�8��aW�FzE6m�|����'r��p1��?��O��կ���/.�)�l�%���JR(�K9��A7�TMI\5��5�:9~a�S�`�c~���V���c�� R��t����D�A���6(��@w_G�Z@Q�Q�E@$�<�"� {M<��<���H���e$t`46��AU��� � �MQ 3�4�!p�}�~Vg����툘3�x���_ڜ�|�&1�@7 p��D[����E�k;#b�\}��~t��*�2��Z0�=��|!�`�*]k"F��`� 2ȈҢ�q�~��j�z0Ty�2�XC�Q�<(�'�eS��O�m�Q�9k?}�e�]�o0�8��)OʹS�Vp1j���>���S+���m��JE���6��Q,XFnbP� ��XRZ���,g���)FP_ ��a"��-�J�e�K�qlrƸj5}x<(��k1ª��4O�/ɎFЄ�d����qI�} ��0�Z'�y8R~�`�k(� �'|(�����*�@%I+quo�����F FL�\J�F+n�fڀ��!N{����܄�����cD<�k�BG��A�i �07o�m�>ل�,JC0�  �Pe�0D��ix��[�><k��M�Z�{n�Q��;������c4e�� �]FU��b������2Y�8��U &��a0���Ka֦D*(�L��X�����*L u�g ?��\�c����e��#�j~R`�`d�e�m蕹��CA} p����=т�%��08k�f m�� �]i~��U[~�����`� .��bƏ���WOy��_(��{�9�3s���8��;����'�A�Ȧ~����}�'����*�_��6��9�P� Vj}����Ц�T�x���]�5G#��)�e��j�5c�b"��&,ڈo����t�AM{8��Â�]v���Od�x��~�����|�g�kAFG_j�~�_��<�� ����E� ��� �"!! �Q�xi` z=��>������A�a����R���|��|s\a �ZH��@sQu�-y�<��#�8B5|�s��i �a�z��C|�I��1���ts���i2`�v�j+��e�L�@�`ð�O���8G��&-����vM� ����|�&e�h��F���Sc�W�W�łD ��[�׾����ԧ�S跾����ڪQ�FZxX0q�1Ǽ���׀#�_��tad�Vh9����]tQ�bD6ѠcH��a�2�����n�qn��� �H7��Ɵ]�&��T�(5�iZ��6f�b���H���a���7�]p�,�[ű��u� ���/}��I����^�#(//��B.(O|�%��d���C9�"����qn���V�:"����䰪"���)ӻO@�*>��F���P�R�|��F� ж�))a����yG}��MDqH�2���M�k�S\�L��i��'�y��a�N6�#���P�&,T:}����`b���k��k�$��<��0�P̏<" H�&���9����Od��2�|2�#� WЀ;&��)\�zǰWH!�D\� � )�-<��PU�RL(�m�����O���"fzÁ‡AN�x�F�%t���L�r�x�{������)��N�� �[w)�[��G]Ӧ}y���O^�.6�=:�fjx����s��oo��lj\<���gi�>TaS��H�:���q�9�|| �>W��bm� "0�HU� �����7AdIuOǰ`�j���f9��� �U�9�)���ZQ�Q�A�@ѥ�ȳ>"�k�p)-��T�Ń]1���҄�Qi��x�����YUy��i�\����AL�� *C ��dD˦]� ƀ�F��VXᦛnJS�'�7������ʼn����hZLJ� B4��/~�[/�;�9���8scU� )�]�3�G7p0�Z ݽJ�9�x)����U鳏�0.�J���\�K^ئ�a���Q�g��MI�� h�4����L�d�&@�_�yCG�2�� �_���c�(���(� "L8�A�=�QH�_�����K�.�Z#���\���'�ua��D0W9J#}��^������r��5�bԅ'�p®��a{���<&N�W+��?1ɥ�#A���H3/���~Ť�j�<�j����o��>}��A�+���L��FDAc�@��������a�NYUy9�"ò�K��"4;�i.��S ���^vك)< _�җ���^�L�s�=���1&W��'� �B�̶O�����|1{���J�XQ�B�־�j�SV�]CIevF�$J^tX};ҧ��%�E�_V�C�S��]d�$� R�Ԉ$��E��O~�ݡ ���#�K��L!��{��w�����Wu0=0�h��#�d_��b�&�oDVV��ǝ����ry�0���lK�J`�,r���xa� A>�]"L��#� C0��OIar�Q�G<�R�3�tx�4`�>�XUj5c�)n�ш3�\��k�Q��Y�&j&�0{�sg��笳Ϊz@�rQ&K�l.��OQaR,n�JY��2AB�v�� h��Dc���R�`)X�T^������߼ a*���j IK�(,���X����bN�y�J"�0kؤ�Ġ���i��� ��`���|��A��;�H�X�v-OIP�����H�{SZI)�Z!�R�/cɦ����>��"?�Ϣ�,Z �B��e�O�Sd��B�x���0Y�p�:���t��Wj�&��Τ�`�Xrh���-�#c*���)v�y�/}�K��pǐ�����^{��H�G�'c� #��.�Е��e�� �JF���jO��OQ�b7��[@}���PH="��ε����l�"*3�(���?T�����?�c����I/5 &n���4<؊�vک�PU�#ĵS��-�uH�'�1�����)*tc�垐g��"��B���<��e(���|Sbg|������ �7�M<�4����s��k��c饗�� Ā ��R�"L�G��T�E{�b�a"��ϻ|��O�u��,ڴ��ł�lym�g��,U� ��X�ʃP$���v� (Yk-�g� �vyȜQ����KY^�s�f�na�l2��E��"L06�l׭GP0��#��G�������Xe��q ��)����V���M4v�[/�M�����ʀJxC,�� �QmAao��R�V>ڑ��t1��HH(J�*��T�jt� 7$�����Xϰ"Dm`�8�9ť�Zc�`R�L-��a��ޫ��#L��G��� c���O�{l����� ;YsQp��~���B OT�^�a����Db��Я�U�Z�a#g��>��gIuI4��n�m�(|�H�D"���@���/�|��֘�NV2ju�Hdw��=S(�C�]� ٫��w���� ���hڊ4$�)j����1�4�?(4�Ynq�w�R����~C�d�r��)4¨ h��ʘ*ry�D��q�Ii��@a�&r8!������lf $k`%����}1��;���(�����b�S�� ����M�� 8v�Ԩ4�n8�� �=~�`��f�M�Ĺ�G�0�*C&G �mQ��m����#JV�ҡ���?�Pj ����)Ds���T�PQ2�D2Yɱ�S t@y��b1xW i��^���ÚN�py(�A�fS<G!i��V����1Q������!�-��hD�x�aB*��/?l���� ,��1$��lĺ�Q�T��|�>?���w�f U߆ >i�9_���!�нvM4Z��Byɾ_�U�WU[k��)H`E\V� J����-M�D��,A'�؜F�k`^�k�R��5n��&jO�]`«-$�ju�bA�Gĕkm�я~�#Q�ij��k�K����&0s�C�@���e�QP��c #�6AU�a��D7��92m�3�Sʙ��� ����!���H�� 9Q6�i�o����OV-���+��j#�l)G�]c ��f#+�,m䳓dM�Kښ3gN��<�gj�`��9ҚF��O~2B�*d�@���̟U�P��D���*���lu6'��]�7>�:8���C��%�k��]8b�J����( <œ2�7e��l-��<��!�`�-�',�!b����w7�r�s0�h�3�8c��$l�dx���r�k�=��ox�}' 2a�!�� 0efǀ�bd���ǔr���wv��^)w $�"�����_�;;}�er^qi1+d����\b�֫42����)n$�t�� �dq�irui �mi��xne*�j��w%����v�����;�5l�#4l��%ztt��a��"�� �jw�l�d���������0(y*���]�tem袍+�jpg\��&0�x�> ]{�GJ뀈��_Q�m%�ib��8x: r\RK_9r�I�;6��T�| T��-o�W��F>���1�4L��aU���s�y�{�i��6R��[�R4�}�Skg�.��Ru��*f����nA�9�I�\J^����`��^{�P�q��ک�d(�M�����l�#���������`��b%�H`��)Oy���D���KW��[g�ld&��辌�lQq#�7��i�.�μ��%��9V�V�LD� �uGX[�OS/=W��eJ<�r�`�v�a��=��YI�y�� ���(����G�9餓��)��Uv���~J$�-1L*�)����)c� �������jo��mݳ'U���`�`��'\����K �?š0�g! h�+Hj+1j�$�jn�Q.����_?qꧥ��a����EPt�?:b�`^����]Y�j�*����L�+n�&|����� ��t��D8��R�6��h�5F(���R�U(W�Q�G��SO=��# V�=8Ri��ڳ-t�Klv��%�\��#}��riwè�6�-~D@j����Հ/CJk���ȃ��0�"�š�� ���.��u�e핢US��G�h7��ЧE�L���� ٙ��V?���1��&���i��~�C%����(*k�Vk�/m;E����آ�2U��dl�2w �qڊ:�q�� njO��>]����h��a��D7%���t3�U7�t��?���g�y��!��A�Wͣ�g�B#�I�TX�ܹs��(hNx���j����h؄�H�^��M�撋�_���`��ش�,�L�o�� �Ki��FD�~o5��^�p�c��.�Q���Z�LW a�=>�#��o?u��۫��J�Uմ�|(��M+�I�ja��_�ӊ���D�bR��W� ��Dw�8U�訿�t�.��꫓q_�;��c 2:���>>t�C��_m�����8`�Q�ʕ R�yf��v���]�[�*QHX�W��)9��3�?Tե�M�K�L�R����7?b@�&f�.�kD���0ApهE�1x�#�H��+�{����R.��u*Dd�Z@���jZ6jm���M$�o�B���.��;=V0�cA1X g#D��W��U�w_�k���fL����G>���픋MiG �eԱ9!”��<*p+&|���\�M�/���/Pu�wz��Z�� �SR�!78��#�}��X�2M������ �`����6^��q��N�<�3��ѫ}����� @�"��)��[�`\`mU��%��A�a���Ex��o�{'#5�!�_[c�*���{û�&�{z��R%�~�����������o{���oh��=]���cWN��E���>��S��|�b�>\�X��l_d��:O�Qx��o��m)�l�u�iaL����g�)˦ݴ�i)?�`��]�������^ʭn�7��"''��V�l�����'k��k;�W;V"HB�Fa��uD�-��<�"��W�R��OV#����%�փ�t)��L� |Q�z�Ii<7�2J=�����g��7e� ��c�x��=�<��fL@R���&����0���Dу��."؟̄Ž��'6,>ف��;C᛫������SB���h /�DE�Gܠ�O<�X ��;�P.M�0� f$���/N���r���a&�Tk�����/��3�V�kq�%=�ƅ&e�/�\t x�e��{&t �t� �������w��ݽ�b���0��4طME<6�D)MaVk������x���ޢ�@�)�2A@w� :�T T��������k��p�&�'��1W@bWq����[Ux�M6�'�L�s��fL�jeY�I^~�5�M��v0����������=����� ( �� .�qe��h��Lg[�.y�*�,&N^0L�x8�{���+N��}_�<�`������~��S!�

���O�=0��q ���6c��u��:Ω˄ߴ5���7q;+`�ڢ4�V툂 �k�S�)3 ����%RKX�K����J0� h15߼���o��)���2:�drOTg6m�J��p���9�������.��i?O9&-g�ڢ�X������lʘ��$�q��[?G�ɢ�JK/?#a�mbF���#}�KJI�;GS��L\G����������_�C�Iz��aD)v����R���r����kM�Fr �R鑙�J�Tn�~�o~l�;|:�F٢��� �0cjZ���v$�I�l�`�`�����7ֽJ������R^`FEa�aF�����?N�IjK&nl~M�G}�uL����"�� }�&�E݉��g~�1�mE/�^�DZ������Q�K�������F��'�L����}����.�盿����E=t摒~��H妆`�Fч�: %���B_�dl����j��v?��O�L��޽ԙ^���\to[����2����L�8;� ��#�8��}�����̆ 0��5�r�تw�+���cF�1s�6�;ǗH����h.l�� ���k����k���� ��b�4Oiq�0���OE<�N/T!)�x��w��ћX��S<#��ioq1#�����Q��8-�3`���9s��lA���d��H��F�`/{�� #-�q\�X�l� �w�1ǘ���`ZjH�j}Z:����4-� �1��tͥ��Y����Ά�g�qƴ�C�iY��2�A5:��'|��&��l[�D���F��v��e�G��( 8v��pN��3��2��!��!>]�KqF�s9XZ���� OH�1/|� [�#��_��H�� �5lg"e��D�p��L�u�Y�R�Є�*�` 7}8|F����4��a���iIm�"�@��ʥs��O�Z�C��@ c��Ч��tU��*!H���0Q� 0�����.�Pj&_vө�Y�g3L0(��YfC��\'R�LDqMx�B�{�F'p��߳�(�)eLt>��A�G�d��� �#T2�G��UL�D'[���e ���?�y��z�%GZ�QL�p��0�/������VI�ʰ[^X��6B��X^}9A��L�!�� �&��X�X�M�����vZ)�$h�pzQR1;E"��`�Mg4L�]�I�p� � �V�]v���Y&�J.q�Hs>�W[�9���=�M�}9K�e]{`6�Z���z�(ۏ0LcJ��@h�; ��ۏ�vX�=�E?k��0QP�QK/ó�>����Q��0\p������o7�����&� ���|�;�A�T<`�A���� &2��A�P���R�[�c��*���a��+^lKq�B�(S�T[�b���BC��샤�Ga�8�.S�����V���}�k�#�&&4U>Y��K.y�w�)�.e=E��N*[(���vl6��(�T�/K�ē"2�cղ۹�� 8e@�Z3}�P�z�s�4ͱ�KeRtCx���F$�2L�0 ��O�p� m�����`��/�MŊr�(���K,�v N���p��b6�"F��'�$&�$U��U"���ok��V�D���o�n(�K�Ր�J��t�?� �� ��;A�T�L��ͬ����t~���x�_cV��^�`�ӕ����D��*�A is%��$v�s�����ݴ��SX��^$8�*�S�A"s��V7�1R8A����{��{���W5Y0�|�b�9;�H�iq�X��pa����O\��B�ˌ׎�(�����tsҐ�L!D�غ������25T�Η�F�_}�����='K�QG�]$�\sͻ�;q�fM��� f�� /���X4�+���e^�냅N��b�;��~;Y+\�7�6�����<��qFTj�!2㋷d���y��V��o~�ޟYSra��c==�O���Ȍ���/��%E7Q��1�) ���GQ@�V/�I��bn��S�qp(R*�\b|H�p*�����'�����+s_Ԙ�Ť��sBaJ���?��t,��\`�hwe˴�@����'�=��{>�XRt@�À $��!��'��4О=�R^��<��#��G�ts�p����xdra���Dž^ؖ��o^�B3΢q�ڌ�n�lH���#0Ԑ=����h$x���p���5�[!d73G���]�z���ǫ��zvl�v��h����3S`%mrގ�zʳ']�y��QC2�a���m�V�R�� 8S:�����o� UM4S=RH{P�����~����}�Wv��,x��J���ψ�D�m���\���y��s����Q��w�y�-9V�ѮE7������~�{Py�6)�"�`���x7�+�;G�g<�������i��Z��l{F�&��C,�e���|�'1tz!k�A*���p�5���8��]l@]�!�X6��-N�v��:��!Vv�(o���Y�*�#eK;��~�-�^�2sfS�JE���2�o���g���'�x���0�S~ҹ [���o����K/�7�}�y�xU�l��27�|3qh�,�Q��v��=���"�z�k/Vy� ��b�$��,��:4=�k�,-@g]tQ�$�+�:���#hW'O�����/��6�o�q�m��v{k��'�t�RK-պ�Y��x�hF�B��Zk��g��o{�=�fc��!l�OF;���M��vcȵ�Z�cSw_�W��T�� ��@ƽ��;d*��o��� � O��;x��Ʒ�����@S@�2�ӷ�׸�> �O%���0Q5p.���v���(� ��M{�a��b�￿�`����:��s�@3�%�ۮ讏h�U>`�G��Gq�w�&Ļ��n����:�a�d��|�3�Yh��l��]�����L�V�r%6FJhszg��7���zT2bO�5��i�x@̦=L)�����S}��gOB���e2L����g�q���XO�xݴ �=by�?i�J_� �q��)A�aNrI,z ��׊r�X@��kJ��2r �`����$�җ���'=�c:�K.�$�� ,�a"6�7�t�|��8ܸĥ�B�zRǣ�5�V@��ޙ�E4���a��?_LN���c��&���;|0S����?���ܨ�����Ȫ�0Q��8�����l���J8r� ػ v{1�)L��@�Un޼�T?j(�rF��ݴZR�&��mA��#���ʹ�Kb2�>Q5�D=�@�;�8o3c?��mo���%���NV*c�� B��Oɭd�cb�˳�f=�f�F��ǧ2�y� �c�$�x�z�����B��|���tԏ���/��$Nf� I��׿���k��vY�Hq�)���G�2S��h _�G�CZ�bL�i0�HAh~�Tn0$���gUڥ�Q���7*��S/�h��3�׽�u~�46�x�������0�N��v�m��{�8B���Uh}������ �Y �8w��;���j���ρ��F-���#|�D#22�N=p(��j��D�s�9�-�DZh�H�O��\,�D�5p����)z����UEF#� zo0�~6�CS%x!�d�L ǔqD�����1T���ŌKF`-t��Oy��Z/��`�!p��n��Y�z�~mf}����D�������߾4�f�oGT�){��N� �z��|���=?�B���F� s���-L�U`p"��� Q�f���'`"HA��=�PSF���0�~IW��I��±�i��̷�h0Q��*� ���H�sˍ����Z�.�a�5�$Z��o~3N�~]�Bg��׫s���H!Z�� p�^�a�I�������M$&�A��q�ҡ��1�R��#DŽ�:E%d'{�����_����@�&�.r����?g�y]: �אַ�7y^0!_��7>E:����S��U�p�_�ɂ��f��i�J���L$���5Z�-���T���0��� n|��zj ���}��vj�a�����L�A�t�ߎ�OM�� ��3��|���-Ї��cz�R@v"|BS �W��X�BÔ2&R��T�!��� �`��M��[!�8��æ���A����j ^q�]m��iËtG�.��N��n@�;��L�]*���0���)�z��v����|1׿�5�����ބ|�smZY:-�LJA;�� �.L S��O��LӲ��K_";�0.�8ƍ�{�m1�2L�d�T'_�q`�g)���/��[F>8�Q����$}����r��O;�k�n!�T��n�l�������NY 1��<�� ���?����g�u�s���&r�;��N_m�EB缘�4S[�"���(7*)J��t������½��&�ڡ� ��he��j���=�\R��E�\O�&F�*�p�e0�i ��WXa��;�{��@p�K�0e����ig~�s޴��D���5��b���84@� �뭷�w���HGH��1߫�qD3�� 㛸�}�{�}��x,y/�˹Z�}��ȝ���W?x!I�3ߎ�v�1#�t�Vؾl:�Ys��?�Aϫ�,"ƞ{� ���\;�O�S&�=���ַv�e�"��6X}����{o�-z�Җ�\fKvT���:��d��qE��R�po:<�ic�Xc ��"�E�AZ�뮻�=g�^��iXxdq}����J+7~���G}t��Y ����(n 1U�F��][�Z):`3BdÙ��c_: �>���01m�������/_w�u1���d��V��\/��2ٍ���Dĵ� q�"u��N��������+ ����ٴ�2L̦٬ �[�Pk���A��_t�E�s��0 �|� ��J�q�'�R"�������Fm�r� < ��S�6d��Af�����7P��|a p�pH(�-z���g���z*� ��b�6��Nzr�@3 <�Y�\:S S`�(�ab��<�8S�!2L4$X.�)0y�01ys�G�)А&,��< d���9�#�hH�  ��g L2LLޜ�g 4�@�����3&�&&o��3R �DC����G� �7�yę )�a�!�r�L�ɣ@��ɛ�<�L���0ѐ`�x���Q ����yq�@C d�hH�\ �z��1ٌ�����s�@=���P���>�z��1ٌ�L�A�����0���x��i�\�u&��+4E�x�qL�3!9�p�g�?�{4��y�5�f��؍B��^@� Te�^��M�٤d�DR g$��� Q��⦅doh� ��^�Y����w���s_V�^  ��]������=�w��\*�FK��Y�T����ՑR��{��?�����R*�K��?T�)὜ղ[����r���()�Ы�҇���ne�f����~,{�粟p������g��?W����'��^��'���O�u��k�{�����������f�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-Z�hѢE�-�m[�������}��K��4�h�か-Z�hѢE�-ZW�8-����+��G��D~d��=�?-Z�hѢE�-Z�h��ټ��4��#� �>�ɬi�@��(Z�hѢE�-Z�h]g6����y �� �M�<(ż�>�j��@��E�-Z�hѢE���R�����Mvx���h2N����x�hѢE�-Z�hѢE�H�d�o��@���i���'Z�hѢE�-Z�hݕ����{0�i �z�2l.� ��7`{�U8��'fH��(Z�hѢE�-Z�hѺ�՛��-]���)���J�V�&��?��uXm\����v(��E�-Z�hѢE�v��y����gX�,�A�d7��@e��i��>��s��x *5�Z���R(WS΁�gRӰ~�ex��c_���{�mi�+�-Z�hѢE�-Z�N�r:=���\G��<B>�9g§]l|�N�������}*Y����jv�d9�Ʌ*YT��� m-�C3�����y��KO}�4�?ѢE�-Z�hѢE렑.�֚�|R-qm-hz�6�IZY���x֗^�$�q�w�.�I���+��<=.������.��k�+p�U���c��hѢE�-Z�hѢE�9̛�0���<�Z�6�s�=>cz6I��`>S�r��Ԕ�gJ�c�w��6} �2�O ʔ�|PI���+�k�b>GSCTG�-Z�hѢE�-ZG��{R�m��oӔ��h��k��_����ac� �n�O�¹z{B���50������<���~Wv��X~ 6��,Z�hѢE�-Z�h�:bf��������f`��2s�˄gK ��$8����� s����i3���1���K>��������E�[�hѢE�-Z�h�:mM��� ���~x6N��x ���ۖP�'����}j�9��0/�\�J}"ʟ�s0��an�]��ߢE�-Z�hѢE��Q� TSn�D=�*�E*{M����ɉ-Z�h]kTGD�9a)�'s �YWE����hѢE+�_5sS�?�_d�C����I�^~Νx�h��9��$ V���[���6X]~�Ybr�9�)7ϓr?�V7ʉL��x�JU�Q���4�| �2��s���=����E�-ڽn�WiN�j�������X��k�hѢ��Y�P�uK��ek�G��gl?�x4�gH����;(�!|���8����i*�����~�7$8��{�������k��i�����TL�E�-�=j������9Q�`�nk)����E��@D�ۅ�u��U�>���(�ԯ�长038%�u*~>���fx�k�&0k �Je�x��|=� �8�J��dzI.g"L�f�2�,_������.��ѢE�-�=f�&� M��ᾐ��8�t��-Z�h{�>�S]!)�� ����\��u׻)����|_�a�l�b{?U��F������b��&���ȱ�$�/s0�_��ܛ2}��WL/h/ \�hѢE�v��ѰǾe�=Ms�Ž�4nmѢE���o�B/�|�N�%�o�.i�'��-R����nm����k3}�U+ҠG>k��f����vyi�&�R6�Y�l������ �_��Z��G�-Z�{���O�D�����*�ˣE�-��z��oZי�������L~c9 R��A�⚮z�Y�r��l��r��؛��k��.���n�W?�ˋM�ׇ*��*�a�h�{O���B�t�ϛ�J��-Z�hѺ��b���@�c7a��۰1}�?7�}����E�-�- P:5?m�[C�l^Qq��,B���q����#h�9�� ���g4�EPhB�=�����r����_��=����Q.d�r�o��n������-Z�hѢ�[F;d*� ����Ѿ��(۟O��) �p8���E�-��Y��n�Z�c�L�QU�+�VR���� �UlR�c�A��������� |_}}���c�7ڽnBW���r�������5�������.q1G�},���M@r$��v�-�w�垊�&����Q��d�z3O���w �ًO{o�ż �n�e��D����㼿� >�t�X�\�-ڽ�?L[�X \�����-���ނ��)އiݧb�n� Z���lU+�P���=ZQZ��=�RE3��oF��M^���ԝb�-Z�;c��XJ˖�������Ѻ���O�{�������p9�\�r��=�l��վ�t3Ɔ�����^`�|��ъ�&����W�Ƿ�ǚ��v��r �,�����+�dkQ�ŕ���@��E�&sx}�]Ǒe��S�5��kַ�]��f��h�;���o���rܬS�W�������4(�odz?��v��?�f��Z:�?�X� ���<���A�� �7�3�Zj_(��g1G�� "�-Z�hwÇ��?P�Gj��Ҋ�?Ѻ��[H�-����ֻ���sdj�� iDhǿ��� oQ `����bn"s�D�h����Pš��3��h���9�������<ֶ���#�~#<���e!�^K�;�k����t��E�v�l_}�> �BC3�n}@�.I��ܚX��ݧO����K�p��4��.�����1|Tl�Ѣu���W���(m�h:���sC�'����}gҴ�je�y]�4ar�{f�5 O��5ɹx��E�vl/}4�D�� ��_0~���=�(Z�{y�=��f��u_�ێ��j�'�n��m����A�/�@5�"F����=_��3��h�������=&�IYO���!w�I�S���.�3vkP ����D������G�<���vc|[��F,��0?�r<���qӬ,�]����94c��Ds���A}f���;������I�����>���!0tcf��_���W���v��'�֗^���Sp&[3=.�( �jcżט����4��n�B�C�5�?����r�OQʺQN��=���S��q�P=p0�y~�'Z��R������w�n�!ww��E����^��쩻�[�GhOYk�f�˥��\�,�a��a��t�@�֜�;�R��C�H�o�YY���02p�5�6�jq����J�}���S�&����w:4x��~��� �]����i>~���R�+�k��|��C�<��tp>�uu�������X�x���s�%����n��9�?��z))��R^M�Hm0���l�wRM�4Vhc�O�w���8��Sت?�V�Ĭ}�k�h��kF�q�~���bލS��ţ� �����n�~\�Bp���(:S������/RA��ie�L�\�︢/��ߦ"����j2R�*�f�T2��yb����Ǧrm�s2p�m��*i�� ~&!����U>�S2�t ?q4�[*����W��X���zC=�����1�5��]�^�3;��t96�xY�t([��M����o��_����J[��+Z�����H�nj�w��?�q�̮�b��NS^a��*{���E+�Q��)u�����Ó�r�5����Dm���"��<����k1Z�r��I������%�m��ȃ� ��Ǟ���? 4j����\x�� ���=d��J-�]Aׂ>����j��Աt�k��9�p�_4y����Y;I5�к2�P����f*��k�w��r��Z�\O�߶\z��6�� n�{�<� �(_��O g.�=Wwfs���L�vS�̿���-�.sI嫤�/���hq��9D�Ǐ��#�o��g������1nբ�n�O/�i�_��� x^w��{<ą��[��pt�;�������ס�;쩜��ќg�s����pz��c�w� ���l a�S�q�P<�������p|��a�9��8c��&��Np���0Ľ��+�];��Ś�z�\�S�tC���y��{�܏)��5Z`���s�^����u9,����� )����A��e�T��U��Oq!m�9�Xj��uZb]�\P����{ſ(�U��tym���*�&&49~��R���-s��u�y@�p���S���b�w���s�ű!=.}w�;/M��v���XE�ԗ�9]0�P/�^��WL?_s�o����>�RaDY����r�S�Ly��6�Y;�Wŵp���d�'q3A5�?S�\��:��㊵֚���(�<�?�~{J�~���D���bu'��L,S�f8q͟�b��������U"h�O�P=fKu�4�rl�����R���u:��E{����M�+h��M�7�ӈX�Ƶ#Y�8�R����u�������|����:��B\���֏ g��|��^os���E�'�n�cO�S�06��%-�E��P'���Ġ���χyO�9������������"T��G�CK�~������ޱ���о\d�:���͞?:r�]���&�z@ԗ�5���#��W������7`k�K-�.�R$��H(�О��^���09� g�ۧC~^:� ���X���'�����*��w5��詤{�J w����SQKޙ�5��3+߁�G��o`��#�>*i#Rh��\_�!�K���Ã&��*] a�)��݈�81qy�`�~i��:����n���WUP7����c���@g'N����Mol��a�%�i�G�����j~O9]���ί|ί����O�߄����cB5Vw~z�����[�� ���8����My-+������ηs�]���Pm�?� ��{݊��t���B�~�|��\��l�<Sc�aa�5[�N�rE4��$�vn�2 y��w�F"��L=��r?{u�������R��W��x�o����锨�o->ez%��M�x��q�Xo�z����L�@�Dj/��I����2�� 8 ��n�ß������a�`NE�������#��c#l�@�k!�a�k��#�̿��필øo��]_W׾�@�����`�.�o5��'��gk� �Xd�lt�-S���5W4w�ܣ���|��y�'.���Ms���3���##�����~aA����͞����R{����4�-(��5�ͬ���-����{����y��;F�W�v��\_b?k��� �b{"G���.�Dί|��ai�����q��[#O�S)���0�U�<��_$ě"f�M^XI-v��3�,����~�u�:u�5�4��pnJ�\^��N�G�TD�>�4V�_�Y�$�c���E��^嫦��V��+>�!c�6z ���?���������3�:jul����˶��8���Ӈ�2� fƮ���`v�Ms���_����a�c淲k�����|��ו�k�[�p5���QM����z߁S#+v�U ��w���O�H��rvYA��t�|d{fƳ\�Z�v[��F�tv�?T���C��<�������7̹�:�tn���x��ю�6�I���a�A1G��(�����ڮz��V��o� k�F�4{/�.�(�s���$~���L|����e�~l�6^��L �kp.��z�M.��O�T�5aM�#��M��Ld�'����X|�9��62t�FoX=y�!"�(Ƈn����`��yV��?-�>Ӫ���s���U�������u6&�6�s�oF������������+������2_c�N���!���cA)�/9�`y^�\^��Wasr�ϏQmE���]��� �Y����V�KS�����a_�>��+9Q���6XB�;n/�d�e�,�O�u�)�{��s�/J��T�����>f�K�˲��E��MZ{=bݒn5ߕ�!7#���m�Q��y6�3*R��~���7<7�:t���J��:|/�(������?�~������7av��ɉN�2l �Z}�l=�.~�s� ����j�<�������[U51�_8�!2�}w;�~?�"����˯�n�W����E7��'���� ��&*ĭTS���?�0U�A�!�D�.�:u���F NN�!�M?�T[N\<�9۩��y�[�9�h�kky<�u��ir�2p ��k���ꔘ��\~I|p�wI+%�r�#�-1�6x/��f�}4L ����s�D���!�ZS{.{�N�!0�83���9 �5�l�B92�{b�*||y��R�� .�T��@����m����S�����Qo����?�3��>�)������\G���D�X�j�se�������V��Ȟ?�C�;�[��#�ú�F�UXy��,�W�s��7���p��;A�W�����F=`�/&n������S�x�ކ�?e��c�ۍ W��� �;$oF�-UjG|�YH�2�C��y�߆K�� }3�[��rIrM��%�^�q�)�^_�a3y�sØ�Zȹ���jץ�)�*�����N}o�C�X�����%pd%9�֧��g�4�<��ꢙ�����ω�ᓏo�&����������K��#4���$�er|�f~�MK�n\������ �S����P}��Ӯ:O����qp�^3�=�!���A�N:g��m����lN>�s���u����r�y1|ąZIyκ�p�ga��ѩ�8�����w�o��#c���<8���;Ⱥ=�����DRP�!�p���u�a=:�-��S9:�Ekk����o�c��'?��y�\c�<��]�b>E�x�� ae��~����Lf��������� ���Dh���_��,��f0w[��gX���젺���G��-�o��k����8l�/3�3q���ja��j+������Ȓ�O����� w6��T�Bܭó������F� ���� �%{���&�t�)4�Ol�n����8��53Wb�SY>�DϮ�]��n�)�Feo�cB�|��9˻~��1%�[���_#N���Xo�Xs�c��6�4�y;T)ȁ�|jm M�Y�NNj�r��g�/�Zv���]�4sGx�:2���{��rW\����47z�{�����)�]�x���������Y����ս`�\�C}���g g��G�)��]����!4�LY>(׫�bp�8��Z��!�y˹d��d���(�yl��?�b��\ݨ���� l\^�!���_C����i��>��Χ�$����7��غ���5� ��� _���Ն���� #�����op��tvќu��ݣ��#��^��r�c<}�������K���n&>)����:45���=�s���,H Z� d�'�W��Y��=<��3��"�1~�k\_浺i~"W^��pq�5)��K3�%�B�Q�-̾)�a�B9:�[=E� ��$��2.΍���O�^�x��gv�4����'-���y)�#s������������f 4�U��#�����#��b{�Ej��/�o��=����˽0�Ň�w��3����V�Ӂ@�8X;�'��e��ť�53����09x����~�x�=}���§`̊8�����ċA&�s�����CZn�T����!6l�w�c3�YK9��cD������#C�6��iٿ��W�\Jr��qВ�����͌ rq�� ��27ѺGn�I�G����X�*� ���=f�NThŮ/|��'k}3f�bg����F �NS�R ��y�������̾IX�B�`�FM�����:��!/`�C�N��)��c��"�q/+�|=�Yh��6o�gE��_9� 4N]ې����᭵�z��m�NRǔft��&��H~G{���Dϝ�N؋�n��Qk�~�j��^~���/�|�f ���1 �V�C��[� �fx޶�s���x �f\y :s�8NM���uT�ɜ=�ߌ�郄�����Y�w�g�iO6�����O���5���;E�>﫯�x$`����{&��9�5�%�&��b|�&v��T ���tQ}�ĭ�솹ə�9�� W�a~�q�Y��9��������4���7��]��aX���lk<�d�R��9W�ق�x�̯��p���v�4�9e�M�9r{ϊĚ%)�'�SL}�*���q% ���-d�0���Ф����|&�^k��)��|t�<9n��� �#�o%�i��=���|�7Va�y���;�r/P��۩�(��*I�a�\<�S�v���)��F3;��j����Ûy>���i�F��4|lz�u��<�t=��X��[���i���75�-��q4���b�ɡ�C.��� �P��W�::���gCǧhnى���H3߼S�b4�Z� x��{�wv־e�sϭ��5�����܌��&�����}�U�����\�|>���/��,��Ξa}�đw��h��)x�bF+��ϭ|�}�&tBߩ)�cS�A ��������k#%�s ���%L�~��j��Ů�Ռ�^��$����V���W�2v��8�������A�kKȺ r_WA.T���=�GV�L� �M�O�ޒ��1�Z�3em���~/z�������|~�� �oP�T�;4]_�x!�au�����c>�]u�F�7�^����cA� �YA�zl������k��ú�6xŝ�jBq��u�>�oF����WX7�Ϸ�ߘ7,ۯ>����td�h�"�ru�.�����_a? ߘ��爣�����u�����h�v���%�?5v-8����p�1��������H=W��dž|n#r�MP?��|r��*V��)rK��5��@��E�����,cݚR��]7͎�?��jAȭff��8�\�]��N�n���&=ԟ�ھ�ك:�I��&�!P��<�Ͳ���|�+�!|��/���w���W�s���_]~\�O�l-��=fΛ���Y��BӭS\3_�|�� �Zw}E����;)� �{A�o�^q�g_���W����)k�6�lq]���X�Z��9v�3�A���5;�� �c;Q/�_� �8�'���ז�'�z���3���a}!������y�j�ď���J_�>� n�Wpl��+��U^AR��#��ǚ�\�*���� �5ԈH'�bʕ�]��l4�R� d-�_V�|9���S�BsK�E>��1K��oM-�D4+�-��t>��S[|��V&.���+���z��{q\䗩�w�>�!M����^%0PY�7��&Z��cK�_�'��dcr�'�4���^������]r\�#)��}V�L�q\��m�c�o��� �K���� ��ܼ�T�F+��4�(����#|���6�3�b=�"��o{�A�'(hˍ[��T �c�^B�e� ����Uu��~�7��$�?��z�$����a�Mx<[Sԟ��3-�;t�{�"����τs�����.�е�yG�� �_�cV��� ��'}c���=(�����t�D|̲F¾�� �9X������7�}�Cd���Bsnb.�L���92J�&yc_����d�-�ax�6����BM}��kk5�k������5]��Q\C1��.�>�3���C|�dRL�*���}S��J���\Jjqޫ�L?m��� w�V�����Ĥ� �X�M�a f�)յ��&�/��_����s%��=�/|���I^�ı�^��:����Qr}���c������� v>QjQ)�TbN�bH�JG �������Y������ *�E� � bԝ-����`|����)i�RL������"���$=-��8����� {���s֡8���]��\� �AU$>��� r���2+�Oq�N���Q�v�� �-�D�P��ީ���i��ǡ����:�����~������t� 7`���˘��lW�����D�� � �^8����58i�{�zx�����c=ٷ��������f�a��W��N�œ+�}'ͺ ��&xGú�G[ �y��UU?�փ���>?�]�R5����$9�r�p<.8ĜZr��A�x����b�����ׂ�\f ��4�#8�e�쓛� ��v�����L�ק��E� �N�}$g���@>/�]Pg qx8�}���_19͙�/��穕��ʺډ>+�:���i�;�N�΂^���z����s�QtB�)�:�͎CN����#�\���̃�u������zYp��6��[�ji�k��۹��a��Z��K<"�z�i�`����&b��b� �">�����7��k�� �g���� �q�����=�9#h� �5�n����c-�)��D��\j�cԨ����oַ��)�;��~dE�4�����F�:Y���[�6��?�-� P��H&�'_2�^��;1'v nQ��e�[��7 �-�s�� ���p� "�f�r|��xw�?™�����W��p��Wjf��W�^P�{P�g��ip�=y]��ܬq��?jk�^*�s�}0H�y�����{W�I���sS9�~��I�s|�P�%4��~�[���$�� ��{����=�� Y�W�ZY\Z��m��M���kWLW�����%^DכM$��>�*܇'�U7���1 a���^S!ك_���o����:[Y�y��©��;z|��fƮ�zkw ˉnװ��?��i4����:��k�<���K�P�눘���a�K帢��~�u�ݻ�}߷u�Cxrt���ȗ�3Ũ�r|��?�o�+9)���� ���� 2'�)�qy�o�o.9~l�� 8G��|��GN둾�Bl|��9���ڱӫ@��������0��z'�^��79�H ���`}��dr��÷��5ĉ������l�/���5`�G�kz���'�;���)���a�k�ʾ������ɋ�1p���- �����mf���Ӄv�S�];ȏ�|wԛ$,r'�|���H��R���gp�9�6����^Úy��Xɹ�|���6�q_}���N� {"��Ѱ���n�ӧ�G��i�!s�F�ys��$W׺%��ad}�� ��*a���a�����y���?˟O���'�|ֿ=�qXYz��~�?\+�^z��m�ʺ�hN/*�����q��'a��7����6�@�]5U�ۗ[r��<.8j�s�����������w ��}��;��y�8t�ZUC~�%'ǮÅGO���~�׿��|�Z���N[��>��0��8�z�OR���z��D���N��w��q��gr<��|��tR��N�����D�Z�&yr��niS3�����&כ�}�������2jXsyJPۧ�������r�������q��֏ˡ˂w6!n51��>ڀ���ӻ�=UBo���� �FuВ�Lִ�i�G�æXW80YY��3-9nW���TUy�uw�`���Vh1�@ }*ˁ�}���7oy���n#�`s�)�ٟ�k�金���Τ����y�D�ʖr��2Ρ���5DLS�����s��N����q��N�C�ީ�É*ƾmկ���2�������Uk�M��OX���高���-,7D87��5�Gf�6�܇����F�=7�k��s���jq}�D�t�p�!8��S�x�uX:2�'����G�8Tq���{?�QNk�eyë>~�Կ�����ZN�ّ���Q~{97���Glb9WW-���Zrܢ��Z�sZPN{3�!$�(v �o]�� �Ŕ��'����nFq}1�b�ˬ}l�yl�U��H .��r|$�co[�4�����4���ׯ�A�z�����z�����(rx�Z�v7�Q+�K�6��:���8���(|�%��f�g��G�N�ka�Ud>4��VR�ip���d���.pqK�sy���m6� �~8�Цəj����C�5ND������O�&��Q��?h+ ���7{-sg|���pz|�pQ�r��n#�D-F���8�k�CJq~"j�ߡƑ���˭�5��<Dch)�J��P��r�#C�~%��:��G[3�f<��\���>P]\�����9�� ����3�O���~7��8d��V�~ <չy��{$�s��h�2���ah�����χ����u�+n�*��?k�0��y�u7{"c��"z���h9�$l�_�͓o�a�^[~����l������n�2��`}���봈�s[���a�x��:b*0#t=�ݳs;���`�(�} 9e%����yt�w��9_q\݂��_�^vnv�������{}�����7]����ʑ�@�2?x���~7���j�������������75ٞ�����pv���7�y���6�?�9�> e��G7�ag�wܼ>6?�����&t�9�v�֔wc�j��u�Z��!qB�b���������s���mb�&Q���"�-�i�%����ܛ���ɻה}(���O�n�S��g_�r�kpl�5����:��~F�� ˏL�K��&q��}�9{m_#����|�3�E���fD�{E���(�?҉��/�}��'6 N�5��RA�4�/��J�9�� ��yF�߅ՙgmV���[���k���1غJNk4��zn#7ML�����=Y�q���21�V��)4aJ"��~�ʒ���t���X��kY�����'��+�����a�Z7���<�A^?-��q�����3�!�V��Յ_7yaK�C�30BG15<�� ��6��\��pt�����@�ֿ��wMOI���?;�����cki6�����FD{��E3�/� ���Ur��ե���ʗ)5�R1 y��Ϛ��3�>õ�B�*.F`�/���v%�X0f��� oŸkC��f�%���~C��g��@3��_4��B�w�ި��2�!�ߠ��\(��k��XW ͤ����ZB.��Y~愝�oj�פ���en��� �3��k{�w��/J�)��B^\8�D;p�Gx�C�4�3���:��D�X*:�%�"��9S��I�ON?G��3Ǘ�J� �v�G�����:������3Bnm����m�����#�R�p��f�!=��};�1��_�r�N� �S Dh�g ��W�M3��?.B��g�g�4�����Xs +�-��Kbz잋��}�Ùb�崠�ˋ�|����K��.�/1SAuı(s���Jɿ�y�?blS��z�~�@P�Do�6�f���P��t����:�9���Q�q5�$�?1|�_��?[�sT���!�h�R�B�g��2&&l�!Y �Y��Q̛�90�0���I~j%��9�ڇ=wT �o@}��������s�a���k�M3|�B��gd��1�ퟮ?gz�Z쿲��u���Y��^� N<�弟� ������|��Ly̹����/�y0?b�V5ĭ���ZRl��ς�v���뿵��,���� �z�*�uA��7�����U�C�^�Ǯ�쫧������3���f�������sReg�p͖�|�~�o�.:tJ`�ny��Ϸ|�Ϭـ'���%��̱�a��\�^�8幐TG� �u�֥��o��."�<�7��CQ��|..�4���a��Lp%1�牡�V����%<��x^҈q�m��9i��<��ndMޮ[G���h��\?���I�O�{��_?5&6�P��J�St��)�.�!�U��a���8���)�ٟ�'9֗8��h�y�q�k�s��=���n��ܯ�����Jk�}����g����"}���]}|��B�k��&�U�qĝ �5t�� ���c��8 ��B�*<,����k,6����U8���P[�seqh˜�4��I��x�"{ȅ�V��`�q9�� �-߳Ks��-��b��n��o?��f~1\4�G�~E{g��� 3�:���� {iz�K�V��T����l8�&Vٷ3ψ�}i�c9�n^��g/��r�H?�L5=F�N�:�i��3:���< q5���)�9�d ��p���gߙ�"�|�;pl�9�B�G�(��H�9�%q�?j��܀���������f�.�������yY)��^KC�<�6Q�(���.�[�t�_�1>��cYl���G�I��D�rQL�|���5Ⱥ��������ՖD.l� ���5�d>$��M�g�xF�G��t�ѳ��`��ٯ ����Zh�<��g�������E��Ÿ�t�[�,� O׷���>S���y�ڕ����HE�U�qO��x�ogO�G�~x�Q��o�Q�.��D��o�8���?�scr̞�O�\]ꚥ�׀�ub-|���/��wk�� ��i�����y��`�V��������a�@FZ|�c�7��s��X2:����q݄|lާ� �j�\L+��$�r��M�A��������d4��6��� ��}�W���j�&�k>E� ����,oz.��̽ԁ�� �����A�So�B�-d���$/�����M��s!u���%���!�U���\�1����r� 0����@Y{%�[���۬ �:K]~s�������<��3��z19_M�o>��p>C� '"�ԠMs�4��x�C-% �ޟv��Z֏,g���01�Za~ر�w-�U�����RX��< �� +�e��#�|.����`��}���Hܐa�W��� 02xF�o��9��Z���i� ]@��⾃������ s���E]T<xF���8>'��7�I^���O�+�=�FmOD-E)�����NC;�D��M?c�1{�Rnjr9�����X�|� �ֿ�%�<`���ȉ��Cud���e���Y^u��g��}��G�h'H�<�I�$�+�>��JnV?�u��f��]����G w�����!��:��8��ur��/e����'|�/�h�����<��EZ�VT��FO�����^�����{�Q#�(��%�r?�������<���L*���G-€�!◾���Ա�8���)�S��-��E�����~���I�ڽ�yCG� y5g7��D�.m?��qX�Q�{U�t�|��u��� 豴;|���'V�!���'��On.���V#�R��Z��|�w� \���>�Z�M�7 �,���%o~OY�M%M�Q�9 c{�)���)����3�f.���j�[!ࣤ�����g����.���n��p~��op��<2`P���g���l���&�,H06x#�3s�%�z�F�X;5eߓ�桬e��� ��?6p�n�F����=� �k��u�{{�xd$�湯�?)0�Q����n�u۹�WY'��RQ�Bu�D��,� �S������\���rZ��;̌�k^j��֏�#��ӧ��9U���*�4^���C?D�p�ڵ�;%@������<��=x������-R���C��+H �<�)�z���J�p�B; *��;i'� �S�N+��t����D��xp��r)��ų����r[Z���L��8j��;I���O����!��o�|���0jAȽ�5 �sI�m�M�G����[���j��,.sw�\�zc̍[IY�%){��߄�̓��%)���D����p�����3@#�k?59�}m�. ~[�_p�������]�U�Qy ��� wb�P�ҭ�� ���[��uq�q���u��#Ƒ���أqE���{�p����ob����*'8��p�c��еR�]�Uw��z���������@�uW�6�㛌��:]"�Ss�,ZcE�Q�`V��i qn�z����/�N#a,�YC[Y<�]��Œ\M�8p���3K��}�a?~m�k6����$������j��{�>��`���k$u�����?2h���� 븚�k-p�����t��˙�������W��Q��\K۴F� ����¹�&3sH��C�M����4�Yz���>.�/3e1�:����j��O���{"�1��������Ǐ�t�5� �Up{B��Cb$��B���g8�$����O �Q��}� ��?�gܿ�ގ��%w"�:inN�_�i��]����r�|;6�\�mA ��#Z��H���V�< �M��=����|b����Yh����3��s�n��.���&n�4 ��<>�Mst�6s4���N�sH���kd�G��� ��>�Dumk'�n4�x����JyN����L>�rE�[�7Bˊ0y��7-��9�i�������A�� �ӵIuZG��xm��Wm�G�g�:����5���\�6��y�S��PI�>��9�"]�o�8�~�o<���9� ��|��E4�Sۣ�F��-�]�����Ǟ$������+pv�yˍ�������"ޯ>r�7�����a����}�e �ה�;�s؁f��>s���7��צ=I��q�P�=D�G?���>�ݶ��7:ϻX�����ST�#Iha�zB�C�<,�˜SiQ���%��u��>�"���ٵ��� g���Yy�o�-�"�����@�)����rE�q�&�GR�؊j�0�v��j�M8>{�߁_<�4H��C�n��s(�\����=��ۏq�c�2�� w�3~-���#7�q}S溥xo?|��2�c��6�S��u��h&Y������af���:.�cof �Z�f�xC��N^�c��X�pI��gV�i����dw�~�a���j��t�'���c�)����X�W��`Ǯ�h���T �_U�lr�΅�N\3:�S�\�!�f`��~j�I�Q����k��k��C3��ѐ��&^�ZN���b�g��ϲu�Kpb�U�L81y ���so���u86�ׁ��� ����K��Y<������u`j��? ��s32�>��+�b���S�tx�� f?*ٟ��q��� }q�y��_S%�7P����s ��� �iC?Xr�WMH# ��c�y"R>vU� ��ԟ�x^u��%����<�M�D��,愛�S&�3�_o������w��!r[˸�yDr�T��7�������|�j}h&�o�gam3�/B�1�ͨۄ9��� �N���ox;��g/�B�|�oN׉�BwF ?��� �sf��h�$r&�ts*:�+��%1�S����M/�q���ɼ�8*��`a���� s�������4�_̅� s��2����݋�A0����8�P�%��W�܈T��x5+�CF��� ׎s�Z��d�1�O�y#,�;nM�j*���3��H�36��?;��1�w3zW��dk��6��~��|���� �c���y}�}&�$@������a����r[\W�ȸt� �� �S[�|��&����Rp��z������'�Zs���U���i��u�Z�t|���7tz�YX��s���[��7�����~����lh�������(9Ӈ�+&GhNj�8��V�ϡ��f���X+��_���=�BN��ԯs:��ͮ�5���oV�>O�>�&��~aWt� 1d�]Yۻ��'+<��:�6��̍��5 n�9�ޯ��sy+��z�X�H���%�'9��8�Z8*?�����4��ы�����$rt| �@r�E�����x�9�JA���}C�h��1w�� <ͱ���jw�㎯z~���2�<>���c^Zr�W�p��/ioD ����F����n�_Ҭ�|�~+IJ����y� ���vU�3��^4���׿���� �x1�ltJ{T��s��G����^E�ߔa�q��F�����<�ɒG c�s9rM�7c�y �0�Sa�����&4&v��Hy������o8����50�zl�k^�3E#W�ѩ�aa겙;b�RM����r��^a�T�q��]�I~�[�p��u�t�yV��౞�|#�/�: �JݮD`V�˦�D����O%�&��!^'��t^w&��<�Z�-g���`�['SLߔ�U�m���An�.�=D�Tj"P��}���K٣�O?�gC��cmy�$�k�۳�_�8��zw�a�c�/˹���7��$�]�=��kA����^�Jn�y r��4�N�x�6)WG����;%{�����e/���P~-c��o�1�_h����rܴ����5�4�+5 źY��axb�;�;H|�uQ ��T#~t� ���G�e��17�}�2�����Z����?.��k��o�ʉ?n�_���-�=�}�.�����l_�cx ���  ��X���R�)���������K�#�DhՄk"��������:�k��*�+k>|�]�}�{���ڜy�s��T�7tǁxvJ9�37��#�c���<�g-��;��lO=ź��ߘ8��Ľ7��`nդ:�;a���ԓF��~xԮK����E}!�Ƒo�|�f��î��pޅ\�<�X���x��׿�~� =d¶�L58h>~O���NW�-�^O�8��,h���c��)̵tnk/��8=�����01z N̼[��+G�o�Ol��M���������U��lD0���}Q��ԓx ���L�U�٢��țE�" 0D�������3�ٿ�-�0�'�-h�'�~�����|�Id]��?��4�?MA�oB��b1V����f���s�J~�n��M�J ��Q��=��?�Q� [ ��KQ�D��KF�s|��$�,Y?�ܬ)�\�X7�L��Y�q.�f�w�OJM�J3g=��jώ_g� �����)unu�������(^Sc�fF���_ �O$��*�%�r��3B�i��Bݲ �-�����������ۮ��x�sL�Q9��G��iҭ� �υ.Z0{���=���wN/�H~�j��h1!���!`n���qƛٓ�fz ��j�f�'���`�j��i�CZuz��;&U�>�:qV{Ǡ1~����ir��[����q?�<�sd�h�� |&a-����n��N�c��=>��`�i��ܽ��3���G�!�B��1�}�&x=f*�]2?�A��;~ĹE��}�۪'bc�C����.���sF�����L�6�H��5�$|\�9�)R��R��\1?[��af ^O���T�Z�!�J?-����VJu�0@�E*���*�a��=��!5`-�I[�+n�$e-�n�_�놹 �ޏ[����G|�����E��v���Y9��σ]�2pD�O*���W?깳έ?ǵ<�c���r�5�8�U��kHݚ�ݥ���㟂'��ړDE�� BN�j:�%�3���Դ���/�����ˌ�, �5�U(^%�/3����i������cm<Ej�M�w�=�9T���U�Չ4�~��*�)斊ևn�Ʊ��-f}�o�+���o_�����ϒ?!ޝ��o=��G'����x�ݞ����P�����)�@N ��� �T�K5e��qw��+ ,rR)�?ߩ�g�X����%��z�v�6��uC���=0��m4�)z �a\��BM�5�q�M7� �Dv̱Cx���e�vn�*�M�ߟ��m˓�L�c����_q|܆W���@f�h|M� �;m����+K�ܖy�|�k�_��mq^�� ��[Z*��`\C�����а'l�G>�8�q����m�Y~� �T�7�C�f݂خ���7z9���8q�_x��5�w�x�ޖ\H�s��ݢS^~�:�k*n��I��P�A|[�Ζ%b��kx5�'�~���k������+���?s��Aw�3�~x�ov������o�G;���\�.��S�R���C�����]� �]'g�#�u�������77�^s��s��?�'~��V�zQ�w��xw��*�����3�i���z��5��S���*�h�~�{��%5Yӷ��qd����EJ�n(��&O¸���g���B�'�u�� �7�'J�}�`�k������'8wY�}'_���_��n��z4쩴���!�� ��_�y���� t6 �֩�W��_�yr�-g��Ĕ��G���g:�h��8��=�Ѭ�@�qҧ���<׫����]cP�aq���SZf>e����S���;��nN�0f@�4Ro�_�� �����9?�`�2�,=����V^>�'�0�m4���K��i�Y�B�3;��k6E? �L�/�_��3骖�a/+�k�s�x�,���7~/커������aߞ���)~w֐x哟޼�coq R-�n��� �P��ɓ�=��w`}�Y�0^��{��(�h����)�-�X�+>=9ǜ�6�T��w��ob�D���st�M�'�7�Nq�\�(�=�}��{A2���~�w����Y&u��HoF�!���u1qbf[CnT�=.��:#]����{0}^cO����� �BN�Kd����<�կ�5�������j�P0+�1��Y+=.��� �%�>�� �����#��Y��l޻���g�)x)��yញ����� W��8��7 ��_�uKѬ[��/��ش[s��1����w��ZW�:����{��5��� �S�k'Gn >f����+0��1���s?}&|�jߌ�W��lJ���e��?4k\n͢N��ě��Z����ɍ�5=ls$�Yx"ā=`�w���&�c�;st �&޳�ȤQQ-��0�@�P�C7�g)�5�SQ�3���կrM��l��G�r��,��6 ;��3s��!�������9��E�. 4Zܹ����WD���.y]��=����E�@4W�8�o��b�U��C����G����pz�9�P�]����B�U�y��s�g�'no�7J��[z �B�ɒ�����Wʞ�jk�̵Fs�ih?#݌f���&D�k���5�~�+^ǹ ����q�/�'�j����ǻ�>�3~����(���[�7�x��v�9KY[�sͭ��D�L'���(ʠ�ո5<���}i�u������Ї���k$�ˬmݻ�WB9]5�C���WXX��|�q״|_����X7��{�O��ե#�,=��p�3W���%�^��.��;�٢��G�\M��i�*ߛ�=��m�z�auB��2׋�7��֩��{6ݾ�> �-�]ć ��{4����S�ՄZp�Ϡ\-Ƒ��j'�����ԅ�~آ�W����#C�w���#歔�13qX"깎ۚ�%��4�o�[r| >���$ y��׊����)Ʀ�*�� ���%�� �����O�W� �|)2�E���$u����9����J�X׈��1����Q�t��k�=���Q�~���͍�l���I�"]s�C�j�W,|�������b �F����\~L���I�y�챾��=$5����_,.�v�Y������[���)j~��m�z�����Es��CF0g���D��=�G���}kWS׬�i��LO\�=>������7����=��[�qЖ�k��sӯ-R��h��;qK/��Q��w� �ox,�F�G��-U����*a�L<[�����z>���H}2�Z���*޻����%�EJ5?�Ü ���H�'ȷ���0��N{���׻&�i� ����s�KV��"Ա���u�Bn�����8�2��V~�焤� i���G[��IhI�E\{X_lL=�^�s~f��z��XΟ���N��MX���H���Y&��i1��{����͟��<������%����?Ж{�L/��BQ�q~� k.�:�ǜj(3�W _ߵ�K��3a��8���bb'��hf)�ih���5Qr������=�k�� �ث�^����kKB����>ۓs��ŀ2Ơc'�= �_�L���-�S�|�q�I>-�^��8;��CL�;�8ۣD4�����pvn'��ܡ&����Z�g��9P�ͦ�ӥc�7i�����|���V�&��5����)�?���#)߇�����}g�a��+����gKy4h���] 03������O�#����`*��3��gR���k̩�F��U���C'аa>F�?���ժ�u�Ùn�����쬸�X./~ �.��vN�����,��=�^{-3_׬�m5�}�%�����t�|pP���M����>GX��6�+��w�����z�x8h��i���S~���둘s~F��B��������u�Y?�j�������l����������S� ]��3��?� .\�%��r�\�?8OC�a�&�����J��M�n&�1U��r�w<;7�<6��(~zj���9Bn�ᬍ�冑o�1H�z��)�T�U��uB����U�=�����6V�s��.r.97KZ+ʯG5�DǬ(61�(�R\j�o�<�D �����_P���C;���`S�9�P��=7�B}o�Yf��㘷�龍o�'������?�bV+�`�~~�!�3�әu�R��4�g�9>��4��'��J_���S�{-�ρ����_�h����X�MX�`�F=ߊ�c��7�e�H|���ګf�%�{���^��D�q�%�O �C���kP�qD�����ף۳6g>e0"x=�\���?l k��l���۰�;b����g���o���{��dž]�7����X�z��'�>9�x�"&#�QO*%�����y{�����>��#��Z�4�;�I��! 冷�O� 3{�Y{_1?�� �qOP���� O#?B!a�ٙ��<�-���� y��\/~kh"��ğX��Qm��ɪ^;Y�l�7��bs,g00�2�m�R�gK��A��_S��Yg�z� ��yT'"�O���Y�$� ]�s%4��i��,��1�Эn�=�����UW[{j{RΆy��� �f=Y����'g#yq�|X�:`NP���e�mN?84�(��h�&�Ƃϝ�yW�7��#F��6XӢ�m�U�g�ʙ�_0��|v{|�5�<��=���ٖ�r/K�O�f�_o}�@�[=�{�?�J��q|�Ӌ�i��x�H7{?}e�%��uE���������j��Gi��#+���3�^���4�����0�-:-gf�G˜�D'���E�\��~�'�}NL|[pBy?�{Ol��j� ^� 5��q|�c�S��%�C���/�w��rt]Ѿ���>�q�b�<�zr�?��n���J#gJ)Bރ��s�D5���߅�����?��M�GO�����Cu�a�Ƞ�K�~HM��h��T�?"���$& �&��H�6n}Ꮰ>ڀ�ѫ������J3%X�C����)ǯ���9 W72t�}���Ƈ���ě�?�=��2��f¨e}��;�|�Y��.{�T���*���> �w��V�Q/����Mݙ�O��U���d��Q��Pv�o c�,FL����k��@��I�dc�p}����Ñ��F�S+�g����0~G����l/��V�_����=��D���-ϐJ�������U[wR��tgԞ������>�'T�?�."~?�K�ȵU <�{������5w�A�ˍ� ^���>���6��� 86{խa�� |��߅��I81���>������36�����ν������ �k~a���DN�������@� �{�S0t�m�nC�F�f�nu����� +RX�pj�sb�lC��:$8r�$��&;ȵ- �~�#բ�B���@|��N5 5�j!�s�{�N6��+`���z� /��[B?�m�5�ݬ�k��&J�E�%��答�`�����'����|$ �̇��9ʮ����Tr'W���A��{�uEߝ�҃Ϻ~�����LN�丝e����$�-��!��)��PCZ�Ѥ>bS�8I�ײ���-��+kQ�U��Oc}�羞��� ��H�5+�R�hM�I\�������/�����"v������H33����� ����u��eΟ ���2����j�ǚ��}=���~>WN~�׾d��)�Z_ �?�)�;X���?��f�>~��I^;y��E��X9�\j�p)����Hݸ5��T�y��fz�/[��S�NG����'M����%���~�%~��䝖���J��]�{I`���.ȿ��hi`dO�3SNӈ��67&_�ʼn/c�y)sx^��S����0�<��x��>V��A�*���S��кߝ��'�Gˇ_dn��8����L��k�ߜ�;��7�6���'FߵϏ�וq=;�����G^ ���F��������a�:���B��m���\|�����1lF<��swt(��%�8W�5�d�h9G��'��h6BѶ�u�L��V���O��}m�F���Ց���m����I3�k$���\@� ]��=f��k�>��T(zm"V���}HÖ}V��'4+��¥�?N��y����F�Y���w�o�s�Y�.���b���ׅ���K�K0֡���������x?�:զ�-d ���]153��S{i��&��_��IM�[D������M��4�M�vM$Q�����G� J��ǾG��H8��� �i`8pM����������4�sz˽��Ӕ��!<濯9�^/0�����̅N ł��F�?��^����g��������GY�:�D�=c��'��3cg]]#"]!�oOIg�� i�h����:S>ڢ�$y� I�?yk��=R�a�>��z�M�x����\��7a�ޮ�֧�#�x^m͖�˞φ�:)�ż���\�-8���u�yQ�0���ܩwx�rq�nY���Fn���� �]ؽG�4�h�E��ؽE���.���y�(ږc��L��t�<Q*��t�w��K�, �6��u +�ay�i�܆��1���o:����"�c���n�x��ᾟ��R/:��S��2|�뻁�`�0�T��~�M >�1~���G���M�U̫� �w}�qVS��n�[��B���B�B��H�_�'1��PkL�&��xGϡ�2v����:� ) ����=�?��.� �5/��5��ج~\��᚝+��Cq(Ţ�3Gy����M]`�R ���_�;���t��a���4.�nWJY�F�IJ�J ݼ�c1fO�PD>A+��複�68��yp�utG ���=YP6���b\W��2�T�[�O���\��s�H�z�D���Q�< ���:v����W���b�P�&�^h�D�51ZΎ-{�4�1���m)���/�tyQ/�s%�r���6v��>�t�V�%�R�x�X���jκ't�,L�i��̵�׏�aޢD/H�zY$��L Wh����O:�s4���_�\������Lj.R1���Jn�x���?����mZ�����0�L�˥SZ���k����ӫ�8�� H�%jNy� X=�7��܄�@yǧv�>)�)`�q��@����ܩ ���0�8����Į��=�X�,V.k�~��ྋy��>����Ȑ��D^���_��)�����ڋ��C��yV-�}(��HL��6�~Os(�_������e�t1�4Ԃ�.yIh���Lp�i�+I.{)J�G�cJ�g�� 6=�\0Ÿ�w'q���;=����Lc����uK��b�G%���0g�3;���?�А\;l��4����'�XY�E������1��<��Ү�����*�-�cP��$jo\S.������֯�?B��v����1�F��q���н� +Ya�$��&&Ƽ{I��TK���ώ5ql���6n�4뮽���r�C%�ʼ�ԥ%���|������>��oF��'-O�A�7�?�\�<��S�`n�]�_�k}���:��Q�V��8g�,��.̽�y�+�W�>��N����?q�#u��T��&�r�1�l�8/W�~���u��8�r� �r^n���SϘzb�E���1�5����{�g�P�#X����ɋ:���B�yv+�^p�Ŕ��M9 y�"^���Kn !�)��Su`Ҝ$-�4�/(���d\i!�C�"�9�} �'�_.tģ]��0o�|�-���:��C�_��S�=�6��}Mv�� o�=4����g�OH���h��޵�~�-p[�l}'>�ݝ|�����t�9�ߥ�YR[�};HW��N��r"������7GR�s�r���-�M~ݯ1lC5�|Sɼ��Ѕ�� I���,���y#�sM썃~�}��z/��>�گ6��(��Z��7h�#O��ƅ����J�O֝ E ��n�9ZG�_m˹����=�T��9��������<��b)�>���F�q��_k+2x��#�u��nn�E+9�ִ�˙�W\ݤ�{�~"�k�3�)�#�5�$ϻ�|(t�F?�����J� p�?�6}����ʡp�"��=a�9���P��<�����ǎ���1�v_�|��s�7�����Z�R�B<�M^�4�蚜���P�����P\������xy����FZĹ�[�/G�v���`�q��K�r���Ěe>�����\�}��g��D ��ksn�1N��#�\�œT�D̂�w�{>a���Jր�j4���O�\w�U�̑�P*mƒ}��{�߈��=�X�ɼprZ�X�|&��,���$��D�D82�w ���z�ȫ$r�w��G;��9;_�C4�+�G��q_��FK������}� "�[j��no�u�Iy:�Ǝ]3{�}r_Ě���O�sV+�n��6|�|I��=��5��s|o�Νz��� m��㑜OQS,0R�W���k�i����WlG5a����� �B�&��R�# ���{n�1y��_oF5~|��"2 ����Rַ� ����y���Yp�8\�{7?��T���9��E�^d$|�h/T >~����^�*YmQ��{:���xs~ �qS�Y���4]QS<=B �}lr ?&sk�rbʧ��@�b��<;��Z�I�?x�]��/�5�_�ڍ�����s�Kǽk��$_/-Zo�Im���cu�?}�?��|�g���%�Ai=��O��t_��vY[�x���� N�M�K��K�8o��e�x�}��'�R{� Oi�n��g��9�i�H��������ޔ�=M�c��9�]#$�C�*�M�����t�S�p�}.%�9�q��:��x��ނ��I��پ���3�:�SG[}eIs�j%T�� ��}���I�1HG�0������P���Ƴ轉��>��{��-b�v܈{G��/���6�,��%��Q�����ɓ�^�i�w�y/��/>m��q�7����I�,k���N'���v�ӿ����� �ޫIO"�ߡn�XG��;Q��-�MJ�N��C�1VϮ �C��Z��ހٱ�����8�kP(��1���!%?� �)j��^O�A>S"����s�΋'~����h�����Z*�����o��=�WߟW�߷�`R-���3�j����+�g~u�!k��Num3ZǷS� ��l��3��Wj߆�S��K'��~ϣ�iܲ��$m0��|���s��Cu�j��=�����2���S����@�uo6��:�Zה_N_jU#�my���c3��0/b/(�Ff~~��#{�EB���,D=�ža�30.�G��j��u�gw!� ����<�^�8?���P(��ғm�O�<�=q��iA�i���1��H�L��;�і�Y�:yD�ϊ�f�6�?���E��B�j���A�?��?a2����]{mf�������h� /p�M��E_�� ��^�V� '�@9��Q3���ȸ��χ�� �Y��s�z�A��E~.q�1�@�2�.b�E>���['"�OTzns��>FI���_��.�N �4ul�O����C�(�Qn*�����4@�oRx�������Z'dr�����ܛu�E��yl��o���z�}7s:��@xo#�2p�iէ� X.���G_���R��r�8�Z[�o{Z�ӽ���# �x�B�9��vq�Z�[�E����}�-�]{��]?������|_Y�{�ѕk��{��O_���>���e����!����&h$�KD lax�ᕵ�x�ŢE�02xĭ�`u��R;h��>�3���~���-�[�܄�#�a*���?s�{-?���+��P}������wm� }�����B�� ���i�x|y�A�\�'�p� �VJB�Dj��x����|o���).��Q�����$�ڱ�{�.����y�vm��Yj�_8�E����1_\�O�d��qM7�mM��e�ꙑ��s��)��� ����X)�}RÇ��9[é ������o�!�VY$4 C�%E�!�M�#톍~���܎�5���c�1;�Z�>�^X$�E�����Z�)��˜�6�2k�����)s��n7�ZRCn|��b�A������\F��6�!�D)����9����z}��_)���\ݑ� X}����5˭I�Q;`4����S��/����]����z��0k�Q�?W˓�2sV�����]_���3S'`b��\�ⱚ��P~�Q�C�� �{ O��H3/����zN �M�5�k��ӿo�3�<�Z��J��C_ʯ���y�`�t��*,ǟau�zǵ�z��\h� ���?R���g:˼F�c!�M��Kw��Dx��r�(�> j��&��S%_y��^���B�ʓ��7�E����g��+\�c���L�ނc��`�rG�>�a k�A1��5q�u�z�6 ��]�^'��i�w��� ���be�n.6mO�0�8�zz��ap����9�;O�!�W%���� �RvO�)���-5�~���w��~{�S�R/����+:t^�R_10�A�P�R��W��O�:���K-r�n�ǾC�/H)���~a����9X{؞����n�WR� ��`O�9�h��P�1� �����©�����V��@�m�k��O���r�dQr�_�{&�tF �����n���<�W.�6�[��g=�ɫx9γH ��U�s�ah4oc�� _�ly;g�H�`=W�w�� ��E�\� ��'�p7SC�7�s7 l ���X��~l����E/� ��Z���؁y�&}�.����]��k8W}���ކ�*%1��۰�'��S��=� ����&7���y�K^�N��T�D �ӧ5Ј�<"�c�%VaG�?�g%S�[�3}0\���M�7Ţ��u��{P�< ��)�bm[#��>���1Ԑ��yZ�8�Hu����P����n��bLV=�gj�VGh/i�~���hl��\z�Ļ�^�/�S���*���\�u���z��A1���x�w�a���d�#���Ql�d�Q��C��vbǝ�oj�ïj�7�;�ބ`B��a�OU`|h?���[�\�x��\j�6u�K� �����J���ű�ۂ�,1A���K����;��&��r��x zC��Cw����~���?����uA�{�����S��%� ��y�6�9-�\�� DM��qc}w�wcm�s<�k4��M����j���nI� -�^6F̈́����%dܷ��"��� �„� ܀���q�~��R��m���y�Ԛo �UK� �߸�j����-�D�Q�^�q6���EaSx�H�|��c�i�EMBo��Pݑ�'�~��[lh�q ��8&�Ӧ�x��g8N�Ohq@��B�~�~�i�J|'����z���>B#�]ڱ��'��K��l�0�S�/!��ݐ��s�y�=�`i�Y߳��|�i��Z���m���Ŕ���{�>��O0�9R��i�RN�K����-��r����6Swd���D�B;kD��W�z��m��csvO�g{�G�~(暨q*?FhP���/��[g?*��p9���y�K���B���!_{�0���؎mS�ax ���ĘB�3�h2��kLyk{E&t�3�arqP���S� N�] (�$OH�xP�WcC�i�<ba����-�� O��d�*���`�}K����V�+�.��3�o�7�Dd��=�k�ۿ���Ƴ�M�.,�~�j���ϻ�� �az��Z.'������M��P2Po!H�5K��V�+�神�L�/9~8�"��{n�D�Ǔx,�{���y!���h�̟�N7���q7�_ǟ�C���GK2�[zI��&a��N^|���WS���0�+�1:_YkL74�^}h|���)������X��\<��]�z��/�<��u��n���O�_=�O�pp�y]���d��Phx=[=��w �>���������tyޒkG\?�r#eq�'�q<�����h ?�?�kpC�M�H��F�ER��v��W`����s��V�kN�ƯT����|�C�D�#˟R���"ϯ� �q�� �b�|DQ�����(�����^T����?�X��K!c�JB��(�T������fm�ƥZ�9p��i�������s'�d���@|ħ?m�p-����J� 2�t�]�q��>�6��"g�z~m���9/d��s�:��Ou�-�E��ꮔop�ME.c��^�⋦vG`$�A�S���|�>�?g����H��4��;E�������wu��I�n�?� t��W�F�l���� ��X�B�OD�xne}���Sh1J��|G���g����Y`\��/��n��� 8]nw���{b�Fn���m/���\ʯJlV$J&��������9�������8�a�oO�o��N�O�5�j���.���M!Q�����aq.����)9�e���� �v�M�w�%Iq�ْ���Ύ|{���БP ��s��^�kRd."����ьL���E��O=�tlAx8�M{��yW�\��t.�_��ux�t���B��k$���X��#�ڲ��1D^�����蟱&6k�����I�M���rɕ��?G�Dz�A:���wa��s�t1h��7;a�@�d���I�W�>������Қ@������0�T����7qp��qL}��}��U )�[�1#��\l�q>~�w�0� �~G��ާrs{������M]���7�{�́���v�@%��$z�Z�">�aRo��{�F*uј9��Ѯ\r��wL~a��� ��}3��<<�1�˵T���5 &�b�WA��,�����Mo� �u�ޞ������<����1q����E���npف��������׿��6BR�H�~���I ��RI������+�t̼���u7��H����2��_� ]ac���czk�GC`�/̽�w�w�}�Mb �"x��[şȼ�����.� �����(����U���5���a<���ij�[��r|B�+�ҝ�;el� �Ptu\;P� �'ʹ%ǵ$�e���O��Z���:�ԯ�s�=����>.]޳9��3~���[f��= 9�~��9����W��J`B����~J�U��aUkm�a� ��E��{�(��:L������C���9y��+5=�V�R�P{��Ԯ�g��n�8�%Ϲ��x�7%> v�Vs�x} �)���$���7=�2� _��'O�h/N������5 [K��=Q�v�=���h���L^�:x(z��z�Js}.����YXO�� ����^�f�]'� ��1 ��1^��(��HZ'd����m��"�����U&5V��d?|q��-M_������w/nc�GpC�V�]��E1;�Ѩ�����#} ��\9� �����c8W�����ޓ~LV���eg��{u� �ߘ_�����y�~a �o��&� ��Z+Ap��N��u�}���o��QƲQM�b�O]*���yP������H�gAc�Vsҫ���z������ �k߃��oi�r��{�S|�v��Q�S���uWĞ��Ak�9�s��f��z� �N�gI���)�j��9����4��Au� �gn�� �Á��"��^��ܗ����R}V5�Q9�q{D�B�k:�}��S��ҍ�1�퓜�;l����E���8O>�)��M�+��SH���>6�+i^�Pr�7�ϋ�{�������MԶ(�0*b�"n���Tz)���Z�xU�������|�F��ɓ.4N����m͜r]Ҡ X��y*�g�KD�������*���nU_G�E.^��m�~��]���k牱��@`���Z�0��&����ٳ?t��=E���p5����'���w�v��Ln3>��� �k�� ƹ���svDq���Z��R��2�] �{���V)��ũ�� �J�C�����=]S ]Y��b��Ȼ��B�wa��8��R)>�k\��6����{���J��f���wF~��єE4�s�B%|z�ALӹ�sl�^X�5���z��ѱo�b�_��!8�9��U�]L9���P��`�D؃Z��g|(.�2ԟ��[E~�Д� �7��A�Q��{07�[��AꓑƩ��R.�C�k\G�z�ttw�qW���P��a{�����k^��L�O��n�N�X���ӕ�u��<�#w�(Nh��1ޡ���s��O~��$^��z�<��&��O��>&���zJy��JQ�j���MU~����Ⱦi 1�����m�_��V�}�MEᅱ�Nr�5��ui� ~�u (�$� <χs���<� �s�� vc } .�^�ѿ�p\rq���d.�~i 2�t9_��w�+$x�i�e���wwsm(�{_̝�p���="����3�Q6ާ�X{" � �:c$��&�����ń��#��'\p��j3:> ��Q]ձ������E�+�Q���Ū+��'�F����r�?�kZ�~K`!~H׿��+0������y^Y���u��c�u� �T���~���� g�_�z�c���}���ܗ��[Q�P�ik5��Cj ���|���lLO�;�L+X���&�{��+՟�5���uW��[s W�1N ��~ne��� >p�G� a)���Vn���_�9H���~Q�'~d������!���c�#����u���M�=���㣷ml�r�-��������x��^u���U�`����!/s��D��\6�?�/�������C���i��ɱ�k�ڹ#Ӻ_C�������3���}�΃�5�G���]���Уޖ�c8�{i�uI�sp ���΁���&�� ��B�R����qv���,��h �olND5���]0p��ƿ�y@x������~o�}8;~��ϼ�YLjNB����af���j_W��^�<Y ��ojw�P�Q�4|D�9�OYO �a�9R�msuI��qr��V}\��a����[0;�7P齯�U�)C-6���oD2��u�&qm��yGq��|G�����H���sH/��v�@�h��5T�Q��|���{^�bk�"�Ŀ}������� �G�O�e�=lb���R{��M����G�м��^Ph5�����xNN��:0N�H��P]�,T� ���'�մ�4�{�*9��)`?9|�ժNh�R]��5���W�"�1��[-Ozu4��D �h�����?~��~h�T��#}�bC��ㅽG���Һ �J�P[]_w���:��v��i:�k�<6t���۱��J�Q����?U��9A��j�഍��?it�\G�.��t쫰z�+�g��������?�k]J8��l<����[�����{�WO�ڢ�פ|��4�'�Bu>#B�8=L���=#�}����N[cn����N}ٯ#��Z�F꣟@�Oֽ�ᓛ���<���ms�_�E����OӮ)>��k��86K���d �8d9sx����ފN��n-痂J߻���9Y����Q���?�f�C#u�iNj_�8Z��^;�y��\_� ����Wmm<��~�n����bȺd���)��a���L���� ����!�k:�~��p�I^���W{��<� 4���B}� e���ӴQ&�_��?u�m€q����@�2(k�`|����z0�w1���[����Rғ0Qߘ~���Ǟ���!�i'�3#������|/�G�����������w�`�ޗ�a p�KM����l�_6� z jb�%c�~�r�����!�<^�Gr!� {7�7�I\��WR뼯�#B�$��R3'�k����u7�ߩ�Fy7^�������� ������x kU#��n[���|�co{��0���%͜\�?��W�+�w�+�'!̕���"�[��� ����.1�Mٿ��t��GR�A�σ�{TW�XN�~���i�����>���u�|:�#��I����k�>4av�N��@�������4n��I5/[�ԣ�/��#����|��� v�s׃]�ُ�|��NG���a N���C(=�?� s���&�/5��`���zi�������ߋVv�6㍢��� �qNT=������3�%1s��&��%�����E�$8>��9�8ŐʫK5a{�g/Fu�+�m�=0�[�%r Z�u��p�v�����ϋ�Xj�H�A��\��~�̿y��G�^d� �e9�����5} /n�\LO���O.�N����j)���t��m�/�┤���8<%W��x����q��[� ��J�'Tpx|z��~���Bx܇�-B�G�4\u��)�p [zV'�̬[�钸sh4NB�:���Ě��c�s���V|+�"Oc��>Xt1 Մ$Κ�c}���� �6��f�T�����}���q*��=(ơ� jQx���q�-y��6��M�g�����b?���u���� �#�P�T쫔�0�=Pڳ��1Λؕ��Z�=e 3_9g��M��7�D[{!Q� r���븰|F���}��`Cpm(?c�� ���F�����BGA��my���Z�0}� �>5��d}7��E.�d��9Y�rVc�0b_�x��� ��|��������� ���b���-}��A�e{� � 4��y���|��9�q�����r^� 4�7�q���=7�Y!V���tGj��\?���k�3���չ���^�����v>���Ƭ����K�9��li�`j�M=��S8��|?k� ��� ��� �'���PKQ�FK���J-�@���t(��)�h�\x-J������UՑ��6�%.4����G�K �OȜ �S�p�{݌�o���э�?����K!��T��}d�VI���t/^kck�-͟ 7�a`� Ǿ�k�O�j�8���� 4�w�<�( <��+�e��x�RY���t�~s�Z���}��Gs? &�lڵ��������E�ښ�%Z��Y��k�����Zo��P��uP��Io;����Q��z�M�Y�ƻ�>��6\o��Ҧ'�F_�T{$�����3ߦ��ͼdO�Im��&� >��p4΁0�96|N���i�j|���(:�������I�!��9s�-�^��Av{���O�G�������t]�q:��A���z�<��87X(W��������Xn`3r��f�j��^��/�>u����P��� �ފ���-l�Dj�6E��9�k?���鹣'��q�������S_j��� �_7 lG�HyOȾ\w�O���[��8I�U�b� @:ٶ��i� L�F�=O���;�2KqD^����$�����3N�5M���Q�[ji�^�y>�\^%�9�__��i�oO{��5 ��\��d�j�Q�1=ŋ�3�����k\�k$j<_S��Px�������s� ��5�3��?���}�Ϸ|�f$<���`��t6Ğ;9�� �����.�;��0�� �g!���>/c/�7ǁgN1vE{2�T*_6�H)�z�C���r)�g ����k�T��H,+�;�!�)b�� �T|C����a�_,�������yE�R��<_]� ��.��*\,~�0�-&�s�W���x⋺�%_�i��r�\�?�{%��ֱW��V��½�/z���:���;-���o�D�L�1 �����сۼ9]�&�j{pv-wz����Xc������`������k�x$�R2�d��RZ�hs=��G~��@�ϭ���Dw���=tN�|�p�|=������V���\m䟃�j]�O��z1��ř}ߗ��&�ʯ4�w�}��̉y&�� �{ 9�e3!��/�k��yϯ���w���D]�>� �7)x�J��5�=����aj���JB�B��:�Q�%WB�t"�%�3��O����ى� u�`���8��y|4��Q۩6��FW3��٘;zZc�oi}s�~���̎���ZH~}c;�'E�b�=gd�^����X}5��1�C�@�t��hz=�F�o��ҙ����]x�xΜ��#��o��Vt�49G$�u�����O���ok̚|� �Y�g��ޯ胑��^�������H6r�)�)n��S���Y_0�:� Q�����*w:`���*ۣ+Y>���*��Y��]/�}�0Qy߬֓���+��]�GNW����27B�q�Z�h��yT�õ��2�:MO��P���˘J᝻�3�����b kf�']��4•�D��cJ�Es[�;�]� ��[P���5&l��}�����u׵H<~�̛6s}�@�~�k��7�H�. �g1��m�8���V���D{b1z#&�@�C���s �S�����n l�������iJ��^�"�m+��?��u�9 n.iZp0r��!�a����M|gv`:����e�@����T'����|���M_���wǔx?R��D�9BsS��Ho%��.�-��-_�W�>A1=��/����T�`���Q����ty��XxhJ`�S$�R��c2�qx,�AG�F�����>��[6�m�������؃#G�<]�M�XǎXs�k/���{v����H?L�?$�xt�:�����x���[*��xo������Q�R&Jh��5db�����������\�;�L}�k�w�7�N}��R��������0��o6.�����'��c���e&�����8�\��a����ߔ�ϕ�� y�� ���"ΐk]%���b��c��_`���(�-/������qn�>��yr�S��O�a�M�h��>���^`Aֳ�`��pN. �z�[���{Q��M/�A5l���[{S�>��W,�ʜ���)/=�����X@I��>����}WkX���x�6����e|Ni}k��h�I�����\9��U@õj����[�����w9���s�5�|VHw��uK��tݱ����k����ˆ��% <겖�����7�.�z��o����eϥʉ}�@�i󦛋}f�<�� w���]�+�q�l��ѭ��n1�sfj������_�׊��c0;�u��r.��sd"���1d��;�m��=�65ruc4 �(c�f��?��j�o�="Q����RC�[�ԡ�(����Q/���kP�����h�" �zjov�s@^ޅr��᪺���e��="Y�����%}�" �աֽf����a���ahg77;���s����,k|�p�#5k�s�tbf�?o��dy�����c�d�> �5�5k(�#��N��1��^��܏���_��zL���B��|ΛRWX�gކ���Z[u��O�ؼ����\;W����@.�X8��^P��t�7e��.)��v5���\͑_���m��7�� �l@X�F�u�p�Z��iٹ#Ϲޔ��Ho�M ������H�\��F��A>�����*��6���y���K5�ǯ%?�|��_�9���I\�D������I��K;���ڠ�+��tk�!B�~�ك#Vg?�z~!�F��bj��ʤAQ(������mo���u(r��'?��sS������#3<�L\�y�n�q���T���M��$��*U�#�/�ADud����^�L��=�u��YK��_�9�^:����������s�����r�]�G����a�?��@{�H �cK.N�ZL͟y�ґuWὗvդc�X'ZC��"�0��K1�5�kp��wT�c�uN�}�� Z�L�����E�m#��Lv��K=�05h=ml�G��S�G����~�_��>fe`f���7L�?S��e��>!���Z.s����\3�Ր>��i�K�k���>b)��|9D��'�G� M���/�c7a�w�WM��M���=�>�P����H��К�Al��̙v�?_s�{�gDcl�g��\''�mo��U�g��+�GC��B�� Qѽ�-�?;O���Q�哟�c �cK1��E�[ùE���x�(��e4O��W� k�Я#�m L�+�4s �O�A�[�������i�hH���d:^N�-��j ��H�f֛JxI��J:}�Sch��\�LS���IY�x$�|�x����s�3�������N����ܒ���O��M�D"����'�!5�?[g罇�7W�<�ȋ���3Pn�%�(�d��T���` �&�n�UW��QZ� ����H��KM�(�ג��c��X�#Ϩ6��֑�\�������Ǿ⽧�U )�G|�5#����MK�� ���z���A��������� �g�3}Zo�.T��H��ѧ[�B���ܦ�`h�z_��O�{_�t�����$�lNh!Q�� � �����f���Z%�����>�w�/���s�����P�,�G�Q>,�w!�����O�k �muu~�5���"p��x�b�����~�;%���8�ɚI(͞������M��^2�^�Z{S��g�ɳ���K���a�я�+��ɾ<k�C�^��I>9'� .ͽ��@` h�o�ؘsg�3aqq9��% ?a���VT�`�[6wv��q}�ob[p{�<�;�#Ƶܑ�m8s�;q.t�;7|�ů��1����>��y�*;=�!L�ŒEB�\�y����w��NI�c��K<������Q <ϗ~��ܞo�t��ǥ���k��%$t1����� ��j�y�\��qln�����d��}t�g��;w���4���'��x�q]��wv؄�om�߃�ҁ�٨ݱ�?4��<;� n��4��㕷��o�an�ro� ���ܯ��5�="�=�9��" ��������,� fnby���.(�u��nr��.���s3���{��q}wv������r1> v]�o����+����+�K5�.O\�u?��#L����f����]k�#z����2ǽ!�J�U��zu Ɵ�<����>~�O�^((��SO���#� �RF�M��'=a�<��c���{����`3Q�ʮ���@hq��4�ͤ�Y�/�C�A}oO�͹��a�����&���ɽI����?H����u]��|��_���)�� ��B����;����V�=駠"�~�?�� �H��J��fcn�����e_ٜ�ќ�=E?s�����6[��A�b�?�r�����Ľ�21[ ���#�p�����8us�Iz�;?A~(�k�羙�F�_J�&��đ ]�s��,Cٵ��"/���Y�G��H���� �!ݯ����46�i/��(��ku��R��E���&�G�84������ ui���e��?��#���$�k� ��}�f^� O����ꀈ�]�y��O3�k���Ux�'�)�O�u�`Y�ǔ����8^���곿ú���M������ s~�uٛ��t$���.�}�k�aB��cJ�ϡWH�)�#� �1>�y�b_�.���)�Xd0ػ�>��GC�� �qu��A���>�g$H������B(%4sU+� d��kD����6�?��bP�ޛi���X~�>�O���,y�m5� �G�����c�3k�3J}�4@�U@���\��%E��̇�������K.����Q�����M�m��f>sb�տj��MX삨������������^������?�!쫻c���݁q؈�?:xS��[ �1MG>L��J�� uJ���Fx?���ǮB��#>o(���ZtiM밞]��oa���QN�fV����������*�����9�-Z��|^���υ����؏D�Z.�.n����N������m�Z�� �O���%�5�P`_�q�T{M���?����xޭ���UX�������N��X�|���4�7?*�K��ř�����9��\��K#82�3�i�t��iS�E �Ƈk���wD^c>G���)�m�V�� �T�Z~�ͭJ�ON��:6�׏����I�)4����gz�N����spj������q��}~�n�p��� .{�N�8��mK�-��p��Ӛ��ذ��g����/�|f�a��MzӒ�.q|d�� zہ�HN�p��c�������c>���j=pl.<�{�������9���t��_Q� T�w��ȟ�]М"�[Rb߬:~�r�}���qc�����?8����ˑ�������q�G�:����)�kџ�sN}G��{M��T$t ,^�{3W�� �G.�|����ϓ���䙜˃�����uF�7��_���L ݀ű����@$]����{��3�L C�]ɺ#G� H���e��?�Ed� �߳4s-�]^���WB��!$4V0��τ�� �+�_��RY�j4I�F[4@Y�^�d��-sL[�s��7�C%��&}u�`�W���M��kk^�/��q'��I�c����,�_�:� $�WY�M� ����շ�g��tTR��}f;O�w������:}�l|����,"�A|�a���ݼ��y|W����Q��i��7�f�>*XW'Y��>d�ڡ���)�'�Cq�Q���][d|'k�w��?=m}�zN%��O�7 ,���A����D�Z�Y�C=A�63^s���s߇�9��4_-���`=��-1S�o��Y� .ys��S��[�����2�7�ؓG56�����8|��1�zBy�. b>��S��f'���6O�R$���1Ni`R��P�AwC�<ͿB�x����(�!{q���b�1�v��9y)��翳nH���8�j&jpM���$���e���.��tq������J���C�AL�|J�B��%%�{�������C�o{�ӵS�y ��.����>��c�� �c ������_ c��^�r#?h<\��\�;�G^楍5"�d0y���V�j��c>�znأ:7v�s+�/����h4��g���R7yG5��[��D���;��OX�P����2 e��#,�\��o`= ���%����a�&K�����H:քO-�����Y�e���$瞰PO�/����ɱ�;��s�:��x.7�Δ W�&oT������ H�Tq��;�yI�WN��©�[_Ix�R�0�)�3�3����'I�ۏ;��Ǣ�5i�1��7wt�6��S-��ě��� �'���C�i0�z�):|-�.�Ύ�=���q��s��%`/J�������]�Db,�����������$<�I�Zυ�a�;~���_�W��/�Z��{T ������N�XW�� ���sv����+aRS_�^�tM{|�lh߳���5*©I�|<7cC?��'�-��܅ڟ� y R��a5��u�QhrM�Ǫ��'x�-����lM��Tū�a�{͞X�ǝ�x�����{]B#]����D����e=/=��l��H�M���&,�>��<'�V���us��S>���V��|WB\ޢD�J����r3Ҵ�'�e{�@�~E-�pG��+P�"j.i��S��SN��8;�nğ���0i�5\_FL��k��4[a�� �������PB���7�ZKVԋ���Up�OQ��{�� �R��ֱ=��kQ]����~U�&��N#�:��f� {d����� q{י�+��H��硫���Y ��߲��K�]l���T�OB�`�Ϊ�/l�ac_D{wY���+�Zj�7���q � �U�yK�yi���]��oG����!��_�s� ��uk���Im�@�!2�uH�lT���g�����d�g'�i������� ^�rR3��o(�N�����̹ݞޞ$�r���td��x�`�y�s��xF�*`^tr�e�S�"t>�����u��J����&00v}qq�هH�&i�c��MY}���Hd��8P�}{rԿ1ǩ�l������qs����[m����xS,:�}G�/�Ǚ����cI>����+��E,G9+p� �2ϗ�����u��oA��0�ξ�s�Z|�R�/a~�*,����/���u������q �s�x���p��Ww��ޏ|߁u�잍������D��� }wY�����['������5��?샺Ϯ?E���u8�_����Yr�H�K�b��"x��I�&鉚+����X��u��}��KOן|N�������ƽ_���G��J�����s��m$?ċ�v��s6Z�S����Ib�� �c%���!���ש ,�ܽV�o���� �`� �$U?nr�m���G�����;��}!V��� �{!%�K��,��fA}�omj�ǞZh�sZm�߯J.�*�^�`Z4/e.������zo�~�Y}7]�M}3������CS���bjh�� k�C-q�Zvn�2.�x��v��^?��Y��.ԩ�ڀ�z�i���k �!�i�_.F̵�}��z����D��V���^���2n(Jקż��P��;A�i����G~z�����E���Y���m�и���{|�ǯ���c 즭��4�-���~��]=/�f����z[���^����0?�4�� ���V׷���X�B�+K�S �z�QF=b������b+$'0|��J<1jѮ���sOv }L�ƨ��=�؆$gl� ͛����BZ����$4E�Ï������;駽�?��Q��8�,�w��W{! ���`���1>�u�`���7��M?٫����{})1[�?�>�_���^���|����0έ? ����K��Kڇǡ����Z����� s���~�}��r�E�5���[�^�z�f�_s�n����b�N���\��Z�!�} S�!������������-m��E��n�X�ާN2�:F����>��4A{�v�0~〼�spݓ�w��_{���O�z �e��Cjʮ��,��ŵOyR�5���HO �� s%�Д���M�{�̳4�(~O�/��c��:;����Wu~7�s滇�7���"���Ǡ��4@�P?��OuA�}�?���z�<@�p�H�To�=>��gQݝ�Ţ�$q/�Ӆ�\4��b�g�|�m���.�u�J����\��~O�PӮ��J����G���4���D������A�<�0� �1>�}\�S -���5��ͽWF'57 �Z�}��=��ƨao�k��3,���-�������.H�&�gF��퍛ɯm ��|�K���i|�����/��F�"K;��s˃<{<�Z��_������aS���uϏjNA�yi�����o�b�-�M�2�:� V�6o�>�6���������?��Z�bl����H��c/=���sz_��z��]�c�k�$�{����3nD ����}�Zg Q[���e�=��޿��e4pL�rb�'-:��ؽ���%�i#W �i�V:�G����jQ}���ϒ���fq�y˓���^��Fw�r��S�=D<�Ӣ�C�և��L9����~�s��;-3��7 �c`���,&�� ��4�=Cړ������w2��~�p�m�1T}�_c�(�zn�Y :�� D�WT�[��s>5�r[��\�����7�>��ճ�����1��&�~��H�c�Wq��E��??�D���k�g�y�)�/m <ف���8�»���}���a~y�%��"ln 𵹢� ��x> ]��}�x��C}�aq����%��c�G�k�d�I�DH��5���`h�A?�g�2�͟��>� L��h�9{x]��^�y m ���ĉ�~K�k�9]|�+�� {�ژdqd ����Vc�$t��5 �G�V�Z^�Է��M�� �D�6�>��X�s� ��+:�J�#Ώ~a���d� �֭��Y���/E�Z��G��TtAW��X�X��I]��X����p(Λ$f�i�8�%{ ?T�\!hp>C�3WP>.�,�����֢�����K9� �4|L �F��9 ��Ih9a��_m� Z�����e圶y��EyMIhw΁<"4�%���GZw��5���C���a�ݖޏ �_���㱥��h�gb V���~�R7�� ]]��O�J~�mL�_���g n� ��y�8���n��Y���H�v1ؾv��剣:�zoe�. ��׹{�:MGm��(��-�&]ᄏ���h��7�:����a�?p:E�Ś����{�v����U�%��I��`���~�ќ�� $�!f����&N9�c2��9j�d��ޫ�Q�aMlm5�=b��m��P��B���wS���/in�p�M��]� � -O����w��εp�E�Y�B�'p�a�h��܉u��|�}���O�19�k���L�:?O��`ܧ}�l�B5���E��C�l��Q>��=EXG�K�ț=e�`�ΩW��Z���⯆xH����_7��A��u��uu�ԇl^��r�w�D qg#�:���l��)�`O9��m�&�y�m��BԻ� �Q�� qP�C|���]��`��8�u���xt��t��ż�����Ta������sپ������09��^i� �^ �-��o3�S�UT�ɰo�[(�\�\����kX���\�������[�h�`k�'.�^��ٲ�.����Dxw�|''j���������x�|�f�ݚ��#9�i�Q �߲s��W��"�Y0� M���@P�UX���z1{6�U��=�q�����-�Z�ĥ �1��OM~W�s�ß������ֿ�6f�����4�f�<���<��4mWE��ȳ]�"�l�5VvF�s�O ��g�Am����>�9��Q��S��t�U��)/zB�6�ע����˧oo�����[�I���<�Fʝ?�ő�q��j�G Z�z�=��W��y�� � T\к~F�bܰ-�E$<��s�U�P��X��&}Z�g{���9�2]��݄o �4�S_�x8sMm|���+\ץ�K(_�pJ6����G ?n��Q}/��J�K���4�g��j�r��@�8�ÿQ�P�z���m�_gc��Gy|���j��?�%�rP�K㉢$�J%r�0;[^?C��y��f��.��WW�W����ұ�'b]}��c�}/�}C�L:6~��u yǥ5���c⒎9TB��7�������/����5 ��r�j%����X�fx6C�r��ŷ^l*r���>�e�l�������Q�ga��g�dld�w�o�D)���ŗ�ÔH��K��Q>W�� ĺ�V*�/bn�+�9P���骔��JP��e�.9$F�X��67�"s8��>a�\����ŠT-�آ��phw��y��w�yWbo��z}��#�C-�'z�n �hkoE������e�'�܏�?�m�' ��k���]��[?4/�ȋ�?X���ا�\sx���L���H<X^�aɯ((��ϖ�������6����A�9��z[�><& H���QP���N����0� ���u� �{O�������6-�Ob�=�SYgEo8��Izo�5��t�W�B��%�<��W��������4��� Xr��D��"�_���[}�Ɔ~�z�^=O�$A��곶���+��Z��([?ښ��/k��b�C�c��x���(."|d2xb6��?������mt���.�~a�D ����Փ����]��>g� �ܨ�Wa~���\��qvZ~x�c�<*��К��aNu���[^��������>��Gyh���T�;e�WŞz U�����~}�)�j:֨�&k���a���Kfo�xGQۮ=�Q}pn䳺D}>�� ��C�s�|���2�U���Zil�4�%'��:�::%����P� �?2����X=���vB=r�~���2�X������ �|1(�җ#� �)|��տ� ;X���چ���K<7~�Պ1&�y�̾��3��_��&��j�P��*jf9��m�g�YҾ*J�;��Vǎ���c��b�x!�t����^� �mec�Pe����ZZ����P[��������C�睾>��'�'\�%�8�A迩s����^�'�=��/�x!��R���5��B? ד���h�;�M:9��:=�}(w�ז K$�D';{����#E�T�bD�zQ�Hz ��j��z�p�R_\���A�;W�����0��~���F�oi���?$k1×���12���X�~��� W����X��8J���F��)�I�&|`��Sj� "G���9Lһ�ҙ�=P�~ǝ��Oi���_hQ�w����&<<>�l���< �������ّ��t��㼧��Ο����տ+�Wt~�<���p���\�z��#!mL����?����߷0���sCe������8zl���r���M)_g {G�j�a,�1!$����d�{6�a�F�}�0�ă�? V����\#�����P���>F���R��nn.�� 1���^�O�-:�磨�59�6�G?g��ڵ����(�[����a��&��H#�d��u�(ߏ��4U�^��1��{� u�@!�(� T� l-�C��m���4�6r�K���$�;J�" �Hh2��Sfk�&�|����s�W�v��ݗ��m�����������z���t�D�v/��� �o��f�j�-���(����sf�_����s��f�10�&�%B��B�R��p1�q0O �~OA%pvM��Z�:����O`�Mq_���j�ǰp�Z���: ��4"��y��mٞ\ � ���rr�� �}�v����j��������dc;'����#�8E �!ſb�z�TD��=�~iS�z�x7�Ya�Z�5C�����9MJ�/�Z'�C� �Wp{��r oo͍=IO���H`/��pw�w�c��RI�� �u�H?0����ۨ��q����ݻ��k룍���c��E�M=��>�G���اd]v{�‡�CHR�q��>�����?i�Op�R�Y �%Ƴ*��*Ǜ��ǟ����k�6�oX�S[c*��١q���+u���Sꧯ3H��K*�]q����� �'bn��3:�!��h'IL��4p������qjkf����æ��≯�_k�j&�K��6���`�aG_6��W�5^��4p�8�e��h=��M,���llC�ӌ|�8��D3��LV�B��pz`�{�X����6c0O��.�\��}Y��.~�k���Ԛ��1��JA�7(' Σ�wa���i��l�����ȫ0�{�Y s=���"|�Gp#p�c�d�g�>��M˟�߲$�j�����9Tsg>��EO�8w�gL�B� T�{���Ĕ����������������=)������{�� �!}�mB�� �s��o����;�qoW��6,Ԯ�^����΋�o���5�?4 էz oI��z���g5f1�;��F�PlJa�S��q�$4\����E����,L|�}~�N �}4N��oh����.j4�Z� a��m���b-�8+J�j����ձw�`����i�d�����v��*Ẽ_�l�����KL���&ŏFat�s,�i�\u��ni [�����P���r�}��9v$?_�Xc�⹃�T�3�G�'V����):}8�������Cs ��8�#���������^��YB-Q���ߓ��}����,Z/7�P���/��iCh6��ZS���o��~�����gz57���W{��_Ob��ڊ�:�ؔ�����r�,;��:TZ�1�A����j�]��S۷�Xg2Y���q����4k�����W����wB���kD���b�?�)3��K��`D�K�wiv��~��hMå�S&�Z�T��ܒH������'�=�vw�P�_;��o�S+������;,��A�t���g�c_?{ )/���m� <픍sl���u�;����y�!ck��x�&�ad,��w��wz�ңp��������� ���w.�{r��m�?繡�\��[�:�t�\1�c� �ae�z����co�]���ki��}}*���qgm��i�����j�����?��8��6~z�,)�ך ��ܰ?e�a��o���> K1a��X{;%�?���Xr�P�w���������O_s�l��F�O�\\��s�C�;�=�(o�X�iZmF�?-kV�?@��j�{�k4D��&a�9I��/���� �l�s�K@�sǿ`����K|�kF$�G�Βu0�V�̱D��'�|�����.p�x.�vq��]#��?�ؾ�ݬU��U$���@~fT�j��V��M[�iR\ ��l g��&���jgI��Eao����"�lF9�E�ϗ���x� ��SLxK���X��`����.j�r�Sۂ���kSh�ư>� C}�O1ɩ����7���)�6�/�5@)/��&u�s]���&4/�걩�o.φ�-A/+�:��XSE�ia�O��ְ2 ���>D���X�myਧC�y@����Zcy�纆����谧�Ԁ�ڣ��������Gys(�N>�˩G@=j+������U�g��.�_�EE~~��ÛPm%W��o;����P��9N���;^aNh�U����ld#��b����}Y��_`Ej[�qQ;�s���~�� 8��_���B͌�����H��n�G�h�� B��-M|��^����F6�|~�z��3Իʮo�7K�a>�w��*\S��Ks/i���8p�%�]� �6�7���[��S�O�F�-K=�J���9 �;b�n���_[t�����e#���#$��՞���f}\k�O��z�" �f����C�� ']�Y)9��œ�������ó�<,X(�vt���E�=J�BY6������$p��h�̝~���A����w ��b-:�k�'">��� ݯ 3���9j�~����D�oՃe89������ldc��G�l����/����>��o�7F-�&y�I��u���p��������3�p��o����X X�e@8|_�{�|�+^��d�֧=1���� ��'�T�{�����~���Ϗld#����C\�Y{� � �����<0 �>�q�䞫v�m��X���^�Tl:��Y�cW^ך�!DY�޲�8|�� �=|.����[P;4f���q���"���˃� Bc���/�}Vk�Bm����B�tDB��ߋ'^���� ��˵o���u?����O���Cq~5Ğ�y�Ɠ&���De�8+J���{g���)߀�� 5��ևP�& ���±9�&@6��������e��#Ǜ���TKb�?�����T�E?<����>�E�������CZ�fCO�0f^� px��>&&���^���XsC�i(�{��=��`�E {���K�:c %�����ý8����ϴ��^�aO#���Q����: ���5�07�s���2��ld#m�}�ޞ��֨�jw~��yj_��Yu��ݏ�.��س��D^�+N�tZ�5T��,(�?��1i�DZo���3�`6����M���Xd�9�q! �Y-Vd�����u��v��sZ+�t�B�k��ʬ�#��P��1�.���/̼�s$�&�@7g��؛�s9>t���uN�}�7�@�=�2|B6�����a��/�g��`�/�<2��ן5� ��|�#5�oTfo�wr�_�Cי�Z��ʃ���pVa�|����F6�������~����(QW��Y�~�mZ"�=��1\}�;Y� ��\#�|�����m4�2�H�+�a��u~]�w&�`��F6����_���)�� ��Hs����� L{��޳���y�o9��5Լ�3��}��'����s�>�WN �(�>䍛7���j4J3��ld#{}��I��jw��}Y����/���ldc��T�@���]9�T��F�82�:]6���o��[�qoy��~��ѱWa��NK��ld#{ru�VA�q���ld#�7�E����˰�s�}���t��1żk��G�����j�d�m81v'����眱�����>?5��ƞ_-��%D�8+��F6���]9�O�R� E�iÞdV��`�U }�L�mo�?v;gT�}:t��<��6=�wN�I翍��e#�ػ�#�:_(r�L� ��F6v��n���͜e�G����-��d_��7X���%ec��š4�m�|K����t�*w�&��$�F6����8�r�����P6���ldc�.�c-O�e��8�%����g߀��Ot��t�3��9�Bko�=^� ��y�x>T�7؃#��y���l<��8�f�+�4����ldc7� +�W�w����0w�[k,N� �O��я#������O�/e����ޝ#%Da&1� �!�``h��W�D.{ztz�L�Z����bI���ѯ߿�xK�}rdhkA����;��w�_�mvϞp����ʉ�%_����:�&�<�c�������f�<�ܤ>���Ug�]����8�����PkV����b�ʡc�p�{��]�$z��9��[�\2�����%�K��w���m������s`��g�5�����}Owϩ.��Y柟o���6?>�H����Ğ�4��T�,}p�Tm/^���iZ����>*�� <ӑ: c�s+5r��r 4�z��`k�sf[������v���x���cs �> `y}��v m�Q�sj%��}F\�����>��\�e��.�'��[�T2U@�8��O����+B�F�l����{����x���_�P,C�$$If�!vh5� 5��#v #v�:V �l�Y�0��������6�,�5�+5�] 4��Te$$If�!vh5� 5��5��5�5��5�<#v #v�#v�#v#v�#v<:V �l�0��������6�,�5�5�5�U5��5��5�q/� �/� �/� �/� �/� �/� �/� �/� �4��T�$$If�!vh5� 5��5�5� #v #v�#v#v :V �l�x�0��������6�,�5�5�c5��5�]/�  �/� �/� �4��T�$$If�!vh5� 5��#v #v�:V �l�0��������6�,�5�5�p/� �/� �4��T�$$If�!vh5��#v�:V �l�K!�0��������6�5��4��T}D���y������K� _Toc261857695}D���y������K� _Toc261857695}D���y������K� _Toc261857696}D���y������K� _Toc261857696}D���y������K� _Toc261857697}D���y������K� _Toc261857697}D���y������K� _Toc261857698}D���y������K� _Toc261857698}D���y������K� _Toc261857699}D���y������K� _Toc261857699}D���y������K� _Toc261857700}D���y������K� _Toc261857700}D���y������K� _Toc261857701}D���y������K� _Toc261857701}D���y������K� _Toc261857702}D���y������K� _Toc261857702}D���y������K� _Toc261857703}D���y������K� _Toc261857703}D���y������K� _Toc261857704}D���y������K� _Toc261857704}D���y������K� _Toc261857705}D���y������K� _Toc261857705}D���y������K� _Toc261857706}D���y������K� _Toc261857706}D���y������K� _Toc261857707}D���y������K� _Toc261857707}D���y������K� _Toc261857708}D���y������K� _Toc261857708}D���y������K� _Toc261857709}D���y������K� _Toc261857709}D���y������K� _Toc261857710}D���y������K� _Toc261857710}D���y������K� _Toc261857711}D���y������K� _Toc261857711}D���y������K� _Toc261857712}D���y������K� _Toc261857712}D���y������K� _Toc261857713}D���y������K� _Toc261857713}D���y������K� _Toc261857714}D���y������K� _Toc261857714}D���y������K� _Toc261857715}D���y������K� _Toc261857715}D���y������K� _Toc261857716}D���y������K� _Toc261857716}D���y������K� _Toc261857717}D���y������K� _Toc261857717}D���y������K� _Toc261857718}D���y������K� _Toc261857718}D���y������K� _Toc261857719}D���y������K� _Toc261857719i$$If�!vh5��5��5��#v�#v�#v�:V�l t��6�,�5�m$$If�!vh5��5��5��#v�#v�#v�:V�l�� t��6�,�5�m$$If�!vh5��5��5��#v�#v�#v�:V�l� t��6�,�5�k$$If�!vh5� 5� 5� #v #v :V�l t��6�,�5� 5� k$$If�!vh5� 5� 5� #v #v :V�l t��6�,�5� 5� k$$If�!vh5� 5� 5� #v #v :V�l t��6�,�5� 5� k$$If�!vh5� 5� 5� #v #v :V�l t��6�,�5� 5� k$$If�!vh5� 5� 5� #v #v :V�l t��6�,�5� 5� e$$If�!vh5� 5� 5� #v #v :V�l t��6�5� 5� ��J@��J <�ck�e $1$a$ CJKH_HaJmH nHsH tH,@!, <�h�� 1@&5�P@P <�h�� 2!$$dh�8��@&XDdYD2 CJ\�aJJ@J <�h�� 3$$d���@&5�CJ \�aJ $A@���$ ؞���k=�W[SOFi@���F nf�h� *B*ph�6@26 <���l�e,g $G$a$CJaJ$&@�A$ <���l_(uH*N@N<��vU_ 2 �h ��dp�VD�^��CJmHnHuB@B <��vU_ 3 �h ��dp�VD�^��CJN@rN <�u� w'$ �9r &dG$P��a$CJaJ(�O�( <�7h_1$a$('��( <�yb�l_(uCJaJ*�* <�yb�l�eW[$a$.��. <�yb�lFh�e,gCJaJf�@��f qV�Q �����&,'n'�'++�-�-!.�0�0�5�56�67(9)9s9�:�:G; <�<X=�==>�>�>�>�@�@�@"C#C[C/GHH�H�HI2IWJXJ�K�K(M�M�M=N>N?N@NANMNcNxNyN�N�N�NsOtO�O�O�OsPtPuP�Q�Q�Q�S�S6T�T�T�U�UtVnWoW:Z;Z[�[{\_�_bbCbc�c�d�e�f�f&i'i9j�j�k.l�nFo�p�p&q�u�u(vUvVvsv'w�w�w�w�xyyyy&z'z�z�z�z�z {�|�|�| }+},}Z}{}ހk�l��� � � �:�;�ԍ֍��6� �‘ÑJ����ݖޖ�D��������B�ަߦ^�_���V�W�������Y�Z�[�\�]�^�_�`�a�b�c�d�e�f�g�h�i�j�k�l�m�n�y�����ɻ��D�g�������&�K�p���ý� �0�]�����������������־׾�����E�F�e�f���������������������������пѿڿۿܿ�����0���0���0���0���0���0���0���0���0���0���������������������0���0�����0�� �0���0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0�� �0���0���0���0������0���0���0���0���0�������� �0�� �0��0����0�<�0�<�0�<�0�<�0�<�0�<����� ��� ��� ��� ��� ��� ��� �0�� ����0���0���0���0���0���0���������������������0�������������������0�������������������0����0����0������������&�(0�,'��0�n'�0�n'�0�n'�0�n'(0�,'�0��-�0��-�0��-��&(0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5��0��5�(0��5��0�#C�0�#C�0�#C�0�#C�0�#C����H��0�I�0�I� 0�I�0�I� 0�I�0�I�0�I� 0�I�0�I�0�I�0�I�0�I�0�I� �0�I� �0�I� �0�I� �0�I� �0�I� � 0�I�� 0�I� �0�I� �0�I� �0�I� � 0�I��0�I� �0�I� �0�I�0�I��H�(0��Q��0��Q��0��Q��0��Q�� 0��Q��0��Q�� 0��Q��0��Q��0��Q�� 0��Q��0��Q�� 0��Q��0��Q��0��Q�� 0��Q����QX� 0��Q�� 0��Q����QX���Q�(0��Q��0�b�0�b� 0�b� 0�b� 0�b�0�b�0�b�0�b�0�b� 0�b��bh� 0�b��bh� 0�b��bh��b( 0�M�Q��0��p��0��p� �0��p� ���p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p��0��p� �0��p��0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� �0��p� ���,}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�0�Z}�,}�0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��0�֍��,}�0���0���0���0���,}�0�_��0�_��0�_��0�_����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�����0�������$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0 �n��$ 0 �n��$ 0 �n��$ 0 �n��$ 0 �n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��$ 0�n��0���0���0���0���0���0���@0���@0���@0���@0���@0���@0���@0���@0���@0���@0���@0���@0���@0���@0��00��@0��I�00��@0��I�00��@0��I�00��@0��I�00��@0���@0���@0���@0����@0����@0���@0���@0���I�00,� ^_���".���������������������$%&'()-89:E� � � � 6�������&,'n'�'+�-�-!.�0�5�56�67(9)9s9�:G; <�<X=�==>�>�>�>�@�@�@#C[C/GH�H�HI2IXJ�K(M�MANMNcNxNyN�N�N�NsOtO�O�O�OsPtP�Q�QZ} � � �:�;�ԍ��6� �ÑJ��ޖ�D�������^�_���[�\�n�y�����ɻ��D�g�������&�K�p���ý� �0�]�����������������־��E�e�������@0���@0���@0����@0����@0����@0����@0���@0���@0���@0���@0���@0���@0���@0���@0���@0���@0���@0�� @0���@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0� �@0��@0��@0��@0��@0��@0��@0��@0��@0��@0��@0��@0� �@0� �@0�� @0����@0���@0�� @00 �@0�� @p����@0�i� @00�@0�i� @0����@0�� � @0����@0�� @0���@0��*@0�> �@0�� ��@0�� ��@0�� *@0�> �@0� ��@0� �@0��*@0����@0����@0����@0����@0����@0����@0����@0����@0���@0����@0����@0����@0����@0����@0����@0����@0����@0����@0����@0���*@0���@0�2)��@0�2)�@0�2)��@0�2) @0��@0��.��@0�#/��@ 0�#/��@ 0�#/��@0�#/��@ 0�#/��@0�#/��@0�#/��@0�#/��@0�#/��@0�#/��@0�#/��@ 0�#/��@ 0�#/� @0�{�00�{�00�{�090�{�00� @0�{�00�@0��.��@0���@0�2)�{�0?0�{�0?0��@0��{�0B0C��@0���@0��{�0F0 {�0F0{�0F0 {�0F0�@0�2)�{�0?0�{�0?0�{�0?0�{�0?0�{�0?0�{�0?0��@0���@0���@0��{�0B0C��@0��{�0�0���{�0�0�{�0�0�{�00��@ 0����@ 0����@ 0����@ 0����@ 0��H��@ 0��H��@ 0����@ 0����@ 0��H��@ 0 ��H��@ 0 ��H��@ 0 ����@ 0 ����@ 0 �����@ 0�����@ 0����@ 0����@ 0����@ 0����@ 0����@ 0����@ 0����@ 0����@0����@0��H��@0��H��@0�� 0���@ 0����@ 0����@ 0����@ 0��H��@ 0����@ 0����@ 0 ��H� 00 '5555555555555558�� �  h f 8�f% R!�!�"O#$�$�%�&�'�(�)�-�1u7):�=AXE�F�JQ�SX�Zbc�eTj�o�u#yB}F�{��ɐٓ������׬������ο��U��u�}�ڇ&�dghikoqrsuvwxy{|}~��������������������������������������������D 2 N d P P� u7�I�Y�_�`�cAgwk�����>�5���S�����ڇ$�&�ejlmnptz��������������������$�f�����?Iehik��������5Fbdeg�������<XZ[]}������ )+,.N�������;t������  +Ieghj�������:<=?_������ (+,.N|��������"Iehik�������8;<>^y����������� �X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%�����X��%����̕�#'.18!�!�����) _Toc184145801 _Toc199308145 _Toc261857695 _Toc199308146 _Toc261857696 _Toc199308147 _Toc261857697 _Toc199308148 _Toc261857698 _Hlt261857720 _Toc261857699 _Toc231355142 _Toc261857700 _Toc231355143 _Toc261857701 _Toc261857702 _Toc261857703 _Toc261857704 _Toc231355145 _Toc232165072 _Toc261857705 _Toc261857706 _Toc261857707 _Toc231355147 _Toc261857708 _Toc261857709 _Toc261857710 _Toc261857711 _Toc261857712 _Toc231355154 _Toc261857713 _Toc231355155 _Toc261857714 _Toc261857715 _Toc261857716 _Toc261857717 _Toc261857718 _Toc199308177 _Toc199324025 _Toc232165095 _Toc261857719;<� � �����&�&,','n'�-�5�5�5�5#C�HII�Q�Qb�p,},}Z}Z}֍�_���n�n�n�n�� @   !"#$%&'(!!!<D� � ����+','m't'�' .�5�5�56ZCII1I�Q�QBb%q.}X}^}z}��A�����w�w�x�x���� �ڲ���ڲ���ڲ���ڲ$��ڲd��ڲ���ڲ ��ڲ���ڲ,��ڲ���ڲT�-@@>>n'�-�5#C�Qb�  7EECCs'.�5(C�Qb� 9 *�urn:schemas-microsoft-com:office:smarttags�place�; *�urn:schemas-microsoft-com:office:smarttags�chsdate�B *�urn:schemas-microsoft-com:office:smarttags�country-region� \^ �12�1899�2010�30�5�Day�False �IsLunarDate �IsROCDate�Month�Year                     _`dequ����������������������     .;�������������������������#)+123467* + 4 5 � - / s u � � � � � � � �O�Oy���������������������Ȼɻͻѻ�������������"�@�B�C�D�H�L�c�e�f�g�j�n������������������������������������ �%�&�)�-�J�K�N�R�o�p�t�x�����������������½ýƽʽ������ � � � ���/�0�8�<�G�I�J�K�\���ؾ�������������������������Ͽ��]_��� !"-.;�����������������#),-72+* � �#�$�@�@2IVJ,K�K�O�O�݀���6�����B�!�Ī]�²γy���������Ȼɻ����C�D�f�g�������������%�&�J�K�o�p�����½ý�� � �/�0�\�����վؾ�����D�F�d�f�������������������������������Ͽ��_������������������++� � ���Ii���Feffgg��<[�� ,���t������ Ih��=�� ,--..|��Ii��<==>>y���AN�NtO�Obd�d�u�uVvsv�z {�| }����!�X�n�y�]�������������������������������)+����������������������������$�fDo������������z�lH>g������������o���������i|�8��������������@W �����������Cp��"����������$+���xa���������5��������������>�C,���������\| ������������;�� .����������#�������������u ������������6B)-@W �����������$P-���;���������LR/��Y��������� S�/�u ����������nj�3�#4���������� d�7��h�����������]A��o���������~�C��d���������-�F��l����������9\!O�����������e�P@W �����������jQ�@j����������A> Z����������,�\�\�#���������u4nc,B{����������>%d �R����������ad`�����������tzd��V ���������@ �p �����������L�r�X������������)�x������������i3Wz&�P����������2md|����������� ���\���^��`�\��h�H)� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. ���\���^��`�\��h�H)� ���� ^� `���B*CJo(ph()� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.�h����h^�h`���o(()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.�h����h^�h`���o(()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.�h����h^�h`���B*o(ph�h�H() �H�\��H^�H`�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H) �� �\��� ^�� `�\��h�H. �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H) ���\���^��`�\��h�H.�h����h^�h`���o(.� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �h����h^�h`���B*o(ph()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. ���^�`�o(�h�H[]� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �h����h^�h`���B*o(ph()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. ���\���^��`�\��h�H. �H�\��H^�H`�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H) �� �\��� ^�� `�\��h�H. �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H) ���\���^��`�\��h�H.�h����h^�h`���o(()� ���� ^� `���o(.� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �h����h^�h`���B*o(ph() �H�\��H^�H`�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H) �� �\��� ^�� `�\��h�H. �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H) ���\���^��`�\��h�H.� ���� ^� `���o(() ���\���^��`�\��h�H) ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H. �� �\��� ^�� `�\��h�H) �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H. ���\���^��`�\��h�H) �h�\��h^�h`�\��h�H.�h����h^�h`���B*o(ph�h�H() �H�\��H^�H`�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H) �� �\��� ^�� `�\��h�H. �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H) ���\���^��`�\��h�H.�h����h^�h`���o(()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. ���\���^��`�\��h�H)� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.����\���^��`�\�CJ OJQJaJ o(�h�Hl���H�\��H^�H`�\�OJQJo(�h�Hn�����\���^��`�\�OJQJo(�h�Hu�����\���^��`�\�OJQJo(�h�Hl���4�\��4^�4`�\�OJQJo(�h�Hn���� �\��� ^�� `�\�OJQJo(�h�Hu���| �\��| ^�| `�\�OJQJo(�h�Hl��� �\�� ^� `�\�OJQJo(�h�Hn�����\���^��`�\�OJQJo(�h�Hu��h����h^�h`���o()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �h����h^�h`���B*o(ph()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.�h����h^�h`���o(() �H�\��H^�H`�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H) �� �\��� ^�� `�\��h�H. �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H) ���\���^��`�\��h�H.�h����h^�h`���o(()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.���m���^��`�m�o(� �� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.�h����h^�h`���o(. �H�\��H^�H`�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H) �� �\��� ^�� `�\��h�H. �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H) ���\���^��`�\��h�H.�h����h^�h`���B*o(ph�h�H()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.�h����h^�h`���o(.�����^�`���o(.���0���^��`�0�o(..���0���^��`�0�o(... �8����8^�8`���o( .... �8����8^�8`���o( ..... �8����8^�8`���o( ...... ���`���^��`�`�o(....... ���`���^��`�`�o(........�h����h^�h`���o(.� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �H�\��H^�H`�\�o(�h�H)� ���\���^��`�\��h�H)� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H.� �� �\��� ^�� `�\��h�H)� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H.� ���\���^��`�\��h�H)� �h�\��h^�h`�\��h�H.�h����h^�h`���o(.� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. ���\���^��`�\�o(�h�H)� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �h����h^�h`���o(�h�H()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.�h����h^�h`���o(() �H�\��H^�H`�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H) �� �\��� ^�� `�\��h�H. �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H) ���\���^��`�\��h�H. ���\���^��`�\��h�H.� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �h����h^�h`���B*o(ph()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.� ���� ^� `���o(() ���\���^��`�\��h�H) ���\���^��`�\��h�H. �4�\��4^�4`�\��h�H. �� �\��� ^�� `�\��h�H) �| �\��| ^�| `�\��h�H. � �\�� ^� `�\��h�H. ���\���^��`�\��h�H) �h�\��h^�h`�\��h�H.�h����h^�h`���o(.� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H. �h����h^�h`���B*o(ph()� �H�\��H^�H`�\��h�H)� ���\���^��`�\��h�H.� ���\���^��`�\��h�H.� �4�\��4^�4`�\��h�H)� �� �\��� ^�� `�\��h�H.� �| �\��| ^�| `�\��h�H.� � �\�� ^� `�\��h�H)� ���\���^��`�\��h�H.$�Cp S�/�>2md|�$P- d�7~�CL�rnj�3$+��e�P-�F��6B)-�#��jQu4nci3Wzi|��;���]A�>%d�tzdA> Z9\!OLR/�z�,�\�)�x�u �f@ �p\|�ad5���������������������������������������������������������������������������������������������������������������������������������������������������$��$          �Ch�       ��        ��<        ^=�|        R�(i        V� �        R�(i        �����,&       ���                 �l^        0/��        R�(i        ĩ��        ��>�        R�(i        ��,&         }�                 ,�NU                 ���                 R�(i         }�        R�(i        ����EUi�C�Nv�>ipLi� jh W0 �? � �Y 0 SXv�}TJG~eQ"�T�t}s�j�N  !cq!�"7#� '}'�x(>-�S-U}-�b/=h/�50�M2�45kd5T46�/9ji;� <"<�H=�g>?�@V@5@�<@�T@qf@�~@�CPSC�fD|MED#F�aG�nG+|GXJKjkK�M HM�nM�:N�~N�$OcQI7R]GTURV V\ ZhRZ�k\�Y^e^4a_�n_D`1`�=`�\`Lj`�Fb�pdm~e3`g�uh�}i�l�4m�=m�Gm n�)p�?r8su�|u}3v x�yxT"{HV|�5~�?��I� �#�iC�?N������('��R�D��5��w��W�go� d���qV�%6��Rf��I�<�9}�S �zB��:�yk�O�}�"$���+��C��a�1Z��#��P�[��~��)��2�3i�7l�g�?M�au����R��t��}�s<��R��r���fI�L�P@��.��P��.���? ����l� 6�Hg�Z �]f�=$�/(�T5��C��b�w �p�NT�}�D7��7��{��}�M4��F��a�]7� ��h�� ��1�]b�;��Z�����r)��\��e��D�Ib�J\�'1�D��0��!��j�� ��y�-�N �z0��|��d�� �v6�Em�/��e�z[�".�����������������89<ANMNcNxNyN�N�NsOtO�O�OsPtP�u�u(vUvVvsv'w�w�w�w�xyyyy'z�z�z�z {�|�|�| }+},}X}z}:���A���n�������9��I��I��I��[�$0�@ �++ ��++���* * ���$�%�I�J�O�P����Y��@@ @@@@(@@@0@@@@@@4@l@@Z@�@@b@�@@�@,@@p��Unknown������������ G��z ��Times New Roman5��Symbol3&� �z ��Arial;���eckўSO�{SO�[SO;���[SOSimSun;5�� �N�[_GB2312?&� ��Arial Black;��ўSOSimHei;��Wingdings 1���h�B���B��wE�aZwE�aZ!-!),.:;?]}����    & 6"0000 0 0 00000��� � �����=�@�\�]�^���([{�  0 0 00000��;�[����������d[�[�2�q�HX ��?����������������������<�2�� wt Administrator�$                           ! " # �������Oh��+'��0l�������� � ( 4 @LT\d� wtNormalAdministrator3Microsoft Office Word@��_@�e���@JF���wE�����՜.��+,��D��՜.��+,���� X`x��� ����������ƾ���ѧZa[��  8@ _PID_HLINKS�A��1� _Toc2618577191� _Toc2618577181� _Toc2618577171� _Toc2618577161z _Toc2618577151t _Toc2618577141n _Toc2618577131h _Toc2618577121b _Toc2618577111\ _Toc2618577101V _Toc2618577091P _Toc2618577081J _Toc2618577071D _Toc2618577061> _Toc26185770518 _Toc26185770412 _Toc2618577031, _Toc2618577021& _Toc2618577011  _Toc2618577000 _Toc2618576990 _Toc2618576980 _Toc2618576970 _Toc2618576960 _Toc261857695  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~�����������������������������������������������������������������������������������������������������������������������������������      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~������������������������������������������������������������������������������������������������������������������������������������������ ����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry�������� �F��g�����Data ��������������|1Table�������WordDocument������SummaryInformation(�������������DocumentSummaryInformation8��������CompObj������������m������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ ���� �FMicrosoft Office Word �ĵ� MSWordDocWord.Document.8�9�q

Baidu
map